Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1976 No. 188

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936.*

I, THE GOVERNOR-GENERAL 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 thirty-first day of August, 1976.

JOHN R. KERR

Governor-General.

By His Excellency’s Command,

PHILLIP LYNCH

Treasurer.

Amendments or the Income Tax Regulations 

Commencement.

1. These Regulations shall come into operation on 1 October 1976.

Transitional.

2. (1) Where, before the date of commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation a health insurance levy exemption claim in accordance with the form of a health insurance levy exemption claim under 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 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.

(2) Notwithstanding anything contained in these Regulations, an employer may, with the approval of the Commissioner, make deductions, during the period of 1 month commencing on the date of commencement of these Regulations, from the salary or wages of an employee in accordance with the provisions of Subdivision A of Division 2 of Part VI of the Income Tax Regulations as in force immediately before the date of commencement of these Regulations.

Interpretation.

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

(a) by inserting in sub-regulation (1), after the definition of “ general concessional rebate ”, the following definitions:—

“ ‘ prescribed person ’, in relation to any period, means a person who, by virtue of sub-section 251v (1) of the Act, is to be taken to have been a prescribed person for the purposes of Part VIIb of the Act during that period;

‘ privately insured person ’ has the same meaning as in Part VIIb of the Act;”;

* Notified in the Australian Government Gazette on 1 September 1976.

  Statutory Rules 1936, No. 94, as amended to date. For previous amendments of the Income Tax Regulations see footnote   to Statutory Rules 1976, No. 115 and see also Statutory Rules 1976, No. 115.

(b) by inserting in sub-regulation (2), after the word “ declaration ” (last occurring), the words “ furnished in pursuance of sub-regulation 54dac (1) or regulation 54dah ”; and

(c) by adding at the end thereof the following sub-regulation:—

“ (6) In this Subdivision, a reference to a health insurance levy exemption claim shall, unless the contrary intention appears, be read as a reference to such a claim furnished in pursuance of sub-regulation 54dac (3) or regulation 54dah, being a claim that, by virtue of regulation 54dag, has effect for the purposes of this Subdivision.”.

Rate of deductions where employee claims in respect of housing loan interest.

4. Regulation 54b of the Income Tax Regulations is amended by omitting the figures “ 54c (a), 54c (b), 54d (a), 54d (b), 54d (c),” and substituting the figures “54c (1) (a), 54c (1) (b), 54c (2) (a), 54c (2) (b), 54d (1) (a), 54d (1) (b), 54d (2) (a), 54d (2) (b),”.

Rate of deductions where employee claims general concessional rebate only.

5. Regulations 54c and 54d of the Income Tax Regulations are repealed and the following regulations substituted;—

“ 54c. (1) Subject to this Subdivision, where an employee has furnished to his employer a declaration under this Subdivision, not being a declaration in which he has claimed a concessional rebate in respect of a dependant, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) where the employee has furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751—the amount specified in sub-column (i) of Column 3 of Table B in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(ii) if the salary or wages is or are $751 or more—the amount equal to the sum of $365.45 and the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751; or

(b) where the employee has not furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751—the amount specified in sub-column (i) of Column 3 of Table D in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(ii) if the salary or wages is or are $751 or more—the amount equal to the sum of $368.35 and the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751.

“ (2) Notwithstanding anything contained in sub-regulation (1), where an employee to whom sub-paragraph (1) (b) (i) or (ii) would, but for this sub-regulation, apply requests, by notice in writing furnished to his employer, that deductions be made from his salary or wages in accordance with Column 4 of Table D in the Third Schedule, the prescribed rate of deductions to be made

for the purposes of section 221c of the Act by the employer from payments of salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) if the salary or wages is or are less than $751—the amount specified in Column 4 of Table D in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(b) if the salary or wages is or are $751 or more—the amount equal to the sum of $371.25 and the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751.

Rate of deductions where employee claims a rebate in respect of a dependant.

“ 54d. (1) Subject to this Subdivision, where an employee has furnished to his employer a declaration under this Subdivision in which he has claimed a concessional rebate in respect of a dependant, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) where the employee has furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751 and the total rebate value of the employee specified in the declaration is a specified rebate value—the amount specified in the sub-column of Column 3 of Table B in the Third Schedule that has an amount equal to the amount of that total rebate value in its heading opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages;

(ii) if the salary or wages is or are less than $751 (not being a case to which sub-paragraph (a) (i) applies)—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount specified in sub-column (i) of Column 3 of Table B in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25; or

(iii) if the salary or wages is or are $751 or more—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount equal to the sum of—

(a) $365.45; and

(b) the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751,

the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25; or

(b) where the employee has not furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751 and the total rebate value of the employee specified in the declaration is a specified rebate value—the amount specified in the sub-column of Column 3 of Table D in the Third Schedule that has an amount equal to the amount of that total rebate value in its heading opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages;

(ii) if the salary or wages is or are less than $751 (not being a case to which sub-paragraph (b) (i) applies)—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount specified in sub-column (i) of Column 3 of Table D in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25; or

(iii) if the salary or wages is or are $751 or more—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount equal to the sum of—

(a) $368.35; and

(b) the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751,

the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25.

“ (2) Notwithstanding anything contained in sub-regulation (1), where an employee to whom sub-paragraph (1) (b) (ii) or (iii) would, but for this sub-regulation, apply requests, by notice in writing furnished to his employer, that deductions be made from his salary or wages in accordance with Column 4 of Table D in the Third Schedule, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) if the salary or wages is or are less than $751—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount specified in Column 4 of Table D in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25; or

(b) if the salary or wages is or are $751 or more—the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by deducting from the amount equal to the sum of—

(i) $371.25; and

(ii) the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751,

the amount ascertained by multiplying 48 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25.”.

Rate of deductions where employee does not furnish declaration.

6. Regulation 54da of the Income Tax Regulations is amended by omitting paragraphs (a) and (b) and substituting the following paragraphs:—

“ (a) where the employee has furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751—the amount specified in Column 2 of Table A or in Column 2 of Table B, as the case requires, in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(ii) if the salary or wages is or are $751 or more—the amount equal to the sum of $417.75 and the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751; or

(b) where the employee has not furnished a health insurance levy exemption claim to his employer—

(i) if the salary or wages is or are less than $751—the amount specified in Column 2 of Table C or in Column 2 of Table D, as the case requires, in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(ii) if the salary or wages is or are $751 or more—the amount equal to the sum of $420.65 and the amount, if any, ascertained by multiplying 65 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds or exceed $751.”.

Furnishing of declaration or claim.

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

“ (3) An employee who is, on a date, a prescribed person or a person referred to in paragraph 251v (1) (c) of the Act may furnish a health insurance levy exemption claim to his employer or to each or any of his employers.”.

Certain members of Defence Force to be deemed to have furnished levy exemption claim.

8. After regulation 54dac of the Income Tax Regulations the following regulation is inserted:—

“ 54daca. Where, in relation to a person who is, on a date, entitled by reason that he is a member of the Defence Force to free medical treatment in respect of every incapacity, disease or disabling condition, it appears to a chief of staff or a person authorized by a chief of staff that there is no person who is, on that date, by virtue of section 251r of the Act, to be taken to be a dependant of the first-mentioned person for the purposes of Part VIIb of the Act, this Subdivision applies in relation to the first-mentioned person as if he had, on that date, furnished a health insurance levy exemption claim in pursuance of sub-regulation 54dac (3) and that claim had effect for the purposes of this Subdivision.”.

Form of declaration and claim.

9. Regulation 54dad of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulations:—

“ (5) A health insurance levy exemption claim shall be in accordance with a form provided by the Commissioner, be signed by the employee and be dated the day on which it is made.

“ (6) Nothing in this regulation prevents a declaration under this Subdivision and a health insurance levy exemption claim being combined in the one form provided by the Commissioner.”.

Operation of declaration or claim.

10. Regulation 54dag of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (1), after the word “ Subdivision ” (first occurring), the words “ or a health insurance levy exemption claim ”;

(b) by inserting in sub-regulation (1), after the word “ declaration ” (second occurring), the words “ or claim, as the case may be,”;

(c) by inserting in paragraph (a) of sub-regulation (1), after the word “ declaration ”, the words “ or claim ”;

(d) by inserting in paragraph (b) of sub-regulation (1), after the word “ declaration ”, the words “ or claim ”;

(e) by inserting in sub-regulation (2), after the word “ Subdivision ” (first occurring), the words “ or a health insurance levy exemption claim ”;

(f) by inserting in sub-regulation (2), after the word “ declaration ” (last occurring), the words “ or claim ”;

(g) by inserting in sub-regulation (3), after the word “ Subdivision ” (first occurring), the words “ or a health insurance levy exemption claim ”;

(h) by inserting in sub-regulation (3), after the word “ declaration ” (second occurring), the words “ or claim ”;

(j) by inserting in sub-regulation (3), after the word “ declaration ” (last occurring), the words “ or claim, as the case may be,”;

(k) by inserting in sub-regulation (4), after the word “ Subdivision ” (first occurring), the words “ or a health insurance levy exemption claim ”;

(l) by inserting in sub-regulation (4), after the word “ Subdivision ” (second occurring), the words “ or a further health insurance levy exemption claim ”;

(m) by inserting in sub-regulation (4), after the word “ declaration ” (third occurring), the words “ or the first-mentioned claim, as the case may be,”;

(n) by inserting in sub-regulation (4), after the word “ declaration ” (last occurring), the words “ or further claim ”;

(o) by inserting in sub-regulation (5), after the word “ Subdivision ” (first occurring), the words “ or a health insurance levy exemption claim ”;

(p) by inserting in sub-regulation (5), after the word “ declaration ” (last occurring), the words “ or claim, as the case may be,”;

(q) by inserting in sub-regulation (6), after the word “ Subdivision ” (second occurring), the words “ or a health insurance levy exemption claim ”;

(r) by inserting in paragraph (a) of sub-regulation (6), after the word “ declaration ”, the words “ or claim ”;

(s) by omitting paragraph (b) of sub-regulation (6) and substituting the following paragraph:—

“ (b) if the Commissioner, by notice published in the Gazette,determines a date for the purposes of this sub-regulation in relation to all declarations under this Subdivision or all health insurance levy exemption claims or in relation to all declarations or claims included in a specified class of declarations under this Subdivision or in a specified class of health insurance levy exemption claims, as the case may be (being a class in which the first-mentioned declaration or the first-mentioned claim, as the case may be, is included)—the date on which the last payment of salary or wages to that employee is or are made before the date so determined.”; and

(t) by inserting in sub-regulation (7), after the word and figure “ sub-regulation (6),”, the words “ in relation to all declarations under this Subdivision or all health insurance levy exemption claims or in relation to all declarations or claims included in a specified class of declarations under this Subdivision or in a specified class of health insurance levy exemption claims, as the case may be,”.

Declaration or claim furnished to Commissioner in certain circumstances.

11. Regulation 54dah of the Income Tax Regulations is amended by inserting, after the word “ Subdivision ” (wherever occurring), the words “ or a health insurance levy exemption claim ”.

Commissioner’s certificate.

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

“ (2) Upon receiving a health insurance levy exemption claim furnished by an employee in accordance with regulation 54dah, the Commissioner may issue to the employee a certificate specifying—

(a) that the employee has furnished a health insurance levy exemption claim to the Commissioner; and

(b) a date, being not more than 13 months later than the date on which the certificate is issued, as the date on which, unless the certificate sooner ceases to have effect for the purposes of this Subdivision by virtue of sub-regulation 54dal (2), the certificate shall cease to have effect for the purposes of this Subdivision.”,

Effect of certificate.

13. Regulation 54dak of the Income Tax Regulations is amended by omitting paragraphs (d), (e) and (f) of sub-regulation (1) and substituting the following paragraphs:—

“ (d) where the certificate was issued upon the Commissioner having received a declaration under this Subdivision furnished by the employee in accordance with regulation 54dah—

(i) a declaration under this Subdivision had been furnished by the employee to the employer and that declaration had effect for the purposes of this Subdivision in relation to those payments;

(ii) the total rebate value, if any, of the employee specified in the certificate in pursuance of paragraph 54daj (1) (b) were specified in that declaration in pursuance of sub-paragraph 54dad (3) (b) (iii); and

(iii) the total zone rebate value, if any, of the employee specified in the certificate in pursuance of paragraph 54daj (1) (ba) were

specified in that declaration in pursuance of sub-paragraph 54dad (4) (b) (ii); and

(e) where the certificate was issued upon the Commissioner having received a health insurance levy exemption claim furnished by the employee in accordance with regulation 54dah—a health insurance levy exemption claim had been furnished by the employee to the employer and that health insurance levy exemption claim had effect for the purposes of this Subdivision in relation to those payments.”.

Operation of certificate.

14. Regulation 54dal of the Income Tax Regulations is amended by omitting from sub-regulation (1) the figures “ 54daj (c) ” and substituting the figures and words “ 54daj (1) (c) or 54daj (2) (b) as the case requires.”.

Change in circumstances affecting entitlement of claimant.

15. Regulation 54dam of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulations:—

“ (2) Where, after an employee has furnished a health insurance levy exemption claim to his employer or to the Commissioner on the basis that, on the date on which the claim was furnished, he was a privately insured person, and each person (if any) who is, by virtue of section 251r of the Act, to be taken to have been, on that date, a dependant of the employee for the purposes of Part VIIb of the Act, was a privately insured person, the employee or any of those persons ceases to be a privately insured person, the employee shall—

(a) if the claim was furnished to his employer—within 14 days after the date on which the employee or that other person, as the case may be, ceased to be a privately insured person, direct his employer, in writing, to disregard the claim; or

(b) if the claim was furnished to the Commissioner—return to the Commissioner the certificate, if any, issued to the employee by the Commissioner under regulation 54daj within 14 days after—

(i) the date on which the employee or that other person, as the case may be, ceased to be a privately insured person; or

(ii) the date on which that certificate, if any, was issued, whichever is the later.

“ (3) Where, after an employee has furnished a health insurance levy exemption claim to his employer or to the Commissioner on the basis that, on the date on which the claim was furnished, he was a person referred to in paragraph 251v (1) (c) of the Act, he ceases to be such a person, the employee shall—

(a) if the claim was furnished to his employer—within 14 days after the date on which he ceased to be a person referred to in that paragraph, direct his employer, in writing, to disregard the claim; or

(b) if the claim was furnished to the Commissioner—return to the Commissioner the certificate, if any, issued to the employee by the Commissioner under regulation 54daj within 14 days after—

(i) the date on which he ceased to be a person referred to in that paragraph; or

(ii) the date on which that certificate, if any, was issued, whichever is the later.”.

Forwarding of declaration or claim to Deputy Commissioner.

16. Regulation 54dan of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulations:—

“ (2) Subject to sub-regulation (3), where an employee has furnished a health insurance levy exemption claim to his employer, the employer shall, on

or before 14 July next following the date on which the claim ceases to have effect for the purposes of this Subdivision, countersign the claim and forward it to the office of the Deputy Commissioner in the capital city of the State or Territory in which the claim was furnished or to such other office of a Deputy Commissioner as is practicable.

“ (3) Sub-regulation (2) does not apply where the health insurance levy exemption claim is combined in the one form provided by the Commissioner with a declaration under this Subdivision furnished by the employee in pursuance of sub-regulation 54dac (1).”.

Third Schedule.

17. The Third Schedule to the Income Tax Regulations is amended—

(a) by omitting the heading to Table A and substituting the following heading:—

“ TABLE A—RATES OF DEDUCTIONS WHERE SUB-PARAGRAPH 54da (a) (i) APPLIES, WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE LESS THAN $53 AND WHERE A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS BEEN FURNISHED ”;

(b) by omitting the heading to Table B and substituting the following heading:—

“ 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 $53 BUT ARE LESS THAN $751 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS BEEN FURNISHED ”;

(c) by omitting from the heading to Column 2 in Table B the word and figures “ paragraph 54da (a) ” and substituting the word and figures “ sub-paragraph 54da (a) (i) ”; and

(d) by adding at the end thereof the following tables:—

Third Schedule—continued Regulations 54C, 54d and 54da

TABLE C—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (b) (i) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE LESS THAN $43 AND A HEALTH INSURANCE LEVY 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	11	4.15	21	7.90	31	11.65	41	15.40
2	0.75	12	4.50	22	8.25	32	12.00	42	15.75
3	1.15	13	4.90	23	8.65	33	12.40	43	16.15
4	1.50	14	5.25	24	9.00	34	12.75	44	16.50
5	1.90	15	5.65	25	9.40	35	13.15	45	16.90
6	2.25	16	6.00	26	9.75	36	13.50	46	17.25
7	2.65	17	6.40	27	10.15	37	13.90	47	17.65
8	3.00	18	6.75	28	10.50	38	14.25
9	3.40	19	7.15	29	10.90	39	14.65
10	3.75	20	7.50	30	11.25	40	15.00

 

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 $48 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 Dart of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$350	$500				Nil	$350	$500
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
101	37.90	16.15	9.45	6.55	16.15
102	38.25	16.45	9.75	6.85	16.45
48	18.00	0.30	..	..	0.30	103	38.65	16.75	10.05	7.15	16.75
49	18.40	0.60	..	..	0.60	104	39.00	17.05	10.35	7.45	17.05
50	18.75	0.90	..	..	0.90	105	39.40	17.35	10.65	7.75	17.35
51	19.15	1.20	..	..	1.20	106	39.75	17.65	10.95	8.05	17.65
52	19.50	1.50	..	..	1.50	107	40.15	18.00	11.30	8.40	18.00
53	19.90	1.80	..	..	1.80	108	40.50	18.40	11.70	8.80	18.40
54	20.25	2.10	..	..	2.10	109	41.00	18.75	12.05	9.15	18.75
55	20.65	2.40	..	..	2.40	110	41.45	19.15	12.45	9.55	19.15
56	21.00	2.70	..	..	2.70	111	41.95	19.55	12.85	9.95	19.55
57	21.40	3.00	..	..	3.00	112	42.40	19.90	13.20	10.30	19.90
58	21.75	3.30	..	..	3.30	113	42.90	20.30	13.60	10.70	20.30
59	22.15	3.60	..	..	3.60	114	43.35	20.65	13.95	11.05	20.65
60	22.50	3.90	..	..	3.90	115	43.85	21.05	14.35	11.45	21.05
61	22.90	4.20	..	..	4.20	116	44.30	21.40	14.75	11.85	21.45
62	23.25	4.50	..	..	4.50	117	44.75	21.75	15.10	12.20	21.80
63	23.65	4.80	..	..	4.80	118	45.20	22.10	15.50	12.60	22.20
64	24.00	5.10	..	..	5.10	119	45.65	22.45	15.85	12.95	22.55
65	24.40	5.40	..	..	5.40	120	46.10	22.80	16.25	13.35	22.95

66	24.75	5.70	..	..	5.70	121	46.55	23.20	16.65	13.75	23.35
67	25.15	6.00	..	..	6.00	122	47.00	23.55	17.00	14.10	23.70
68	25.50	6.30	..	..	6.30	123	47.45	23.90	17.40	14.50	24.10
69	25.90	6.60	..	..	6.60	124	47.90	24.25	17.75	14.85	24.45
70	26.25	6.90	0.20	..	6.90	125	48.35	24.60	18.15	15.25	24.85
71	26.65	7.20	0.50	..	7.20	126	48.80	24.95	18.55	15.65	25.25
72	27.00	7.45	0.75	..	7.45	127	49.25	25.30	18.90	16.00	25.60
73	27.40	7.75	1.05	..	7.75	128	49.70	25.65	19.30	16.40	26.00
74	27.75	8.05	1.35	..	8.05	129	50.15	26.00	19.65	16.75	26.35
75	28.15	8.35	1.65	..	8.35	130	50.60	26.35	20.05	17.15	26.75
76	28.50	8.65	1.95	..	8.65	131	51.05	26.75	20.45	17.55	27.15
77	28.90	8.95	2.25	..	8.95	132	51.50	27.10	20.80	17.90	27.50
78	29.25	9.25	2.55	..	9.25	133	51.95	27.45	21.20	18.30	27.90
79	29.65	9.55	2.85	..	9.55	134	52.40	27.80	21.55	18.65	28.25
80	30.00	9.85	3.15	0.25	9.85	135	52.85	28.15	21.95	19.05	28.65
81	30.40	10.15	3.45	0.55	10.15	136	53.30	28.50	22.35	19.45	29.05
82	30.75	10.45	3.75	0.85	10.45	137	53.75	28.85	22.70	19.60	29.40
83	31.15	10.75	4.05	1.15	10.75	138	54.20	29.20	23.10	20.20	29.80
84	31.50	11.05	4.35	1.45	11.05	139	54.65	29.55	23.45	20.55	30.15
85	31.90	11.35	4.65	1.75	11.35	140	55.10	29.90	23.85	20.95	30.55
86	32.25	11.65	4.95	2.05	11.65	141	55.55	30.30	24.25	21.35	30.95
87	32.65	11.95	5.25	2.35	11.95	142	56.00	30.65	24.60	21.70	31.30
88	33.00	12.25	5.55	2.65	12.25	143	56.45	31.00	25.00	22.10	31.70
89	33.40	12.55	5.85	2.95	12.55	144	56.90	31.35	25.35	22.45	32.05
90	33.75	12.85	6.15	3.25	12.85	145	57.35	31.70	25.75	22.85	32.45
91	34.15	13.15	6.45	3.55	13.15	146	57.80	32.05	26.15	23.25	32.85
92	34.50	13.45	6.75	3.85	13.45	147	58.25	32.40	26.50	23.60	33.20
93	34.90	13.75	7.05	4.15	13.75	148	58.70	32.75	26.90	24.00	33.60
94	35.25	14.05	7.35	4.45	14.05	149	59.15	33.10	27.25	24.35	33.95
95	35.65	14.35	7.65	4.75	14.35	150	59.60	33.45	27.65	24.75	34.35
96	36.00	14.65	7.95	5.05	14.65	151	60.05	33.85	28.05	25.15	34.75
97	36.40	14.95	8.25	5.35	14.95	152	60.50	34.20	28.40	25.50	35.10
98	36.75	15.25	8.55	5.65	15.25	153	60.95	34.55	28.80	25.90	35.50
99	37.15	15.55	8.85	5.95	15.55	154	61.40	34.90	29.15	26.25	35.85
100	37.50	15.85	9.15	6.25	15.85	155	61.85	35.25	29.55	26.65	36.25

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 $48 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	$350	$500				Nil	$350	$500
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
156	62.30	35.60	29.95	27.05	36.65	216	89.30	57.20	53.00	50.10	59.70
157	62.75	35.95	30.30	27.40	37.00	217	89.80	57.65	53.50	50.60	60.20
158	63.20	36.30	30.70	27.80	37.40	218	90.35	58.10	53.95	51.05	60.65
159	63.65	36.65	31.05	28.15	37.75	219	90.90	58.55	54.45	51.55	61.15
160	64.10	37.00	31.45	28.55	38.15	220	91.45	59.00	54.95	52.05	61.65
161	64.55	37.40	31.85	28.95	38.55	221	92.00	59.45	55.40	52.50	62.10
162	65.00	37.75	32.20	29.30	38.90	222	92.55	59.90	55.90	53.00	62.60
163	65.45	38.10	32.60	29.70	39.30	223	93.10	60.35	56.35	53.45	63.05
164	65.90	38.45	32.95	30.05	39.65	224	93.65	60.85	56.85	53.95	63.55
165	66.35	38.80	33.35	30.45	40.05	225	94.20	61.30	57.35	54.45	64.05
166	66.80	39.15	33.75	30.85	40.45	226	94.75	61.75	57.80	54.90	64.50
167	67.25	39.50	34.10	31.20	40.80	227	95.30	62.20	58.30	55.40	65.00
168	67.70	39.85	34.50	31.60	41.20	228	95.85	62.65	58.75	55.55	65.45
169	68.15	40.20	34.85	31.95	41.55	229	96.40	63.10	59.25	56.35	65.95
170	68.60	40.55	35.25	32.35	41.95	230	96.95	63.55	59.75	50.85	66.45
171	69.05	40.95	35.65	32.75	42.35	231	97.50	64.00	60.20	57.30	66.90
172	69.50	41.30	36.00	33.10	42.70	232	98.05	64.45	60.65	57.75	67.35
173	69.95	41.65	36.40	33.50	43.10	233	98.60	64.95	61.15	58.25	67.85
174	70.40	42.00	36.75	33.85	43.45	234	99.15	65.40	61.60	58.70	68.30
175	70.85	42.35	37.15	34.25	43.85	235	99.70	65.85	62.05	59.15	68.75
176	71.30	42.70	37.55	34.65	44.25	236	100.25	66.30	62.50	59.60	69.20
177	71.75	43.05	37.90	35.00	44.60	237	100.80	66.75	62.95	60.05	69.65
178	72.20	43.40	38.30	35.40	45.00	238	101.35	67.20	63.40	60.50	70.10
179	72.65	43.75	38.65	35.75	45.35	239	101.90	67.65	63.85	60.95	70.55
180	73.10	44.10	39.05	36.15	45.75	240	102.45	68.10	64.30	61.40	71.00

181	73.55	44.50	39.45	36.55	46.15	241	103.00	68.60	64.80	61.90	71.50
182	74.00	44.85	39.80	36.90	46.50	242	103.55	69.05	65.25	62.35	71.95
183	74.45	45.20	40.20	37.30	46.90	243	104.10	69.50	65.70	62.80	72.40
184	74.90	45.55	40.55	37.65	47.25	244	104.65	69.95	66.15	63.25	72.85
185	75.35	45.90	40.95	38.05	47.65	245	105.20	70.40	66.60	63.70	73.30
186	75.80	46.25	41.35	38.45	48.05	246	105.75	70.85	67.05	64.15	73.75
187	76.25	46.60	41.70	38.80	48.40	247	106.30	71.30	67.50	64.60	74.20
188	76.70	46.95	42.10	39.20	48.80	248	106.85	71.75	67.95	65.05	74.65
189	77.15	47.30	42.45	39.55	49.15	249	107.40	72.25	68.45	65.55	75.15
190	77.60	47.65	42.85	39.95	49.55	250	107.95	72.70	68.90	66.00	75.60
191	78.05	48.05	43.25	40.35	49.95	251	108.50	73.15	69.35	66.45	76.05
192	78.50	48.40	43.60	40.70	50.30	252	109.05	73.60	69.80	66.90	76.50
193	78.95	48.75	44.00	41.10	50.70	253	109.60	74.05	70.25	67.35	76.95
194	79.40	49.10	44.35	41.45	51.05	254	110.15	74.50	70.70	67.80	77.40
195	79.85	49.45	44.75	41.85	51.45	255	110.70	74.95	71.15	68.25	77.85
196	80.30	49.80	45.15	42.25	51.85	256	111.25	75.40	71.60	68.70	78.30
197	80.75	50.15	45.50	42.60	52.20	257	111.80	75.85	72.05	69.15	78.75
198	81.20	50.50	45.90	43.00	52.60	258	112.35	76.35	72.55	69.65	79.25
199	81.65	50.85	46.25	43.35	52.95	259	112.90	76.80	73.00	70.10	79.70
200	82.10	51.20	46.65	43.75	53.35	260	113.45	77.25	73.45	70.55	80.15
201	82.55	51.60	47.05	44.15	53.75	261	114.00	77.70	73.90	71.00	80.60
202	83.00	51.95	47.40	44.50	54.10	262	114.55	78.15	74.35	71.45	81.05
203	83.45	52.30	47.80	44.90	54.50	263	115.10	78.60	74.80	71.90	81.50
204	83.90	52.65	48.15	45.25	54.85	264	115.65	79.05	75.25	72.35	81.95
205	84.35	53.00	48.55	45.65	55.25	265	116.20	79.50	75.70	72.80	82.40
206	84.80	53.35	48.95	46.05	55.65	266	116.75	80.00	76.20	73.30	82.90
207	85.25	53.70	49.30	46.40	56.00	267	117.30	80.45	76.65	73.75	83.35
208	85.70	54.05	49.70	46.80	56.40	268	117.85	80.90	77.10	74.20	83.80
209	86.15	54.40	50.05	47.15	56.75	269	118.40	81.35	77.55	74.65	84.25
210	86.60	54.75	50.45	47.55	57.15	270	118.95	81.80	78.00	75.10	84.70
211	87.05	55.15	50.85	47.95	57.55	271	119.50	82.25	78.45	75.55	85.15
212	87.50	55.50	51.20	48.30	57.90	272	120.05	82.70	78.90	76.00	85.60
213	87.95	55.85	51.60	48.70	58.30	273	120.60	83.15	79.35	76.45	86.05
214	88.40	56.25	52.05	49.15	58.75	274	121.15	83.65	79.85	76.95	86.55
215	88.85	56.70	52.50	49.60	59.20	275	121.70	84.10	80.30	77.40	87.00

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $48 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—
		Nil	$350	$500				Nil	$350	$500	Optional instalment
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
276	122.25	84.55	80.75	77.85	87.45	336	155.80	113.35	109.55	106.65	116.25
277	122.80	85.00	81.20	78.30	87.90	337	156.40	113.90	110.10	107.20	116.80
278	123.35	85.45	81.65	78.75	88.35	338	157.00	114.45	110.65	107.75	117.35
279	123.90	85.90	82.10	79.20	88.80	339	157.60	115.00	111.20	108.30	117.90
280	124.45	86.35	82.55	79.65	89.25	340	158.20	115.55	111.75	108.85	118.45
281	125.00	86.80	83.00	80.10	89.70	341	158.80	116.10	112.30	109.40	119.00
282	125.55	87.25	83.45	80.55	90.15	342	159.40	116.65	112.85	109.95	119.55
283	126.10	87.75	83.95	81.05	90.65	343	160.00	117.20	113.40	110.50	120.10
284	126.65	88.20	84.40	81.50	91.10	344	160.60	117.75	113.95	111.05	120.65
285	127.20	88.65	84.85	81.95	91.55	345	161.20	118.30	114.50	111.60	121.20
286	127.75	89.10	85.30	82.40	92.00	346	161.80	118.85	115.05	112.15	121.75
287	128.30	89.55	85.75	82.85	92.45	347	162.40	119.40	115.60	112.70	122.30
288	128.85	90.00	86.20	83.30	92.90	348	163.00	119.95	116.15	113.25	122.85
289	129.40	90.45	86.65	83.75	93.35	349	163.60	120.50	116.70	113.80	123.40
290	129.95	90.90	87.10	84.20	93.80	350	164.20	121.05	117.25	114.35	123.95
291	130.50	91.40	87.60	84.70	94.30	351	164.80	121.60	117.80	114.90	124.50
292	131.05	91.85	88.05	85.15	94.75	352	165.40	122.15	118.35	115.45	125.05
293	131.60	92.30	88.50	85.60	95.20	353	166.00	122.70	118.90	116.00	125.60
294	132.15	92.75	88.95	86.05	95.65	354	166.60	123.25	119.45	116.55	126.15
295	132.70	93.20	89.40	86.50	96.10	355	167.20	123.80	120.00	117.10	126.70
296	133.25	93.65	89.85	86.95	96.55	356	167.80	124.35	120.55	117.65	127.25
297	133.80	94.10	90.30	87.40	97.00	357	168.40	124.90	121.10	118.20	127.80
298	134.35	94.55	90.75	87.85	97.45	358	169.00	125.45	121.65	118.75	128.35
299	134.90	95.05	91.25	88.35	97.95	359	169.60	126.00	122.20	119.30	128.90
300	135.45	95.50	91.70	88.80	98.40	360	170.20	126.55	122.75	119.85	129.45

 

301	136.00	95.95	92.15	89.25	98.85	361	170.80	127.10	123.30	120.40	130.00
302	136.55	96.40	92.60	89.70	99.30	362	171.40	127.65	123.85	120.95	130.55
303	137.10	96.85	93.05	90.15	99.75	363	172.00	128.20	124.40	121.50	131.10
304	137.65	97.30	93.50	90.60	100.20	364	172.60	128.75	124.95	122.05	131.65
305	138.20	97.75	93.95	91.05	100.65	365	173.20	129.30	125.50	122.60	132.20
306	138.75	98.20	94.40	91.50	101.10	366	173.80	129.85	126.05	123.15	132.75
307	139.30	98.65	94.85	91.95	101.55	367	174.40	130.40	126.60	123.70	133.30
308	139.85	99.15	95.35	92.45	102.05	368	175.00	130.95	127.15	124.25	133.85
309	140.40	99.60	95.80	92.90	102.50	369	175.60	131.50	127.70	124.80	134.40
310	140.95	100.05	96.25	93.35	102.95	370	176.20	132.05	128.25	125.35	134.95
311	141.50	100.50	96.70	93.80	103.40	371	176.80	132.60	128.80	125.90	135.50
312	142.05	100.95	97.15	94.25	103.85	372	177.40	133.15	129.35	126.45	136.05
313	142.60	101.40	97.60	94.70	104.30	373	178.00	133.70	129.90	127.00	136.60
314	143.15	101.85	98.05	95.15	104.75	374	178.60	134.25	130.45	127.55	137.15
315	143.70	102.30	98.50	95.60	105.20	375	179.20	134.80	131.00	128.10	137.70
316	144.25	102.80	99.00	96.10	105.70	376	179.80	135.35	131.55	128.65	138.25
317	144.80	103.25	99.45	96.55	106.15	377	180.40	135.90	132.10	129.20	138.80
318	145.35	103.70	99.90	97.00	106.60	378	181.00	136.45	132.65	129.75	139.35
319	145.90	104.15	100.35	97.45	107.05	379	181.60	137.00	133.20	130.30	139.90
320	146.45	104.60	100.80	97.90	107.50	380	182.20	137.55	133.75	130.85	140.45
321	147.00	105.10	101.30	98.40	108.00	381	182.80	138.10	134.30	131.40	141.00
322	147.55	105.65	101.85	98.95	108.55	382	183.40	138.65	134.85	131.95	141.55
323	148.10	106.20	102.40	99.50	109.10	383	184.00	139.20	135.40	132.50	142.10
324	148.65	106.75	102.95	100.05	109.65	384	184.60	139.75	135.95	133.05	142.65
325	149.20	107.30	103.50	100.60	110.20	385	185.20	140.30	136.50	133.60	143.20
326	149.80	107.85	104.05	101.15	110.75	386	185.80	140.85	137.05	134.15	143.75
327	150.40	108.40	104.60	101.70	111.30	387	186.40	141.40	137.60	134.70	144.30
328	151.00	108.95	105.15	102.25	111.85	388	187.00	141.95	138.15	135.25	144.85
329	151.60	109.50	105.70	102.80	112.40	389	187.60	142.50	138.70	135.80	145.40
330	152.20	110.05	106.25	103.35	112.95	390	188.20	143.05	139.25	136.35	145.95
331	152.80	110.60	106.80	103.90	113.50	391	188.80	143.60	139.80	136.90	146.50
332	153.40	111.15	107.35	104.45	114.05	392	189.40	144.15	140.35	137.45	147.05
333	154.00	111.70	107.90	105.00	114.60	393	190.00	144.70	140.90	138.00	147.60
334	154.60	112.25	108.45	105.55	115.15	394	190.60	145.25	141.45	138.55	148.15
335	155.20	112.80	109.00	106.10	115.70	395	191.20	145.80	142.00	139.10	148.70

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESS THAN $48 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	$350	$500				Nil	$350	$500
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
396	191.80	146.35	142.55	139.65	149.25	456

228.90	180.70	176.90	174.00	183.60
397	192.40	146.90	143.10	140.20	149.80	457	229.55	181.30	177.50	174.00	184.20
398	193.00	147.45	143.65	140.75	150.35	458	230.20	181.90	178.10	175.20	184.80
399	193.60	148.00	144.20	141.30	150.90	459	230.85	182.50	178.70	175.80	185.40
400	194.20	148.55	144.75	141.85	151.45	460	231.50	183.10	179.30	176.40	186.00
401	194.80	149.10	145.30	142.40	152.00	461	232.15	183.70	179.90	177.00	186.60
402	195.40	149.65	145.85	142.95	152.55	462	232.80	184.30	180.50	177.60	187.20
403	196.00	150.20	146.40	143.50	153.10	463	233.45	184.90	181.10	178.20	187.80
404	196.60	150.75	146.95	144.05	153.65	464	234.10	185.50	181.70	178.80	188.40
405	197.20	151.30	147.50	144.60	154.20	465	234.75	186.10	182.30	179.40	189.00
406	197.80	151.85	148.05	145.15	154.75	466	235.40	186.70	182.90	180.00	189.60
407	198.40	152.40	148.60	145.70	155.30	467	236.05	187.30	183.50	180.60	190.20
408	199.00	152.95	149.15	146.25	155.85	468	236.70	187.90	184.10	181.20	190.80
409	199.60	153.50	149.70	146.80	156.40	469	237.35	188.50	184.70	181.80	191.40
410	200.20	154.05	150.25	147.35	156.95	470	238.00	189.10	185.30	182.40	192.00
411	200.80	154.60	150.80	147.90	157.50	471	238.65	189.70	185.90	183.00	192.60
412	201.40	155.15	151.35	148.45	158.05	472	239.30	190.30	186.50	183.60	193.20
413	202.00	155.70	151.90	149.00	158.60	473	239.95	190.90	187.10	184.20	193.80
414	202.60	156.25	152.45	149.55	159.15	474	240.60	191.50	187.70	184.80	194.40
415	203.20	156.80	153.00	150.10	159.70	475	241.25	192.10	188.30	185.40	195.00
416	203.80	157.35	153.55	150.65	160.25	476	241.90	192.70	188.90	186.00	195.60
417	204.40	157.90	154.10	151.20	160.80	477	242.55	193.30	189.50	186.60	196.20
418	205.00	158.45	154.65	151.75	161.35	478	243.20	193.90	190.10	187.20	196.80
419	205.60	159.00	155.20	152.30	161.90	479	243.85	194.50	190.70	187.80	197.40
420	206.20	159.55	155.75	152.85	162.45	480	244.50	195.10	191.30	188.40	198.00

 

421	206.80	160.10	156.30	153.40	163.00	481	245.15	195.70	191.90	189.00	198.60
422	207.40	160.65	156.85	153.95	163.55	482	245.80	196.30	192.50	189.60	199.20
423	208.00	161.20	157.40	154.50	164.10	483	246.45	196.90	193.10	190.20	199.80
424	208.60	161.75	157.95	155.05	164.65	484	247.10	197.50	193.70	190.80	200.40
425	209.20	162.30	158.50	155.60	165.20	485	247.75	198.10	194.30	191.40	201.00
426	209.80	162.85	159.05	156.15	165.75	486	248.40	198.70	194.90	192.00	201.60
427	210.40	163.40	159.60	156.70	166.30	487	249.05	199.30	195.50	192.60	202.20
428	211.00	163.95	160.15	157.25	166.85	488	249.70	199.90	196.10	193.20	202.80
429	211.60	164.50	160.70	157.80	167.40	489	250.35	200.50	196.70	193.80	203.40
430	212.20	165.10	161.30	158.40	168.00	490	251.00	201.10	197.30	194.40	204.00
431	212.80	165.70	161.90	159.00	168.60	491	251.65	201.70	197.90	195.00	204.60
432	213.40	166.30	162.50	159.60	169.20	492	252.30	202.30	198.50	195.60	205.20
433	214.00	166.90	163.10	160.20	169.80	493	252.95	202.90	199.10	196.20	205.80
434	214.60	167.50	163.70	160.80	170.40	494	253.60	203.50	199.70	196.80	206.40
435	215.25	168.10	164.30	161.40	171.00	495	254.25	204.10	200.30	197.40	207.00
436	215.90	168.70	164.90	162.00	171.60	496	254.90	204.70	200.90	198.00	207.60
437	216.55	169.30	165.50	162.60	172.20	497	255.55	205.30	201.50	198.60	208.20
438	217.20	169.90	166.10	163.20	172.80	498	256.20	205.90	202.10	199.20	208.80
439	217.85	170.50	166.70	163.80	173.40	499	256.85	206.50	202.70	199.80	209.40
440	218.50	171.10	167.30	164.40	174.00	500	257.50	207.10	203.30	200.40	210.00
441	219.15	171.70	167.90	165.00	174.60	501	258.15	207.70	203.90	201.00	210.60
442	219.80	172.30	168.50	165.60	175.20	502	258.80	208.30	204.50	201.60	211.20
443	220.45	172.90	169.10	166.20	175.80	503	259.45	208.90	205.10	202.20	211.80
444	221.10	173.50	169.70	166.80	176.40	504	260.10	209.50	205.70	202.80	212.40
445	221.75	174.10	170.30	167.40	177.00	505	260.75	210.10	206.30	203.40	213.00
446	222.40	174.70	170.90	168.00	177.60	506	261.40	210.70	206.90	204.00	213.60
447	223.05	175.30	171.50	168.60	178.20	507	262.05	211.30	207.50	204.60	214.20
448	223.70	175.90	172.10	169.20	178.80	508	262.70	211.90	208.10	205.20	214.80
449	224.35	176.50	172.70	169.80	179.40	509	263.35	212.50	208.70	205.80	215.40
450	225.00	177.10	173.30	170.40	180.00	510	264.00	213.10	209.30	206.40	216.00
451	225.65	177.70	173.90	171.00	180.60	511	264.65	213.70	209.90	207.00	216.60
452	226.30	178.30	174.50	171.60	181.20	512	265.30	214.30	210.50	207.60	217.20
453	226.95	178.90	175.10	172.20	181.80	513	265.95	214.90	211.10	208.20	217.80
454	227.60	179.50	175.70	172.80	182.40	514	266.60	215.50	211.70	208.80	218.40
455	228.25	180.10	176.30	173.40	183.00	515	267.25	216.10	212.30	209.40	219.00

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 $48 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	$350	$500				Nil	$350	$500
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
516	267.90	216.70	212.90	210.00	219.60	576	306.90	254.60	250.80	247.90	257.50
517	268.55	217.30	213.50	210.60	220.20	577	307.55	255.25	251.45	248.55	258.15
518	269.20	217.90	214.10	211.20	220.80	578	308.20	255.90	252.10	249.20	258.80
519	269.85	218.50	214.70	211.80	221.40	579	308.85	256.55	252.75	249.85	259.45
520	270.50	219.10	215.30	212.40	222.00	580	309.50	257.20	253.40	250.50	260.10
521	271.15	219.70	215.90	213.00	222.60	581	310.15	257.85	254.05	251.15	260.75
522	271.80	220.30	216.50	213.60	223.20	582	310.80	258.50	254.70	251.80	261.40
523	272.45	220.90	217.10	214.20	223.80	583	311.45	259.15	255.35	252.45	262.05
524	273.10	221.50	217.70	214.80	224.40	584	312.10	259.80	256.00	253.10	262.70
525	273.75	222.10	218.30	215.40	225.00	585	312.75	260.45	256.65	253.75	263.35
526	274.40	222.70	218.90	216.00	225.60	586	313.40	261.10	257.30	254.40	264.00
527	275.05	223.30	219.50	216.60	226.20	587	314.05	261.75	257.95	255.05	264.65
528	275.70	223.90	220.10	217.20	226.80	588	314.70	262.40	258.60	255.70	265.30
529	276.35	224.50	220.70	217.80	227.40	589	315.35	263.05	259.25	256.35	265.95
530	277.00	225.10	221.30	218.40	228.00	590	316.00	263.70	259.90	257.00	266.60
531	277.65	225.70	221.90	219.00	228.60	591	316.65	264.35	260.55	257.65	267.25
532	278.30	226.30	222.50	219.60	229.20	592	317.30	265.00	261.20	258.30	267.90
533	278.95	226.90	223.10	220.20	229.80	593	317.95	265.65	261.85	258.95	268.55
534	279.60	227.50	223.70	220.80	230.40	594	318.60	266.30	262.50	259.60	269.20
535	280.25	228.10	224.30	221.40	231.00	595	319.25	266.95	263.15	260.25	269.85
536	280.90	228.70	224.90	222.00	231.60	596	319.90	267.60	263.80	260.90	270.50
537	281.55	229.30	225.50	222.60	232.20	597	320.55	268.25	264.45	261.55	271.15
538	282.20	229.90	226.10	223.20	232.80	598	321.20	268.90	265.10	262.20	271.80
539	282.85	230.55	226.75	223.85	233.45	599	321.85	269.55	265.75	262.85	272.45
540	283.50	231.20	227.40	224.50	234.10	600	322.50	270.20	266.40	263.50	273.10

 

541	284.15	231.85	228.05	225.15	234.75	601	323.15	270.85	267.05	264.15	273.75
542	284.80	232.50	228.70	225.80	235.40	602	323.80	271.50	267.70	264.80	274.40
543	285.45	233.15	229.35	226.45	236.05	603	324.45	272.15	268.35	265.45	275.05
544	286.10	233.80	230.00	227.10	236.70	604	325.10	272.80	269.00	266.10	275.70
545	286.75	234.45	230.65	227.75	237.35	605	325.75	273.45	269.65	266.75	276.35
546	287.40	235.10	231.30	228.40	238.00	606	326.40	274.10	270.30	267.40	277.00
547	288.05	235.75	231.95	229.05	238.65	607	327.05	274.75	270.95	268.05	277.65
548	288.70	236.40	232.60	229.70	239.30	608	327.70	275.40	271.60	268.70	278.30
549	289.35	237.05	233.25	230.35	239.95	609	328.35	276.05	272.25	269.35	278.95
550	290.00	237.70	233.90	231.00	240.60	610	329.00	276.70	272.90	270.00	279.60
551	290.65	238.35	234.55	231.65	241.25	611	329.65	277.35	273.55	270.65	280.25
552	291.30	239.00	235.20	232.30	241.90	612	330.30	278.00	274.20	271.30	280.90
553	291.95	239.65	235.85	232.95	242.55	613	330.95	278.65	274.85	271.95	281.55
554	292.60	240.30	236.50	233.60	243.20	614	331.60	279.30	275.50	272.60	282.20
555	293.25	240.95	237.15	234.25	243.85	615	332.25	279.95	276.15	273.25	282.85
556	293.90	241.60	237.80	234.90	244.50	616	332.90	280.60	276.80	273.90	283.50
557	294.55	242.25	238.45	235.55	245.15	617	333.55	281.25	277.45	274.55	284.15
558	295.20	242.90	239.10	236.20	245.80	618	334.20	281.90	278.10	275.20	284.80
559	295.85	243.55	239.75	236.85	246.45	619	334.85	282.55	278.75	275.85	285.45
560	296.50	244.20	240.40	237.50	247.10	620	335.50	283.20	279.40	276.50	286.10
561	297.15	244.85	241.05	238.15	247.75	621	336.15	283.85	280.05	277.15	286.75
562	297.80	245.50	241.70	238.80	248.40	622	336.80	284.50	280.70	277.80	287.40
563	298.45	246.15	242.35	239.45	249.05	623	337.45	285.15	281.35	278.45	288.05
564	299.10	246.80	243.00	240.10	249.70	624	338.10	285.80	282.00	279.10	288.70
565	299.75	247.45	243.65	240.75	250.35	625	338.75	286.45	282.65	279.75	289.35
566	300.40	248.10	244.30	241.40	251.00	626	339.40	287.10	283.30	280.40	290.00
567	301.05	248.75	244.95	242.05	251.65	627	340.05	287.75	283.95	281.05	290.65
568	301.70	249.40	245.60	242.70	252.30	628	340.70	288.40	284.60	281.70	291.30
569	302.35	250.05	246.25	243.35	252.95	629	341.35	289.05	285.25	282.35	291.95
570	303.00	250.70	246.90	244.00	253.60	630	342.00	289.70	285.90	283.00	292.60
571	303.65	251.35	247.55	244.65	254.25	631	342.65	290.35	286.55	283.65	293.25
572	304.30	252.00	248.20	245.30	254.90	632	343.30	291.00	287.20	284.30	293.90
573	304.95	252.65	248.85	245.95	255.55	633	343.95	291.65	287.85	284.95	294.55
574	305.60	253.30	249.50	246.60	256.20	634	344.60	292.30	288.50	285.60	295.20
575	306.25	253.95	250.15	247.25	256.85	635	345.25	292.95	289.15	286.25	295.85

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 $48 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	$350	$500				Nil	$350	$500
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
636	345.90	293.60	289.80	286.90	296.50	696	384.90	332.60	328.80	325.90	335.50
637	346.55	294.25	290.45	287.55	297.15	697	385.55	333.25	329.45	326.55	336.15
638	347.20	294.90	291.10	288.20	297.80	698	386.20	333.90	330.10	327.20	336.80
639	347.85	295.55	291.75	288.85	298.45	699	386.85	334.55	330.75	327.85	337.45
640	348.50	296.20	292.40	289.50	299.10	700	387.50	335.20	331.40	328.50	338.10
641	349.15	296.85	293.05	290.15	299.75	701	388.15	335.85	332.05	329.15	338.75
642	349.80	297.50	293.70	290.80	300.40	702	388.80	336.50	332.70	329.80	339.40
643	350.45	298.15	294.35	291.45	301.05	703	389.45	337.15	333.35	330.45	340.05
644	351.10	298.80	295.00	292.10	301.70	704	390.10	337.80	334.00	331.10	340.70
645	351.75	299.45	295.65	292.75	302.35	705	390.75	338.45	334.65	331.75	341.35
646	352.40	300.10	296.30	293.40	303.00	706	391.40	339.10	335.30	332.40	342.00
647	353.05	300.75	296.95	294.05	303.65	707	392.05	339.75	335.95	333.05	342.65
648	353.70	301.40	297.60	294.70	304.30	708	392.70	340.40	336.60	333.70	343.30
649	354.35	302.05	298.25	295.35	304.95	709	393.35	341.05	337.25	334.35	343.95
650	355.00	302.70	298.90	296.00	305.60	710	394.00	341.70	337.90	335.00	344.60
651	355.65	303.35	299.55	296.65	306.25	711	394.65	342.35	338.55	335.65	345.25
652	356.30	304.00	300.20	297.30	306.90	712	395.30	343.00	339.20	336.30	345.90
653	356.95	304.65	300.85	297.95	307.55	713	395.95	343.65	339.85	336.95	346.55
654	357.60	305.30	301.50	298.60	308.20	714	396.60	344.30	340.50	337.60	347.20
655	358.25	305.95	302.15	299.25	308.85	715	397.25	344.95	341.15	338.25	347.85
656	358.90	306.60	302.80	299.90	309.50	716	397.90	345.60	341.80	338.90	348.50
657	359.55	307.25	303.45	300.55	310.15	717	398.55	346.25	342.45	339.55	349.15
658	360.20	307.90	304.10	301.20	310.80	718	399.20	346.90	343.10	340.20	349.80
659	360.85	308.55	304.75	301.85	311.45	719	399.85	347.55	343.75	340.85	350.45
660	361.50	309.20	305.40	302.50	312.10	720	400.50	348.20	344.40	341.50	351.10

661	362.15	309.85	306.05	303.15	312.75	721	401.15	348.85	345.05	342.15	351.75
662	362.80	310.50	306.70	303.80	313.40	722	401.80	349.50	345.70	342.80	352.40
663	363.45	311.15	307.35	304.45	314.05	723	402.45	350.15	346.35	343.45	353.05
664	364.10	311.80	308.00	305.10	314.70	724	403.10	350.80	347.00	344.10	353.70
665	364.75	312.45	308.65	305.75	315.35	725	403.75	351.45	347.65	344.75	354.35
666	365.40	313.10	309.30	306.40	316.00	726	404.40	352.10	348.30	345.40	355.00
667	366.05	313.75	309.95	307.05	316.65	727	405.05	352.75	348.95	346.05	355.65
668	366.70	314.40	310.60	307.70	317.30	728	405.70	353.40	349.60	346.70	356.30
669	367.35	315.05	311.25	308.35	317.95	729	406.35	354.05	350.25	347.35	356.95
670	368.00	315.70	311.90	309.00	318.60	730	407.00	354.70	350.90	348.00	357.60
671	368.65	316.35	312.55	309.65	319.25	731	407.65	355.35	351.55	348.65	358.25
672	369.30	317.00	313.20	310.30	319.90	732	408.30	356.00	352.20	349.30	358.90
673	369.95	317.65	313.85	310.95	320.55	733	408.95	356.65	352.85	349.95	359.55
674	370.60	318.30	314.50	311.60	321.20	734	409.60	357.30	353.50	350.60	360.20
675	371.25	318.95	315.15	312.25	321.85	735	410.25	357.95	354.15	351.25	360.85
676	371.90	319.60	315.80	312.90	322.50	736	410.90	358.60	354.80	351.90	361.50
677	372.55	320.25	316.45	313.55	323.15	737	411.55	359.25	355.45	352.55	362.15
678	373.20	320.90	317.10	314.20	323.80	738	412.20	359.90	356.10	353.20	362.80
679	373.85	321.55	317.75	314.85	324.45	739	412.85	360.55	356.75	353.85	363.45
680	374.50	322.20	318.40	315.50	325.10	740	413.50	361.20	357.40	354.50	364.10
681	375.15	322.85	319.05	316.15	325.75	741	414.15	361.85	358.05	355.15	364.75
682	375.80	323.50	319.70	316.80	326.40	742	414.80	362.50	358.70	355.80	365.40
683	376.45	324.15	320.35	317.45	327.05	743	415.45	363.15	359.35	356.45	366.05
684	377.10	324.80	321.00	318.10	327.70	744	416.10	363.80	360.00	357.10	366.70
685	377.75	325.45	321.65	318.75	328.35	745	416.75	364.45	360.65	357.75	367.35
686	378.40	326.10	322.30	319.40	329.00	746	417.40	365.10	361.30	358.40	368.00
687	379.05	326.75	322.95	320.05	329.65	747	418.05	365.75	361.95	359.05	368.65
688	379.70	327.40	323.60	320.70	330.30	748	418.70	366.40	362.60	359.70	369.30
689	380.35	328.05	324.25	321.35	330.95	749	419.35	367.05	363.25	360.35	369.95
690	381.00	328.70	324.90	322.00	331.60	750	420.00	367.70	363.90	361.00	370.60
691	381.65	329.35	325.55	322.65	332.25
692	382.30	330.00	326.20	323.30	332.90
693	382.95	330.65	326.85	323.95	333.55
694	383.60	331.30	327.50	324.60	334.20
695	384.25	331.95	328.15	325.25	334.85