Income Tax Regulations (Amendment) (Cth)

 

STATUTORY RULES.

1949.

No. .

REGULATIONS UNDER THE INCOME TAX ASSESSMENT

ACT 1936-1948.*

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 Assessment Act 1936-1948.

Dated this eighteenth

day of May, 1949.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Amendments of the Income Tax Regulations. 

Commencement.

1. These Regulations shall come into operation on the first day of July, 1949.

Parts.

2. Regulation 2of the Income Tax Regulations is amended by omitting the words “ Division 2.—Collection of Income Tax by Instalments ” and inserting in their stead the words “ Division 2.—Collection of Income Tax and Social Services Contribution by Instalments ”.

3.—(1.) Regulation 4ab of the Income Tax Regulations is repealed and the following regulation inserted in its stead :—

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

“ 4ab. For the purposes of paragraph (x) of section 23 of the Act, the following organizations are prescribed as organizations the income of which shall be exempt from income tax, viz.:—

(a) The international organization known as the United Nations established by the Charter signed at San Francisco on the twenty-sixth day of June, 1945, including the principal organs specified in Article 7 of the Charter, but, subject to

* Notified in the Commonwealth Gazette on  , 1949.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 32; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 389 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; and 1948, Nos. 115 and 162.

1854.—Price 8d.                                                                                                   20/13.5.1949.

 

this regulation, not including any specialized agency brought into relationship with the United Nations under Articles 57 and 63 of the Charter ;

(b)The United Nations Relief and Rehabilitation Administration ;

(c) The International Refugee Organization ; and

(d) The South Pacific Commission.”.

 

 (2.) The regulation inserted by this regulation shall be deemed to have applied in respect of income derived on or after the first day of July, 1946.

Rates of deductions where no dependants.

4. Regulation 54a of the Income Tax Regulations is amended—

(a) by omitting from paragraph (b)the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”;

(b) by omitting from paragraph (b)the words “ five shillings ” and inserting in their stead the words “ four shillings ”;

(c) by omitting from paragraph (c)the words “ Sixty pounds ” (twice occurring) and inserting in their stead the words “ Fifty-four pounds ”;

(d) by omitting from paragraph (c) the words “ Twenty-two pounds ten shillings ” and inserting in their stead the words “ Sixteen pounds four shillings ”; and

(e) by omitting from paragraph (c) the words “ twelve shillings and sixpence ” and inserting in their stead the words “ eleven shillings ”.

Rates of deductions where employee has dependants.

5. Regulation 54b of the Income Tax Regulations is amended—

(a) by omitting from paragraph (e) of sub-regulation (1.) the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”;

(b) by omitting from paragraph (e) of sub-regulation (1.) the words “ twelve shillings ” (twice occurring) and inserting in their stead the words “ ten shillings ”;

(c) by omitting from paragraph (f) of sub-regulation (1.) the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”; and

(d) by omitting from paragraph (f) of sub-regulation (1.) the words “ fourteen shillings ” (twice occurring) and inserting in their stead the words “ twelve shillings ”.

Appeals in connexion with cancellation of registration.

6. Regulation 58pa of the Income Tax Regulations is amended by omitting from sub-regulation (2.) the word and figures “ sub-section 251k ” and inserting in their stead the word and figures “ section 251k ”.

Third Schedule

7. 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. Where the salary or wages in respect of any week or part of a week—											Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—						But does not exceed—					(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
											Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.		d.		£		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		2		6	6	..	..	..	..	..	..	..	..	..
2		2		6		2		5		0	6	..	..	..	..	..	..	..	..	..
2		5		0		2		7		6	9	..	..	..	..	..	..	..	..	..
2		7		6		2		10		0	9	..	..	..	..	..	..	..	..	..
2		10		0		2		12		6	1	0	..	..	..	..	..	..	..	..	..
2		12		6		2		15		0	1	0	..	..	..	..	..	..	..	..	..
2		15		0		2		17		6	1	3	..	..	..	..	..	..	..	..	..
2		17		6		3		0		0	1	3	..	..	..	..	..	..	..	..	..
3		0		0		3		2		6	1	6	..	..	..	..	..	..	..	..	..

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																												Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)				(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
						Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.				Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£		s.	d.	£	s.	d.	£	s.	d.
3	2	6	3	5	0	1	6	3	..	..	..	..	..	..	..	..
3	5	0	3	7	6	1	9	3	..	..	..	..	..	..	..	..
3	7	6	3	10	0	1	9	3	..	..	..	..	..	..	..	..
3	10	0	3	12	6	2	0	3	..	..	..	..	..	..	..	..
3	12	6	3	15	0	2	3	6	..	..	..	..	..	..	..	..
3	15	0	3	17	6	2	3	6	..	..	..	..	..	..	..	..
3	17	6	4	0	0	2	6	9	3	..	..	..	..	..	..	..
4	0	0	4	2	6	2	6	9	3	..	..	..	..	..	..	..
4	2	6	4	5	0	2	9	1	0	3	..	..	..	..	..	..	..
4	5	0	4	7	6	2	9	1	0	3	..	..	..	..	..	..	..
4	7	6	4	10	0	3	0	1	3	6	..	..	..	..	..	..	..
4	10	0	4	12	6	3	0	1	3	6	..	..	..	..	..	..	..

 

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

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
						Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
8	15	0	8	17	6	12	3	9	6	8	3	6	9	5	6	4	0	2	9	1	6	3	3
8	17	6	9	0	0	12	9	9	9	8	6	7	0	5	9	4	3	3	0	1	9	3	3
9	0	0	9	2	6	13	0	10	3	8	9	7	3	6	0	4	6	3	0	1	9	6	6
9	2	6	9	5	0	13	6	10	6	9	0	7	6	6	3	4	9	3	3	2	0	6	6
9	5	0	9	7	6	13	9	10	9	9	3	7	9	6	6	5	0	3	6	2	3	9	9
9	7	6	9	10	0	14	3	11	3	9	9	8	3	7	0	5	3	3	9	2	3	1	0	1	0
9	10	0	9	12	6	14	6	11	6	10	0	8	6	7	3	5	6	4	0	2	6	1	3	1	3
9	12	6	9	15	0	15	0	12	0	10	6	9	0	7	6	5	9	4	3	2	9	1	6	1	6
9	15	0	9	17	6	15	6	12	3	10	9	9	3	7	9	6	0	4	6	3	0	1	9	1	6
9	17	6	10	0	0	15	9	12	6	11	0	9	6	8	0	6	3	4	9	3	3	1	9	1	6
10	0	0	10	2	6	16	3	13	0	11	6	10	0	8	6	6	9	5	3	3	6	2	0	1	6
10	2	6	10	5	0	16	9	13	6	11	9	10	3	8	9	7	0	5	6	3	9	2	3	1	6

 

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

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—

Column 2. The amount of the deduction in respect of that week or part of a week shall be—

Column 3.

Exceeds—

But does not exceed—

(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
14	7	6	14	10	0	1	11	9	1	7	6	1	5	6	1	3	3	1	1	9	1	0	0	17	9	15	6	13	0	2	3
14	10	0	14	12	6	1	12	3	1	7	9	1	5	9	1	3	9	1	2	0	1	0	3	18	0	15	9	13	6	2	3
14	12	6	14	15	0	1	12	9	1	8	3	1	6	3	1	4	3	1	2	6	1	0	9	18	6	16	3	13	9	2	3
14	15	0	14	17	6	1	13	3	1	8	9	1	6	9	1	4	9	1	2	9	1	1	3	19	0	16	9	14	3	2	3
14	17	6	15	0	0	1	13	9	1	9	3	1	7	3	1	5	3	1	3	0	1	1	9	19	6	17	3	14	9	2	3
15	0	0	15	2	6	1	14	3	1	9	9	1	7	9	1	5	6	1	3	3	1	2	3	19	9	17	6	15	0	2	3
15	2	6	15	5	0	1	14	9	1	10	3	1	8	0	1	5	9	1	3	6	1	2	6	1	0	3	18	0	15	6	2	3
15	5	0	15	7	6	1	15	3	1	10	9	1	8	6	1	6	3	1	4	0	1	2	9	1	0	9	18	6	16	0	2	3
15	7	6	15	10	0	1	15	9	1	11	3	1	9	0	1	6	9	1	4	6	1	3	0	1	1	3	19	0	16	6	2	3
15	10	0	15	12	6	1	16	3	1	11	9	1	9	6	1	7	3	1	5	0	1	3	6	1	1	9	19	6	17	0	2	3
15	12	6	15	15	0	1	16	9	1	12	3	1	10	0	1	7	9	1	5	6	1	3	9	1	2	3	1	0	0	17	6	2	3
15	15	0	15	17	6	1	17	3	1	12	9	1	10	6	1	8	3	1	6	0	1	4	0	1	2	9	1	0	6	18	0	2	3

15	17	6	16	0	0	1	18	0	1	13	3	1	11	0	1	8	9	1	6	6	1	4	3	1	3	3	1	1	0	18	3	2	3
16	0	0	16	2	6	1	18	6	1	13	9	1	11	6	1	9	3	1	6	9	1	4	9	1	3	9	1	1	6	18	9	2	3
16	2	6	16	5	0	1	19	0	1	14	3	1	12	0	1	9	9	1	7	3	1	5	0	1	4	0	1	1	9	19	0	2	3
16	5	0	16	7	6	1	19	6	1	14	9	1	12	6	1	10	3	1	7	9	1	5	6	1	4	3	1	2	3	19	6	2	3
16	7	6	16	10	0	2	0	0	1	15	3	1	13	0	1	10	9	1	8	3	1	6	0	1	4	6	1	2	9	1	0	0	2	3
16	10	0	16	12	6	2	0	6	1	15	9	1	13	6	1	11	3	1	8	9	1	6	6	1	4	9	1	3	3	1	0	6	2	6
16	12	6	16	15	0	2	1	0	1	16	3	1	14	0	1	11	9	1	9	3	1	7	0	1	5	0	1	3	9	1	1	0	2	6
16	15	0	16	17	6	2	1	6	1	16	9	1	14	6	1	12	3	1	9	9	1	7	6	1	5	3	1	4	3	1	1	6	2	6
16	17	6	17	0	0	2	2	3	1	17	6	1	15	3	1	12	9	1	10	3	1	8	0	1	5	6	1	4	9	1	2	0	2	6
17	0	0	17	2	6	2	2	9	1	18	0	1	15	9	1	13	3	1	10	9	1	8	6	1	6	0	1	5	3	1	2	6	2	6
17	2	6	17	5	0	2	3	6	1	18	6	1	16	3	1	13	9	1	11	3	1	9	0	1	6	6	1	5	6	1	3	0	2	6
17	5	0	17	7	6	2	4	0	1	19	0	1	16	9	1	14	3	1	11	9	1	9	6	1	7	0	1	5	9	1	3	6	2	6
17	7	6	17	10	0	2	4	6	1	19	9	1	17	3	1	14	9	1	12	3	1	10	0	1	7	6	1	6	0	1	4	0	2	6
17	10	0	17	12	6	2	5	3	2	0	3	1	17	9	1	15	3	1	12	9	1	10	6	1	8	0	1	6	3	1	4	6	2	6
17	12	6	17	15	0	2	5	9	2	0	9	1	18	3	1	15	9	1	13	3	1	11	0	1	8	6	1	6	6	1	5	0	2	6
17	15	0	17	17	6	2	6	6	2	1	3	1	18	9	1	16	3	1	13	9	1	11	6	1	9	0	1	6	9	1	5	6	2	6
17	17	6	18	0	0	2	7	0	2	2	0	1	19	6	1	17	0	1	14	6	1	12	0	1	9	6	1	7	0	1	5	9	2	6
18	0	0	18	2	6	2	7	6	2	2	6	2	0	0	1	17	6	1	15	0	1	12	6	1	10	0	1	7	6	1	6	0	2	6
18	2	6	18	5	0	2	8	3	2	3	0	2	0	6	1	18	0	1	15	6	1	13	0	1	10	6	1	8	0	1	6	3	2	6
18	5	0	18	7	6	2	8	9	2	3	6	2	1	0	1	18	6	1	16	0	1	13	6	]	11	0	1	8	6	1	6	6	2	6
18	7	6	18	10	0	2	9	6	2	4	0	2	1	6	1	19	0	1	16	6	1	14	0	1	11	6	1	9	0	1	7	0	2	6
18	10	0	18	12	6	2	10	0	2	4	9	2	2	3	1	19	9	1	17	0	1	14	6	1	12	0	1	9	6	1	7	3	2	6
18	12	6	18	15	0	2	10	6	2	5	3	2	2	9	2	0	3	1	17	6	1	15	0	1	12	6	1	10	0	1	7	9	2	6
18	15	0	18	17	6	2	11	3	2	6	0	2	3	6	2	1	0	1	18	3	1	15	9	1	13	0	1	10	6	1	8	0	2	6
18	17	6	19	0	0	2	11	9	2	6	6	2	4	0	2	1	6	1	18	9	1	16	3	1	13	6	1	11	0	1	8	3	2	9
19	0	0	19	2	6	2	12	6	2	7	0	2	4	6	2	2	0	1	19	3	1	16	9	1	14	0	1	11	6	1	8	9	2	9
19	2	6	19	5	0	2	13	0	2	7	6	2	5	0	2	2	6	1	19	9	1	17	3	1	14	6	1	12	0	1	9	3	2	9
19	5	0	19	7	6	2	13	9	2	8	0	2	5	6	2	3	0	2	0	3	1	17	9	1	15	0	1	12	6	1	9	9	2	9
19	7	6	19	10	0	2	14	3	2	8	9	2	6	0	2	3	6	2	0	9	1	18	3	1	15	6	1	13	0	1	10	3	2	9
19	10	0	19	12	6	2	15	0	2	9	6	2	6	9	2	4	0	2	1	3	1	18	9	1	16	0	1	13	6	1	10	9	2	9
19	12	6	19	15	0	2	15	6	2	10	0	2	7	3	2	4	6	2	1	9	1	19	3	1	16	6	1	14	0	1	11	3	2	9
19	15	0	19	17	6	2	16	3	2	10	9	2	8	0	2	5	3	2	2	6	1	19	9	1	17	0	1	14	6	1	11	9	2	9
19	17	6	20	0	0	2	16	9	2	11	6	2	8	9	2	6	0	2	3	3	2	0	6	1	17	9	1	15	0	1	12	3	2	9

 

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																												Column 3.
Exceeds—			But does not exceed—			(i)			(ii)				(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
						Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.				Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.		£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
20	0	0	20	2	6	2	17	3		2	12	0	2	9	3	2	6	6	2	3	9	2	1	0	1	18	3	1	15	6	1	12	9	2	9
20	2	6	20	5	0	2	17	9		2	12	6	9	9	9	2	7	0	2	4	3	2	1	6	1	18	9	1	16	0	1	13	3	2	9
20	5	0	20	7	6	2	18	6		2	13	3	2	10	3	2	7	6	2	4	9	2	2	0	1	19	3	1	16	6	1	13	9	2	9
20	7	6	20	10	0	2	19	3		2	14	0	2	11	0	2	8	3	2	5	6	2	2	9	2	0	0	1	17	3	1	14	3	2	9
20	10	0	20	12	6	2	19	9		2	14	6	2	11	6	2	9	0	2	6	0	2	3	3	2	0	6	1	17	9	1	14	9	2	9
20	12	6	20	15	0	3	0	6		2	15	3	2	12	0	2	9	6	2	6	6	2	3	9	2	1	0	1	18	3	1	15	3	2	9
20	15	0	20	17	6	3	1	3		2	16	0	2	12	9	2	10	0	2	7	0	2	4	3	2	1	6	1	18	9	1	15	9	2	9
20	17	6	21	0	0	3	2	0		2	16	6	2	13	6	2	10	9	2	7	9	2	5	0	2	2	3	1	19	6	1	16	6	2	9
21	0	0	21	2	6	3	2	6		2	17	0	2	14	0	2	11	3	2	8	3	2	5	6	2	2	9	2	0	0	1	17	0	2	9
21	2	6	21	5	0	3	3	3		2	17	9	2	14	6	2	11	9	2	8	9	2	6	0	2	3	3	2	0	6	1	17	6	2	9
21	5	0	21	7	6	3	4	0		2	18	3	2	15	3	2	12	6	2	9	6	2	6	9	2	4	0	2	1	0	1	18	0	2	9
21	7	6	21	10	0	3	4	9		2	18	9	2	15	9	2	13	0	2	10	0	2	7	3	2	4	6	2	1	6	1	18	6	2	9

 

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

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
						Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
25	12	6	25	15	0	4	9	3	4	2	6	3	19	3	3	16	0	3	12	6	3	9	3	3	5	9	3	2	6	2	19	0	3	3
25	15	0	25	17	6	4	10	0	4	3	3	4	0	0	3	16	9	3	13	3	3	10	0	3	6	6	3	3	3	2	19	9	3	3
25	17	6	26	0	0	4	10	9	4	4	0	4	0	9	3	17	6	3	14	0	3	10	9	3	7	3	3	4	0	3	0	6	3	3
26	0	0	26	9	6	4	11	6	4	4	9	4	1	3	3	18	0	3	14	6	3	11	3	3	7	9	3	4	6	3	1	0	3	6
26	2	6	26	5	0	4	12	3	4	5	6	4	2	0	3	18	9	3	15	3	3	12	0	3	8	6	3	5	3	3	1	9	3	6
26	5	0	26	5	6	4	13	0	4	6	3	4	2	9	3	19	6	3	16	0	3	12	6	3	9	0	3	5	9	3	2	3	3	6
26	7	6	26	10	0	4	13	9	4	7	0	4	3	6	4	0	3	3	16	9	3	13	3	3	9	9	3	6	6	3	3	0	3	6
26	10	0	26	12	6	4	14	6	4	7	9	4	4	3	4	1	0	3	17	6	3	14	0	3	10	6	3	7	3	3	3	9	3	6
26	12	6	26	15	0	4	15	3	4	8	6	4	5	0	4	1	9	3	18	3	3	14	9	3	11	3	3	8	0	3	4	6	3	6
26	15	0	26	17	6	4	16	0	4	9	3	4	5	9	4	2	6	3	19	0	3	15	6	3	12	0	3	8	9	3	5	3	3	6
26	17	6	27	0	0	4	17	0	4	10	3	4	6	9	4	3	3	3	19	9	3	16	3	3	12	9	3	9	6	3	6	0	3	6
27	0	0	27	2	6	4	17	9	4	11	0	4	7	6	4	4	0	4	0	6	3	17	0	3	13	6	3	10	0	3	6	6	3	6

 

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