Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1946. No. 135.

________

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1946.*

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 1936-1946.

Dated this ninth day of August, 1946.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

_______

Amendments of the Income Tax Regulations. 

Commencement.

1. These Regulations shall come into operation on the first day of September, 1946.

Rates of deductions where no dependants.

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

(a) by omitting from paragraph (b) the words “ seven shillings ” and inserting in their stead the words “ six shillings and six pence ”;

(b) by omitting from paragraph (c) the words “ nine shillings and six pence ” and inserting in their stead the words “ nine shillings ”; and

(c) by omitting from the proviso the word “sixteen” and inserting in its stead the word “fifteen”.

Rates of deductions where employee has dependants.

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

(a) by omitting from sub-paragraph (iv) of paragraph (c) the word “twelve” and inserting in its stead the word “ eleven ”; and

(b) by omitting from sub-paragraph (ii) of paragraph (d) the word “ twelve ” and inserting in its stead the word “ eleven ”.

Provisional tax for year of income 1946-1947.

4. After regulation 54ag of the Income Tax Regulations the following regulation is inserted in Division 3 of Part VI.:—

“54ah: For the purpose of ascertaining the amount of provisional tax payable by a taxpayer 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, One thousand nine hundred and forty-seven, the income tax assessed in respect of the income derived by the taxpayer during the year next preceding that year of income shall be deemed to have been the amount actually assessed, reduced by an amount equal to the sum of the following:—

(a) One-seventh of the income tax so assessed; and

(b) Twelve pence for every pound of the taxable income of that next preceding year of income,

and the provisional tax payable apart from this regulation in respect of the income of that first-mentioned year of income shall be decreased accordingly.”.

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead:—

 

* Notified in the Commonwealth Gazette on 9th August, 1946.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; and 1945, Nos. 12, 85, 139 and 192.

4810.—Price 8d.

 

“THE THIRD SCHEDULE.

_____

Rates of Deductions.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
(i)			(ii)			(iii)			(iv)			(V)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant, by reference to paragraph (a) of sub-section (2.) of section 100.			In respect of a person who is a dependant by reference to paragraph (aa). (ab) or (c) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of Sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	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	17	6	4	0	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..
4	0	0	4	2	6	6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	6	6	6	..
4	2	6	4	5	0	1	1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1	1	1	1	1	1	..
4	5	0	4	7	6	1	2	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1	2	1	2	1	2	..
4	7	6	4	10	0	1	6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	1	6	1	6	1	6	..
4	10	0	4	12	6	2	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2	0	2	0	2	0	..
4	12	6	4	15	0	2	4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2	4	2	4	2	4	..
4	15	0	4	17	6	2	11	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	2	11	2	11	2	11	..
4	17	6	5	0	0	3	3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	3	3	3	3	3	3	..
5	0	0	5	2	6	3	9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	3	9	3	9	3	9	..
5	2	6	5	5	0	4	1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	4	1	4	1	3	9	4
5	5	0	5	7	6	4	5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	4	5	4	5	3	9	8
5	7	6	5	10	0	5	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	5	0	5	0	3	9	1	3
5	10	0	5	12	6	5	9	..	7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	5	2	5	2	4	0	1	9
5	12	6	5	15	0	6	1	7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	5	6	5	3	4	0	1	9

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

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54B applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) or Column 2 of this table -hall be reduced by—
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
						In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub -section (2) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of Sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-.section (2) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d	£	s.	d.
9	17	6	10	0	0	1	5	3	16	9	10	6	8	0	5	6	3	0	9	8	6	8	6	6	3	2	9
10	0	0	10	2	6	1	6	0	17	6	11	0	8	3	5	9	3	3	1	0	8	6	8	0	6	6	2	9
10	2	6	10	5	0	1	6	7	18	1	11	4	8	7	6	1	3	7	1	4	8	6	8	6	6	9	2	9
10	5	0	10	7	6	1	6	11	18	5	11	8	. 8	11	6	5	3	11	1	8	8	6	8	6	6	9	2	9
10	7	6	10	10	0	1	7	9	19	3	12	6	9	9	7	3	4	9	2	6	8	6	8	6	6	9	2	9
10	10	0	10	12	6	1	8	3	19	9	13	0	10	3	7	9.	5	3	2	9	8	6	8	6	6	9	2	9
10	12	6	10	15	0	1	9	1	1	0	7	13	10	11	1	8	4	5	10	3	4	8	6	8	6	6	9	2	9
10	15	0	10	17	6	1	9	11	1	1	2	14	5	11	8	8	11	6	5	3	11	8	9	S	9	6	9	2	9
10	17	6	11	0	0	1	10	6	1	1	6	14	9	12	0	9	3	6	9	4	3	9	0	9	0	6	9	2	9
11	0	0	11	2	6	1	10	9	1	1	9	15	0	12	3	9	6	7	0	4	6	9	0	9	0	6	9	2	9
11	2	6	11	5	0	1	11	4	1	2	4	15	7	12	10	10	1	7	7	5	1	9	0	9	0	6	9	2	9
11	5	0	11	7	6	1	11	11	1	2	11	15	11	13	2	10	5	7	11	5	5	9	0	9	0	7	0	2	9
11	7	6	11	10	0	1	12	6	1	3	3	16	3	13	6	10	9	8	3	5	9	9	3	9	3	7	0	2	9
11	10	0	11	12	6	1	13	0	1	3	9	16	9	14	0	11	3	8	9	6	3	9	3	9	3	7	0	2	9
11	12	6	11	15	0	1	13	7	1	4	4	17	4	14	7	11	10	9	4	6	10	9	3	9	3	7	0	2	9
11	15	0	11	17	6	1	14	5	1	4	11	17	11	15	2	12	5	9	11	7	5	9	6	9	6	7	0	2	9
11	17	6	12	0	0	1	15	0	1	5	6	18	6	15	9	13	0	10	3	7	9	9	6	9	6	7	0	2	9
12	0	0	12	2	6	1	15	6	1	6	0	19	0	16	3	13	6	10	9	8	3	9	6	9	6	7	0	2	9

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

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 100.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	p	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.	£	s.	d.
16	5	0	16	7	6	2	17	2	2	6	5	1	18	5	1	15	8	1	12	11	1	10	2	1	7	5	10	9	10	9	8	0	2	9
16	7	6	16	10	0	2	17	9	2	7	0	1	19	0	1	16	3	1	13	6	1	10	9	1	8	0	10	9	10	9	8	0	2	9
16	10	0	16	12	6	2	18	3	2	7	6	1	19	6	1	16	6	1	13	9	1	11	0	1	8	3	10	9	10	9	8	0	3	0
16	12	6	16	15	0	2	19	1	2	8	4	2	0	4	1	17	4	1	14	7	1	11	10	1	9	1	10	9	10	9	8	0	3	0
16	15	0	16	17	6	2	19	11	2	9	2	2	1	2	1	18	2	1	15	5	1	12	8	1	9	11	10	9	10	9	8	0	3	0
16	17	6	17	0	0	3	0	9	2	10	0	2	2	0	1	19	0	1	16	3	1	13	6	1	10	9	10	9	10	9	8	0	3	0
17	0	0	17	2	6	3	1	6	2	10	9	2	2	9	1	19	9	1	17	0	1	14	3	1	11	6	10	9	10	9	8	0	3	0
17	2	6	17	5	0	3	2	1	2	11	4	2	3	4	2	0	4	1	17	4	1	14	7	1	11	10	10	9	10	9	8	0	3	0
17	5	0	17	7	6	3	2	8	2	11	11	2	3	11	2	0	11	1	17	11	1	15	2	1	12	5	10	9	10	9	8	0	3	0
17	7	6	17	10	0	3	3	0	2	12	3	2	4	3	2	1	3	1	18	3	1	15	6	1	12	9	10	9	10	9	8	0	3	0
17	10	0	17	12	6	3	3	9	2	12	9	2	4	9	2	1	9	1	18	9	1	16	0	1	13	3	11	0	11	0	8	0	3	0
17	12	6	17	15	0	3	4	7	2	13	7	2	5	7	2	2	7	1	19	7	1	16	10	1	14	1	11	0	11	0	8	0	3	0
17	15	0	17	17	6	3	5	5	2	14	5	2	6	5	2	3	5	2	0	5	1	17	5	1	14	8	11	0	11	0	8	0	3	0
17	17	6	18	0	0	3	6	6	2	15	6	2	7	6	2	4	6	2	1	6	1	18	6	1	15	9	11	0	11	0	8	0	3	0
18	0	0	18	2	6	3	7	3	2	16	3	2	8	3	2	5	3	2	2	3	1	19	3	1	16	6	11	0	11	0	8	0	3	0
18	2	6	18	5	0	3	7	10	2	16	10	2	8	10	2	5	10	2	2	10	1	19	10	1	17	1	11	0	11	0	8	0	3	0
18	5	0	18	7	6	3	8	8	2	17	8	2	9	8	2	6	8	2	3	8	2	0	8	1	17	8	11	0	11	0	8	0	3	0
18	7	6	18	10	0	3	9	3	2	18	3	2	10	3	2	7	3	2	4	3	2	1	3	1	18	3	11	0	11	0	8	0	3	0

 

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

3	0
20	5	0	20	7	6	4	1	2	3	9	11	3	1	5	2	18	5	2	15	5	2	12	5	2	9	5	11	3	11	3	8	6	3	0
20	7	6	20	10	0	4	2	3	3	11	0	3	2	6	2	19	6	2	16	6	2	13	6	2	10	6	11	3	11	3	8	6	3	0
20	10	0	20	12	6	4	3	0	3	11	9	3	3	3	3	0	3	2	17	3	2	14	3	2	11	3	11	3	11	3	8	6	3	0
20	12	6	20	15	0	4	3	10	3	12	7	3	4	1	3	1	1	2	18	1	2	15	1	2	12	1	11	3	11	3	8	6	3	0
20	15	0	20	17	6	4	4	8	3	13	5	3	4	11	3	1	11	2	18	11	2	15	11	2	12	11	11	3	11	3	8	6	3	0
20	17	6	21	0	0	4	5	6	3	14	3	3	5	9	3	2	9	2	19	9	2	16	9	2	13	9	11	3	11	3	8	6	3	0
21	0	0	21	2	6	4	6	3	3	15	0	3	6	6	3	3	6	3	0	6	2	17	6	2	14	6	11	3	11	3	8	6	3	0
21	2	6	21	5	0	4	7	1	3	15	10	3	7	4	3	4	4	3	1	4	2	18	4	2	15	4	11	3	11	3	8	6	3	0
21	5	0	21	7	6	4	7	8	3	16	5	3	7	8	3	4	8	3	1	8	2	18	8	2	15	8	11	3	11	3	8	9	3	0
21	7	6	21	10	0	4	8	6	3	17	3	3	8	6	3	5	6	3	2	6	2	19	6	2	16	6	11	3	11	3	8	9	3	0
21	10	0	21	12	6	4	9	6	3	18	0	3	9	3	3	6	3	3	3	3	3	0	3	2	17	3	11	6	11	6	8	9	3	0
21	12	6	21	15	0	4	10	4	3	18	10	3	10	1	3	7	1	3	4	1	3	1	1	2	18	1	11	6	11	6	8	9	3	0
21	15	0	21	17	6	4	11	2	3	19	8	3	10	11	3	7	11	3	4	11	3	1	11	2	18	11	11	6	11	6	8	9	3	0
21	17	6	22	0	0	4	12	0	4	0	6	3	11	9	3	8	9	3	5	9	3	2	9	2	19	9	11	6	11	6	8	9	3	0
22	0	0	22	2	6	4	13	1	4	1	7	3	12	10	3	9	10	3	6	10	3	3	10	3	0	10	11	6	11	6	8	9	3	0
22	2	6	22	5	0	4	13	10	4	2	4	3	13	7	3	10	7	3	7	7	3	4	7	3	1	7	11	6	11	6	8	9	3	0
22	5	0	22	7	6	4	14	8	4	3	2	3	14	2	3	11	2	3	8	2	3	5	2	3	2	2	11	6	11	6	9	0	3	0
22	7	6	22	10	0	4	15	6	4	4	0	3	15	0	3	12	0	3	9	0	3	6	0	3	3	0	11	6	11	6	9	0	3	0
22	10	0	22	12	6	4	16	3	4	4	9	3	15	9	3	12	9	3	9	9	3	6	9	3	3	9	11	6	11	6	9	0	3	0

The Third Schedule—continued.

Column 1.			Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect, of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 100.			In respect of n person who is a dependant by reference to paragraph (aa), (bb) or (c) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (i) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	s.	d	£	s	d.	£	s.	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d	£	s.	d.	£	s.	d.	£	s.	d	£	s..	d.	£	s.	d
22	12	6	22	15	0	4	17	1	4	5	7	3	16	7	3	13	7	3	10	7	3	7	7	3	4	7	11	6	11	6	9	0	3	0
22	15	0	22	17	6	4	17	11	4	6	5	3	17	5	3	14	5	3	11	5	3	8	5	3	5	5	11	6	11	6	9	0	3	0
22	17	6	23	0	0	4	18	9	4	7	3	3	18	3	3	15	3	3	12	3	3	9	3	3	6	3	11	6	11	6	9	0	3	0
23	0	0	23	2	6	4	19	6	4	7	9	3	18	9	3	15	9	3	12	9	3	9	9	3	6	9	11	9	11	9	9	0	3	0
23	2	6	23	5	0	5	0	4	4	8	7	3	19	7	3	16	7	3	13	7	3	10	7	3	7	7	11	9	11	9	9	0	3	0
23	5	0	23	7	6	5	1	5	4	9	8	4	0	8	3	17	8	3	14	8	3	11	8	3	8	8	11	9	11	9	9	0	3	0
23	7	6	23	10	0	5	2	3	4	10	6	4	1	6	3	18	6	3	15	6	3	12	6	3	9	6	11	9	11	9	9	0	3	0
23	10	0	23	12	6	5	3	0	4	11	3	4	9	3	3	19	3	3	16	3	3	13	3	3	10	3	11	9	11	9	9	0	3	0
23	12	6	23	15	0	5	3	10	4	12	1	4	3	1	4	0	1	3	17	1	3	14	1	3	11	1	11	9	11	9	9	0	3	0
23	15	0	23	17	6	5	4	8	4	12	11	4	3	11	4	0	11	3	17	11	3	14	11	3	11	11	11	9	11	9	9	0	3	0
23	17	6	24	0	0	5	5	6	4	13	9	4	4	9	4	1	9	3	18	9	3	15	9	3	12	9	11	9	11	9	9	0	3	0
24	0	0	24	2	6	5	6	6	4	14	9	4	5	9	4	2	9	3	19	9	3	16	9	3	13	9	11	9	11	9	9	0	3	0
24	2	6	24	5	0	5	7	4	4	15	7	4	6	7	4	3	7	4	0	7	3	17	7	3	14	7	11	9	11	9	9	0	3	0
24	5	0	24	7	6	5	8	5	4	16	8	4	7	8	4	4	8	4	1	8	3	18	8	3	15	8	11	9	11	9	9	0	3	0
24	7	6	24	10	0	5	9	3	4	17	6	4	8	6	4	5	6	4	2	6	3	19	6	3	16	6	11	9	11	9	9	0	3	0

 

24	10	0	24	12	6	5	10	3	4	18	3	4	9	3	4	6	3	4	3	3	4	0	3	3	17	3	12	0	12	0	9	0	3	0
24	12	6	24	15	0	5	11	1	4	19	1	4	10	1	4	7	1	4	4	1	4	1	1	3	18	1	12	0	12	0	9	0	3	0
24	15	0	24	17	6	5	12	2	5	0	2	4	11	2	4	8	2	4	5	2	4	2	2	3	19	2	12	0	12	0	9	0	3	0
24	17	6	25	0	0	5	13	0	5	1	0	4	12	0	4	9	0	4	6	0	4	3	0	4	0	0	12	0	12	0	9	0	3	0
25	0	0	25	2	6	5	14	0	5	2	0	4	13	0	4	10	0	4	7	0	4	4	0	4	1	0	12	0	12	0	9	0	3	0
25	2	6	25	5	0	5	14	10	5	2	10	4	13	10	4	10	10	4	7	10	4	4	10	4	1	10	12	0	12	0	9	0	3	0
25	5	0	25	7	6	5	15	11	5	3	11	4	14	11	4	11	11	4	8	11	4	5	11	4	2	11	12	0	12	0	9	0	3	0
5	7	6	25	10	0	5	17	0	5	5	0	4	16	0	4	13	0	4	10	0	4	7	0	4	4	0	12	0	12	0	9	0	3	0
25	10	0	25	12	6	5	18	0	5	5	9	4	16	9	4	13	9	4	10	9	4	7	9	4	4	9	12	3	12	3	9	0	3	0
25	12	6	25	15	0	5	19	1	5	6	10	4	17	10	4	14	10	4	11	10	4	8	10	4	5	10	12	3	12	3	9	0	3	0
25	15	0	25	17	6	6	0	2	5	7	11	4	18	11	4	15	11	4	12	11	4	9	11	4	6	11	12	3	12	3	9	0	3	0
25	17	6	26	0	0	6	1	0	5	8	9	4	19	9	4	16	9	4	13	9	4	10	9	4	7	9	12	3	12	3	9	0	3	0
26	0	0	26	2	6	6	1	9	5	9	6	5	0	6	4	17	6	4	14	6	4	11	6	4	8	6	12	3	12	3	9	0	3	0
26	2	6	26	5	0	6	2	10	5	10	7	5	1	7	4	18	7	4	15	7	4	12	7	4	9	7	12	3	12	3	9	0	3	0
26	5	0	26	7	6	6	3	11	5	11	8	5	2	8	4	19	8	4	16	8	4	13	8	4	10	8	12	3	12	3	9	0	3	0
26	7	6	26	10	0	6	5	0	5	12	9	5	3	9	5	0	9	4	17	9	4	14	9	4	11	9	12	3	12	3	9	0	3	0
26	10	0	26	12	6	6	6	0	5	13	9	5	4	9	5	1	9	4	18	9	4	15	9	4	12	9	12	3	12	3	9	0	3	0
26	12	6	26	15	0	6	7	1	5	14	10	5	5	10	5	2	10	4	19	10	4	16	10	4	13	10	12	3	12	3	9	0	3	0
26	15	0	26	17	6	6	8	2	5	15	11	5	6	11	5	3	11	5	0	11	4	17	11	4	14	11	12	3	12	6	9	0	3	0
26	17	6	27	0	0	6	9	3	5	16	9	5	7	9	5	4	9	5	1	9	4	18	9	4	15	9	12	6	12	6	9	0	3	0
27	0	0	27	2	6	6	10	0	5	17	6	5	8	6	5	5	6	5	2	6	4	19	6	4	16	6	12	6	12	6	9	0	3	0
27	2	6	27	5	0	6	10	8	5	18	4	5	9	4	5	6	4	5	3	4	5	0	4	4	0	6	12	6	12	6	9	0	3	0
27	5	0	27	7	6	6	11	11	5	19	5	5	10	2	5	10	2	5	4	2	5	5	2	4	1	2	12	6	12	6	9	3	3	0
27	7	6	27	10	0	6	12	9	6	0	3	5	11	2	5	8	0	5	5	0	5	2	0	4	19	0	12	6	12	6	9	3	3	0
27	10	0	27	12	6	6	13	9	6	1	0	5	11	6	5	8	6	5	5	6	5	2	6	4	19	6	12	9	12	9	9	6	3	0
27	12	6	27	15	0	6	14	10	6	2	1	5	12	7	5	9	7	5	6	7	5	3	7	5	0	7	12	9	12	9	9	6	3	0
27	15	0	27	17	6	6	15	8	6	2	11	5	13	5	5	10	5	5	7	5	5	4	5	5	1	5	12	9	12	9	9	6	3	0
27	17	6	28	0	0	6	16	6	6	3	9	5	14	3	5	11	3	5	8	3	5	5	3	5	2	3	12	9	12	9	9	6	3	0
28	0	0	28	2	6	6	17	6	6	4	9	5	15	3	5	12	3	5	9	3	5	6	3	5	3	3	12	9	12	9	9	6	3	0
28	2	6	28	5	0	6	18	7	6	5	10	5	16	4	5	13	4	5	10	4	5	7	4	5	4	4	12	9	12	9	9	6	3	0
28	5	0	28	7	6	6	19	8	6	6	11	5	17	5	5	14	5	5	11	5	5	8	5	5	5	5	12	9	12	9	9	6	3	0
28	7	6	28	10	0	7	0	9	6	8	0	5	18	6	5	15	6	5	12	6	5	9	6	5	6	6	12	9	12	9	9	6	3		0
28	10	0	28	12	6	7	1	6	6	8	9	5	19	3	5	16	3	5	13	3	5	10	3	5	7	3	12	9	12	9	9	6	3		0

4810.—2

 

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa),' (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) or paragraph (b) of paragraph (bc) or (bb) of sub-pert ion (2.) of section 160.			In respect of a person who Is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	S.	d.	£	s	d.	£	s.	d.	£	s.	d.
28	12	6	28	15	0	7	2	7	6	9	10	6	0	4	5	17	4	5	14	4	5	11	4	5	8	4	12	9	12	9	9	6	3	0
28	15	0	28	17	6	7	3	8	6	10	11	6	1	5	5	18	5	5	15	5	5	12	5	5	9	5	12	9	12	9	9	6	3	0
28	17	6	29	0	0	7	4	9	6	12	0	6	2	6	5	19	6	5	16	6	5	13	6	5	10	6	12	9	12	9	9	6	3	0
29	0	0	29	2	6	7	5	9	6	13	0	6	3	6	6	0	6	5	17	6	5	14	6	5	11	6	12	9	12	9	9	6	3	0
29	2	6	29	5	0	7	6	10	6	14	1	6	4	7	6	1	7	5	18	7	5	15	7	5	12	7	12	9	12	9	9	6	3	0
29	5	0	29	7	6	7	7	11	6	15	2	6	5	8	6	2	8	5	19	8	5	16	8	5	13	8	12	9	12	9	9	6	3	0
29	7	6	29	10	0	7	9	0	6	16	3	6	6	9	6	3	9	6	0	9	5	17	9	5	14	9	12	9	12	9	9	6	3	0
29	10	0	29	12	6	7	10	0	6	17	3	6	7	9	6	4	9	6	1	9	5	18	9	5	15	9	12	9	12	9	9	6	3	0
29	12	6	29	15	0	7	11	1	6	18	1	6	8	7	6	5	7	6	2	7	5	19	7	5	16	7	13	0	13	0	9	6	3	0
29	15	0	29	17	6	7	12	2	6	19	2	6	9	5	6	6	5	6	3	5	6	0	5	5	17	5	13	0	13	0	9	9	3	0
29	17	6	30	0	0	7	13	3	7	0	3	6	10	6	6	7	6	6	4	6	6	1	6	5	18	6	13	0	13	0	9	9	3	0
30	0	0	30	2	6	7	14	3	7	1	3	6	11	6	6	8	6	6	5	6	6	2	6	5	19	6	13	0	13	0	9	9	3	0
30	2	6	30	5	0	7	15	4	7	2	4	6	12	7	6	9	7	6	6	7	6	3	7	6	0	7	13	0	13	0	9	9	3	0
30	5	0	30	7	6	7	16	5	7	3	5	6	13	8	6	10	8	6	7	8	6	4	8	6	1	8	13	0	13	0	9	9	3	0
30	7	6	30	10	0	7	17	6	7	4	6	6	14	6	6	11	6	6	8	6	6	5	6	6	2	6	13	0	13	0	10	0	3	0

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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.