Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1976 No. 115

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1976.*

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 1936-1976.

Dated this fourth day of June, 1976.

JOHN R. KERR

Governor-General.

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 1976.

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 in accordance with the form of a declaration 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 declaration 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—

(a) by omitting from sub-regulation (1) the definition of “ dependant rebate value ” and substituting the following definition:—

“ ‘ dependant rebate value’ means—

(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—the relevant amount specified in Column 3 of that table; or

* Notified in the Australian Government Gazette on 8 June 1976.

  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, 85, 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; and 1975, Nos. 88, 89, 99, 101 and 213.

(b) in relation to a dependant of an employee, being a person who is such a dependant by virtue of sub-regulation 54dae (4)—$500;”;

(b) by omitting from the definition of “ specified rebate value ” in sub-regulation (1) the figure “ 4 ” and substituting the figure “ 3 ”;

(c) by adding after the definition of “ total rebate value ” in sub-regulation (1) the following definitions:—

“ ‘ total zone rebate value ’, in relation to an employee who has furnished a declaration under this Subdivision to his employer or to the Commissioner, means the amount that the employee has specified in the declaration in pursuance of sub-paragraph 54dad (4) (b) (ii);

‘ zone dependant ’, in relation to an employee, means a person who is, by virtue of regulation 54daea, on the relevant date, a zone dependant of the employee for the purposes of this Subdivision;

‘ zone dependant rebate value ’ means—

(a) in relation to a zone dependant of an employee, being a person of a kind included in class 3 in the table in sub-section 159j (2) of the Act—$226 in respect of one such person and $170 in respect of each other such person; or

(b) in relation to a zone dependant of an employee, being a person of a kind included in class 4 in that table— $226.”; and

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

“ (5) Where—

(a) an employee has, in a declaration under this Subdivision furnished to his employer, specified an amount in pursuance of sub-paragraph 54dad (4) (b) (i); or

(b) an employee has lodged with his employer a certificate issued to him by the Commissioner under regulation 54daj that, in pursuance of paragraph 54daj (ba), specifies an amount as the total zone rebate value of the employee,

the employee shall, for the purposes of this Subdivision, be deemed to have claimed a zone rebate in respect of a zone dependant.”.

Rate of deductions where employee claims general concessional rebate only.

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

“(a) 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

(b) 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.”.

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

5. Regulation 54d of the Income Tax Regulations is amended by omitting paragraphs (a), (b) and (c) and substituting the following paragraphs:—

“(a) 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;

(b) if the salary or wages is or are less than $751 (not being a case to which paragraph (a) 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

(c) 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) $365.45; 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) 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

(b) if the salary or wages is or arc $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.”.

Rate of deductions for areas described in Part I or II of Schedule 2 to Act.

7. Regulation 54daa of the Income Tax Regulations is amended—

(a) by omitting paragraphs (a) and (b) of sub-regulation (1) and substituting the following paragraphs: —

“(a) where the employee has claimed a concessional rebate in respect of a dependant but has not claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) $4.15; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 12 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;

(b) where the employee has claimed a concessional rebate in respect of a dependant and has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) $4.15; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 12 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the sum of the number of dollars in the total rebate value and the number of dollars in the total zone rebate value of the employee specified in the declaration by 25;

(c) where the employee has not claimed a concessional rebate in respect of a dependant but has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) $4.15; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 12 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total zone rebate value of the employee specified in the declaration by 25; or

(d) in any other case—$4.15.”; and

(b) by omitting paragraphs (a) and (b) of sub-regulation (2) and substituting the following paragraphs:—

“(a) where the employee has claimed a concessional rebate in respect of a dependant but has not claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 2 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;

(b) where the employee has claimed a concessional rebate in respect of a dependant and has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 2 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the sum of the number of dollars in the total rebate value and the number of dollars in the total zone rebate value of the employee specified in the declaration by 25;

(c) where the employee has not claimed a concessional rebate in respect of a dependant but has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 2 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total zone rebate value of the employee specified in the declaration by 25; or

(d) in any other case—70 cents.”.

Furnishing of declaration.

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

(a) by omitting from paragraph (a) of sub-regulation (1) the word “ or ”; and

(b) by inserting after paragraph (b) of sub-regulation (1) the following paragraphs:—

“(c) the general concessional rebate and a rebate of the kind referred to in section 79a of the Act (being a rebate in respect of a person by reason that the person is, in relation to the employee as a taxpayer, a person of a kind included in class 3 or 4 in the table in sub-section 159j (2) of the Act); or

(d) the general concessional rebate, a rebate of the kind referred to in section 79a of the Act (being a rebate in respect of a person by reason that the person is, in relation to the employee as a taxpayer, a person of a kind included in class 3 or 4 in the table in sub-section 159j (2) of the Act), and one or more of the concessional rebates of the kinds referred to in sections 159j, 159k and 159l of the Act,”.

Form of declaration.

9. Regulation 54dad of the Income Tax Regulations is amended—

(a) by omitting from sub-regulation (2) the word and figure “ sub-regulation (3) ” and substituting the words and figures “ sub-regulations (3) and (4) ”;

(b) by omitting from paragraph (a) of sub-regulation (3) the words “ ‘ Particulars of Dependants of the Employee ’ ” and substituting the words “ ‘ Particulars of Dependants for whom you are entitled to a rebate ’ ”;

(c) by omitting from sub-paragraph (ii) of paragraph (b) of sub-regulation (3) the figures “ $200 ” and substituting the figures “ $350 ”; and

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

“(4) In a declaration under this Subdivision, an employee who receives or is entitled to receive in respect of a week or part of a week salary or wages paid in an area described in Part I or II of Schedule 2 to the Act shall specify—

(a) in that part of the form headed ‘ Zone Rebate ’ —particulars of each of his zone dependants on the date on which the declaration is made whose zone dependant rebate value he desires be taken into account in determining the prescribed rate of deductions to be made for the purposes of section 221c

of the Act by his 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; and

(b) in the column headed ‘Amount of Additional Allowances’ in that part of the form—

(i) opposite to the name of each zone dependant whose name he has included in the declaration—the zone dependant rebate value of that zone dependant; and

(ii) opposite to the word ‘Total’ —the sum of the amounts specified in the form in pursuance of sub-paragraph (i).”.

Meaning of “dependant”.

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

(a) by omitting paragraph (a) of sub-regulation (1) and substituting the following paragraph:—

“(a) that person is, in relation to the employee as a taxpayer, a person of a kind included in class 1, 2, 5 or 6 in the table in sub-section 159j (2) of the Act;”;

(b) by omitting from sub-paragraph (i) of paragraph (c) of sub-regulation (1) the figures “ $400—$1,750 ” and substituting the figures “ $500—$2,170 ”.

(c) by omitting from sub-paragraph (ii) of paragraph (c) of sub-regulation (1) the figures “ $200—$950 ” and substituting the figures “ $452—$1,978 ”;

(d) by omitting from sub-paragraph (iii) of paragraph (c) of sub-regulation (1) the figures “ $150—$750 ” and substituting the figures “ $226—$1,074 ”;

(e) by omitting from sub-regulation (2) the figures “ $150 ” and substituting the figures “ $170 ”;

(f) by omitting from sub-regulation (3) the figures “ $150 ” (first occurring) and substituting the figures “ $170 ”;

(g) by omitting from paragraph (a) of sub-regulation (3) the figures “ $400—31 ” and substituting the figures “ $500—38 ”;

(h) by omitting from paragraph (b) of sub-regulation (3) the figures “ $200—15 ” and substituting the figures “ $452—35 ”; and

(j) by omitting from paragraph (c) of sub-regulation (3) the figures “ $150—12 ” and substituting the figures “ $226—17 ”.

Meaning of “ zone dependant ”

11. After regulation 54dae of the Income Tax Regulations the following regulation is inserted: —

“ 54daea. (1) Subject to sub-regulation (2), a person is a zone dependant of an employee (being an employee who receives or is entitled to receive, in respect of a week or part of a week, salary or wages paid in an area described in Part I or II of Schedule 2 to the Act) for the purposes of this Subdivision on a date only if, on that date—

(a) that person is, in relation to the employee as a taxpayer, a person of a kind included in class 3 or 4 in the table in sub-section 159j (2) of the Act;

(b) the employee contributes, or is, by virtue of sub-section 159j (5) of the Act, to be regarded as having contributed, to the maintenance of that person; and

 (c) the estimated separate net income of that person in respect of the relevant period is less than—

(i) in the case of a person who, if that person is a zone dependant of the employee by virtue of this regulation, would have a zone dependant rebate value of $226—$1,074; or

(ii) in the case of a person who, if that person is a zone dependant of the employee by virtue of this regulation, would have a zone dependant rebate value of $170—$850.

“ (2) A person referred to in sub-regulation (1) is not a zone dependant of an employee for the purposes of this Subdivision on a date if, on that date, the estimated separate net income of that person in respect of the relevant period exceeds $170 and the name of that person has been included in a declaration or declarations under this Subdivision that has or, in the aggregate have, during the relevant period, had effect for the purposes of this Subdivision for a number of weeks not less than the number of weeks ascertained in accordance with sub-regulation (3).

“ (3) The number of weeks referred to in sub-regulation (2) is a number equal to the number ascertained by deducting from the number of whole weeks in the relevant period the number ascertained by dividing the number of whole dollars in the amount by which the estimated separate net income of the person in respect of the relevant period exceeds $170 by—

(a) in the case of a person who would, but for sub-regulation (2), be a zone dependant of the employee with a zone dependant rebate value of $226—17; and

(b) in the case of a person who would, but for sub-regulation (2), be a zone dependant of the employee with a zone dependant rebate value of $170—13,

and disregarding any fraction.”.

Operation or declaration.

12. Regulation 54dag of the Income Tax Regulations is amended by omitting from sub-regulation (6) the words “ in which the employee has claimed a concessional rebate in respect of a dependant ”.

Commissioner’s certificate.

13. Regulation 54daj of the Income Tax Regulations is amended—

(a) by omitting from paragraph (b) the word “ and ”; and

(b) by inserting after paragraph (b) the following paragraph:—

“ (ba) the total zone rebate value, if any, of the employee; and ”.

Effect of certificate.

14. Regulation 54dak of the Income Tax Regulations is amended—

(a) by omitting from paragraph (d) of sub-regulation (1) the word “ and ” (last occurring); and

(b) by inserting after paragraph (e) of sub-regulation (1) the following word and paragraph:—

“ ; and (f) the total zone rebate value, if any, of the employee specified in the certificate in pursuance of paragraph 54daj (ba) were specified in that declaration in pursuance of sub-paragraph 54dad (4) (b) (ii).”.

Change in circumstances affecting entitlement of claimant.

15. Regulation 54dam of the Income Tax Regulations is amended—

(a) by inserting in paragraph (a), after the word “ dependant ” (first occurring), the words “ or zone dependant ”

(b) by inserting in paragraph (a), after the word “ dependant ” (last occurring), the words “ or zone dependant, as the case may be,”;

(c) by inserting in paragraph (c), after the word “ dependant ”, the words “ or zone dependant, as the case may be,”; and

(d) by inserting in sub-paragraph (i) of paragraph (d), after the word “ dependant ” the words “ or zone dependant, as the case may be,”

Third schedule.

16. 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 $53

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	12	4.20	23	8.05	34	11.90	45	15.75
2	0.70	13	4.55	24	8.40	35	12.25	46	16.10
3	1.05	14	4.90	25	8.75	36	12.60	47	16.45
4	1.40	15	5.25	26	9.10	37	12.95	48	16.80
5	1.75	16	5.60	27	9.45	38	13.30	49	17.15
6	2.10	17	5.95	28	9.80	39	13.65	50	17.50
7	2.45	18	6.30	29	10.15	40	14.00	51	17.85
8	2.80	19	6.65	30	10.50	41	14.35	52	18.20
9	3.15	20	7.00	31	10.85	42	14.70
10	3.50	21	7.35	32	11.20	43	15.05
11	3.85	22	7.70	33	11.55	44	15.40

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 $53 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)	$350 (ii)	$500 (iii)			Nil (i)	$350 (ii)	$500 (iii)			Nil (i)	$350 (ii)	$500 (iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
71	24.85	5.40	..	..	91	31.85	10.85	4.15	1.25
72	25.20	5.65	..	..	92	32.20	11.15	4.45	1.55
53	18.55	0.45	..	..	73	25.55	5.90	..	..	93	32.55	11.40	4.70	1.80
54	18.90	0.70	..	..	74	25.90	6.20	..	..	94	32.90	11.70	5 00	2 10
55	19.25	1.00	..	..	75	26.25	6.45	..	..	95	33.25	11.95	5.25	2.35
56	19.60	1.25	..	..	76	26.60	6.75	0.05	..	96	33.60	12.25	5.55	2.65
57	19.95	1.55	..	..	77	26.95	7.00	0.30	..	97	33.95	12.50	5.80	2.90
58	20.30	1.80	..	..	78	27.30	7.30	0.60	..	98	34.30	12.75	6.05	3.15
59	20.65	2.10	..	..	79	27.65	7.55	0.85	..	99	34.65	13.05	6.35	3.45
60	21.00	2.35	..	..	80	28.00	7.85	1.15	..	100	35.00	13.30	6.60	3.70
61	21.35	2.65	..	..	81	28.35	8.10	1.40	..	101	35.35	13.60	6.90	4.00
62	21.70	2.90	..	..	82	28.70	8.40	1.70	..	102	35.70	13.85	7.15	4.25
63	22.05	3.20	..	..	83	29.05	8.65	1.95	..	103	36.05	14.15	7.45	4.55
64	22.40	3.45	..	..	84	29.40	8.95	2.25	..	104	36.40	14.40	7.70	4.80
65	22.75	3.75	..	..	85	29.75	9.20	2.50	..	105	36.75	14.70	8.00	5.10
66	23.10	4.00	..	..	86	30.10	9.50	2.80	..	106	37.10	14.95	8.25	5.35
67	23.45	4.30	..	..	87	30.45	9.75	3.05	0.15	107	37.45	15.30	8.60	5.70
68	23.80	4.55	..	..	88	30.80	10.05	3.35	0.45	108	37.80	15.65	8.95	6.05
69	24.15	4.85	..	..	89	31.15	10.30	3.60	0.70	109	38.25	16.00	9.30	6.40
70	24.50	5.10	..	..	90	31.50	10.60	3.90	1.00	110	38.70	16.35	9.65	6.75

Third Schedule—continued

Table B—continued

        

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	$350	$500			Nil	$350	$500			Nil	$350	$500
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
111	39.15	16.75	10.05	7.15	171	66.15	38.05	31.35	28.45	231	94.60	61.10	54.40	51.50
112	39.60	17.10	10.40	7.50	172	66.60	38.40	31.70	28.80	232	95.15	61.55	54.85	51.95
113	40.05	17.45	10.75	7.85	173	67.05	38.75	32.05	29.15	233	95.70	62.05	55.35	52.45
114	40.50	17.80	11.10	8.20	174	67.50	39.10	32.40	29.50	234	96.25	62.50	55.80	52.90
115	40.95	18.15	11.45	8.55	175	67.95	39.45	32.75	29.85	235	96.80	62.95	56.25	53.35
116	41.40	18.50	11.80	8.90	176	68.40	39.80	33.10	30.20	236	97.35	63.40	56.70	53.80
117	41.85	18.85	12.15	9.25	177	68.85	40.15	33.45	30.55	237	97.90	63.85	57.15	54.25
118	42.30	19.20	12.50	9.60	178	69.30	40.50	33.80	30.90	238	98.45	64.30	57.60	54.70
119	42.75	19.55	12.85	9.95	179	69.75	40.85	34.15	31.25	239	99.00	64.75	58.05	55.15
120	43.20	19.90	13.20	10.30	180	70.20	41.20	34.50	31.60	240	99.55	65.20	58.50	55.60
121	43.65	20.30	13.60	10.70	181	70.65	41.60	34.90	32.00	241	100.10	65.70	59.00	56.10
122	44.10	20.65	13.95	11.05	182	71.10	41.95	35.25	32.35	242	100.65	66.15	59.45	56.55
123	44.55	21.00	14.30	11.40	183	71.55	42.30	35.60	32.70	243	101.20	66.60	59.90	57.00
124	45.00	21.35	14.65	11.75	184	72.00	42.65	35.95	33.05	244	101.75	67.05	60.35	57.45
125	45.45	21.70	15.00	12.10	185	72.45	43.00	36.30	33.40	245	102.30	67.50	60.80	57.90
126	45.90	22.05	15.35	12.45	186	72.90	43.35	36.65	33.75	246	102.85	67.95	61.25	58.35
127	46.35	22.40	15.70	12.80	187	73.35	43.70	37.00	34.10	247	103.40	68.40	61.70	58.80
128	46.80	22.75	16.05	13.15	188	73.80	44.05	37.35	34.45	248	103.95	68.85	62.15	59.25
129	47.25	23.10	16.40	13.50	189	74.25	44.40	37.70	34.80	249	104.50	69.35	62.65	59.75
130	47.70	23.45	16.75	13.85	190	74.70	44.75	38.05	35.15	250	105.05	69.80	63.10	60.20
131	48.15	23.85	17.15	14.25	191	75.15	45.15	38.45	35.55	251	105.60	70.25	63.55	60.65
132	48.60	24.20	17.50	14.60	192	75.60	45.50	38.80	35.90	252	106.15	70.70	64.00	61.10
133	49.05	24.55	17.85	14.95	193	76.05	45.85	39.15	36.25	253	106.70	71.15	64.45	61.55
134	49.50	24.90	18.20	15.30	194	76.50	46.20	39.50	36.60	254	107.25	71.60	64.90	62.00
135	49.95	25.25	18.55	15.65	195	76.95	46.55	39.85	36.95	255	107.80	72.05	65.35	62.45

 

136	50.40	25.60	18.90	16.00	196	77.40	46.90	40.20	37.30	256	108.35	72.50	65.80	62.90
137	50.85	25.95	19.25	16.35	197	77.85	47.25	40.55	37.65	257	108.90	72.95	66.25	63.35
138	51.30	26.30	19.60	16.70	198	78.30	47.60	40.90	38.00	258	109.45	73.45	66.75	63.85
139	51.75	26.65	19.95	17.05	199	78.75	47.95	41.25	38.35	259	110.00	73.90	67.20	64.30
140	52.20	27.00	20.30	17.40	200	79.20	48.30	41.60	38.70	260	110.55	74.35	67.65	64.75
141	52.65	27.40	20.70	17.80	201	79.65	48.70	42.00	39.10	261	111.10	74.80	68.10	65.20
142	53.10	27.75	21.05	18.15	202	80.10	49.05	42.35	39.45	262	111.65	75.25	68.55	65.65
143	53.55	28.10	21.40	18.50	203	80.55	49.40	42.70	39.80	263	112.20	75.70	69.00	66.10
144	54.00	28.45	21.75	18.85	204	81.00	49.75	43.05	40.15	264	112.75	76.15	69.45	66.55
145	54.45	28.80	22.10	19.20	205	81.45	50.10	43.40	40.50	265	113.30	76.60	69.90	67.00
146	54.90	29.15	22.45	19.55	206	81.90	50.45	43.75	40.85	266	113.85	77.10	70.40	67.50
147	55.35	29.50	22.80	19.90	207	82.35	50.80	44.10	41.20	267	114.40	77.55	70.85	67.95
148	55.80	29.85	23.15	20.25	208	82.80	51.15	44.45	41.55	268	114.95	78.00	71.30	68.40
149	56.25	30.20	23.50	20.60	209	83.25	51.50	44.80	41.90	269	115.50	78.45	71.75	68.85
150	56.70	30.55	23.85	20.95	210	83.70	51.85	45.15	42.25	270	116.05	78.90	72.20	69.30
151	57.15	30.95	24.25	21.35	211	84.15	52.25	45.55	42.65	271	116.60	79.35	72.65	69.75
152	57.60	31.30	24.60	21.70	212	84.60	52.60	45.90	43.00	272	117.15	79.80	73.10	70.20
153	58.05	31.65	21.95	22.05	213	85.05	52.95	46.25	43.35	273	117.70	80.25	73.55	70.65
154	58.50	32.00	25.30	22.40	214	85.50	53.35	46.65	43.75	274	118.25	80.75	74.05	71.15
155	58.95	32.35	25.65	22.75	215	85.95	53.80	47.10	44.20	275	118.80	81.20	74.50	71.60
156	59.40	32.70	26.00	23.10	216	86.40	54.30	47.60	44.70	276	119.35	81.65	74.95	72.05
157	59.85	33.05	26.35	23.45	217	86.90	54.75	48.05	45.15	277	119.90	82.10	75.40	72.50
158	60.30	33.40	26.70	23.80	218	87.45	55.20	48.50	45.60	278	120.45	82.55	75.85	72.95
159	60.75	33.75	27.05	24.15	219	88.00	55.65	48.95	46.05	279	121.00	83.00	76.30	73.40
160	61.20	34.10	27.40	24.50	220	88.55	56.10	49.40	46.50	280	121.55	83.45	76.75	73.85
161	61.65	34.50	27.80	24.90	221	89.10	56.55	49.85	46.95	281	122.10	83.90	77.20	74.30
162	62.10	34.85	28.15	25.25	222	89.65	57.00	50.30	47.40	282	122.65	84.35	77.65	74.75
163	62.55	35.20	28.50	25.60	223	90.20	57.45	50.75	47.85	283	123.20	84.85	78.15	75.25
164	63.00	35.55	28.85	25.95	224	90.75	57.95	51.25	48.35	284	123.75	85.30	78.60	75.70
165	63.45	35.90	29.20	26.30	225	91.30	58.40	51.70	48.80	285	124.30	85.75	79.05	76.15
166	63.90	36.25	29.55	26.65	226	91.85	58.85	52.15	49.25	286	124.85	86.20	79.50	76.60
167	64.35	36.60	29.90	27.00	227	92.40	59.30	52.60	49.70	287	125.40	86.65	79.95	77.05
168	64.80	36.95	30.25	27.35	228	92.95	59.75	53.05	50.15	288	125.95	87.10	80.40	77.50
169	65.25	37.30	30.60	27.70	229	93.50	60.20	53.50	50.60	289	126.50	87.55	80.85	77.95
170	65.70	37.65	30.95	28.05	230	94.05	60.65	53.95	51.05	290	127.05	88.00	81.30	78.40

Third SCHEDULE—continued

Table B—continued

            

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	$350	$500			Nil	$350	$500			Nil	$350	$500
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
291	127.60	88.50	81.80	78.90	351	161.90	118.70	112.00	109.10	411	197.90	151.70	145.00	142.10
292	128.15	88.95	82.25	79.35	352	162.50	119.25	112.55	109.65	412	198.50	152.25	145.55	142.65
293	128.70	89.40	82.70	79.80	353	163.10	119.80	113.10	110.20	413	199.10	152.80	146.10	143.20
294	129.25	89.85	83.15	80.25	354	163.70	120.35	113.65	110.75	414	199.70	153.35	146.65	143.75
295	129.80	90.30	83.60	80.70	355	164.30	120.90	114.20	111.30	415	200.30	153.90	147.20	144.30
296	130.35	90.75	84.05	81.15	356	164.90	121.45	114.75	111.85	416	200.90	154.45	147.75	144.85
297	130.90	91.20	84.50	81.60	357	165.50	122.00	115.30	112.40	417	201.50	155.00	148.30	145.40
298	131.45	91.65	84.95	82.05	358	166.10	122.55	115.85	112.95	418	202.10	155.55	148.85	145.95
299	132.00	92.15	85.45	82.55	359	166.70	123.10	116.40	113.50	419	202.70	156.10	149.40	146.50
300	132.55	92.60	85.90	83.00	360	167.30	123.65	116.95	114.05	420	203.30	156.65	149.95	147.05
301	133.10	93.05	86.35	83.45	361	167.90	124.20	117.50	114.60	421	203.90	157.20	150.50	147.60
302	133.65	93.50	86.80	83.90	362	168.50	124.75	118.05	115.15	422	204.50	157.75	151.05	148.15
303	134.20	93.95	87.25	84.35	363	169.10	125.30	118.60	115.70	423	205.10	158.30	151.60	148.70
304	134.75	94.40	87.70	84.80	364	169.70	125.85	119.15	116.25	424	205.70	158.85	152.15	149.25
305	135.30	94.85	88.15	85.25	365	170.30	126.40	119.70	116.80	425	206.30	159.40	152.70	149.80
306	135.85	95.30	88.60	85.70	366	170.90	126.95	120.25	117.35	426	206.90	159.95	153.25	150.35
307	136.40	95.75	89.05	86.15	367	171.50	127.50	120.80	117.90	427	207.50	160.50	153.80	150.90
308	136.95	96.25	89.55	86.65	368	172.10	128.05	121.35	118.45	428	208.10	161.05	154.35	151.45
309	137.50	96.70	90.00	87.10	369	172.70	128.60	121.90	119.00	429	208.70	161.60	154.90	152.00
310	138.05	97.15	90.45	87.55	370	173.30	129.15	122.45	119.55	430	209.30	162.20	155.50	152.60
311	138.60	97.60	90.90	88.00	371	173.90	129.70	123.00	120.10	431	209.90	162.80	156.10	153.20
312	139.15	98.05	91.35	88.45	372	174.50	130.25	123.55	120.65	432	210.50	163.40	156.70	153.80
313	139.70	98.50	91.80	88.90	373	175.10	130.80	124.10	121.20	433	211.10	164.00	157.30	154.40
314	140.25	98.95	92.25	89.35	374	175.70	131.35	124.65	121.75	434	211.70	164.60	157.90	155.00
315	140.80	99.40	92.70	89.80	375	176.30	131.90	125.20	122.30	435	212.35	165.20	158.50	155.60

 

316	141.35	99.90	93.20	90.30	376	176.90	132.45	125.75	122.85	436	213.00	165.80	159.10	156.20
317	141.90	100.35	93.65	90.75	377	177.50	133.00	126.30	123.40	437	213.65	166.40	159.70	156.80
318	142.45	100.80	94.10	91.20	378	178.10	133.55	126.85	123.95	438	214.30	167.00	160.30	157.40
319	143.00	101.25	94.55	91.65	379	178.70	134.10	127.40	124.50	439	214.95	167.60	160.90	158.00
320	143.55	101.70	95.00	92.10	380	179.30	134.65	127.95	125.05	440	215.60	168.20	161.50	158.60
321	144.10	102.20	95.50	92.60	381	179.90	135.20	128.50	125.60	441	216.25	168.80	162.10	159.20
322	144.65	102.75	96.05	93.15	382	180.50	135.75	129.05	126.15	442	216.90	169.40	162.70	159.80
323	145.20	103.30	96.60	93.70	383	181.10	136.30	129.60	126.70	443	217.55	170.00	163.30	160.40
324	145.75	103.85	97.15	94.25	384	181.70	136.85	130.15	127.25	444	218.20	170.60	163.90	161.00
325	146.30	104.40	97.70	94.30	385	182.30	137.40	130.70	127.80	445	218.85	171.20	164.50	161.60
326	146.90	104.95	98.25	95.35	386	182.90	137.95	131.25	128.35	446	219.50	171.80	165.10	162.20
327	147.50	105.50	98.80	95.90	387	183.50	138.50	131.80	128.90	447	220.15	172.40	165.70	162.80
328	148.10	106.05	99.35	96.45	388	184.10	139.05	132.35	129.45	448	220.80	173.00	166.30	163.40
329	148.70	106.60	99.90	97.00	389	184.70	139.60	132.90	130.00	449	221.45	173.60	166.90	164.00
330	149.30	107.15	100.45	97.55	390	185.30	140.15	133.45	130.55	450	222.10	174.20	167.50	164.60
331	149.90	107.70	101.00	98.10	391	185.90	140.70	134.00	131.10	451	222.75	174.80	168.10	165.20
332	150.50	108.25	101.55	98.65	392	186.50	141.25	134.55	131.65	452	223.40	175.40	168.70	165.80
333	151.10	108.80	102.10	99.20	393	187.10	141.80	135.10	132.20	453	224.05	176.00	169.30	166.40
334	151.70	109.35	102.65	99.75	394	187.70	142.35	135.65	132.75	454	224.70	176.60	169.90	167.00
335	152.30	109.90	103.20	100.30	395	188.30	142.90	136.20	133.30	455	225.35	177.20	170.50	167.60
336	152.90	110.45	103.75	100.85	396	188.90	143.45	136.75	133.85	456	226.00	177.80	171.10	168.20
337	153.50	111.00	104.30	101.40	397	189.50	144.00	137.30	134.40	457	226.65	178.40	171.70	168.80
338	154.10	111.55	104.85	101.95	39S	190.10	144.55	137.85	134.95	458	227.30	179.00	172.30	169.40
339	154.70	112.10	105.40	102.50	399	190.70	145.10	138.40	135.50	459	227.95	179.60	172.90	170.00
340	155.30	112.65	105.95	103.05	400	191.30	145.65	138.95	136.05	460	228.60	180.20	173.50	170.60
341	155.90	113.20	106.50	103.60	401	191.90	146.20	139.50	136.60	461	229.25	180.80	174.10	171.20
342	156.50	113.75	107.05	104.15	402	192.50	146.75	140.05	137.15	462	229.90	181.40	174.70	171.80
343	157.10	114.30	107.60	104.70	403	193.10	147.30	140.60	137.70	463	230.55	182.00	175.30	172.40
344	157.70	114.85	108.15	105.25	404	193.70	147.85	141.15	138.25	464	231.20	182.60	175.90	173.00
345	158.30	115.40	108.70	105.80	405	194.30	148.40	141.70	138.80	465	231.85	183.20	176.50	173.60
346	158.90	115.95	109.25	106.35	406	194.90	148.95	142.25	139.35	466	232.50	183.80	177.10	174.20
347	159.50	116.50	109.80	106.90	407	195.50	149.50	142.80	139.90	467	233.15	184.40	177.70	174.80
348	160.10	117.05	110.35	107.45	408	196.10	150.05	143.35	140.45	468	233.80	185.00	178.30	175.40
349	160.70	117.60	110.90	108.00	409	196.70	150.60	143.90	141.00	469	234.45	185.60	178.90	176.00
350	161.30	118.15	111.45	108.55	410	197.30	151.15	144.45	141.55	470	235.10	186.20	179.50	176.60

Third Schedule—continued

Table B—continued

            

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	$350	$500			Nil	$350	$500			Nil	$350	$500
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
471	235.75	186.80	180.10	177.20	531	274.75	222.80	216.10	213.20	591	313.75	261.45	254.75	251.85
472	236.40	187.40	180.70	177.80	532	275.40	223.40	216.70	213.80	592	314.40	262.10	255.40	252.50
473	237.05	188.00	181.30	178.40	533	276.05	224.00	217.30	214.40	593	315.05	262.75	256.05	253.15
474	237.70	188.60	181.90	179.00	534	276.70	224.60	217.90	215.00	594	315.70	263.40	256.70	253.80
475	238.35	189.20	182.50	179.60	535	277.35	225.20	218.50	215.60	595	316.35	264.05	257.35	254.45
476	239.00	189.80	183.10	180.20	536	278.00	225.80	219.10	216.20	596	317.00	264.70	258.00	255.10
477	239.65	190.40	183.70	180.80	537	278.65	226.40	219.70	216.80	597	317.65	265.35	258.65	255.75
478	240.30	191.00	184.30	181.40	538	279.30	227.00	220.30	217.40	598	318.30	266.00	259.30	256.40
479	240.95	191.60	184.90	182.00	539	279.95	227.65	220.95	218.05	599	318.95	266.65	259.95	257.05
480	241.60	192.20	185.50	182.60	540	280.60	228.30	221.60	218.70	600	319.60	267.30	260.60	257.70
481	242.25	192.80	186.10	183.20	541	281.25	228.95	222.25	219.35	601	320.25	267.95	261.25	258.35
482	242.90	193.40	186.70	183.80	542	281.90	229.60	222.90	220.00	602	320.90	268.60	261.90	259.00
483	243.55	194.00	187.30	184.40	543	282.55	230.25	223.55	220.65	603	321.55	269.25	262.55	259.65
484	244.20	194.60	187.90	185.00	544	283.20	230.90	224.20	221.30	604	322.20	269.90	263.20	260.30
485	244.85	195.20	188.50	185.60	545	283.85	231.55	224.85	221.95	605	322.85	270.55	263.85	260.95
486	245.50	195.80	189.10	186.20	546	284.50	232.20	225.50	222.60	606	323.50	271.20	264.50	261.60
487	246.15	196.40	189.70	186.80	547	285.15	232.85	226.15	223.25	607	324.15	271.85	265.15	262.25
488	246.80	197.00	190.30	187.40	548	285.80	233.50	226.80	223.90	608	324.80	272.50	265.80	262.90
489	247.45	197.60	190.90	188.00	549	286.45	234.15	227.45	224.55	609	325.45	273.15	266.45	263.55
490	248.10	198.20	191.50	188.60	550	287.10	234.80	228.10	225.20	610	326.10	273.80	267.10	264.20
491	248.75	198.80	192.10	189.20	551	287.75	235.45	228.75	225.85	611	326.75	274.45	267.75	264.85
492	249.40	199.40	192.70	189.80	552	288.40	236.10	229.40	226.50	612	327.40	275.10	268.40	265.50
493	250.05	200.00	193.30	190.40	553	289.05	236.75	230.05	227.15	613	328.05	275.75	269.05	266.15
494	250.70	200.60	193.90	191.00	554	289.70	237.40	230.70	227.80	614	328.70	276.40	269.70	266.80
495	251.35	201.20	194.50	191.60	555	290.35	238.05	231.35	228.45	615	329.35	277.05	270.35	267.45

 

496	252.00	201.80	195.10	192.20	556	291.00	238.70	232.00	229.10	616	330.00	277.70	271.00	268.10
497	252.65	202.40	195.70	192.80	557	291.65	239.35	232.65	229.75	617	330.65	278.35	271.65	268.75
498	253.30	203.00	196.30	193.40	558	292.30	240.00	233.30	230.40	618	331.30	279.00	272.30	269.40
499	253.95	203.60	196.90	194.00	559	292.95	240.65	233.95	231.05	619	331.95	279.65	272.95	270.05
500	254.60	204.20	197.50	194.60	560	293.60	241.30	234.60	231.70	620	332.60	280.30	273.60	270.70
501	255.25	204.80	198.10	195.20	561	294.25	241.95	235.25	232.35	621	333.25	280.95	274.25	271.35
502	255.90	205.40	198.70	195.80	562	294.90	242.60	235.90	233.00	622	333.90	281.60	274.90	272.00
503	256.55	206.00	199.30	196.40	563	295.55	243.25	236.55	233.65	623	334.55	282.25	275.55	272.65
504	257.20	206.60	199.90	197.00	564	296.20	243.90	237.20	234.30	624	335.20	282.90	276.20	273.30
505	257.85	207.20	200.50	197.60	565	296.85	244.55	237.85	234.95	625	335.85	283.55	276.85	273.95
506	258.50	207.80	201.10	198.20	566	297.50	245.20	238.50	235.60	626	336.50	284.20	277.50	274.60
507	259.15	208.40	201.70	198.80	567	298.15	245.85	239.15	236.25	627	337.15	284.85	278.15	275.25
503	259.80	209.00	202.30	199.40	568	298.80	246.50	239.80	236.90	628	337.80	285.50	278.80	275.90
509	260.45	209.60	202.90	200.00	569	299.45	247.15	240.45	237.55	629	338.45	286.15	279.45	276.55
510	261.10	210.20	203.50	200.60	570	300.10	247.80	241.10	238.20	630	339.10	285.80	280.10	277.20
511	261.75	210.80	204.10	201.20	571	300.75	248.45	241.75	238.85	631	339.75	287.45	280.75	277.85
512	262.40	211.40	204.70	201.80	572	301.40	249.10	242.40	239.50	632	340.40	288.10	281.40	278.50
513	263.05	212.00	205.30	202.40	573	302.05	249.75	243.05	240.15	633	341.05	288.75	282.05	279.15
514	263.70	212.60	205.90	203.00	574	302.70	250.40	243.70	240.80	634	341.70	289.40	282.70	279.80
515	264.35	213.20	206.50	203.60	575	303.35	251.05	244.35	241.45	635	342.35	290.05	283.35	280.45
516	265.00	213.80	207.10	204.20	576	304.00	251.70	245.00	242.10	636	343.00	290.70	284.00	281.10
517	265.65	214.40	207.70	204.80	577	304.65	252.35	245.65	242.75	637	343.65	291.35	284.65	281.75
518	266.30	215.00	208.30	205.40	578	305.30	253.00	246.30	243.40	638	344.30	292.00	285.30	282.40
519	266.95	215.60	208.90	206.00	579	305.95	253.65	246.95	244.05	639	344.95	292.65	285.95	283.05
520	267.60	216.20	209.50	206.60	580	306.60	254.30	247.60	244.70	640	345.60	293.30	286.60	283.70
521	268.25	216.80	210.10	207.20	581	307.25	254.95	248.25	245.35	641	346.25	293.95	287.25	284.35
522	268.90	217.40	210.70	207.80	582	307.90	255.60	248.90	246.00	642	346.90	294.60	287.90	285.00
523	269.55	218.00	211.30	208.40	583	308.55	256.25	249.55	246.65	643	347.55	295.25	288.55	285.65
524	270.20	218.60	211.90	209.00	584	309.20	256.90	250.20	247.30	644	348.20	295.90	289.20	286.30
525	270.85	219.20	212.50	209.60	585	309.85	257.55	250.85	247.95	645	348.85	296.55	289.85	286.95
526	271.50	219.80	213.10	210.20	536	310.50	258.20	251.50	248.60	646	349.50	297.20	290.50	287.60
527	272.15	220.40	213.70	210.80	587	311.15	258.85	252.15	249.25	647	350.15	297.85	291.15	288.25
528	272.80	221.00	214.30	211.40	588	311.80	259.50	252.80	249.90	648	350.80	298.50	291.80	288.90
529	273.45	221.60	214.90	212.00	589	312.45	260.15	253.45	250.55	649	351.45	299.15	292.45	289.55
530	274.10	222.20	215.50	212.60	590	313.10	260.80	254.10	251.20	650	352.10	299.80	293.10	290.20

Third Schedule—continued

Table B—continued

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)	$350 (ii)	$500 (iii)			Nil (i)	$350 (ii)	$500 (iii)			Nil (i)	$350 (iii)	$00 (iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
651	352.75	300.45	293.75	290.85	686	375.50	323.20	316.50	313.60	721	398.25	345.95	339.25	336.35
652	353.40	301.10	294.40	291.50	687	376.15	323.85	317.15	314.25	722	398.90	346.60	339.90	337.00
653	354.05	301.75	295.05	292.15	688	376.80	324.50	317.80	314.90	723	399.55	347.25	340.55	337.65
654	354.70	302.40	295.70	292.80	689	377.45	325.15	318.45	315.55	724	400.20	347.90	341.20	338.30
655	355.35	303.05	296.35	293.45	690	378.10	325.80	319.10	316.20	725	400.85	348.55	341.85	338.95
656	356.00	303.70	297.00	294.10	691	378.75	326.45	319.75	316.85	726	401.50	349.20	342.50	339.60
657	356.65	304.35	297.65	294.75

692	379.40	327.10	320.40	317.50	727	402.15	349.85	343.15	340.25
658	357.30	305.00	298.30	295.40	693	380.05	327.75	321.05	318.15	728	402.80	350.50	343.80	340.90
659	357.95	305.65	298.95	296.05	694	380.70	328.40	321.70	318.80	729	403.45	351.15	344.45	341.55
660	358.60	306.30	299.60	296.70	695	381.35	329.05	322.35	319.45	730	404.10	351.80	345.10	342.20
661	359.25	306.95	300.25	297.35	696	382.00	329.70	323.00	320.10	731	404.75	352.45	345.75	342.85
662	359.90	307.60	300.90	298.00	697	382.65	330.35	323.65	320.75	732	405.40	353.10	346.40	343.50
663	360.55	308.25	301.55	298.65	698	383.30	331.00	324.30	321.40	733	406.05	353.75	347.05	344.15
664	361.20	308.90	302.20	299.30	699	383.95	331.65	324.95	322.05	734	406.70	354.40	347.70	344.80
665	361.85	309.55	302.85	299.95	700	384.60	332.30	325.60	322.70	735	407.35	355.05	348.35	345.45
666	362.50	310.20	303.50	300.60	701	385.25	332.95	326.25	323.35	736	408.00	355.70	349.00	346.10
667	363.15	310.85	304.15	301.25	702	385.90	333.60	326.90	324.00	737	408.65	356.35	349.65	346.75
668	363.80	311.50	304.80	301.90	703	386.55	334.25	327.55	324.65	738	409.30	357.00	350.30	347.40
669	364.45	312.15	305.45	302.55	704	387.20	334.90	328.20	325.30	739	409.95	357.65	350.95	348.05
670	365.10	312.80	306.10	303.20	705	387.85	335.55	328.85	325.95	740	410.60	358.30	351.60	348.70
671	365.75	313.45	306.75	303.85	706	388.50	336.20	329.50	326.60	741	411.25	358.95	352.25	349.35
672	366.40	314.10	307.40	304.50	707	389.15	336.85	330.15	327.25	742	411.90	359.60	352.90	350.00
673	367.05	314.75	308.05	305.15	708	389.80	337.50	330.80	327.90	743	412.55	360.25	353.55	350.65
674	367.70	315.40	308.70	305.80	709	390.45	338.15	331.45	328.55	744	413.20	360.90	354.20	351.30
675	368.35	316.05	309.35	306.45	710	391.10	338.80	332.10	329.20	745	413.85	361.55	354.85	351.95

 

676	369.00	316.70	310.00	307.10	711	391.75	339.45	332.75	329.85	746	414.50	362.20	355.50	352.60
677	369.65	317.35	310.65	307.75	712	392.40	340.10	333.40	330.50	747	415.15	362.85	356.15	353.25
678	370.30	318.00	311.30	308.40	713	393.05	340.75	334.05	331.15	748	415.80	363.50	356.80	353.90
679	370.95	318.65	311.95	309.05	714	393.70	341.40	334.70	331.80	749	416.45	364.15	357.45	354.55
680	371.60	319.30	312.60	309.70	715	394.35	342.05	335.35	332.45	750	417.10	364.80	358.10	355.20
681	372.25	319.95	313.25	310.35	716	395.00	342.70	336.00	333.10
682	372.90	320.60	313.90	311.00	717	395.65	343.35	336.65	333.75
683	373.55	321.25	314.55	311.65	718	396.30	344.00	337.30	334.40
684	374.20	321.90	315.20	312.30	719	396.95	344.65	337.95	335.05
685	374.85	322.55	315.85	312.95	720	397.60	345.30	338.60	335.70