Income Tax Regulations (Amendment) (Cth)

Case
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Statutory Rules

1977 No. 77

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936.*

I, THE ADMINISTRATOR of the Government of 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.

Dated this eighth day of June, 1977.

A. R. CUTLER

Administrator.

By His Excellency’s Command,

PHILLIP LYNCH

Treasurer.

Amendments of the Income Tax Regulations 

Commencement.

1. These Regulations shall come into operation on 1 July 1977.

Transitional.

2. Where, before the date of commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation a declaration or a health insurance levy exemption claim in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as amended by these Regulations, the provisions of that Subdivision (other than regulation 54dam) apply in relation to that declaration or health insurance levy exemption claim as if it had been so furnished on that date and had been made under and for the purposes of that Subdivision.

Interpretation.

3. Regulation 54a of the Income Tax Regulations is amended by omitting paragraph (a) of the definition of “ dependant rebate value ” in sub-regulation (1) and substituting the following paragraph:—

“ (a) in relation to a dependant of an employee, being a dependant of a kind included in class 1, 2, 5 or 6 in the table in sub-section 159j (2) of the Act—

(i) the revelant amount specified in column 3 of that table; or

* Notified in the Australian Government Gazette on 14 June 1977.

  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; 1945, Nos. 12, 35, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92; 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; 1966, No. 156; 1967, Nos. 112 and 126; 1968, No. 1; 1969, No. 68; 1970, Nos. 43, 126, 168 and 213; 1971, Nos. 120 and 148; 1972, Nos. 48, 50 and 137; 1973, No. 266; 1974, Nos. 193, 226 and 267; 1975, Nos. 88, 89, 99, 101 and 213; and 1976, Nos. 115, 188 and 212.

(ii) in relation to the year of income commencing on I July 1977 or a subsequent year of income, the amount that, by virtue of the application of sub-section 159Z (2) of the Act, has been substituted for that relevant amount in respect of that year of income; or ”.

Operation of declaration.

4. Regulation 54dag of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulation:—

“ (8) Where the Commissioner determines a date for the purposes of sub-regulation (6) in relation to all declarations under this Subdivision or in relation to all declarations included in a specified class of declarations under this Subdivision, as the case may be, subject to this Subdivision, an employer shall, during the period commencing on the date immediately following the date of the last payment of salary or wages before the 1 July referred to in that sub-regulation and ending on the date of the last payment of salary or wages before the date so determined, give effect to a declaration to which that determination relates as if the employee furnishing that declaration had specified in that declaration—

(a) as the total rebate value, the sum of—

(i) the dependant rebate values applicable for the year of income commencing on that 1 July in respect of the dependants whose names are included in that declaration; and

(ii) if he had specified in that declaration an amount in pursuance of sub-paragraph 54dad (3) (b) (ii)—an amount equal to the maximum rebate that may be allowable in an assessment in respect of income of that year of income under section 159k of the Act; and

(b) as the total zone rebate value, the sum of the zone dependant rebate values applicable for that year of income in respect of the zone dependants whose names are included in that declaration.”.

Third Schedule.

5. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted:—

THIRD SCHEDULE Regulations 54c, 54d and 54da

TABLE A—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (a) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE LESS THAN $58

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

$

$

$

$

$

$

$

$

$

$

1

0.35

13

4.55

25

8.75

37

12.95

49

17.15

2

0.70

14

4.90

26

9.10

38

13.30

50

17.50

3

1.05

15

5.25

27

9.45

39

13.65

51

17.85

4

1.40

16

5.60

28

9.80

40

14.00

52

18.20

5

1.75

17

5.95

29

10.15

41

14.35

53

18.55

6

2.10

18

6.30

30

10.50

42

14.70

54

18.90

7

2.45

19

6.65

31

10.85

43

15.05

55

19.25

8

2.80

20

7.00

32

11.20

44

15.40

56

19.60

9

3.15

21

7.35

33

11.55

45

15.75

57

19.95

10

3.50

22

7.70

34

11.90

46

16.10

11

3.85

23

8.05

35

12.25

47

16.45

12

4.20

24

8.40

36

12.60

48

16.80

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE

NOT LESS THAN $58 BUT ARE LESS THAN $751

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54DA (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54DA (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54DA (a) applies

Amount of deduction where total rebate value is—

Nil

(i)

$388

(ii)

$555

(iii)

Nil

(i)

$388

(ii)

$555

(iii)

Nil

(i)

$388

(ii)

$555

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

111

38.85

14.80

7.60

4.25

166

62.75

33.75

26.55

23.20

112

39.20

15.05

7.85

4.50

167

63.20

34.10

26.90

23.55

58

20.30

0.25

..

..

113

39.55

15.35

8.15

4.80

168

63.65

34.45

27.25

23.90

59

20.65

0.55

..

..

114

39.90

15.60

8.40

5.05

169

64.10

34.80

27.60

24.25

60

21.00

0.80

..

..

115

40.25

15.90

8.70

5.35

170

64.55

35.15

27.95

24.60

61

21.35

1.10

..

..

116

40.60

16.15

8.95

5.60

171

65.00

35.55

28.35

25.00

62

21.70

1.35

..

..

117

40.95

16.45

9.25

5.90

172

65.45

35.90

28.70

25.35

63

22.05

1.65

..

..

118

41.30

16.70

9.50

6.15

173

65.90

36.25

29.05

25.70

64

22.40

1.90

..

..

119

41.65

17.05

9.85

6.50

174

66.35

36.60

29.40

26.05

65

22.75

2.20

..

..

120

42.05

17.40

10.20

6.85

175

66.80

36.95

29.75

26.40

66

23.10

2.45

..

..

121

42.50

17.80

10.60

7.25

176

67.25

37.30

30.10

26.75

67

23.45

2.75

..

..

122

42.95

18.15

10.95

7.60

177

67.70

37.65

30.45

27.10

68

23.80

3.00

..

..

123

43.40

18.50

11.30

7.95

178

68.15

38.00

30.80

27.45

69

24.15

3.30

..

..

124

43.85

18.85

11.65

8.30

179

68.60

38.35

31.15

27.80

70

24.50

3.55

..

..

125

44.30

19.20

12.00

8.65

180

69.05

38.70

31.50

28.15

71

24.85

3.85

..

..

126

44.75

19.55

12.35

9.00

181

69.50

39.10

31.90

28.55

72

25.20

4.10

..

..

127

45.20

19.90

12.70

9.35

182

69.95

39.45

32.25

28.90

73

25.55

4.35

..

..

128

45.65

20.25

13.05

9.70

183

70.40

39.80

32.60

29.25

74

25.90

4.65

..

..

129

46.10

20.60

13.40

10.05

184

70.85

40.15

32.95

29.60

75

26.25

4.90

..

..

130

46.55

20.95

13.75

10.40

185

71.30

40.50

33.30

29.95

 

76

26.60

5.20

..

..

131

47.00

21.35

14.15

10.80

186

71.75

40.85

33.65

30.30

77

26.95

5.45

..

..

132

47.45

21.70

14.50

11.15

187

72.20

41.20

34.00

30.65

78

27.30

5.75

..

..

133

47.90

22.05

14.85

11.50

188

72.65

41.55

34.35

31.00

79

27.65

6.00

..

..

134

48.35

22.40

15.20

11.85

189

73.10

41.90

34.70

31.35

80

28.00

6.30

..

..

135

48.80

22.75

15.55

12.20

190

73.55

42.25

35.05

31.70

81

28.35

6.55

..

..

136

49.25

23.10

15.90

12.55

191

74.00

42.65

35.45

32.10

82

28.70

6.85

..

..

137

49.70

23.45

16.25

12.90

192

74.45

43.00

35.80

32.45

83

29.05

7.10

..

..

138

50.15

23.80

16.60

13.25

193

74.90

43.35

36.15

32.80

84

29.40

7.40

0.20

..

139

50.60

24.15

16.95

13.60

194

75.35

43.70

36.50

33.15

85

29.75

7.65

0.45

..

140

51.05

24.50

17.30

13.95

195

75.80

44.05

36.85

33.50

86

30.10

7.95

0.75

..

141

51.50

24.90

17.70

14.35

196

76.25

44.40

37.20

33.85

87

30.45

8.20

1.00

..

142

51.95

25.25

18.05

14.70

197

76.70

44.75

37.55

34.20

88

30.80

8.50

1.30

..

143

52.40

25.60

18.40

15.05

198

77.15

45.10

37.90

34.55

89

31.15

8.75

1.55

..

144

52.85

25.95

18.75

15.40

199

77.60

45.45

38.25

34.90

90

31.50

9.05

1.85

..

145

53.30

26.30

19.10

15.75

200

78.05

45.80

38.60

35.25

91

31.85

9.30

2.10

..

146

53.75

26.65

19.45

16.10

201

78.50

46.20

39.00

35.65

92

32.20

9.60

2.40

..

147

54.20

27.00

19.80

16.45

202

78.95

46.55

39.35

36.00

93

32.55

9.85

2.65

..

148

54.65

27.35

20.15

16.80

203

79.40

46.90

39.70

36.35

94

32.90

10.15

2.95

..

149

55.10

27.70

20.50

17.15

204

79.85

47.25

40.05

36.70

95

33.25

10.40

3.20

..

150

55.55

28.05

20.85

17.50

205

80.30

47.60

40.40

37.05

96

33.60

10.70

3.50

0.15

151

56.00

28.45

21.25

17.90

206

80.75

47.95

40.75

37.40

97

33.95

10.95

3.75

0.40

152

56.45

28.80

21.60

18.25

207

81.20

48.30

41.10

37.75

98

34.30

11.20

4.00

0.65

153

56.90

29.15

21.95

18.60

208

81.65

48.65

41.45

38.10

99

34.65

11.50

4.30

0.95

154

57.35

29.50

22.30

18.95

209

82.10

49.00

41.80

38.45

100

35.00

11.75

4.55

1.20

155

57.80

29.85

22.65

19.30

210

82.55

49.35

42.15

38.80

101

35.35

12.05

4.85

1.50

156

58.25

30.20

23.00

19.65

211

83.00

49.75

42.55

39.20

102

35.70

12.30

5.10

1.75

157

58.70

30.55

23.35

20.00

212

83.45

50.10

42.90

39.55

103

36.05

12.60

5.40

2.05

158

59.15

30.90

23.70

20.35

213

83.90

50.45

43.25

39.90

104

36.40

12.85

5.65

2.30

159

59.60

31.25

24.05

20.70

214

84.35

50.80

43.60

40.25

105

36.75

13.15

5.95

2.60

160

60.05

31.60

24.40

21.05

215

84.80

51.15

43.95

40.60

106

37.10

13.40

6.20

2.85

161

60.50

32.00

24.80

21.45

216

85.25

51.50

44.30

40.95

107

37.45

13.70

6.50

3.15

162

60.95

32.35

25.15

21.80

217

85.70

51.85

44.65

41.30

108

37.80

13.95

6.75

3.40

163

61.40

32.70

25.50

22.15

218

86.15

52.20

45.00

41.65

109

38.15

14.25

7.05

3.70

164

61.85

33.05

25.85

22.50

219

86.60

52.55

45.35

42.00

110

38.50

14.50

7.30

3.95

165

62.30

33.40

26.20

22.85

220

87.05

52.90

45.70

42.35

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE

NOT LESS THAN $58 BUT ARE LESS THAN $751

            

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Nil

$388

$555

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

221

87.50

53.30

46.10

42.75

281

118.60

79.05

71.85

68.50

341

151.60

106.40

99.20

95.85

222

87.95

53.65

46.45

43.10

282

119.15

79.50

72.30

68.95

342

152.15

106.85

99.65

96.30

223

88.40

54.00

46.80

43.45

283

119.70

79.95

72.75

69.40

343

152.70

107.35

100.15

96.80

224

88.85

54.35

47.15

43.80

284

120.25

80.45

73.25

69.90

344

153.25

107.80

100.60

97.25

225

89.30

54.70

47.50

44.15

285

120.80

80.90

73.70

70.35

345

153.80

108.25

101.05

97.70

226

89.75

55.05

47.85

44.50

286

121.35

81.35

74.15

70.80

346

154.35

108.70

101.50

98.15

227

90.20

55.40

48.20

44.85

287

121.90

81.80

74.60

71.25

347

154.90

109.15

101.95

98.60

228

90.65

55.75

48.55

45.20

288

122.45

82.25

75.05

71.70

348

155.45

109.60

102.40

99.05

229

91.10

56.10

48.90

45.55

289

123.00

82.70

75.50

72.15

349

156.00

110.05

102.85

99.50

230

91.55

56.45

49.25

45.90

290

123.55

83.15

75.95

72.60

350

156.55

110.50

103.30

99.95

231

92.00

56.85

49.65

46.30

291

124.10

83.60

76.40

73.05

351

157.10

111.00

103.80

100.45

232

92.45

57.20

50.00

46.65

292

124.65

84.05

76.85

73.50

352

157.65

111.45

104.25

100.90

233

92.90

57.55

50.35

47.00

293

125.20

84.55

77.35

74.00

353

158.20

111.90

104.70

101.35

234

93.35

57.90

50.70

47.35

294

125.75

85.00

77.80

74.45

354

158.75

112.35

105.15

101.80

235

93.80

58.25

51.05

47.70

295

126.30

85.45

78.25

74.90

355

159.30

112.80

105.60

102.25

236

94.25

58.60

51.40

48.05

296

126.85

85.90

78.70

75.35

356

159.85

113.30

106.10

102.75

237

94.70

59.00

51.80

48.45

297

127.40

86.35

79.15

75.80

357

160.40

113.85

106.65

103.30

238

95.15

59.45

52.25

48.90

298

127.95

86.80

79.60

76.25

358

160.95

114.40

107.20

103.85

239

95.60

59.90

52.70

49.35

299

128.50

87.25

80.05

76.70

359

161.50

114.95

107.75

104.40

240

96.05

60.35

53.15

49.80

300

129.05

87.70

80.50

77.15

360

162.05

115.50

108.30

104.95

241

96.60

60.80

53.60

50.25

301

129.60

88.20

81.00

77.65

361

162.60

116.05

108.85

105.50

242

97.15

61.25

54.05

50.70

302

130.15

88.65

81.45

78.10

362

163.20

116.60

109.40

106.05

243

97.70

61.75

54.55

51.20

303

130.70

89.10

81.90

78.55

363

163.80

117.15

109.95

106.60

244

98.25

62.20

55.00

51.65

304

131.25

89.55

82.35

79.00

364

164.40

117.70

110.50

107.15

245

98.80

62.65

55.45

52.10

305

131.80

90.00

82.80

79.45

365

165.00

118.25

111.05

107.70

 

246

99.35

63.10

55.90

52.55

306

132.35

90.45

83.25

79.90

366

165.60

118.80

111.60

108.25

247

99.90

63.55

56.35

53.00

307

132.90

90.90

83.70

80.35

367

166.20

119.35

112.15

108.80

248

100.45

64.00

56.80

53.45

308

133.45

91.35

84.15

80.80

368

166.80

119.90

112.70

109.35

249

101.00

64.45

57.25

53.90

309

134.00

91.85

84.65

81.30

369

167.40

120.45

113.25

109.90

250

101.55

64.90

57.70

54.35

310

134.55

92.30

85.10

81.75

370

168.00

121.00

113.80

110.45

251

102.10

65.40

58.20

54.85

311

135.10

92.75

85.55

82.20

371

168.60

121.55

114.35

111.00

252

102.65

65.85

58.65

55.30

312

135.65

93.20

86.00

82.65

372

169.20

122.10

114.90

111.55

253

103.20

66.30

59.10

55.75

313

136.20

93.65

86.45

83.10

373

169.80

122.65

115.45

112.10

254

103.75

66.75

59.55

56.20

314

136.75

94.10

86.90

83.55

374

170.40

123.20

116.00

112.65

255

104.30

67.20

60.00

56.65

315

137.30

94.55

87.35

84.00

375

171.00

123.75

116.55

113.20

256

104.85

67.65

60.45

57.10

316

137.85

95.00

87.80

84.45

376

171.60

124.30

117.10

113.75

257

105.40

68.10

60.90

57.55

317

138.40

95.45

88.25

84.90

377

172.20

124.85

117.65

114.30

258

105.95

68.55

61.35

58.00

318

138.95

95.95

88.75

85.40

378

172.80

125.40

118.20

114.85

259

106.50

69.05

61.85

58.50

319

139.50

96.40

89.20

85.85

379

173.40

125.95

118.75

115.40

260

107.05

69.50

62.30

58.95

320

140.05

96.85

89.65

86.30

380

174.00

126.50

119.30

115.95

261

107.60

69.95

62.75

59.40

321

140.60

97.30

90.10

86.75

381

174.60

127.05

119.85

116.50

262

108.15

70.40

63.20

59.85

322

141.15

97.75

90.55

87.20

382

175.20

127.60

120.40

117.05

263

108.70

70.85

63.65

60.30

323

141.70

98.20

91.00

87.65

383

175.80

128.15

120.95

117.60

264

109.25

71.30

64.10

6075

324

142.25

98.65

91.45

88.10

384

176.40

128.70

121.50

118.15

265

109.80

71.75

64.55

61.20

325

142.80

99.10

91.90

88.55

385

177.00

129.25

122.05

118.70

266

110.35

72.20

65.00

61.65

326

143.35

99.60

92.40

89.05

386

177.60

129.80

122.60

119.25

267

110.90

72.65

65.45

62.10

327

143.90

100.05

92.85

89.50

387

178.20

130.35

123.15

119.80

268

111.45

73.15

65.95

62.60

328

144.45

100.50

93.30

89.95

388

178.80

130.90

123.70

120.35

269

112.00

73.60

66.40

63.05

329

145.00

100.95

93.75

90.40

389

179.40

131.45

124.25

120.90

270

112.55

74.05

66.85

63.50

330

145.55

101.40

94.20

90.85

390

180.00

132.00

124.80

121.45

271

113.10

74.50

67.30

63.95

331

146.10

101.85

94.65

91.30

391

180.60

132.55

125.35

122.00

272

113.65

74.95

67.75

64.40

332

146.65

102.30

95.10

91.75

392

181.20

133.10

125.90

122.55

273

114.20

75.40

68.20

64.85

333

147.20

102.75

95.55

92.20

393

181.80

133.65

126.45

123.10

274

114.75

75.85

68.65

65.30

334

147.75

103.25

96.05

92.70

394

182.40

134.20

127.00

123.65

275

115.30

76.30

69.10

65.75

335

148.30

103.70

96.50

93.15

395

183.00

134.75

127.55

124.20

276

115.85

76.80

69.60

66.25

336

148.85

104.15

96.95

93.60

396

183.60

135.30

128.10

124.75

277

116.40

77.25

70.05

66.70

337

149.40

104.60

97.40

94.05

397

184.20

135.85

128.65

125.30

278

116.95

77.70

70.50

67.15

338

149.95

105.05

97.85

94.50

398

184.80

136.40

129.20

125.85

279

117.50

78.15

70.95

67.60

339

150.50

105.50

98.30

94.95

399

185.40

136.95

129.75

126.40

280

118.05

78.60

71.40

68.05

340

151.05

105.95

98.75

95.40

400

186.00

137.50

130.30

126.95

Third schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $58 BUT ARE LESS THAN $751

           

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 34da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Nil

$386

$555

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

401

186.60

138.05

130.85

127.50

461

222.60

171.05

163.85

160.50

521

260.60

206.30

199.10

195.75

402

187.20

138.60

131.40

128.05

462

223.20

171.60

164.40

161.05

522

261.25

206.90

199.70

195.35

403

187.80

139.15

131.95

128.60

463

223.80

172.15

164.95

161.60

523

261.90

207.50

200.30

196.95

404

188.40

139.70

132.50

129.15

464

224.40

172.70

165.50

162.15

524

262.55

208.10

200.90

197.55

405

189.00

140.25

133.05

129.70

465

225.00

173.25

166.05

162.70

525

263.20

208.70

201.50

198.15

406

189.60

140.80

133.60

130.25

466

225.60

173.80

166.60

163.25

526

263.85

209.30

202.10

198.75

407

190.20

141.35

134.15

130.80

467

226.20

174.35

167.15

163.80

527

264.50

209.90

202.70

199.35

408

190.80

141.90

134.70

131.35

468

226.80

174.90

167.70

164.35

528

265.15

210.50

203.30

199.95

409

191.40

142.45

135.25

131.90

469

227.40

175.45

168.25

164.90

529

265.80

211.10

203.90

200.55

410

192.00

143.00

135.80

132.45

470

228.00

176.00

168.80

165.45

530

266.45

211.70

204.50

201.15

411

192.60

143.55

136.35

133.00

471

228.60

176.55

169.35

166.00

531

267.10

212.30

205.10

201.75

412

193.20

144.10

136.90

133.55

472

229.20

177.10

169.90

166.55

532

267.75

212.90

205.70

202.35

413

193.80

144.65

137.45

134.10

473

229.80

177.65

170.45

167.10

533

268.40

213.50

206.30

202.95

414

194.40

145.20

138.00

134.65

474

230.40

178.20

171.00

167.65

534

269.05

214.10

206.90

203.55

415

195.00

145.75

138.55

135.20

475

231.00

178.75

171.55

168.20

535

269.70

214.70

207.50

204.15

416

195.60

146.30

139.10

135.75

476

231.60

179.30

172.10

168.75

536

270.35

215.30

203.10

204.75

417

196.20

146.85

139.65

136.30

477

232.20

179.90

172.70

169.35

537

271.00

215.90

208.70

205.35

418

196.80

147.40

140.20

136.85

478

232.80

180.50

173.30

169.95

538

271.65

216.50

209.30

205.95

419

197.40

147.95

140.75

137.40

479

233.40

181.10

173.90

170.55

539

272.30

217.10

209.90

206.55

420

198.00

148.50

141.30

137.95

480

234.00

181.70

174.50

171.15

540

272.95

217.70

210.50

207.15

421

198.60

149.05

141.85

138.50

481

234.60

182.30

175.10

171.75

541

273.60

218.30

211.10

207.75

422

199.20

149.60

142.40

13905

482

235.25

182.90

175.70

172.35

542

274.25

218.90

211.70

208.35

423

199.80

150.15

142.95

139.60

483

235.90

183.50

176.30

172.95

543

274.90

219.50

212.30

208.95

424

200.40

150.70

143.50

140.15

484

236.55

184.10

176.90

173.55

544

275.55

220.10

212.90

209.55

425

201.00

151.25

144.05

140.70

485

237.20

184.70

177.50

174.15

545

276.20

220.70

213.50

210.15

 

426

201.60

151.80

144.60

141.25

486

237.85

185.30

178.10

174.75

546

276.85

221.30

214.10

210.75

427

202.20

152.35

145.15

141.80

487

238.50

185.90

178.70

175.35

547

277.50

221.90

214.70

211.35

428

202.80

152.90

145.70

142.35

488

239.15

186.50

179.30

175.95

548

278.15

222.50

215.30

211.95

429

203.40

153.45

146.25

142.90

489

239.80

187.10

179.90

176.55

549

278.80

223.10

215.90

212.55

430

204.00

154.00

146.80

143.45

490

240.45

187.70

180.50

177.15

550

279.45

223.70

216.50

213.15

431

204.60

154.55

147.35

144.00

491

241.10

188.30

181.10

177.75

551

280.10

224.30

217.10

213.75

432

205.20

155.10

147.90

144.55

492

241.75

188.90

181.70

178.35

552

280.75

224.90

217.70

214.35

433

205.80

155.65

148.45

145.10

493

242.40

189.50

182.30

178.95

553

281.40

225.50

218.30

214.95

434

206.40

156.20

149.00

145.65

494

243.05

190.10

182.90

179.55

554

282.05

226.10

218.90

215.55

435

207.00

156.75

149.55

146.20

495

243.70

190.70

183.50

180.15

555

282.70

226.70

219.50

216.15

436

207.60

157.30

150.10

146.75

496

244.35

191.30

184.10

180.75

556

283.35

227.30

220.10

216.75

437

208.20

157.85

150.65

147.30

497

245.00

191.90

184.70

181.35

557

284.00

227.90

220.70

217.35

438

208.80

158.40

151.20

147.85

498

245.65

192.50

185.30

181.95

558

284.65

228.50

221.30

217.95

439

209.40

158.95

151.75

148.40

499

246.30

193.10

185.90

182.55

559

285.30

229.10

221.90

218.55

440

210.00

159.50

152.30

148.95

500

246.95

193.70

186.50

183.15

560

285.95

229.70

222.50

219.15

441

210.60

160.05

152.85

149.50

501

247.60

194.30

187.10

183.75

561

286.60

230.30

223.10

219.75

442

211.20

160.60

153.40

150.05

502

248.25

194.90

187.70

184.35

562

287.25

230.90

223.70

220.35

443

211.80

161.15

153.95

150.60

503

248.90

195.50

188.30

184.95

563

287.90

231.50

224.30

220.95

444

212.40

161.70

154.50

151.15

504

249.55

196.10

188.90

185.55

564

288.55

232.10

224.90

221.55

445

213.00

162.25

155.05

151.70

505

250.20

196.70

189.50

186.15

565

289.20

232.70

225.50

222.15

446

213.60

162.80

155.60

152.25

506

250.85

197.30

190.10

186.75

566

289.85

233.30

226.10

222.75

447

214.20

163.35

156.15

152.80

507

251.50

197.90

190.70

187.35

567

290.50

233.90

226.70

223.35

448

214.80

163.90

156.70

153.35

508

252.15

198.50

191.30

187.95

568

291.15

234.50

227.30

223.95

449

215.40

164.45

157.25

153.90

509

252.80

199.10

191.90

188.55

569

291.80

235.10

227.90

224.55

450

216.00

165.00

157.80

154.45

510

253.45

199.70

192.50

189.15

570

292.45

235.70

228.50

225.15

451

216.60

165.55

158.35

155.00

511

254.10

200.30

193.10

189.75

571

293.10

236.30

229.10

225.75

452

217.20

166.10

158.90

155.55

512

254.75

200.90

193.70

190.35

572

293.75

236.90

229.70

226.35

453

217.80

166.65

159.45

156.10

513

255.40

201.50

194.30

190.95

573

294.40

237.50

230.30

226.95

454

218.40

167.20

160.00

156.65

514

256.05

202.10

194.90

191.55

574

295.05

238.10

230.90

227.55

455

219.00

167.75

160.55

157.20

515

256.70

202.70

195.50

192.15

575

295.70

238.70

231.50

228.15

456

219.60

168.30

161.10

157.75

516

257.35

203.30

196.10

192.75

576

296.35

239.30

232.10

228.75

457

220.20

168.85

161.65

158.30

517

258.00

203.90

196.70

193.35

577

297.00

239.90

232.70

229.35

458

220.80

169.40

162.20

158.85

518

258.65

204.50

197.30

193.95

578

297.65

240.50

233.30

229.95

459

221.40

169.95

162.75

159.40

519

259.30

205.10

197.90

194.55

579

298.30

241.10

233.90

230.55

460

222.00

170.50

163.30

159.95

520

259.95

205.70

198.50

195.15

580

298.95

241.70

234.50

231.15

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE

NOT LESS THAN $58 BUT ARE LESS THAN $751

            

Column 1

Column 2

Column 3

Column 1

Column 2

Column 3

Column I

Column 2

Column 3

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where paragraph 54da (a) applies

Amount of deduction where total rebate value is—

Nil

$388

$555

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

581

299.60

242.30

235.10

231.75

641

338.60

280.50

273.30

269.95

701

377.60

319.50

312.30

308.95

582

300.25

242.90

235.70

232.35

642

339.25

281.15

273.95

270.60

702

378.25

320.15

312.95

309.60

583

300.90

243.50

236.30

232.95

643

339.90

281.80

274.60

271.25

703

378.90

320.80

313.60

310.25

584

301.55

244.10

236.90

233.55

644

340.55

282.45

275.25

271.90

704

379.55

321.45

314.25

310.90

585

302.20

244.70

237.50

234.15

645

341.20

283.10

275.90

272.55

705

380.20

322.10

314.90

311.55

586

302.85

245.30

238.10

234.75

646

341.85

283.75

276.55

273.20

706

380.85

322.75

315.55

312.20

587

303.50

245.90

238.70

235.35

647

342.50

284.40

277.20

273.85

707

381.50

323.40

316.20

312.85

588

304.15

246.50

239.30

235.95

648

343.15

285.05

277.85

274.50

708

382.15

324.05

316.85

313.50

589

304.80

247.10

239.90

236.55

649

343.80

285.70

278.50

275.15

709

382.80

324.70

317.50

314.15

590

305.45

247.70

240.50

237.15

650

344.45

286.35

279.15

275.80

710

383.45

325.35

318.15

314.80

591

306.10

248.30

241.10

237.75

651

345.10

287.00

279.80

276.45

711

384.10

326.00

318.80

315.45

592

306.75

248.90

241.70

238.35

652

345.75

287.65

280.45

277.10

712

384.75

326.65

319.45

316.10

593

307.40

249.50

242.30

238.95

653

346.40

288.30

281.10

277.75

713

385.40

327.30

320.10

316.75

594

308.05

250.10

242.90

239.55

654

347.05

288.95

281.75

278.40

714

386.05

327.95

320.75

317.40

595

308.70

250.70

243.50

240.15

655

347.70

289.60

282.40

279.05

715

386.70

328.60

321.40

318.05

596

309.35

251.30

244.10

240.75

656

348.35

290.25

283.05

279.70

716

387.35

329.25

322.05

318.70

597

310.00

251.90

244.70

241.35

657

349.00

290.90

283.70

280.35

717

388.00

329.90

322.70

319.35

598

310.65

252.55

245.35

242.00

658

349.65

291.55

284.35

281.00

718

388.65

330.55

323.35

320.00

599

311.30

253.20

246.00

242.65

659

350.30

292.20

285.00

281.65

719

389.30

331.20

324.00

320.65

600

311.95

253.85

246.65

243.30

660

350.95

292.85

285.65

282.30

720

389.95

331.85

324.65

321.30

601

312.60

254.50

247.30

243.95

661

351.60

293.50

286.30

282.95

721

390.60

332.50

325.30

321.95

602

313.25

255.15

247.95

244.60

662

352.25

294.15

286.95

283.60

722

391.25

333.15

325.95

322.60

603

313.90

255.80

248.60

245.25

663

352.90

294.80

287.60

284.25

723

391.90

333.80

326.60

323.25

604

314.55

256.45

249.25

245.90

664

353.55

295.45

288.25

284.90

724

392.55

334.45

327.25

321.90

605

315.20

257.10

249.90

246.55

665

354.20

296.10

288.90

285.55

725

393.20

335.10

327.90

324.55

 

606

315.85

257.75

250.55

247.20

666

354.85

296.75

289.55

286.20

726

393.85

335.75

328.55

325.20

607

316.50

258.40

251.20

247.85

667

355.50

297.40

290.20

286.85

727

394.50

336.40

329.20

325.85

608

317.15

259.05

251.85

248.50

668

356.15

298.05

290.85

287.50

728

395.15

337.05

329.85

326.50

609

317.80

259.70

252.50

249.15

669

356.80

298.70

291.50

288.15

729

395.80

337.70

330.50

327.15

610

318.45

260.35

253.15

249.80

670

357.45

299.35

292.15

288.80

730

396.45

338.35

331.15

327.80

611

319.10

261.00

253.80

250.45

671

358.10

300.00

292.80

289.45

731

397.10

339.00

331.80

328.45

612

319.75

261.65

254.45

251.10

672

358.75

300.65

293.45

290.10

732

397.75

339.65

332.45

329.10

613

320.40

262.30

255.10

251.75

673

359.40

301.30

294.10

290.75

733

398.40

340.30

333.10

329.75

614

321.05

262.95

255.75

252.40

674

360.05

301.95

294.75

291.40

734

399.05

340.95

333.75

330.40

615

321.70

263.60

256.40

253.05

675

360.70

302.60

295.40

292.05

735

399.70

341.60

334.40

331.05

616

322.35

264.25

257.05

253.70

676

361.35

303.25

296.05

292.70

736

400.35

342.25

335.05

331.70

617

323.00

264.90

257.70

254.35

677

362.00

303.90

296.70

293.35

737

401.00

342.90

335.70

332.35

618

323.65

265.55

258.35

255.00

678

362.65

304.55

297.35

294.00

738

401.65

343.55

336.35

333.00

619

324.30

266.20

259.00

255.65

679

363.30

305.20

298.00

294.65

739

402.30

344.20

337.00

333.65

620

324.95

266.85

259.65

256.30

680

363.95

305.85

298.65

295.30

740

402.95

344.85

337.65

334.30

621

325.60

267.50

260.30

256.95

681

364.60

306.50

299.30

295.95

741

403.60

345.50

338.30

334.95

622

326.25

268.15

260.95

257.60

682

365.25

307.15

299.95

296.60

742

404.25

346.15

338.95

335.60

623

326.90

268.80

261.60

258.25

683

365.90

307.80

300.60

297.25

743

404.90

346.80

339.60

336.25

624

327.55

269.45

262.25

258.90

684

366.55

308.45

301.25

297.90

744

405.55

347.45

340.25

336.90

625

328.20

270.10

262.90

259.55

685

367.20

309.10

301.90

298.55

745

406.20

348.10

340.90

337.55

626

328.85

270.75

263.55

260.20

686

367.85

309.75

302.55

299.20

746

406.85

348.75

341.55

338.20

627

329.50

271.40

264.20

260.85

687

368.50

310.40

303.20

299.85

747

407.50

349.40

342.20

338.85

628

330.15

272.05

264.85

261.50

688

369.15

311.05

303.85

300.50

748

408.15

350.05

342.85

339.50

629

330.80

272.70

265.50

262.15

689

369.80

311.70

304.50

301.15

749

408.80

350.70

343.50

340.15

630

331.45

273.35

266.15

262.80

690

370.45

312.35

305.15

301.80

750

409.45

351.35

344.15

340.80

631

332.10

274.00

266.80

263.45

691

371.10

313.00

305.80

302.45

632

332.75

274.65

267.45

264.10

692

371.75

313.65

306.45

303.10

633

333.40

275.30

268.10

264.75

693

372.40

314.30

307.10

303.75

634

334.05

275.95

268.75

265.40

694

373.05

314.95

307.75

304.40

635

334.70

276.60

269.40

266.05

695

373.70

315.60

308.40

305.05

636

335.35

277.25

270.05

266.70

696

374.35

316.25

309.05

305.70

637

336.00

277.90

270.70

267.35

697

375.00

316.90

309.70

306.35

638

336.65

278.55

271.35

268.00

698

375.65

317.55

310.35

307.00

639

337.30

279.20

272.00

268.65

699

376.30

318.20

311.00

307.65

640

337.95

279.85

272.65

269.30

700

376.95

318.85

311.65

308.30

Third Schedule—continued

TABLE C—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (b) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE LESS THAN $53 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction

$

$

$

$

$

$

$

$

$

$

1

0.40

12

4.50

23

8.65

34

12.75

45

16.90

2

0.75

13

4.90

24

9.00

35

13.15

46

17.25

3

1.15

14

5.25

25

9.40

36

13.50

47

17.65

4

1.50

15

5.65

26

9.75

37

13.90

48

18.00

5

1.90

16

6.00

27

10.15

38

14.25

49

18.40

6

2.25

17

6.40

28

10.50

39

14.65

50

18.75

7

2.65

18

6.75

29

10.90

40

15.00

51

19.15

8

3.00

19

7.15

30

11.25

41

15.40

52

19.50

9

3.40

20

7.50

31

11.65

42

15.75

10

3.75

21

7.90

32

12.00

43

16.15

11

4.15

22

8.25

33

12.40

44

16.50

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

        

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

71

26.65

5.65

..

..

5.65

72

27.00

5.90

..

..

5.90

53

19.90

0.25

..

..

0.25

73

27.40

6.20

..

..

6.20

54

20.25

0.55

..

..

0.55

74

27.75

6.50

..

..

6.50

55

20.65

0.85

..

..

0.85

75

28.15

6.80

..

..

6.80

56

21.00

1.15

..

..

1.15

76

28.50

7.10

..

..

7.10

57

21.40

1.45

..

..

1.45

77

28.90

7.40

0.20

..

7.40

58

21.75

1.75

..

..

1.75

78

29.25

7.70

0.50

..

7.70

59

22.15

2.05

..

..

2.05

79

29.65

8.00

0.80

..

8.00

60

22.50

2.35

..

..

2.35

80

30.00

8.30

1.10

..

8.30

61

22.90

2.65

..

..

2.65

81

30.40

8.60

1.40

..

8.60

62

23.25

2.95

..

..

2.95

82

30.75

8.90

1.70

..

8.90

63

23.65

3.25

..

..

3.25

83

31.15

9.20

2.00

..

9.20

64

24.00

3.55

..

..

3.55

84

31.50

9.50

2.30

..

9.50

65

24.40

3.85

..

..

3.85

85

31.90

9.80

2.60

..

9.80

66

24.75

4.15

..

..

4.15

86

32.25

10.10

2.90

..

10.10

67

25.15

4.45

..

..

4.45

87

32.65

10.40

3.20

..

10.40

68

25.50

4.75

..

..

4.75

88

33.00

10.70

3.50

0.15

10.70

69

25.90

5.05

..

..

5.05

89

33.40

11.00

3.80

0.45

11.00

70

26.25

5.35

..

..

5.35

90

33.75

11.30

4.10

0.75

11.30

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column I

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

91

34.15

11.60

4.40

1.05

11.60

151

58.90

31.35

25.05

21.70

32.25

92

34.50

11.90

4.70

1.35

11.90

152

59.35

31.70

25.40

22.05

32.60

93

34.90

12.20

5.00

1.65

12.20

153

59.80

32.05

25.80

22.45

33.00

94

35.25

12.50

5.30

1.95

12.50

154

60.25

32.40

26.15

22.80

33.35

95

35.65

12.80

5.60

2.25

12.80

155

60.70

32.75

26.55

23.20

33.75

96

36.00

13.10

5.90

2.55

13.10

156

61.15

33.10

26.95

23.60

34.15

97

36.40

13.40

6.20

2.85

13.40

157

61.60

33.45

27.30

23.95

34.50

98

36.75

13.70

6.50

3.15

13.70

158

62.05

33.80

27.70

24.35

34.90

99

37.15

14.00

6.80

3.45

14.00

159

62.50

34.15

28.05

24.70

35.25

100

37.50

14.30

7.10

3.75

14.30

160

62.95

34.50

28.45

25.10

35.65

101

37.90

14.60

7.40

4.05

14.60

161

63.40

34.90

28.85

25.50

36.05

102

38.25

14.90

7.70

4.35

14.90

162

63.85

35.25

29.20

25.85

36.40

103

38.65

15.20

8.00

4.65

15.20

163

64.30

35.60

29.60

26.25

36.80

104

39.00

15.50

8.30

4.95

15.50

164

64.75

35.95

29.95

26.60

37.15

105

39.40

15.80

8.60

5.25

15.80

165

65.20

36.30

30.35

27.00

37.55

106

39.75

16.10

8.90

5.55

16.10

166

65.65

36.65

30.75

27.40

37.95

107

40.15

16.40

9.20

5.85

16.40

167

66.10

37.00

31.10

27.75

38.30

108

40.50

16.70

9.50

6.15

16.70

168

66.55

37.35

31.50

28.15

38.70

109

40.90

17.00

9.80

6.45

17.00

169

67.00

37.70

31.85

28.50

39.05

110

41.25

17.30

10.10

6.75

17.30

170

67.45

38.05

32.25

28.90

39.45

111

41.65

17.60

10.40

7.05

17.60

171

67.90

38.45

32.65

29.30

39.85

112

42.00

17.90

10.70

7.35

17.90

172

68.35

38.80

33.00

29.65

40.20

113

42.40

18.20

11.00

7.65

18.20

173

68.80

39.15

33.40

30.05

40.60

114

42.75

18.50

11.30

7.95

18.50

174

69.25

39.50

33.75

30.40

40.95

115

43.15

18.80

11.60

8.25

18.80

175

69.70

39.85

34.15

30.80

41.35

 

116

43.50

19.05

11.90

8.55

19.10

176

70.15

40.20

34.55

31.20

41.75

117

43.85

19.35

12.20

8.85

19.40

177

70.60

40.55

34.90

31.55

42.10

118

44.20

19.60

12.50

9.15

19.70

178

71.05

40.90

35.30

31.95

42.50

119

44.55

19.95

12.85

9.50

20.05

179

71.50

41.25

35.65

32.30

42.85

120

44.95

20.30

13.25

9.90

20.45

180

71.95

41.60

36.05

32.70

43.25

121

45.40

20.70

13.65

10.30

20.85

181

72.40

42.00

36.45

33.10

43.65

122

45.85

21.05

14.00

10.65

21.20

182

72.85

42.35

36.80

33.45

44.00

123

46.30

21.40

14.40

11.05

21.60

183

73.30

42.70

37.20

33.85

44.40

124

46.75

21.75

14.75

11.40

21.95

184

73.75

43.05

37.55

34.20

44.75

125

47.20

22.10

15.15

11.80

22.35

185

74.20

43.40

37.95

34.60

45.15

126

47.65

22.45

15.55

12.20

22.75

186

74.65

43.75

38.35

35.00

45.55

127

48.10

22.80

15.90

12.55

23.10

187

75.10

44.10

38.70

35.35

45.90

128

48.55

23.15

16.30

12.95

23.50

188

75.55

44.45

39.10

35.75

46.30

129

49.00

23.50

16.65

13.30

23.85

189

76.00

44.80

39.45

36.10

46.65

130

49.45

23.85

17.05

13.70

24.25

190

76.45

45.15

39.85

36.50

47.05

131

49.90

24.25

17.45

14.10

24.65

191

76.90

45.55

40.25

36.90

47.45

132

50.35

24.60

17.80

14.45

25.00

192

77.35

45.90

40.60

37.25

47.80

133

50.80

24.95

18.20

14.85

25.40

193

77.80

46.25

41.00

37.65

48.20

134

51.25

25.30

18.55

15.20

25.75

194

78.25

46.60

41.35

38.00

48.55

135

51.70

25.65

18.95

15.60

26.15

195

78.70

46.95

41.75

38.40

48.95

136

52.15

26.00

19.35

16.00

26.55

196

79.15

47.30

42.15

38.80

49.35

137

52.60

26.35

19.70

16.35

26.90

197

79.60

47.65

42.50

39.15

49.70

138

53.05

26.70

20.10

16.75

27.30

198

80.05

48.00

42.90

39.55

50.10

139

53.50

27.05

20.45

17.10

27.65

199

80.50

48.35

43.25

39.90

50.45

140

53.95

27.40

20.85

17.50

28.05

200

80.95

48.70

43.65

40.30

50.85

141

54.40

27.80

21.25

17.90

28.45

201

81.40

49.10

44.05

40.70

51.25

142

54.85

28.15

21.60

18.25

28.80

202

81.85

49.45

44.40

41.05

51.60

143

55.30

28.50

22.00

18.65

29.20

203

82.30

49.80

44.80

41.45

52.00

144

55.75

28.85

22.35

19.00

29.55

204

82.75

50.15

45.15

41.80

52.35

145

56.20

29.20

22.75

19.40

29.95

205

83.20

50.50

45.55

42.20

52.75

146

56.65

29.55

23.15

19.80

30.35

206

83.65

50.85

45.95

42.60

53.15

147

57.10

29.90

23.50

20.15

30.70

207

84.10

51.20

46.30

42.95

53.50

148

57.55

30.25

23.90

20.55

31.10

208

84.55

51.55

46.70

43.35

53.90

149

58.00

30.60

24.25

20.90

31.45

209

85.00

51.90

47.05

43.70

54.25

150

58.45

30.95

24.65

21.30

31.85

210

85.45

52.25

47.45

44.10

54.65

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

3555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

211

85.90

52.65

47.85

44.50

55.05

271

116.00

77.40

73.10

69.75

80.30

212

86.35

53.00

48.20

44.85

55.40

272

116.55

77.85

73.55

70.20

80.75

213

86.80

53.35

48.60

45.25

55.80

273

117.10

78.30

74.00

70.65

81.20

214

87.25

53.70

48.95

45.60

56.15

274

117.65

78.75

74.45

71.10

81.65

215

87.70

54.05

49.35

46.00

56.55

275

118.20

79.20

74.90

71.55

82.10

216

88.15

54.40

49.75

46.40

56.95

276

118.75

79.70

75.40

72.05

82.60

217

88.60

54.75

50.10

46.75

57.30

277

119.30

80.15

75.85

72.50

83.05

218

89.05

55.10

50.50

47.15

57.70

278

119.85

80.60

76.30

72.95

83.50

219

89.50

55.45

50.85

47.50

58.05

279

120.40

81.05

76.75

73.40

83.95

220

89.95

55.80

51.25

47.90

58.45

280

120.95

81.50

77.20

73.85

84.40

221

90.40

56.20

51.65

48.30

58.85

281

121.50

81.95

77.65

74.30

84.85

222

90.85

56.55

52.00

48.65

59.20

282

122.05

82.40

78.10

74.75

85.30

223

91.30

56.90

52.40

49.05

59.60

283

122.60

82.85

78.55

75.20

85.75

224

91.75

57.25

52.75

49.40

59.95

284

123.15

83.35

79.05

75.70

86.25

225

92.20

57.60

53.15

49.80

60.35

285

123.70

83.80

79.50

76.15

86.70

226

92.65

57.95

53.55

50.20

60.75

286

124.25

84.25

79.95

76.60

87.15

227

93.10

58.30

53.90

50.55

61.10

287

124.80

84.70

80.40

77.05

87.60

228

93.55

58.65

54.30

50.95

61.50

288

125.35

85.15

80.85

77.50

88.05

229

94.00

59.00

54.65

51.30

61.85

289

125.90

85.60

81.30

77.95

88.50

230

94.45

59.35

55.05

51.70

62.25

290

126.45

86.05

81.75

78.40

88.95

231

94.90

59.75

55.45

52.10

62.65

291

127.00

86.50

82.20

78.85

89.40

232

95.35

60.10

55.80

52.45

63.00

292

127.55

86.95

82.65

79.30

89.85

233

95.80

60.45

56.15

52.80

63.35

293

128.10

87.45

83.15

79.80

90.35

234

96.25

60.80

56.50

53.15

63.70

294

128.65

87.90

83.60

80.25

90.80

235

96.70

61.15

56.85

53.50

64.05

295

129.20

88.35

84.05

80.70

91.25

 

236

97.15

61.50

57.20

53.85

64.40

296

129.75

88.80

84.50

81.15

91.70

237

97.60

61.90

57.60

54.25

64.80

297

130.30

89.25

84.95

81.60

92.15

238

98.05

62.35

58.05

54.70

65.25

298

130.85

89.70

85.40

82.05

92.60

239

98.50

62.80

58.50

55.15

65.70

299

131.40

90.15

85.85

82.50

93.05

240

98.95

63.25

58.95

55.60

66.15

300

131.95

90.60

86.30

82.95

93.50

241

99.50

63.70

59.40

56.05

66.60

301

132.50

91.10

86.80

83.45

94.00

242

100.05

64.15

59.85

56.50

67.05

302

133.05

91.55

87.25

83.90

94.45

243

100.60

64.65

60.35

57.00

67.55

303

133.60

92.00

87.70

84.35

94.90

244

101.15

65.10

60.80

57.45

68.00

304

134.15

92.45

88.15

84.80

95.35

245

101.70

65.55

61.25

57.90

68.45

305

134.70

92.90

88.60

85.25

95.80

246

102.25

66.00

61.70

58.35

68.90

306

135.25

93.35

89.05

85.70

96.25

247

102.80

66.45

62.15

58.80

69.35

307

135.80

93.80

89.50

86.15

96.70

248

103.35

66.90

62.60

59.25

69.80

308

136.35

94.25

89.95

86.60

97.15

249

103.90

67.35

63.05

59.70

70.25

309

136.90

94.75

90.45

87.10

97.65

250

104.45

67.80

63.50

60.15

70.70

310

137.45

95.20

90.90

87.55

98.10

251

105.00

68.30

64.00

60.65

71.20

311

138.00

95.65

91.35

88.00

98.55

252

105.55

68.75

64.45

61.10

71.65

312

138.55

96.10

91.80

88.45

99.00

253

106.10

69.20

64.90

61.55

72.10

313

139.10

96.55

92.25

88.90

99.45

254

106.65

69.65

65.35

62.00

72.55

314

139.65

97.00

92.70

89.35

99.90

255

107.20

70.10

65.80

62.45

73.00

315

140.20

97.45

93.15

89.80

100.35

256

107.75

70.55

66.25

62.90

73.45

316

140.75

97.90

93.60

90.25

100.80

257

108.30

71.00

66.70

63.35

73.90

317

141.30

98.35

94.05

90.70

101.25

258

108.85

71.45

67.15

63.80

74.35

318

141.85

98.85

94.55

91.20

101.75

259

109.40

71.95

67.65

64.30

74.85

319

142.40

99.30

95.00

91.65

102.20

260

109.95

72.40

68.10

64.75

75.30

320

142.95

99.75

95.45

92.10

102.65

261

110.50

72.85

68.55

65.20

75.75

321

143.50

100.20

95.90

92.55

103.10

262

111.05

73.30

69.00

65.65

76.20

322

144.05

100.65

96.35

93.00

103.55

263

111.60

73.75

69.45

66.10

76.65

323

144.60

101.10

96.80

93.45

104.00

264

112.15

74.20

69.90

66.55

77.10

324

145.15

101.55

97.25

93.90

104.45

265

112.70

74.65

70.35

67.00

77.55

325

145.70

102.00

97.70

94.35

104.90

266

113.25

75.10

70.80

67.45

78.00

326

146.25

102.50

98.20

94.85

105.40

267

113.80

75.55

71.25

67.90

78.45

327

146.80

102.95

98.65

95.30

105.85

268

114.35

76.05

71.75

68.40

78.95

328

147.35

103.40

99.10

95.75

106.30

269

114.90

76.50

72.20

68.85

79.40

329

147.90

103.85

99.55

96.20

106.75

270

115.45

76.95

72.65

69.30

79.85

330

148.45

104.30

100.00

96.65

107.20

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

331

149.00

104.75

100.45

97.10

107.65

391

183.50

135.45

131.15

127.80

138.35

332

149.55

105.20

100.90

97.55

108.10

392

184.10

136.00

131.70

128.35

138.90

333

150.10

105.65

101.35

98.00

108.55

393

184.70

136.55

132.25

128.90

139.45

334

150.65

106.15

101.85

98.50

109.05

394

185.30

137.10

132.80

129.45

140.00

335

151.20

106.60

102.30

98.95

109.50

395

185.90

137.65

133.35

130.00

140.55

336

151.75

107.05

102.75

99.40

109.95

396

186.50

138.20

133.90

130.55

141.10

337

152.30

107.50

103.20

99.85

110.40

397

187.10

138.75

134.45

131.10

141.65

338

152.85

107.95

103.65

100.30

110.85

398

187.70

139.30

135.00

131.65

142.20

339

153.40

108.40

104.10

100.75

111.30

399

188.30

139.85

135.55

132.20

142.75

340

153.95

108.85

104.55

101.20

111.75

400

188.90

140.40

136.10

132.75

143.30

341

154.50

109.30

105.00

101.65

112.20

401

189.50

140.95

136.65

133.30

143.85

342

155.05

109.75

105.45

102.10

112.65

402

190.10

141.50

137.20

133.85

144.40

343

155.60

110.25

105.95

102.60

113.15

403

190.70

142.05

137.75

134.40

144.95

344

156.15

110.70

106.40

103.05

113.60

404

191.30

142.60

138.30

134.95

145.50

345

156.70

111.15

106.85

103.50

114.05

405

191.90

143.15

138.85

135.50

146.05

346

157.25

111.60

107.30

103.95

114.50

406

192.50

143.70

139.40

136.05

146.60

347

157.80

112.05

107.75

104.40

114.95

407

193.10

144.25

139.95

136.60

147.15

348

158.35

112.50

108.20

104.85

115.40

408

193.70

144.80

140.50

137.15

147.70

349

158.90

112.95

108.65

105.30

115.85

409

194.30

145.35

141.05

137.70

148.25

350

159.45

113.40

109.10

105.75

116.30

410

194.90

145.90

141.60

138.25

148.80

351

160.00

113.90

109.60

106.25

116.80

411

195.50

146.45

142.15

138.80

149.35

352

160.55

114.35

110.05

106.70

117.25

412

196.10

147.00

142.70

139.35

149.90

353

161.10

114.80

110.50

107.15

117.70

413

196.70

147.55

143.25

139.90

150.45

354

161.65

115.25

110.95

107.60

118.15

414

197.30

148.10

143.80

140.45

151.00

355

162.20

115.70

111.40

108.05

118.60

415

197.90

148.65

144.35

141.00

151.55

 

356

162.75

116.20

111.90

108.55

119.10

416

198.50

149.20

144.90

141.55

152.10

357

163.30

116.75

112.45

109.10

119.65

417

199.10

149.75

145.45

142.10

152.65

358

163.85

117.30

113.00

109.65

120.20

418

199.70

150.30

146.00

142.65

153.20

359

164.40

117.85

113.55

110.20

120.75

419

200.30

150.85

146.55

143.20

153.75

360

164.95

118.40

114.10

110.75

121.30

420

200.90

151.40

147.10

143.75

154.30

361

165.50

118.95

114.65

111.30

121.85

421

201.50

151.95

147.65

144.30

154.85

362

166.10

119.50

115.20

111.85

122.40

422

202.10

152.50

148.20

144.85

155.40

363

166.70

120.05

115.75

112.40

122.95

423

202.70

153.05

148.75

145.40

155.95

364

167.30

120.60

116.30

112.95

123.50

424

203.30

153.60

149.30

145.95

156.50

365

167.90

121.15

116.85

113.50

124.05

425

203.90

154.15

149.85

146.50

157.05

366

168.50

121.70

117.40

114.05

124.60

426

204.50

154.70

150.40

147.05

157.60

367

169.10

122.25

117.95

114.60

125.15

427

205.10

155.25

150.95

147.60

158.15

368

169.70

122.80

118.50

115.15

125.70

428

205.70

155.80

151.50

148.15

158.70

369

170.30

123.35

119.05

115.70

126.25

429

206.30

156.35

152.05

148.70

159.25

370

170.90

123.90

119.60

116.25

126.80

430

206.90

156.90

152.60

149.25

159.80

371

171.50

124.45

120.15

116.80

127.35

431

207.50

157.45

153.15

149.80

160.35

372

172.10

125.00

120.70

117.35

127.90

432

208.10

158.00

153.70

150.35

160.90

373

172.70

125.55

121.25

117.90

128.45

433

208.70

158.55

154.25

150.90

161.45

374

173.30

126.10

121.80

118.45

129.00

434

209.30

159.10

154.80

151.45

162.00

375

173.90

126.65

122.35

119.00

129.55

435

209.90

159.65

155.35

152.00

162.55

376

174.50

127.20

122.90

119.55

130.10

436

210.50

160.20

155.90

152.55

163.10

377

175.10

127.75

123.45

120.10

130.65

437

211.10

160.75

156.45

153.10

163.65

378

175.70

128.30

124.00

120.65

131.20

438

211.70

161.30

157.00

153.65

164.20

379

176.30

128.85

124.55

121.20

131.75

439

212.30

161.85

157.55

154.20

164.75

380

176.90

129.40

125.10

121.75

132.30

440

212.90

162.40

158.10

154.75

165.30

381

177.50

129.95

125.65

122.30

132.85

441

213.50

162.95

158.65

155.30

165.85

382

178.10

130.50

126.20

122.85

133.4

442

214.10

163.50

159.20

155.85

166.40

383

178.70

131.05

126.75

123.40

133.95

443

214.70

164.05

159.75

156.40

166.95

384

179.30

131.60

127.30

123.95

134.50

444

215.30

164.60

160.30

156.95

167.50

385

179.90

132.15

127.85

124.50

135.05

445

215.90

165.15

160.85

157.50

168.05

386

180.50

132.70

128.40

125.05

135.60

446

216.50

165.70

161.40

158.05

168.60

387

181.10

133.25

128.95

125.60

136.15

447

217.10

166.25

161.95

158.60

169.15

388

181.70

133.80

129.50

126.15

136.70

448

217.70

166.80

162.50

159.15

169.70

389

182.30

134.35

130.05

126.70

137.25

449

218.30

167.35

163.05

159.70

170.25

390

182.90

134.90

130.60

127.25

137.80

450

218.90

167.90

163.60

160.25

170.80

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OF PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of meek or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(i)

(iii)

(0

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

451

219.50

168.45

164.15

160.80

171.35

511

257.00

203.20

198.90

195.55

206.10

452

220.10

169.00

164.70

161.35

171.90

512

257.65

203.80

199.50

196.15

206.70

453

220.70

169.55

165.25

161.90

172.45

513

258.30

204.40

200.10

196.75

207.30

454

221.30

170.10

165.80

162.45

173.00

514

258.95

205.00

200.70

197.35

207.90

455

221.90

170.65

166.35

163.00

173.55

515

259.60

205.60

201.30

197.95

208.50

456

222.50

171.20

166.90

163.55

174.10

516

260.25

206.20

201.90

198.55

209.10

457

223.10

171.75

167.45

164.10

174.65

517

260.90

206.80

202.50

199.15

209.70

458

223.70

172.30

168.00

164.65

175.20

518

261.55

207.40

203.10

199.75

210.30

459

224.30

172.85

168.55

165.20

175.75

519

262.20

208.00

203.70

200.35

210.90

460

224.90

173.40

169.10

165.75

176.30

520

262.85

208.60

204.30

200.95

211.50

461

225.50

173.95

169.65

166.30

176.85

521

263.50

209.20

204.90

201.55

212.10

462

226.10

174.50

170.20

166.85

177.40

522

264.15

209.80

205.50

202.15

212.70

463

226.70

175.05

170.75

167.40

177.95

523

264.80

210.40

206.10

202.75

213.30

464

227.30

175.60

171.30

167.95

178.50

524

265.45

211.00

206.70

203.35

213.90

465

227.90

176.15

171.85

168.50

179.05

525

266.10

211.60

207.30

203.95

214.50

466

228.50

176.70

172.40

169.05

179.60

526

266.75

212.20

207.90

204.55

215.10

467

229.10

177.25

172.95

169.60

180.15

527

267.40

212.80

208.50

205.15

215.70

468

229.70

177.80

173.50

170.15

180.70

528

268.05

213.40

209.10

205.75

216.30

469

230.30

178.35

174.05

170.70

181.25

529

268.70

214.00

209.70

206.35

216.90

470

230.90

178.90

174.60

171.25

181.80

530

269.35

214.60

210.30

206.95

217.50

471

231.50

179.45

175.15

171.80

182.35

531

270.00

215.20

210.90

207.55

218.10

472

232.10

180.00

175.70

172.35

182.90

532

270.65

215.80

211.50

208.15

218.70

473

232.70

180.55

176.25

172.90

183.45

533

271.30

216.40

212.10

208.75

219.30

474

233.30

181.10

176.80

173.45

184.00

534

271.95

217.00

212.70

209.35

219.90

475

233.90

181.65

177.35

174.00

184.55

535

272.60

217.60

213.30

209.95

220.50

 

476

234.50

182.20

177.90

174.55

185.10

536

273.25

218.20

213.90

210.55

221.10

477

235.10

182.80

178.50

175.15

185.70

537

273.90

218.80

214.50

211.15

221.70

478

235.70

183.40

179.10

175.75

186.30

538

274.55

219.40

215.10

211.75

222.30

479

236.30

184.00

179.70

176.35

186.90

539

275.20

220.00

215.70

212.35

222.90

480

236.90

184.60

180.30

176.95

187.50

540

275.85

220.60

216.30

212.95

223.50

481

237.50

185.20

180.90

177.55

188.10

541

276.50

221.20

216.90

213.55

224.10

482

238.15

185.80

181.50

178.15

188.70

542

277.15

221.80

217.50

214.15

224.70

483

238.80

186.40

182.10

178.75

189.30

543

277.80

222.40

218.10

214.75

225.30

484

239.45

187.00

182.70

179.35

189.90

544

278.45

223.00

218.70

215.35

225.90

485

240.10

187.60

183.30

179.95

190.50

545

279.10

223.60

219.30

215.95

226.50

486

240.75

188.20

183.90

180.55

191.10

546

279.75

224.20

219.90

216.55

227.10

487

241.40

188.80

184.50

181.15

191.70

547

280.40

224.80

220.50

217.15

227.70

488

242.05

189.40

185.10

181.75

192.30

548

281.05

225.40

221.10

217.75

228.30

489

242.70

190.00

185.70

182.35

192.90

549

281.70

226.00

221.70

218.35

228.90

490

243.35

190.60

186.30

182.95

193.50

550

282.35

226.60

222.30

218.95

229.50

491

244.00

191.20

186.90

183.55

194.10

551

283.00

227.20

222.90

219.55

230.10

492

244.65

191.80

187.50

184.15

194.70

552

283.65

227.80

223.50

220.15

230.70

493

245.30

192.40

188.10

184.75

195.30

553

284.30

228.40

224.10

220.75

231.30

494

245.95

193.00

188.70

185.35

195.90

554

284.95

229.00

224.70

221.35

231.90

495

246.60

193.60

189.30

185.95

196.50

555

285.60

229.60

225.30

221.95

232.50

496

247.25

194.20

189.90

186.55

197.10

556

286.25

230.20

225.90

222.55

233.10

497

247.90

194.80

190.50

187.15

197.70

557

286.90

230.80

226.50

223.15

233.70

498

248.55

195.40

191.10

187.75

198.30

558

287.55

231.40

227.10

223.75

234.30

499

249.20

196.00

191.70

188.35

198.90

559

288.20

232.00

227.70

224.35

234.90

500

249.85

196.60

192.30

188.95

199.50

560

288.85

232.60

228.30

224.95

235.50

501

250.50

197.20

192.90

189.55

200.10

561

289.50

233.20

228.90

225.55

236.10

502

251.15

197.80

193.50

190.15

200.70

562

290.15

233.80

229.50

226.15

236.70

503

251.80

198.40

194.10

190.75

201.30

563

290.80

234.40

230.10

226.75

237.30

504

252.45

199.00

194.70

191.35

201.90

564

291.45

235.00

230.70

227.35

237.90

505

253.10

199.60

195.30

191.95

202.50

565

292.10

235.60

231.30

227.95

238.50

506

253.75

200.20

195.90

192.55

203.10

566

292.75

236.20

231.90

228.55

239.10

507

254.40

200.80

196.50

193.15

203.70

567

293.40

236.80

232.50

229.15

239.70

508

255.05

201.40

197.10

193.75

204.30

568

294.05

237.40

233.10

229.75

240.30

509

255.70

202.00

197.70

194.35

204.90

569

294.70

238.00

233.70

230.35

240.90

510

256.35

202.60

198.30

194.95

205.50

570

295.35

238.60

234.30

230.95

241.50

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

571

296.00

239.20

234.90

231.55

242.10

631

335.00

276.90

272.60

269.25

279.80

572

296.65

239.80

235.50

232.15

242.70

632

335.65

277.55

273.25

269.90

280.45

573

297.30

240.40

236.10

232.75

243.30

633

336.30

278.20

273.90

270.55

281.10

574

297.95

241.00

236.70

233.35

243.90

634

336.95

278.85

274.55

271.20

281.75

575

298.60

241.60

237.30

233.95

244.50

635

337.60

279.50

275.20

271.85

282.40

576

299.25

242.20

237.90

234.55

245.10

636

338.25

280.15

275.85

272.50

283.05

577

299.90

242.80

238.50

235.15

245.70

637

338.90

280.80

276.50

273.15

283.70

578

300.55

243.40

239.10

235.75

246.30

638

339.55

281.45

277.15

273.80

284.35

579

301.20

244.00

239.70

236.35

246.90

639

340.20

282.10

277.80

274.45

285.00

580

301.85

244.60

240.30

236.95

247.50

640

340.85

282.75

278.45

275.10

285.65

581

302.50

245.20

240.90

237.55

248.10

641

341.50

283.40

279.10

275.75

286.30

582

303.15

245.80

241.50

238.15

248.70

642

342.15

284.05

279.75

276.40

286.95

583

303.80

246.40

242.10

238.75

249.30

643

342.80

284.70

280.40

277.05

287.60

584

304.45

247.00

242.70

239.35

249.90

644

343.45

285.35

281.05

277.70

288.25

585

305.10

247.60

243.30

239.95

250.50

645

344.10

286.00

281.70

278.35

288.90

586

305.75

248.20

243.90

240.55

251.10

646

344.75

286.65

282.35

279.00

289.55

587

306.40

248.80

244.50

241.15

251.70

647

345.40

287.30

283.00

279.65

290.20

588

307.05

249.40

245.10

241.75

252.30

648

346.05

287.95

283.65

280.30

290.85

589

307.70

250.00

245.70

242.35

252.90

649

346.70

288.60

284.30

280.95

291.50

590

308.35

250.60

246.30

242.95

253.50

650

347.35

289.25

284.95

281.60

292.15

591

309.00

251.20

246.90

243.55

254.10

651

348.00

289.90

285.60

282.25

292.80

592

309.65

251.80

247.50

244.15

254.70

652

348.65

290.55

286.25

282.90

293.45

593

310.30

252.40

248.10

244.75

255.30

653

349.30

291.20

286.90

283.55

294.10

594

310.95

253.00

248.70

245.35

255.90

654

349.95

291.85

287.55

284.20

294.75

595

311.60

253.60

249.30

245.95

256.50

655

292.60

350.50

288.20

284.85

295.40

596

312.25

254.20

249.90

246.55

257.10

656

351.25

293.15

288.85

285.50

296.05

597

312.90

254.80

250.50

247.15

257.70

657

351.90

293.80

289.50

286.15

296.70

598

313.55

255.45

251.15

247.80

258.35

658

352.55

294.45

290.15

286.80

297.35

599

314.20

256.10

251.80

248.45

259.00

659

353.20

295.10

290.80

287.45

298.00

600

314.85

256.75

252.45

249.10

259.65

660

353.85

295.75

291.45

288.10

298.65

601

315.50

257.40

253.10

249.75

260.30

661

354.50

296.40

292.10

288.75

299.30

602

316.15

258.05

253.75

250.40

260.95

662

355.15

297.05

292.75

289.40

299.95

603

316.80

258.70

254.40

251.05

261.60

663

355.80

297.70

293.40

290.05

300.60

604

317.45

259.35

255.05

251.70

262.25

664

356.45

298.35

294.05

290.70

301.25

605

318.10

260.00

255.70

252.35

262.90

665

357.10

299.00

294.70

291.35

301.90

606

318.75

260.65

256.35

253.00

263.55

666

357.75

299.65

295.35

292.00

302.55

607

319.40

261.30

257.00

253.65

264.20

667

358.40

300.30

296.00

292.65

303.20

608

320.05

261.95

257.65

254.30

264.85

668

359.05

300.95

296.65

293.30

303.85

609

320.70

262.60

258.30

254.95

265.50

669

359.70

301.60

297.30

293.95

304.50

610

321.35

263.25

258.95

255.60

266.15

670

360.35

302.25

297.95

294.60

305.15

611

322.00

263.90

259.60

256.25

266.80

671

361.00

302.90

298.60

295.25

305.80

612

322.65

264.55

260.25

256.90

267.45

672

361.65

303.55

299.25

295.90

306.45

613

323.30

265.20

260.90

257.55

268.10

673

362.30

304.20

299.90

296.55

307.10

614

323.95

265.85

261.55

258.20

268.75

674

362.95

304.85

300.55

297.20

307.75

615

324.60

266.50

262.20

258.85

269.40

675

363.60

305.50

301.20

297.85

308.40

616

325.25

267.15

262.85

259.50

270.05

676

364.25

306.15

301.85

298.50

309.05

617

325.90

267.80

263.50

260.15

270.70

677

364.90

306.80

302.50

299.15

309.70

618

326.55

268.45

264.15

260.80

271.35

678

365.55

307.45

303.15

299.80

310.35

619

327.20

269.10

264.80

261.45

272.00

679

366.20

308.10

303.80

300.45

311.00

620

327.85

269.75

265.45

262.10

272.65

680

366.85

308.75

304.45

301.10

311.65

621

328.50

270.40

266.10

262.75

273.30

681

367.50

309.40

305.10

301.75

312.30

622

329.15

271.05

266.75

263.40

273.95

682

368.15

310.05

305.75

302.40

312.95

623

329.80

271.70

267.40

264.05

274.60

683

368.80

310.70

306.40

303.05

313.60

624

330.45

272.35

268.05

264.70

275.25

684

369.45

311.35

307.05

303.70

314.25

625

331.10

273.00

268.70

265.35

275.90

685

370.10

312.00

307.70

304.35

314.90

626

331.75

273.65

269.35

266.00

276.55

686

370.75

312.65

308.35

305.00

315.55

627

332.40

274.30

270.00

266.65

277.20

687

371.40

313.30

309.00

305.65

316.20

628

333.05

274.95

270.65

267.30

277.85

688

372.05

313.95

309.65

306.30

316.85

629

333.70

275.60

271.30

267.95

278.50

689

372.70

314.60

310.30

306.95

317.50

630

334.35

276.25

271.95

268.60

279.15

690

373.35

315.25

310.95

307.60

318.15

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

         

Column 1

Column 2

Column 3

Column 4

Column 1

Column 2

Column 3

Column 4

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Number of whole dollars in salary or wages in respect of week or part of week

Amount of deduction where sub-paragraph 54da (b) (i) applies

Amount of deduction where total rebate value is—

Optional instalment

Nil

$388

$555

Nil

$388

$555

(i)

(ii)

(iii)

(i)

(ii)

(iii)

$

$

$

$

$

$

$

$

$

$

$

$

691

374.00

315.90

311.60

308.25

318.80

721

393.50

335.40

331.10

327.75

338.30

692

374.65

316.55

312.25

308.90

319.45

722

394.15

336.05

331.75

328.40

338.95

693

375.30

317.20

312.90

309.55

320.10

723

394.80

336.70

332.40

329.05

339.60

694

375.95

317.85

313.55

310.20

320.75

724

395.45

337.35

333.05

329.70

340.25

695

376.60

318.50

314.20

310.85

321.40

725

396.10

338.00

333.70

330.35

340.90

696

377.25

319.15

314.85

311.50

322.05

726

396.75

338.65

334.35

331.00

341.55

697

377.90

319.80

315.50

312.15

322.70

727

397.40

339.30

335.00

331.65

342.20

698

378.55

320.45

316.15

312.80

323.35

728

398.05

339.95

335.65

332.30

342.85

699

379.20

321.10

316.80

313.45

324.00

729

398.70

340.60

336.30

332.95

343.50

700

379.85

321.75

317.45

314.10

324.65

730

399.35

341.25

336.95

333.60

344.15

701

380.50

322.40

318.10

314.75

325.30

731

400.00

341.90

337.60

334.25

344.80

702

381.15

323.05

318.75

315.40

325.95

732

400.65

342.55

338.25

334.90

345.45

703

381.80

323.70

319.40

316.05

326.60

733

401.30

343.20

338.90

335.55

346.10

704

382.45

324.35

320.05

316.70

327.25

734

401.95

343.85

339.55

336.20

346.75

705

383.10

325.00

320.70

317.35

327.90

735

402.60

344.50

340.20

336.85

347.40

706

383.75

325.65

321.35

318.00

328.55

736

403.25

345.15

340.85

337.50

348.05

707

384.40

326.30

322.00

318.65

329.20

737

403.90

345.80

341.50

338.15

348.70

708

385.05

326.95

322.65

319.30

329.85

738

404.55

346.45

342.15

338.80

349.35

709

385.70

327.60

323.30

319.95

330.50

739

405.20

347.10

342.80

339.45

350.00

710

386.35

328.25

323.95

320.60

331.15

740

405.85

347.75

343.45

340.10

350.65

711

387.00

328.90

324.60

321.25

331.80

741

406.50

348.40

344.10

340.75

351.30

712

387.65

329.55

325.25

321.90

332.45

742

407.15

349.05

344.75

341.40

351.95

713

388.30

330.20

325.90

322.55

333.10

743

407.80

349.70

345.40

342.05

352.60

714

388.95

330.85

326.55

323.20

333.75

744

408.45

350.35

346.05

342.70

353.25

715

389.60

331.50

327.20

323.85

334.40

745

409.10

351.00

346.70

343.35

353.90

716

390.25

332.15

327.85

324.50

335.05

746

409.75

351.65

347.35

344.00

354.55

717

390.90

332.80

328.50

325.15

335.70

747

410.40

352.30

348.00

344.65

355.20

718

391.55

333.45

329.15

325.80

336.35

748

411.05

352.95

348.65

345.30

355.85

719

392.20

334.10

329.80

326.45

337.00

749

411.70

353.60

349.30

345.95

356.50

720

392.85

334.75

330.45

327.10

337.65

750

412.35

354.25

349.95

346.60

357.15

Further amendments.

6. The Income Tax Regulations are further amended as set out in the Schedule.

SCHEDULE Regulation 6

FURTHER AMENDMENTS OF INCOME TAX REGULATIONS

 

Provision

Amendment

Sub-regulation 54a (1) (definition of “dependant rebate value”)

Omit “$500”, substitute “$555”.

(definition of “zone dependant rebate value”)

Omit “$226” (wherever occurring), substitute “$251”.

Omit “$170”, substitute “$189”.

Sub-regulation 54c (1)................

Omit from sub-paragraph (a) (ii) “$365.45”, substitute “$352”.

Omit from sub-paragraph (b) (ii) “$368.35”, substitute “$354.90”.

Sub-regulation 54c (2)................

Omit from paragraph (b) “$371.25”, substitute “$357.80”.

Sub-regulation 54d (1)................

Omit from sub-paragraph (a) (iii) “$365.45”, substitute “$352”.

Omit from sub-paragraph (b) (iii) “$368.35”, substitute “$354.90”.

Sub-regulation 54d (2)................

Omit from sub-paragraph (b) (i) “$371.25”, substitute “$357.80”.

Regulation 54da........................

Omit from sub-paragraph (a) (ii) “$417.75”, substitute “$410.10”.

Omit from sub-paragraph (b) (ii) “$420.65”, substitute “$413”.

Sub-regulation 54dad (3)...........

Omit from sub-paragraph (b) (ii) “$350”, substitute “$388”.

Sub-regulation 54dae (1)...........

Omit from sub-paragraph (c) (i) “$500–$2,170”, substitute “$555–$2,409”.

Omit from sub-paragraph (c) (ii) “$452–$1,978”, substitute “$501–$2,193”.

Omit from sub-paragraph (c) (iii) “$226–$1,074”, substitute “$251–$1,193”.

Sub-regulations 54dac (2) and (3)

Omit “$170”, substitute “$189”.

Sub-regulation 54dae (3)............

Omit from paragraph (a) “$500-38”, substitute “$555–43”.

Omit from paragraph (b) “$452-35”, substitute “$501–39”.

Omit from paragraph (c) “$226-17”, substitute “$251–19”.

Sub-regulation 54daEa (1).........

Omit from sub-paragraph (c) (i) “$226–$1,074”, substitute “$251–$1,193”.

Omit from sub-paragraph (c) (ii) “$170-$850”, substitute “$189–$945”.

Sub-regulations 54daea (2) and (3)

Omit “$170”, substitute “$189”.

Sub-regulation 54daea (3).........

Omit from paragraph (a) “$226-17”, substitute “$251–19”.

Omit from paragraph (b) “$170-13”, substitute “$189–15”.

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