Income Tax Regulations (Amendment) (Cth)

 

STATUTORY RULES.

1950.

No. 101.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1950.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1950.

Dated this fourteenth day of December, 1950.

W. J. McKELL

Governor-General.

By His Excellency’s Command,

A. FADDEN

Treasurer.

AMENDMENTS OF THE INCOME TAX REGULATIONS. 

Commencement.

1. Regulations 6, 7 and 8 of these Regulations shall take effect from the first day of January, 1951.

Short title.

2. Regulation 1 of the Income Tax Regulations is amended by inserting, after the word “ Tax ”, the words “ and Social Services Contribution ”.

Parts.

3. Regulation 2 of the Income Tax Regulations is amended by omitting the words “ Division 3.—Provisional Tax.” and inserting in their stead the words “ Division 3.—Provisional Tax and Contribution.”.

Organizations prescribed for purposes of s. 23 (x).

4. Regulation 4ab of the Income Tax Regulations is amended—

(a) by omitting from paragraph (d)of that regulation the word “ and ”; and

(b)by adding at the end of that regulation the following paragraphs :—

“ (f) The International Labour Organization ;

(g)The United Nations Educational, Scientific and Cultural Organization ;

(h)The Food and Agriculture Organization of the United Nations ;

(i) The Universal Postal Union ;

(j)The International Telecommunications Union ;

(k) The World Meteorological Organization ;

(l)The International Bank for Reconstruction and Development ;

(m) The International Monetary Fund ; and

(n) The World Health Organization.”.

* Notified in the Commonwealth Gazette on 15th December, 1950.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 188 and 289 ; 1941, Nos. 120 and 327 ; 1942, Nos. 339 and 553 ; 1943, Nos. 80, 127 and 151 ; 1944, Nos. 90 and 124 ; 1945, Nos. 12, 85, 169 and 192 ; 1946, No. 135 ; 1947, Nos. 77 and 173 ; 1943, Nos. 115 and 162 ; 1949, Nos. 25 and 50 ; and 1950, No. 63.

6192.—PRICE 8D.

5.—(1.) After regulation 4AB of the Income Tax Regulations the following regulation is inserted :—

Organizations prescribed for purposes of s. 23 (y).

“ 4AC.—(1.) For the purposes of paragraph (y)of section 23 of the Act, the following organizations are prescribed :—

(a) The United Nations ;

(b) The South Pacific Commission ;

(c) The International Refugee Organization ; and

(d)The International Civil Aviation Organization.

“ (2.) The official salary and emoluments of an official of an organization specified in the last preceding sub-regulation are, in accordance with paragraph (y)of section 23 of the Act, exempt from income tax and social services contribution—

(a) in the case of an official of the United Nations—to the extent that Australia is bound by an international convention or agreement to exempt from taxation his salary and emoluments ; and

(b)in the case of an official of any other such organization—

 (i) where, not being an Australian citizen, he came to Australia solely for the purpose of performing his official duties—to the extent that the salary and emoluments are for services rendered in Australia ; or

(ii) where he is a resident of Australia appointed for service out of Australia with that organization—to the extent that the salary and emoluments are for services rendered out of Australia.”.

(2.) The regulation inserted by this regulation applies to all assessments in respect of income of the year of income which commenced on the first day of July, 1950, and in respect of income of all subsequent years.

6. After regulation 54 of the Income Tax Regulations the following regulation is inserted in Sub-division A of Division 2 of Part VI. :—

Definitions.

“ 54AA. In this Sub-division, unless the contrary intention appears—

‘ deduction value ’, in relation to a dependant, means the maximum amount in respect of which a concessional deduction in respect of a dependant of that class could be allowed under section 82B, 82C or 82D of the Act in the assessment of any taxpayer in respect of income of the year of income during which the declaration is furnished ;

‘ specified deduction value ’ means an amount equal to one of the amounts set out at the heads of the sub-columns of column 2 of the Third Schedule to these Regulations.”.

7. Regulation 54B of the Income Tax Regulations is repealed and the following regulation inserted in its stead :—

Rates of deductions where employee claims in respect of dependants.

“ 54B.—(1.) Notwithstanding anything contained in the last preceding regulation, but subject to sub-regulation (2.) of this regulation, where an employee has furnished to his employer a declaration in accordance with

the next succeeding regulation, the amount of the deduction for the purposes of section 221C of the Act at any time up to—

(a) the last payment of salary or wages before the first day of July next following the date on which the declaration is furnished ; or

(b) the close of the first pay period which ends after the date on which a further declaration is furnished to him by the employee,

whichever is the earlier, shall be—

(c) where the salary or wages does not exceed Thirty pounds ten shillings and the total deduction value of dependants as set out in the declaration is a specified deduction value—in accordance with the sub-column of column 2 of the Third Schedule to these Regulations which has that deduction value at its head ;

(d)where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Fifty-four pounds and the total deduction value of dependants as set out in the declaration is a specified deduction value—an amount calculated in accordance with paragraph (b) of regulation 54a of these Regulations less—

 (i) where the total deduction value is Seventy-eight pounds— Fifteen shillings; or

(ii) where the total deduction value exceeds Seventy-eight pounds—Fifteen shillings, plus an amount of Two shillings and sixpence for each Twenty-six pounds by which that total deduction value exceeds Seventy-eight pounds ;

(e)where the salary or wages exceeds Fifty-four pounds and the total deduction value of dependants as set out in the declaration is a specified deduction value—an amount calculated in accordance with paragraph (c) of regulation 54A of these Regulations less—

 (i) where the deduction value is Seventy-eight pounds— Eighteen shillings ; or

(ii) where the total deduction value exceeds Seventy-eight pounds—Eighteen shillings, plus an amount of Three shillings for each Twenty-six pounds by which that total deduction value exceeds Seventy-eight pounds ; or

(f) where the total deduction value of dependants as set out in the declaration is not a specified deduction value—the amount which would be required to be deducted in accordance with paragraph (c), (d) or (e) of this sub-regulation if the total deduction value were the specified deduction value next lower in amount and if the amount of salary or wages were reduced by Ten shillings for every Twenty-six pounds by which the total deduction value is so reduced.

 

 “ (2.) The employer shall not be required to give effect to any declaration furnished in accordance with the next succeeding regulation in making deductions from salary or wages paid before the close of the first pay period which commences after the furnishing of the declaration.”.

Form of declaration as to dependants.

8. Regulation 54c of the Income Tax Regulations is amended—

(a)by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation :—

“ (1.) A declaration for the purposes of the last preceding regulation shall be in a form provided by the Commissioner or a Deputy Commissioner, shall be signed by the employee and shall set out particulars of such of the dependants of the employee at the time of making the declaration as the employee desires to be taken into account for the purposes of that regulation, the deduction value of each such dependant (in the column of the form headed ‘Allowance Claimed (See back) ’) and the total deduction value of all such dependants (in the space in the form opposite the words ‘ Total Concessional Allowance Claimed ’).”;

(b) by omitting from sub-regulation (2.) the word “ rebate ” and inserting in its stead the word “deduction ”;

(c) by adding at the end of sub-regulation (2.) the words “ who are named in the declaration ”;

(d) by omitting from sub-regulation (3.) the word “ rebate ” (twice occurring) and inserting in its stead the word “ deduction ”;

(e)by omitting sub-regulations (5.) and (6.) and inserting in their stead the following sub-regulations :—

 

 “ (5.) Subject to the next succeeding sub-regulation, for the purposes of this regulation a person is a dependant of an employee at any time when the facts and circumstances which exist are such that, if they existed unchanged during the whole of the year of income of the employee, the employee would be entitled, in his assessment in respect of the income of that year of income, to a deduction in respect of that person under section 82B, 82C or 82D of the Act and not otherwise.

 

 “ (6.) A person is not a dependant of an employee at any date by reference to section 82B or 82C of the Act if—

(a)in the case of a spouse of the taxpayer, a daughter-housekeeper or a child less than sixteen years of age, that person—

 (i) is, at that date, in receipt of separate net income at a rate exceeding One pound per week ; or

(ii) has, since the thirtieth day of June last preceding that date, derived a separate net income of such an amount that the employee would not be entitled, in his assessment in respect of the income of that year of income, to a deduction in respect of that person by virtue of section 82B of the Act ; or

(b) in the case of a student child, an invalid relative or a parent, that person—

 (i) is deriving income at that date; or

(ii) has, since the thirtieth day of June last preceding that date, derived income of such an amount that the employee would not be entitled, in his assessment in respect of the income of that year of income, to a deduction in respect of that person by virtue of section 82B or section 82C of the Act. ”; and

(f) by inserting in sub-regulation (7.), after the word “ than ”, the words “ sub-regulation (2.) of regulation 54B and ”.

9.—(1.) Division 3 of Part VI. of the Income Tax Regulations is repealed and the following Division inserted in its stead :—

“ Division 3.—Provisional Tax and Contribution.

Provisional tax and contribution for year of income 1950-1951.

“ 54ZA.—(1.) For the purpose of ascertaining the amount of provisional tax and contribution payable, by a taxpayer to whom this regulation applies, in accordance with the provisions of section 221YC of the Act in respect of the income of the year of income ending on the thirtieth day of June, 1951, the references in sub-section (1.) of that section to the income tax assessed in respect of the year next preceding that year of income shall be read as references to the income tax so assessed, reduced by—

(a)an amount calculated at the rate of One pound for each One hundred pounds or part thereof of the taxable income of that next preceding year of income ; or

(b) Fifty pounds,

whichever is the lessor amount, and the provisional tax payable apart from this regulation shall be decreased accordingly.

“ (2.) This regulation applies to any taxpayer who has been allowed a rebate of tax in the assessment in respect of his income of the year of income which ended on the thirtieth day of June, 1950, by reference to paragraph (a), (aa), (ab), (b), (ba), (bb) or (c) of sub-section (2.) of section 160 of the Income Tax Assessment Act 1936-1949.”.

(2.) Notwithstanding the repeal effected by the last preceding sub-regulation, the provisions of each of the repealed regulations shall continue to apply in relation to provisional tax in respect of income of the year of income to which the regulation related.

10. Regulation 66 of the Income Tax Regulations is repealed and the following regulation inserted in its stead :—

Fee for medical examination.

“ 66. Where application is made to a medical officer of the Department of Health for a certificate referred to in sub-section (5.) of section 82B of

the Act, the following fee shall be paid in advance to that Department for the examination of the person:—

(a)where the examination is made at the office or the surgery of the medical officer—the sum of Ten shillings ; or

(b) where the examination is made at some other place—the sum of Fifteen shillings.”.

Third Schedule.

11. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead :—

THE THIRD SCHEDULE. REGS. 54A, 54B.

RATES OF DEDUCTIONS.

COLUMN 1.						COLUMN 2.
Salary or wages in respect of week or part of week—						Amount of deduction, where the deduction value of dependants is—
Exceeding—			But not exceeding—			Nil.			£78.			£104.			£130.			£182.			£234.			£286.			£338.			£390.
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
2	0	0	2	10	0	6	..	..	..	..	..	..	..	..
2	10	0	3	0	0	9	..	..	..	..	..	..	..	..
3	0	0	3	5	0	1	0	..	..	..	..	..	..	..
3	5	0	3	10	0	1	3	..	..	..	..	..	..	..	..
3	10	0	3	12	6	1	6	3	..	..	..	..	..	..	..
3	12	6	3	15	0	1	9	6	..	..	..	..	..	..	..
3	15	0	3	17	6	1	9	6	..	..	..	..	..	..	..
3	17	6	4	0	0	2	0	6	..	..	..	..	..	..	..
4	0	0	4	2	6	2	0	9	3	..	..	..	..	..	..
4	2	6	4	5	0	2	3	9	3	..	..	..	..	..	..
4	5	0	4	7	6	2	3	9	3	..	..	..	..	..	..
4	7	6	4	10	0	2	6	9	6	..	..	..	..	..	..
4	10	0	4	12	6	2	6	1	0	6	3	..	..	..	..	..
4	12	6	4	15	0	2	9	1	0	9	3	..	..	..	..	..
4	15	0	4	17	6	3	0	1	3	9	3	..	..	..	..	..
4	17	6	5	0	0	3	3	1	3	9	6	..	..	..	..	..
5	0	0	5	2	6	3	3	1	6	1	0	9	..	..	..	..	..
5	2	6	5	5	0	3	6	1	9	1	0	9	..	..	..	..	..
5	5	0	5	7	6	3	9	1	9	1	3	9	..	..	..	..	..
5	7	6	5	10	0	4	0	2	0	1	3	9	..	..	..	..	..

THE THIRD SCHEDULE—continued.

COLUMN 1.						COLUMN 2.
Salary or wages in respect of week or part of week—						Amount of deduction, where the deduction value of dependants is—
Exceeding—			But not exceeding—			Nil.			£78.			£104.			£130.			£182.			£234.			£286.			£338.			£390.
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d
5	10	0	5	12	6	4	3	2	0	1	6	1	0	3	..	..	..	..
5	12	6	5	15	0	4	6	2	3	1	9	1	0	3	..	..	..	..
5	15	0	5	17	6	4	9	2	3	1	9	1	3	6	..	..	..	..
5	17	6	6	0	0	5	0	2	6	2	0	1	3	6	..	..	..	..
6	0	0	6	2	6	5	3	2	6	2	0	1	6	9	..	..	..	..
6	2	6	6	5	0	5	6	2	9	2	3	1	9	9	..	..	..	..
6	5	0	6	7	6	5	9	3	0	2	3	1	9	9	..	..	..	..
6	7	6	6	10	0	6	0	3	3	2	6	2	0	9	..	..	..	..
6	10	0	6	12	6	6	3	3	3	2	6	2	0	1	0	3	..	..	..
6	12	6	6	15	0	6	6	3	6	2	9	2	3	1	0	6	..	..	..
6	15	0	6	17	6	7	0	3	9	3	0	2	3	1	3	6	..	..	..
6	17	6	7	0	0	7	3	4	0	3	3	2	6	1	3	6	..	..	..
7	0	0	7	2	6	7	6	4	3	3	3	2	6	1	6	9	..	..	..
7	2	6	7	5	0	7	9	4	6	3	6	2	9	1	9	9	..	..	..
7	5	0	7	7	6	8	0	4	9	3	9	3	0	1	9	9	..	..	..
7	7	6	7	10	0	8	3	5	0	4	0	3	3	2	0	9	..	..	..
7	10	0	7	12	6	8	6	5	3	4	3	3	3	2	0	1	0	3	..	..
7	12	6	7	15	0	9	0	5	6	4	6	3	6	2	3	1	0	6	..	..
7	15	0	7	17	6	9	3	5	9	4	9	3	9	2	3	1	3	6	..	..
7	17	6	8	0	0	9	6	6	0	5	0	4	0	2	6	1	3	6	..	..

8	0	0	8	2	6	9	9	6	3	5	3	4	3	2	6	1	6	9	..	..
8	2	6	8	5	0	10	0	6	6	5	6	4	6	2	9	1	9	9	..	..
8	5	0	8	7	6	10	3	7	0	5	9	4	9	3	0	1	9	9	..	..
8	7	6	8	10	0	10	9	7	3	6	0	5	0	3	3	2	0	9	..	..
8	10	0	8	12	6	11	3	7	6	6	3	5	3	3	3	2	0	1	0	3	..
8	12	6	8	15	0	11	6	7	9	6	6	5	6	3	6	2	3	1	0	6	..
8	15	0	8	17	6	11	9	8	0	7	0	5	9	3	9	2	3	1	3	6	..
8	17	6	9	0	0	12	3	8	3	7	3	6	0	4	0	2	6	1	3	6	..
9	0	0	9	2	6	12	6	8	6	7	6	6	3	4	3	2	6	1	6	9	..
9	2	6	9	5	0	13	0	9	0	7	9	6	6	4	6	2	9	1	9	9	..
9	5	0	9	7	6	13	3	9	3	8	0	7	0	4	9	3	0	1	9	9	..
9	7	6	9	10	0	13	9	9	6	8	3	7	3	5	0	3	3	2	0	9	..
9	10	0	9	12	6	14	0	9	9	8	6	7	6	5	3	3	3	2	0	1	0	3
9	12	6	9	15	0	14	6	10	0	9	0

7	9	5	6	3	6	2	3	1	0	6
9	15	0	9	17	6	14	9	10	3	9	3	8	0	5	9	3	9	2	3	1	3	6
9	17	6	10	0	0	15	0	10	9	9	6	8	3	6	0	4	0	2	6	1	3	6
10	0	0	10	2	6	15	6	11	3	9	9	8	6	6	3	4	3	2	6	1	6	9
10	2	6	10	5	0	16	0	11	6	10	0	9	0	6	6	4	6	2	9	1	9	9
10	5	0	10	7	6	16	3	11	9	10	3	9	3	7	0	4	9	3	0	1	9	9
10	7	6	10	10	0	16	6	12	3	10	9	9	6	7	3	5	0	3	3	2	0	9
10	10	0	10	12	6	16	9	12	6	11	3	9	9	7	6	5	3	3	3	2	0	1	0
10	12	6	10	15	0	17	3	13	0	11	6	10	0	7	9	5	6	3	6	2	3	1	0
10	15	0	10	17	6	17	9	13	3	11	9	10	3	8	0	5	9	3	9	2	3	1	3
10	17	6	11	0	0	18	0	13	9	12	3	10	9	8	3	6	0	4	0	2	6	1	3
11	0	0	11	2	6	18	6	14	0	12	6	11	3	8	6	6	3	4	3	2	6	1	6
11	2	6	11	5	0	19	0	14	6	13	0	11	6	9	0	6	6	4	6	2	9	1	9
11	5	0	11	7	6	19	3	14	9	13	3	11	9	9	3	7	0	4	9	3	0	1	9
11	7	6	11	10	0	19	9	15	0	13	9	12	3	9	6	7	3	5	0	3	3	2	0
11	10	0	11	12	6	1	0	3	15	6	14	0	12	6	9	9	7	6	5	3	3	3	2	0
11	12	6	11	15	0	1	0	9	16	0	14	6	13	0	10	0	7	9	5	6	3	6	2	3
11	15	0	11	17	6	1	1	3	16	3	14	9	13	3	10	3	8	0	5	9	3	9	2	3
11	17	6	12	0	0	1	1	6	16	6	15	0	13	9	10	9	8	3	6	0	4	0	2	6

THE THIRD SCHEDULE—continued.

COLUMN 1.						COLUMN 2.
Salary or wages in respect of week or part of week—						Amount of deduction, where the deduction value of dependants is—
Exceeding—			But not exceeding—			Nil.			£78.			£104.			£130.			£182.			£234.			£236.			£338.			£390.
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
12	0	0	12	2	6	1	2	0	16	9	15	6	14	0	11	3	8	6	6	3	4	3	2	6
12	2	6	12	5	0	1	2	6	17	3	16	0	14	6	11	6	9	0	6	6	4	6	2	9
12	5	0	12	7	6	1	3	0	17	9	16	3	14	9	11	9	9	3	7	0	4	9	3	0
12	7	6	12	10	0	1	3	6	18	0	16	6	15	0	12	3	9	6	7	3	5	0	3	3
12	10	0	12	12	6	1	3	9	18	6	16	9	15	6	12	6	9	9	7	6	5	3	3	3
12	12	6	12	15	0	1	4	3	19	0	17	3	16	0	13	0	10	0	7	9	5	6	3	6
12	15	0	12	17	6	1	4	9	19	3	17	9	16	3	13	3	10	3	8	0	5	9	3	9
12	17	6	13	0	0	1	5	3	19	9	18	0	16	6	13	9	10	9	8	3	6	0	4	0
13	0	0	13	2	6	1	5	9	1	0	3	18	6	16	9	14	0	11	3	8	6	6	3	4	3
13	2	6	13	5	0	1	6	3	1	0	9	19	0	17	3	14	6	11	6	9	0	6	6	4	6
13	5	0	13	7	6	1	6	6	1	1	3	19	3	17	9	14	9	11	9	9	3	7	0	4	9
13	7	6	13	10	0	1	7	0	1	1	6	19	9	18	0	15	0	12	3	9	6	7	3	5	0
13	10	0	13	12	6	1	7	6	1	2	0	1	0	3	18	6	15	6	12	6	9	9	7	6	5	3
13	12	6	13	15	0	1	8	0	1	2	6	1	0	9	19	0	16	0	13	0	10	0	7	9	5	6
13	15	0	13	17	6	1	8	6	1	3	0	1	1	3	19	3	16	3	13	3	10	3	8	0	5	9
13	17	6	14	0	0	1	9	0	1	3	6	1	1	6	19	9	16	6	13	9	10	9	8	3	6	0
14	0	0	14	2	6	1	9	6	1	3	9	1	2	0	1	0	3	16	9	14	0	11	3	8	6	6	3
14	2	6	14	5	0	1	10	0	1	4	3	1	2	6	1	0	9	17	3	14	6	11	6	9	0	6	6
14	5	0	14	7	6	1	10	6	1	4	9	1	3	0	1	1	3	17	9	14	9	11	9	9	3	7	0
14	7	6	14	10	0	1	11	0	1	5	3	1	3	6	1	1	6	18	0	15	0	12	3	9	6	7	3

14	10	0	14	12	6	1	11	6	1	5	9	1	3	9	1	2	0	18	6	15	6	12	6	9	9	7	6
14	12	6	14	15	0	1	12	0	1	6	3	1	4	3	1	2	6	19	0	16	0	13	0	10	0	7	9
14	15	0	14	17	6	1	12	6	1	6	6	1	4	9	1	3	0	19	3	16	3	13	3	10	3	8	0
14	17	6	15	0	0	1	13	0	1	7	0	1	5	3	1	3	6	19	9	16	6	13	9	10	9	8	3
15	0	0	15	2	6	1	13	6	1	7	6	1	5	9	1	3	9	1	0	3	16	9	14	0	11	3	8	6
15	2	6	15	5	0	1	14	0	1	8	0	1	6	3	1	4	3	1	0	9	17	3	14	6	11	6	9	0
15	5	0	15	7	6	1	14	6	1	8	6	1	6	6	1	4	9	1	1	3	17	9	14	9	11	9	9	3
15	7	6	15	10	0	1	15	0	1	9	0	1	7	0	1	5	3	1	1	6	18	0	15	0	12	3	9	6
15	10	0	15	12	6	1	15	6	1	9	6	1	7	6	1	5	9	1	2	0	18	6	15	6	12	6	9	9
15	12	6	15	15	0	1	16	0	1	10	0	1	8	0	1	6	3	1	2	6	19	0	16	0	13	0	10	0
15	15	0	15	17	6	1	16	6	1	10	6	1	8	6	1	6	6	1	3	0	19	3	16	3	13	3	10	3
15	17	6	16	0	0	1	17	3	1	11	0	1	9	0	1	7	0	1	3	6	19	9	16	6	13	9	10	9
16	0	0	16	2	6	1	17	9	1	11	6	1	9	6	1	7	6	1	3	9	1	0	3	16	9	14	0	11	3
16	2	6	16	5	0	1	18	3	1	12	0	1	10	0	1	8	0	1	4	3	1	0	9	17	3	14	6	11	6
16	5	0	16	7	6	1	18	9	1	12	6	1	10	6	1	8	6	1	4	9	1	1	3	17	9	14	9	11	9
16	7	6	16	10	0	1	19	3	1	13	0	1	11	0	1	9	0	1	5	3	1	1	6	18	0	15	0	12	3
16	10	0	16	12	6	1	19	9	1	13	6	1	11	6	1	9	6	1	5	9	1	2	0	18	6	15	6	12	6
16	12	6	16	15	0	2	0	3	1	14	0	1	12	0	1	10	0	1	6	3	1	2	6	19	0	16	0	13	0
16	15	0	16	17	6	2	0	9	1	14	6	1	12	6	1	10	6	1	6	6	1	3	0	19	3	16	3	13	3
16	17	6	17	0	0	2	1	6	1	15	0	1	13	0	1	11	0	1	7	0	1	3	6	19	9	16	6	13	9
17	0	0	17	2	6	2	2	0	1	15	6	1	13	6	1	11	6	1	7	6	1	3	9	1	0	3	16	9	14	0
17	2	6	17	5	0	2	2	9	1	16	0	1	14	0	1	12	0	1	8	0	1	4	3	1	0	9	17	3	14	6
17	5	0	17	7	6	2	3	3	1	16	6	1	14	6	1	12	6	1	8	6	1	4	9	1	1	3	17	9	14	9
17	7	6	17	10	0	2	3	9	1	17	3	1	15	0	1	13	0	1	9	0	1	5	3	1	1	6	18	0	15	0
17	10	0	17	12	6	2	4	6	1	17	9	1	15	6	1	13	6	1	9	6	1	5	9	1	2	0	18	6	15	6
17	12	6	17	15	0	2	5	0	1	18	3	1	16	0	1	14	0	1	10	0	1	6	3	1	2	6	19	0	16	0
17	15	0	17	17	6	2	5	9	1	18	9	1	16	6	1	14	6	1	10	6	1	6	6	1	3	0	19	3	16	3
17	17	6	18	0	0	2	6	3	1	19	3	1	17	3	1	15	0	1	11	0	1	7	0	1	3	6	19	9	16	6
18	0	0	18	2	6	2	6	9	1	19	9	1	17	9	1	15	6	1	11	6	1	7	6	1	3	9	1	0	3	16	9
18	2	6	18	5	0	2	7	6	2	0	3	1	18	3	1	16	0	1	12	0	1	8	0	1	4	3	1	0	9	17	3
18	5	0	18	7	6	2	8	0	2	0	9	1	18	9	1	16	6	1	12	6	1	8	6	1	4	9	1	1	3	17	9
18	7	6	18	10	0	2	8	9	2	1	6	1	19	3	1	17	3	1	13	0	1	9	0	1	5	3	1	1	6	18	0

THE THIRD SCHEDULE—continued.

COLUMN 1.						COLUMN 2.
Salary or wages in respect of week or part of week—						Amount of deduction, where the deduction value of dependants is—
Exceeding—			But not exceeding—			Nil.			£78.			£104.			£130.			£182.			£234.			£286.			£338.			£390.
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
18	10	0	18	12	6	2	9	3	2	2	0	1	19	9	1	17	9	1	13	6	1	9	6	1	5	9	1	2	0	18	6
18	12	6	18	15	0	2	9	9	2	2	9	2	0	3	1	18	3	1	14	0	1	10	0	1	6	3	1	2	6	19	0
18	15	0	18	17	6	2	10	6	2	3	3	2	0	9	1	18	9	1	14	6	1	10	6	1	6	6	1	3	0	19	3
18	17	6	19	0	0	2	11	0	2	3	9	2	1	6	1	19	3	1	15	0	1	11	0	1	7	0	1	3	6	19	9
19	0	0	19	2	6	2	11	9	2	4	6	2	2	0	1	19	9	1	15	6	1	11	6	1	7	6	1	3	9	1	0	3
19	2	6	19	5	0	2	12	3	2	5	0	2	2	9	2	0	3	1	16	0	1	12	0	1	8	0	1	4	3	1	0	9
19	5	0	19	7	6	2	13	0	2	5	9	2	3	3	2	0	9	1	16	6	1	12	6	1	8	6	1	4	9	1	1	3
19	7	6	19	10	0	2	13	6	2	6	3	2	3	9	2	1	6	1	17	3	1	13	0	1	9	0	1	5	3	1	1	6
19	10	0	19	12	6	2	14	3	2	6	9	2	4	6	2	2	0	1	17	9	1	13	6	1	9	6	1	5	9	1	2	0
19	12	6	19	15	0	2	14	9	2	7	6	2	5	0	2	2	9	1	18	3	1	14	0	1	10	0	1	6	3	1	2	6
19	15	0	19	17	6	2	15	6	2	8	0	2	5	9	2	3	3	1	18	9	1	14	6	1	10	6	1	6	6	1	3	0
19	17	6	20	0	0	2	16	0	2	8	9	2	6	3	2	3	9	1	19	3	1	15	0	1	11	0	1	7	0	1	3	6
20	0	0	20	2	6	2	16	6	2	9	3	2	6	9	2	4	6	1	19	9	1	15	6	1	11	6	1	7	6	1	3	9
20	2	6	20	5	0	2	17	0	2	9	9	2	7	6	2	5	0	2	0	3	1	16	0	1	12	0	1	8	0	1	4	3
20	5	0	20	7	6	2	17	9	2	10	6	2	8	0	2	5	9	2	0	9	1	16	6	1	12	6	1	8	6	1	4	9
20	7	6	20	10	0	2	18	6	2	11	0	2	8	9	2	6	3	2	1	6	1	17	3	1	13	0	1	9	0	1	5	3
20	10	0	20	12	6	2	19	0	2	11	9	2	9	3	2	6	9	2	2	0	1	17	9	1	13	6	1	9	6	1	5	9
20	12	6	20	15	0	2	19	9	2	12	3	2	9	9	2	7	6	2	2	9	1	18	3	1	14	0	1	10	0	1	6	3
20	15	0	20	17	6	3	0	6	2	13	0	2	10	6	2	8	0	2	3	3	1	18	9	1	14	6	1	10	6	1	6	6
20	17	6	21	0	0	3	1	3	2	13	6	2	11	0	2	8	9	2	3	9	1	19	3	1	15	0	1	11	0	1	7	0

21	0	0	21	2	0	3	1	9	2	14	3	2	11	9	2	9	3	2	4	6	1	19	9	1	15	6	1	11	6	1	7	6
21	2	6	21	5	0	3	2	6	2	14	9	2	12	3	2	9	9	2	5	0	2	0	3	1	16	0	1	12	0	1	8	0
21	5	0	21	7	6	3	3	3	2	15	6	2	13	0	2	10	6	2	5	9	2	0	9	1	16	6	1	12	6	1	8	6
21	7	6	21	10	0	3	4	0	2	16	0	2	13	6	2	11	0	2	6	3	2	1	6	1	17	3	1	13	0	1	9	0
21	10	0	21	12	6	3	4	6	2	16	6	2	14	3	2	11	9	2	6	9	2	2	0	1	17	9	1	13	6	1	9	6
21	12	6	21	15	0	3	5	3	2	17	0	2	14	9	2	12	3	2	7	6	2	2	9	1	18	3	1	14	0	1	10	0
21	15	0	21	17	6	3	6	0	2	17	9	2	15	6	2	13	0	2	8	0	2	3	3	1	18	9	1	14	6	1	10	6
21	17	6	22	0	0	3	6	9	2	18	6	2	16	0	2	13	6	2	8	9	2	3	9	1	19	3	1	15	0	1	11	0
22	0	0	22	2	6	3	7	3	2	19	0	2	16	6	2	14	3	2	9	3	2	4	6	1	19	9	1	15	6	1	11	6
22	2	6	22	5	0	3	8	0	2	19	9	2	17	0	2	14	9	2	9	9	2	5	0	2	0	3	1	16	0	1	12	0
22	5	0	22	7	6	3	8	9	3	0	6	2	17	9	2	15	6	2	10	6	2	5	9	2	0	9	1	18	6	1	12	6
22	7	6	22	10	0	3	9	3	3	1	3	2	18	6	2	16	0	2	11	0	2	6	3	2	1	6	1	17	3	1	13	0
22	10	0	22	12	6	3	10	0	3	1	9	2	19	0	2	16	6	2	11	9	2	6	9	2	2	0	1	17	9	1	13	6
22	12	6	22	15	0	3	10	9	3	2	6	2	19	9	2	17	0	2	12	3	2	7	6	2	2	9	1	18	3	1	14	0
22	15	0	22	17	6	3	11	6	3	3	3	3	0	6	2	17	9	2	13	0	2	8	0	2	3	3	1	18	9	1	14	6
22	17	6	23	0	0	3	12	3	3	4	0	3	1	3	2	18	6	2	13	6	2	8	9	2	3	9	1	19	3	1	15	0
23	0	0	23	2	6	3	12	9	3	4	6	3	1	9	2	19	0	2	14	3	2	9	3	2	4	6	1	19	9	1	15	6
23	2	6	23	5	0	3	13	6	3	5	3	3	2	6	2	19	9	2	14	9	2	9	9	2	5	0	2	0	3	1	16	0
23	5	0	23	7	6	3	14	3	3	6	0	3	3	3	3	0	6	2	15	6	2	10	6	2	5	9	2	0	9	1	16	6
23	7	6	23	10	0	3	15	0	3	6	9	3	4	0	3	1	3	2	16	0	2	11	0	2	6	3	2	1	6	1	17	3
23	10	0	23	12	6	3	15	9	3	7	3	3	4	6	3	1	9	2	16	6	2	11	9	2	6	9	2	2	0	1	17	9
23	12	6	23	15	0	3	16	6	3	8	0	3	5	3	3	2	6	2	17	0	2	12	3	2	7	6	2	2	9	1	18	3
23	15	0	23	17	6	3	17	3	3	8	9	3	6	0	3	3	3	2	17	9	2	13	0	2	8	0	2	3	3	1	18	9
23	17	6	24	0	0	3	18	0	3	9	3	3	6	9	3	4	0	2	18	6	2	13	6	2	8	9	2	3	9	1	19	3
24	0	0	24	2	6	3	18	9	3	10	0	3	7	3	3	4	6	2	19	0	2	14	3	2	9	3	2	4	6	1	19	9
24	2	6	24	5	0	3	19	6	3	10	9	3	8	0	3	5	3	2	19	9	2	14	9	2	9	9	2	5	0	2	0	3
24	5	0	24	7	6	4	0	3	3	11	6	3	8	9	3	6	0	3	0	6	2	15	6	2	10	6	2	5	9	2	0	9
24	7	6	24	10	0	4	1	0	3	12	3	3	9	3	3	6	9	3	1	3	2	16	0	2	11	0	2	6	3	2	1	6
24	10	0	24	12	6	4	1	9	3	12	9	3	10	0	3	7	3	3	1	9	2	16	6	2	11	9	2	6	9	2	2	0
24	12	6	24	15	0	4	2	6	3	13	6	3	10	9	3	8	0	3	2	6	2	17	0	2	12	3	2	7	6	2	2	9
24	15	0	24	17	6	4	3	3	3	14	3	3	11	6	3	8	9	3	3	3	2	17	9	2	13	0	2	8	0	2	3	3
24	17	6	25	0	0	4	4	0	3	15	0	3	12	3	3	9	3	3	4	0	2	18	6	2	13	6	2	8	9	2	3	9

THE THIRD SCHEDULE—continued.

COLUMN 1.						COLUMN 2.
Salary or wages in respect of week or part of week—						Amount of deduction, where the deduction value of dependants is—
Exceeding—			But not exceeding—			Nil.			£78.			£104.			£130.			£182.			£234.			£286.			£338.			£390.
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
25	0	0	25	2	6	4	4	9	3	15	9	3	12	9	3	10	0	3	4	6	2	19	0	2	14	3	2	9	3	2	4	6
25	2	6	25	5	0	4	5	6	3	16	6	3	13	6	3	10	9	3	5	3	2	19	9	2	14	9	2	9	9	2	5	0
25	5	0	25	7	6	4	6	3	3	17	3	3	14	3	3	11	6	3	6	0	3	0	6	2	15	6	2	10	6	2	5	9
25	7	6	25	10	0	4	7	0	3	18	0	3	15	0	3	12	3	3	6	9	3	1	3	2	16	0	2	11	0	2	6	3
25	10	0	25	12	6	4	7	9	3	18	9	3	15	9	3	12	9	3	7	3	3	1	9	2	16	6	2	11	9	2	6	9
25	12	6	25	15	0	4	8	6	3	19	6	3	16	6	3	13	6	3	8	0	3	2	6	2	17	0	2	12	3	2	7	6
25	15	0	25	17	6	4	9	3	4	0	3	3	17	3	3	14	3	3	8	9	3	3	3	2	17	9	2	13	0	2	8	0
25	17	6	26	0	0	4	10	0	4	1	0	3	18	0	3	15	0	3	9	3	3	4	0	2	18	6	2	13	6	2	8	9
26	0	0	26	2	6	4	10	9	4	1	9	3	18	9	3	15	9	3	10	0	3	4	6	2	19	0	2	14	3	2	9	3
26	2	6	26	5	0	4	11	6	4	2	6	3	19	6	3	16	6	3	10	9	3	5	3	2	19	9	2	14	9	2	9	9
26	5	0	26	7	6	4	12	3	4	3	3	4	0	3	3	17	3	3	11	6	3	6	0	3	0	6	2	15	6	2	10	6
26	7	6	26	10	0	4	13	0	4	4	0	4	1	0	3	18	0	3	12	3	3	6	9	3	1	3	2	16	0	2	11	0
26	10	0	26	12	6	4	13	9	4	4	9	4	1	9	3	18	9	3	12	9	3	7	3	3	1	9	2	16	6	2	11	9
26	12	6	26	15	0	4	14	6	4	5	6	4	2	6	3	19	6	3	13	6	3	8	0	3	2	6	2	17	0	2	12	3
26	15	0	26	17	6	4	15	3	4	6	3	4	3	3	4	0	3	3	14	3	3	8	9	3	3	3	2	17	9	2	13	0
26	17	6	27	0	0	4	16	3	4	7	0	4	4	0	4	1	0	3	15	0	3	9	3	3	4	0	2	18	6	2	13	6
27	0	0	27	2	6	4	17	0	4	7	9	4	4	9	4	1	9	3	15	9	3	10	0	3	4	6	2	19	0	2	14	3
27	2	6	27	5	0	4	17	9	4	8	6	4	5	6	4	2	6	3	16	6	3	10	9	3	5	3	2	19	9	2	14	9
27	5	0	27	7	6	4	18	6	4	9	3	4	6	3	4	3	3	3	17	3	3	11	6	3	6	0	3	0	6	2	15	6
27	7	6	27	10	0	4	19	3	4	10	0	4	7	0	4	4	0	3	18	0	3	12	3	3	6	9	3	1	3	2	16	0

27	10	0	27	12	6	5	0	3	4	10	9	4	7	9	4	4	9	3	18	9	3	12	9	3	7	3	3	1	9	2	16	6
27	12	6	27	15	0	5	1	0	4	11	6	4	8	6	4	5	6	3	19	6	3	13	6	3	8	0	3	2	6	2	17	0
27	15	0	27	17	6	5	1	9	4	12	3	4	9	3	4	6	3	4	0	3	3	14	3	3	8	9	3	3	3	2	17	9
27	17	6	28	0	0	5	2	9	4	13	0	4	10	0	4	7	0	4	1	0	3	15	0	3	9	3	3	4	0	2	18	6
28	0	0	28	2	6	5	3	6	4	13	9	4	10	9	4	7	9	4	1	9	3	16	9	3	10	0	3	4	6	2	19	0
28	2	8	28	6	0	5	4	3	4	14	6	4	11	6	4	8	6	4	2	6	3	16	6	3	10	9	3	5	3	2	19	9
28	5	0	28	7	6	5	5	0	4	15	3	4	12	3	4	9	3	4	3	3	3	17	3	3	11	6	3	6	0	3	0	6
28	7	6	28	10	0	5	5	9	4	16	3	4	13	0	4	10	0	4	4	0	3	18	0	3	12	3	3	6	9	3	1	3
28	10	0	28	12	6	5	6	9	4	17	0	4	13	9	4	10	9	4	4	9	3	18	9	3	12	9	3	7	3	3	1	9
28	12	6	28	15	0	5	7	6	4	17	9	4	14	6	4	11	6	4	5	6	3	19	6	3	13	6	3	8	0	3	2	6
28	15	0	28	17	6	5	8	3	4	18	6	4	15	3	4	12	3	4	6	3	4	0	3	3	14	3	3	8	9	3	3	3
28	17	6	29	0	0	5	9	3	4	19	3	4	16	3	4	13	0	4	7	0	4	1	0	3	15	0	3	9	3	3	4	0
29	0	0	29	2	6	5	10	0	5	0	3	4	17	0	4	13	9	4	7	9	4	1	9	3	15	9	3	10	0	3	4	6
29	2	6	29	5	0	5	10	9	5	1	0	4	17	9	4	14	6	4	8	6	4	2	6	3	16	6	3	10	9	3	5	3
29	5	0	29	7	6	5	11	6	5	1	9	4	18	6	4	15	3	4	9	3	4	3	3	3	17	3	3	11	6	3	6	0
29	7	6	29	10	0	5	12	3	5	2	9	4	19	3	4	16	3	4	10	0	4	4	0	3	18	0	3	12	3	3	6	9
29	10	0	29	12	6	5	13	3	5	3	6	5	0	3	4	17	0	4	10	9	4	4	9	3	18	9	3	12	9	3	7	3
29	12	6	29	15	0	5	14	3	5	4	3	5	1	0	4	17	9	4	11	6	4	5	6	3	19	6	3	13	6	3	8	0
29	15	0	29	17	6	5	15	3	5	5	0	5	1	9	4	18	6	4	12	3	4	6	3	4	0	3	3	14	3	3	8	9
29	17	6	30	0	0	5	16	3	5	5	9	5	2	9	4	19	3	4	13	0	4	7	0	4	1	0	3	15	0	3	9	3
30	0	0	30	2	6	5	17	3	5	6	9	5	3	6	5	0	3	4	13	9	4	7	9	4	1	9	3	15	9	3	10	0
30	2	6	30	5	0	5	18	3	5	7	6	5	4	3	5	1	0	4	14	6	4	8	6	4	2	6	3	16	6	3	10	9
30	5	0	30	7	6	5	19	3	5	8	3	5	5	0	5	1	9	4	15	3	4	9	3	4	3	3	3	17	3	3	11	6
30	7	6	30	10	0	6	0	3	5	9	3	5	5	9	5	2	9	4	16	3	4	10	0	4	4	0	3	18	0	3	12	3