Income Tax Regulations (Amendment) (Cth)

 

Statutory Rules

1975

No. 213

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1975.*

I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1975.

Dated this twenty-seventh day of November, 1975.

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 January 1976.

Transitional.

2. (1) A declaration made in accordance with regulation 54c of the Income Tax Regulations as in force immediately before the commencement of these Regulations, being a declaration that had effect during a relevant period for the purposes of Subdivision A of Division 2 of Part VI of those Regulations as so in force, shall be deemed to be a declaration under and for the purposes of that Subdivision of those Regulations as amended by these Regulations and to have effect during the relevant period as provided by that Subdivision of those Regulations as so amended.

(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 of those Regulations as so amended.

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* Notified in the Australian Government Gazette on 28 November 1975.

  Statutory Rules 1936, No. 94. as amended to date. For previous amendments of the Income Tax Regulations see footnote   to Statutory Rules 1975, No. 88 and see also Statutory Rules 1975, Nos. 88, 89, 99 and 101.

(3) In this regulation, “ relevant period ” has the same meaning as in Subdivision A of Division 2 of Part VI of the Income Tax Regulations as amended by these Regulations.

3.Subdivision A of Division 2 of Part VI of the Income Tax Regulations is repealed and the following Subdivision substituted:—

“ Subdivision A—Rates of Deductions from Salaries or Wages of Employees

Interpretation.

“ 54a. (1) In this Subdivision, unless the contrary intention appears—

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

‘ dependant rebate value ’ means—

(a) in relation to a dependant of an employee, being a dependant of a kind included in class 1, 2, 4, 5 or 6 in the table in sub-section 159j (2) of the Act—the relevant amount specified in Column 3 of that table;

(b) in relation to a dependant of an employee, being a dependant of a kind included in class 3 in that table—$200 in respect of one such dependant and $150 in respect of each other such dependant; or

(c) in relation to a dependant of an employee, being a person who is such a dependant by virtue of sub-regulation 54 dae (4)—$400;

‘ estimated separate net income ’, in relation to a person in respect of a relevant period, means an amount equal to the sum of—

(a) the amount, if any of the separate net income of the person since the commencement of the period to and including the relevant date; and

(b) the amount, if any, that would be the separate net income of the person for the remainder of the period if the relevant facts and circumstances that exist on that date were to continue unchanged during the remainder of the period;

‘ general concessional rebate ’ means the rebate of tax to which an employee would, but for sub-section 159n (4) and section 160ad of the Act, be entitled, by virtue of sub-section 159n (2) of the Act, in his assessment in respect of income of a year of income if a rebatable amount within the meaning of section 159n of the Act were not applicable to him in respect of that year of income;

‘ relevant period ’ in relation to a person who, in relation to an employee as a taxpayer in a year of income, is a person of a kind specified in Column 2 of the table in sub-section 159j (2) of the Act, means—

(a) if, having regard to the relevant facts and circumstances that existed during that year of income on and before the relevant date, the employee reasonably believes that, at the end of that year of income, he will have contributed, or will, by virtue of sub-section 159j (5) of the Act, be regarded as having contributed, to the maintenance of that person for the whole of that year of income—that year of income; or

(b) in any other case—that part, or the aggregate of those parts, of that year of income during which, having regard to the relevant facts and circumstances referred to in paragraph (a); the employee reasonably believes that, at the end of that year of income, he will have contributed, or will, by virtue of subsection 159j (5) of the Act, be regarded as having contributed, to the maintenance of that person;

‘ separate net income ’ has the same meaning as in section 159j of the Act;

‘ specified rebate value ’ means an amount equal to one of the amounts specified in the headings of the sub-columns of Column 4 of Table B in the Third Schedule;

‘ total 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 (3) (b) (iii).

“ (2) In this Subdivision, a reference to a declaration under this Subdivision shall, unless the contrary intention appears, be read as a reference to such a declaration that, by virtue of regulation 54dag, has effect for the purposes of this Subdivision.

“ (3) In this Subdivision, a reference to a certificate issued to an employee by the Commissioner under regulation 54daj shall, unless the contrary intention appears, be read as a reference to such a certificate that, by virtue of regulation 54dal, has effect for the purposes of this Subdivision.

“ (4) Where—

(a) an employee has, in a declaration under this Subdivision furnished to his employer, specified an amount in pursuance of sub-paragraph 54dad (3) (b) (i) or (ii); 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 (b), specifies an amount as the total rebate value of the employee,

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

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

“ 54b. In the application of this Subdivision in determining the prescribed rate of deductions to be made for the purposes of section 221c of the Act by an employer from payments of salary or wages to an employee who has furnished a declaration under Subdivision AA, each reference in paragraph 54c (a), 54c (b), 54d (a), 54d (b), 54d (c), 54da (a) or 54da (b) to salary or wages shall be read as a reference to the amount of the salary or wages of the employee as reduced by—

(a) where that declaration was furnished by the employee to his employer—the amount by which the amount of the salary or wages is to be reduced in accordance with regulation 54df; or

(b) where that declaration was furnished by the employee to the Commissioner—the amount by which the amount of the salary or wages is to be reduced in pursuance of the notification given to the employer by the Commissioner under regulation 54dh.

Rate of deductions where employee general concessional rebate only.

“ 54c. 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) if the salary or wages is or are less than $601—the amount specified in Column 3 of Table B or in Column 3 of Table C, 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 are $601 or more—the amount equal to the sum of $282.15 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 $601.

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

“ 54d. 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) if the salary or wages is or are less than $201 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 4 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; or

(b) if the salary or wages is or are less than $601 (not being a case to which paragraph (a) applies)—the amount obtained by deducting from the amount specified in Column 3 of Table B or in Column 3 of Table C, 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 the amount ascertained by multiplying 95 cents by the number ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 50; or

(c) if the salary or wages is or are $601 or more—the amount obtained by deducting from the amount equal to the sum of—

(i) $282.15; 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 $601,

the amount ascertained by multiplying 95 cents by the number ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 50.

Rate of deductions where employee does not furnish declaration.

“ 54da. Subject to this Subdivision, in circumstances other than those to which regulation 54c, 54d or 54daa applies, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by an employer from payments of salary or wages that an employee of the employer 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 $601—the amount specified in Column 2 of Table A, in Column 2 of Table B, or in Column 2

of Table C, 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 are $601 or more—the amount equal to the sum of $328.45 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 $601.

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

“ 54daa. (1) Subject to this Subdivision, where any salary or wages that an employee receives or is entitled to receive in respect of a week or part of a week is or are paid in an area described in Part I of Schedule 2 to the Act and the employee has furnished to his employer a declaration under this Subdivision, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of the salary or wages is the rate obtained by deducting from the rate that would, but for this regulation, have been applicable in accordance with regulation 54c or 54d, as the case requires—

(a) where the employee has claimed a concessional rebate in respect of a dependant—the amount equal to the sum of $4.15 and the amount ascertained by multiplying 25 cents by the number ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 50; or

(b) in any other case—$4.15.

“ (2) Subject to this Subdivision, where any salary or wages that an employee receives or is entitled to receive in respect of a week or part of a week is or are paid in an area described in Part II of Schedule 2 to the Act and the employee has furnished to his employer a declaration under this Subdivision, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of the salary or wages is the rate obtained by deducting from the rate that would, but for this regulation, have been applicable in accordance with regulation 54c or 54d, as the case requires—

a) where the employee has claimed a concessional rebate in respect of a dependant—the amount equal to the sum of 70 cents and the amount ascertained by multiplying 5 cents by the number ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 50; or

(b) in any other case—70 cents.

Small amounts of salary or wages paid by certain employers.

“ 54dab. Where the whole of the salary or wages that an employee receives or is entitled to receive from an employer in respect of a week or part of a week—

(a) does not or do not relate to employment in, or in connexion with, a trade, business, profession or undertaking carried on by the employer; and

(b) does not or do not exceed $20,

the amount of the salary or wages shall, for the purposes of this Subdivision, be deemed to be less than $1.

Furnishing of declaration.

“ 54dac. (1) Subject to this Subdivision, an employee who desires to have—

(a) the general concessional rebate; or

(b) the general concessional rebate and one or more of the concessional rebates of the kinds referred to in sections 159j, 159k and 159l of the Act,

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 may furnish a declaration under this Subdivision to his employer.

“ (2) An employee shall not furnish a declaration under this Subdivision—

(a) to an employer of the employee while—

(i) another declaration under this Subdivision furnished by the employee to another employer of the employee; or

(ii) a certificate issued to the employee by the Commissioner under regulation 54daj.

has not ceased to have effect for the purposes of this Subdivision; or

(b) to the Commissioner while another declaration under this Subdivision furnished by the employee to an employer of the employee has not ceased to have effect for the purposes of this Subdivision.

Form of declaration.

“ 54dad. (1) A declaration under this Subdivision 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.

“ (2) A declaration under this Subdivision shall be in a form that includes the headings, column and directions referred to in sub-regulation (3).

“ (3) In a declaration under this Subdivision, an employee shall specify—

(a) in that part of the form headed ‘ Particulars of Dependants of the Employee ’—particulars of each of his dependants on the date on which the declaration is made whose 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 ‘ Concessional Rebate Claimed ’ in that part of the form—

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

(ii) if he is, on that date, a person who has an entitlement under regulation 54daf and he desires that the rebate of tax referred to in that regulation 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, opposite to the words ‘ Sole Parent ’—$200; and

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

Meaning of “dependant”.

“ 54dae. (1) Subject to sub-regulations (2) and (4), a person is a dependant of an employee 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 specified in Column 2 of 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 dependant of the employee by virtue of this regulation, would have a dependant rebate value of $400—$1,750;

(ii) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $200—$950; or

(iii) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $150—$750.

“ (2) A person referred to in sub-regulation (1) is not a 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 $150 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 $150 by—

(a) in the case of a person who would, but for sub-regulation (2), be a dependant of the employee with a dependant rebate value of $400—31;

(b) in the case of a person who would, but for sub-regulation (2), be a dependant of the employee with a dependant rebate value of $200—15; and

(c) in the case of a person who would, but for sub-regulation (2), be a dependant of the employee with a dependant rebate value of $150—12,

and disregarding any fraction.

“ (4) Subject to sub-regulation (5), where the relevant facts and circumstances that exist on a date in a year of income are such that, if those facts and circumstances were to exist during the whole of that year of income, an employee would, subject to section 160ad of the Act, be entitled in his assessment in respect of income of that year of income to a rebate of tax of a kind referred to in section 159l of the Act, the person who, on that date, is wholly engaged in keeping house in Australia for the employee is, on that date, a dependant of the employee for the purposes of this Subdivision.

“ (5) A person referred to in sub-regulation (4) is not a dependant of an employee for the purposes of this Subdivision on a date in a year of income if, having regard to the relevant facts and circumstances that existed during that year of income on and before that date, and it being assumed that the relevant facts and circumstances existing on that date will continue unchanged during the whole of the remainder of that year of income, the employee would not be entitled in his assessment in respect of income of that year of income to a rebate of tax of a kind referred to in section 159l of the Act.

Sole parent rebate.

“ 54daf. (1) Where the relevant facts and circumstances that exist on a date in a year of income are such that, if those facts and circumstances were to exist during the whole of that year of income, an employee would, subject to section 160ad of the Act, be entitled in his assessment in respect of income of that year of income to a rebate of tax of a kind referred to in section 159k of the Act, the employee is, on that date, entitled, subject to this Subdivision, to have that rebate of tax 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.

“ (2) A person referred to in sub-regulation (1) does not have an entitlement under this regulation on a date in a year of income if, having regard to the relevant facts and circumstances that existed during that year of income on and before that date, and it being assumed that the relevant facts and circumstances existing on that date will continue unchanged during the whole of the remainder of that year of income, the employee would not be entitled in his assessment in respect of income of that year of income to a rebate of tax of a kind referred to in section 159k of the Act.

Operation of declaration.

“ 54dag. (1) Where an employee furnishes a declaration under this Subdivision to his employer, the employer is, subject to this regulation, required to commence to give effect to that declaration for the purposes of this Subdivision—

(a) where the declaration is furnished by the employee on the first day of his employment with the employer—on the date of the first payment of salary or wages to the employee; or

(b) in any other case—not later than the date of the first payment of salary or wages to the employee after the close of the pay period that commences after the declaration is furnished.

“ (2) Where a declaration under this Subdivision in a form that relates to a particular financial year is furnished to an employer or to the Commissioner before the first day of that financial year, the provisions of this Subdivision (other than regulation 54dam) apply as if that declaration had been made and furnished on the first day of that financial year.

“ (3) Subject to sub-regulation (6), where, after having furnished a declaration under this Subdivision to his employer, an employee directs his employer, in writing, to disregard the declaration, the declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee after the last payment of salary or wages to the employee before the close of the first pay period that ends after the date on which the employee so directs his employer.

“ (4) Subject to sub-regulation (6), where, after having furnished a declaration under this Subdivision to his employer, an employee furnishes a further declaration under this Subdivision to his employer, the first-mentioned declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee on and after the date on which the employer commences to give effect to the further declaration for the purposes of this Subdivision.

“ (5) Where, after having furnished a declaration under this Subdivision to his employer, an employee’s employment with that employer is terminated, that declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee in respect of any period of employment with that employer after the date of that termination.

“ (6) Subject to this Subdivision, a declaration under this Subdivision furnished by an employee to his employer in which the employee has claimed a concessional rebate in respect of a dependant shall, unless it sooner ceases to have effect for the purposes of this Subdivision by virtue of sub-regulation (3), (4) or (5), have effect for the purposes of this Subdivision only to and including—

(a) the date on which the last payment of salary or wages to that employee is or are made before 1 July next following the date on which the declaration was furnished; or

(b) if the Commissioner, by notice published in the Gazette, determines a date for the purposes of this sub-regulation—the date on which the last payment of salary or wages to that employee is or are made before the date so determined.

“ (7) The Commissioner may, by notice published in the Gazette, determine a date for the purposes of sub-regulation (6), being a date later than the 1 July referred to in that sub-regulation.

Declaration furnished to Commissioner in certain circumstances.

“ 54dah. Where—

(a) by reason of circumstances connected with the employment of an employee, it is or will be impracticable for the employee to furnish a declaration under this Subdivision to his employer; or

(b) the employee does not desire to furnish a declaration under this Subdivision to his employer,

the employee may furnish a declaration under this Subdivision to the Commissioner.

Commissioner’s certificate.

“ 54daj. Upon receiving a declaration under this Subdivision furnished by an employee in accordance with regulation 54dah, the Commissioner may issue to the employee a certificate specifying—

(a) that the employee desires that the general concessional rebate be taken into account in determining the prescribed rate of deductions to be made for the purposes of section 221c of the Act by an 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;

(b) the total rebate value, if any, of the employee; and

(c) 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.

“ 54dak. (1) Where—

(a) an employee lodges with his employer a certificate issued to the employee by the Commissioner under regulation 54daj;

(b) the employee is employed by that employer for not less than 4 days in any week; and

(c) during the whole of the period of employment of the employee with that employer during that week, that certificate remains lodged with that employer,

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 that week or part of that week is

the rate that would have been applicable in accordance with regulation 54c, 54d or 54daa, as the case requires, if—

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

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

“ (2) Where, after having lodged a certificate issued to him by the Commissioner under regulation 54daj with his employer, an employee—

(a) ceases to be employed by the employer; or

(b) requests the employer to return the certificate to him,

the employer shall cause the certificate to be delivered to the employee—

(c) if the employee ceases to be employed by the employer—as soon as practicable; or

(d) if the employee, otherwise than on ceasing to be employed by the employer, requests the employer to return the certificate to him—

(i) if the date on which the employee so requests his employer is the date of the close of a pay period—on that date; or

(ii) in any other case—on the date of the close of the first pay period that ends after the date on which the employee so requested his employer.

Operation of certificate.

“ 54dal. (1) Subject to sub-regulation (2), a certificate issued to an employee by the Commissioner under regulation 54daj has effect for the purposes of this Subdivision only to and including the date specified in the certificate in pursuance of paragraph 54daj (c).

“ (2) A certificate referred to in sub-regulation (1) ceases to have effect for the purposes of this Subdivision if the employee to whom it was issued returns it to the Commissioner.

Change in circumstances affecting entitlement of claimant.

“ 54dam. Where, after an employee has furnished a declaration under this Subdivision to his employer or to the Commissioner—

(a) a person named in the declaration as a dependant of the employee ceases to be a dependant of the employee; or

(b) the employee ceases to be a person who has an entitlement under regulation 54daf (being an entitlement in pursuance of which he has specified an amount in the declaration in pursuance of subparagraph 54dad (3) (b) (ii)),

the employee shall—

(c) if the declaration was furnished to his employer—

(i) direct his employer, in writing, to disregard the declaration; or

(ii) furnish a further declaration under this Subdivision to his employer,

within 14 days after the date on which the person referred to in paragraph (a) ceased to be a dependant of the employee, or the employee ceased to be a person who has the entitlement referred to in paragraph (b), as the case may be; or

(d) if the first-mentioned declaration 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 person referred to in paragraph (a) ceased to be a dependant of the employee, or the employee ceased to be a person who has the entitlement referred to in paragraph (b), as the case may be; or

(ii) the date on which that certificate, if any, was issued,

whichever is the later.

Employers to forward declarations to Deputy Commissioner.

“ 54dan. Where an employee has furnished a declaration under this Subdivision to his employer, the employer shall—

(a) within 28 days after receiving the declaration or within such later time, if any, as the Commissioner determines and notifies to the employer, countersign the original of the declaration and forward that original to the office of the Deputy Commissioner in the capital city of the State or Territory in which the declaration was furnished or to such other office of a Deputy Commissioner as is practicable; and

(b) retain the duplicate copy of the declaration until 1 July next following the date on which the declaration ceases to have effect for the purposes of this Subdivision.”.

Fee for medical examination.

4. Regulation 66 of the Income Tax Regulations is amended by omitting the words “ sub-section (5) of section 82b ” and substituting the words “ paragraph (b) of the definition of ‘ invalid relative ’ in sub-section 159j (6) ”.

Third Schedule.

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

THIRD SCHEDULE

Regulations 54c, 54d and 54da

TABLE A—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (a) APPLIES AND

WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE LESS THAN $46

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

24467/76-37

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 $46 BUT ARE LESS THAN $201

Column 1	Column 2	Column 3	Column 4 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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies
			$200	$350	$400	$550	$600	$750	$800	$900	$950	$1,000	$1,150	$1,200
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)	(xii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
46	16.10	0.20	..	..	..	..	..	..	..	..	..	..	..	..
47	16.45	0.45	..	..	..	..	..	..	..	..	..	..	..	..
48	16.80	0.70	..	..	..	..	..	..	..	..	..	..	..	..
49	17.15	1.00	..	..	..	..	..	..	..	..	..	..	..	..
50	17.50	1.25	..	..	..	..	..	..	..	..	..	..	..	..
51	17.85	1.55	..	..	..	..	..	..	..	..	..	..	..	..
52	18.20	1.80	..	..	..	..	..	..	..	..	..	..	..	..
53	18.55	2.10	..	..	..	..	..	..	..	..	..	..	..	..
54	18.90	2.35	..	..	..	..	..	..	..	..	..	..	..	..
55	19.25	2.65	..	..	..	..	..	..	..	..	..	..	..	..
56	19.60	2.90	..	..	..	..	..	..	..	..	..	..	..	..
57	19.95	3.20	..	..	..	..	..	..	..	..	..	..	..	..
58	20.30	3.45	..	..	..	..	..	..	..	..	..	..	..	..
59	20.65	3.75	..	..	..	..	..	..	..	..	..	..	..	..
60	21.00	4.00	0.20	..	..	..	..	..	..	..	..	..	..	..
61	21.35	4.30	0.50	..	..	..	..	..	..	..	..	..	..	..
62	21.70	4.55	0.75	..	..	..	..	..	..	..	..	..	..	..
63	22.05	4.85	1.05	..	..	..	..	..	..	..	..	..	..	..
64	22.40	5.10	1.30	..	..	..	..	..	..	..	..	..	..	..
65	22.75	5.40	1.60	..	..	..	..	..	..	..	..	..	..	..

66	23.10	5.65	1.85	..	..	..	..	..	..	..	..	..	..	..
67	23.45	5.95	2.15	..	..	..	..	..	..	..	..	..	..	..
68	23.80	6.20	2.40	..	..	..	..	..	..	..	..	..	..	..
69	24.15	6.50	2.70	..	..	..	..	..	..	..	..	..	..	..
70	24.50	6.75	2.95	0.10	..	..	..	..	..	..	..	..	..	..
71	24.85	7.05	3.25	0.40	..	..	..	..	..	..	..	..	..	..
72	25.20	7.30	3.50	0.65	..	..	..	..	..	..	..	..	..	..
73	25.55	7.55	3.75	0.90	..	..	..	..	..	..	..	..	..	..
74	25.90	7.85	4.05	1.20	0.25	..	..	..	..	..	..	..	..	..
75	26.25	8.10	4.30	1.45	0.50	..	..	..	..	..	..	..	..	..
76	26.60	8.40	4.60	1.75	0.80	..	..	..	..	..	..	..	..	..
77	26.95	8.65	4.85	2.00	1.05	..	..	..	..	..	..	..	..	..
78	27.30	8.95	5.15	2.30	1.35	..	..	..	..	..	..	..	..	..
79	27.65	9.20	5.40	2.55	1.60	..	..	..	..	..	..	..	..	..
80	28.00	9.50	5.70	2.85	1.90	..	..	..	..	..	..	..	..	..
81	28.35	9.75	5.95	3.10	2.15	..	..	..	..	..	..	..	..	..
82	28.70	10.05	6.25	3.40	2.45	..	..	..	..	..	..	..	..	..
83	29.05	10.30	6.50	3.65	2.70	..	..	..	..	..	..	..	..	..
84	29.40	10.60	6.80	3.95	3.00	0.15	..	..	..	..	..	..	..	..
85	29.75	10.85	7.05	4.20	3.25	0.40	..	..	..	..	..	..	..	..
86	30.10	11.15	7.35	4.50	3.55	0.70	..	..	..	..	..	..	..	..
87	30.45	11.40	7.60	4.75	3.80	0.95	..	..	..	..	..	..	..	..
88	30.80	11.70	7.90	5.05	4.10	1.25	0.30	..	..	..	..	..	..	..
89	31.15	11.95	8.15	5.30	4.35	1.50	0.55	..	..	..	..	..	..	..
90	31.50	12.25	8.45	5.60	4.65	1.80	0.85	..	..	..	..	..	..	..
91	31.85	12.50	8.70	5.85	4.90	2.05	1.10	..	..	..	..	..	..	..
92	32.20	12.80	9.00	6.15	5.20	2.35	1.40	..	..	..	..	..	..	..
93	32.55	13.05	9.25	6.40	5.45	2.60	1.65	..	..	..	..	..	..	..
94	32.90	13.35	9.55	6.70	5.75	2.90	1.95	..	..	..	..	..	..	..
95	33.25	13.70	9.90	7.05	6.10	3.25	2.30	..	..	..	..	..	..	..
96	33.70	14.05	10.25	7.40	6.45	3.60	2.65	..	..	..	..	..	..	..
97	34.15	14.40	10.60	7.75	6.80	3.95	3.00	0.15	..	..	..	..	..	..
98	34.60	14.75	10.95	8.10	7.15	4.30	3.35	0.50	..	..	..	..	..	..
99	35.05	15.10	11.30	8.45	7.50	4.65	3.70	0.85	..	..	..	..	..	..
100	35.50	15.45	11.65	8.80	7.85	5.00	4.05	1.20	0.25	..	..	..	..	..

Third Schedule—continued

Table B—continued

Column 1	Column 2	Column 3	Column 4 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 54ca (a) applies	Amount of deduction where paragraph 54c (a) applies or amount relevant where paragraph 54c (b) applies
			$200	$350	$400	$550	$600	$750	$800	$900	5950	$1,000	$1,150	$1,200
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)	(xii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
101	35.95	15.85	12.05	9.20	8.25	5.40	4.45	1.60	0.65	..	..	..	..	..
102	36.40	16.20	12.40	9.55	8.60	5.75	4.80	1.95	1.00	..	..	..	..	..
103	36.85	16.55	12.75	9.90	8.95	6.10	5.15	2.30	1.35	..	..	..	..	..
104	37.30	16.90	13.10	10.25	9.30	6.45	5.50	2.65	1.70	..	..	..	..	..
105	37.75	17.25	13.45	10.60	9.65	6.80	5.85	3.00	2.05	0.15	..	..	..	..
106	38.20	17.60	13.80	10.95	10.00	7.15	6.20	3.35	2.40	0.50	..	..	..	..
107	38.65	17.95	14.15	11.30	10.35	7.50	6.55	3.70	2.75	0.85	..	..	..	..
108	39.10	18.30	14.50	11.65	10.70	7.85	6.90	4.05	3.10	1.20	0.25	..	..	..
109	39.55	18.65	14.85	12.00	11.05	8.20	7.25	4.40	3.45	1.55	0.60	..	..	..
110	40.00	19.00	15.20	12.35	11.40	8.55	7.60	4.75	3.80	1.90	0.95	..	..	..
111	40.45	19.40	15.60	12.75	11.80	8.95	8.00	5.15	4.20	2.30	1.35	0.40	..	..
112	40.90	19.75	15.95	13.10	12.15	9.30	8.35	5.50	4.55	2.65	1.70	0.75	..	..
113	41.35	20.10	16.30	13.45	12.50	9.65	8.70	5.85	4.90	3.00	2.05	1.10	..	..
114	41.80	20.45	16.65	13.80	12.85	10.00	9.05	6.20	5.25	3.35	2.40	1.45	..	..
115	42.25	20.80	17.00	14.15	13.20	10.35	9.40	6.55	5.60	3.70	2.75	1.80	..	..
116	42.70	21.15	17.35	14.50	13.55	10.70	9.75	6.90	5.95	4.05	3.10	2.15	..	..
117	43.15	21.50	17.70	14.85	13.90	11.05	10.10	7.25	6.30	4.40	3.45	2.50	..	..
118	43.60	21.85	18.05	15.20	14.25	11.40	10.45	7.60	6.65	4.75	3.80	2.85	..	..
119	44.05	22.20	18.40	15.55	14.60	11.75	10.80	7.95	7.00	5.10	4.15	3.20	0.35	..
120	44.50	22.55	18.75	15.90	14.95	12.10	11.15	8.30	7.35	5.45	4.50	3.55	0.70	..
121	44.95	22.95	19.15	16.30	15.35	12.50	11.55	8.70	7.75	5.85	4.90	3.95	1.10	0.15
122	45.40	23.30	19.50	16.65	15.70	12.85	11.90	9.05	8.10	6.20	5.25	4.30	1.45	0.50
123	45.85	23.65	19.85	17.00	16.05	13.20	12.25	9.40	8.45	6.55	5.60	4.65	1.80	0.85
124	46.30	24.00	20.20	17.35	16.40	13.55	12.60	9.75	8.80	6.90	5.95	5.00	2.15	1.20
125	46.75	24.35	20.55	17.70	16.75	13.90	12.95	10.10	9.15	7.25	6.30	5.35	2.50	1.55

126	47.20	24.70	20.90	18.05	17.10	14.25	13.30	10.45	9.50	7.60	6.65	5.70	2.85	1.90
127	47.65	25.05	21.25	18.40	17.45	14.60	13.65	10.80	9.85	7.95	7.00	6.05	3.20	2.25
128	48.10	25.40	21.60	18.75	17.80	14.95	14.00	11.15	10.20	8.30	7.35	6.40	3.55	2.60
129	48.55	25.75	21.95	19.10	18.15	15.30	14.35	11.50	10.55	8.65	7.70	6.75	3.90	2.95
130	49.00	26.10	22.30	19.45	18.50	15.65	14.70	11.85	10.90	9.00	8.05	7.10	4.25	3.30
131	49.45	26.50	22.70	19.85	18.90	16.05	15.10	12.25	11.30	9.40	8.45	7.50	4.65	3.70
132	49.90	26.85	23.05	20.20	19.25	16.40	15.45	12.60	11.65	9.75	8.80	7.85	5.00	4.05
133	50.35	27.20	23.40	20.55	19.60	16.75	15.80	12.95	12.00	10.10	9.15	8.20	5.35	4.40
134	50.80	27.55	23.75	20.90	19.95	17.10	16.15	13.30	12.35	10.45	9.50	8.55	5.70	4.75
135	51.25	27.90	24.10	21.25	20.30	17.45	16.50	13.65	12.70	10.80	9.85	8.90	6.05	5.10
136	51.70	28.25	24.45	21.60	20.65	17.80	16.85	14.00	13.05	11.15	10.20	9.25	6.40	5.45
137	52.15	28.60	24.80	21.95	21.00	18.15	17.20	14.35	13.40	11.50	10.55	9.60	6.75	5.80
138	52.60	28.95	25.15	22.30	21.35	18.50	17.55	14.70	13.75	11.85	10.90	9.95	7.10	6.15
139	53.05	29.30	25.50	22.65	21.70	18.85	17.90	15.05	14.10	12.20	11.25	10.30	7.45	6.50
140	53.50	29.65	25.85	23.00	22.05	19.20	18.25	15.40	14.45	12.55	11.60	10.65	7.80	6.85
141	53.95	30.05	26.25	23.40	22.45	19.60	18.65	15.80	14.85	12.95	12.00	11.05	8.20	7.25
142	54.40	30.40	26.60	23.75	22.80	19.95	19.00	16.15	15.20	13.30	12.35	11.40	8.55	7.60
143	54.85	30.75	26.95	24.10	23.15	20.30	19.35	16.50	15.55	13.65	12.70	11.75	8.90	7.95
144	55.30	31.10	27.30	24.45	23.50	20.65	19.70	16.85	15.90	14.00	13.05	12.10	9.25	8.30
145	55.75	31.45	27.65	24.80	23.85	21.00	20.05	17.20	16.25	14.35	13.40	12.15	9.60	8.65
146	56.20	31.80	28.00	25.15	24.20	21.35	20.40	17.55	16.60	14.70	13.75	12.80	9.95	9.00
147	56.65	32.15	28.35	25.50	24.55	21.70	20.75	17.90	16.95	15.05	14.10	13.15	10.30	9.35
148	57.10	32.50	28.70	25.85	24.90	22.05	21.10	18.25	17.30	15.40	14.45	13.50	10.65	9.70
149	57.55	32.85	29.05	26.20	25.25	22.40	21.45	18.60	17.65	15.75	14.80	13.85	11.00	10.05
150	58.00	33.20	29.40	26.55	25.60	22.75	21.80	18.95	18.00	16.10	15.15	14.20	11.35	10.40
151	58.45	33.60	29.80	26.95	26.00	23.15	22.20	19.35	18.40	16.50	15.55	14.60	11.75	10.80
152	58.90	33.95	30.15	27.30	26.35	23.50	22.55	19.70	18.75	16.85	15.90	14.95	12.10	11.15
153	59.35	34.30	30.50	27.65	26.70	23.85	22.90	20.05	19.10	17.20	16.25	15.30	12.45	11.50
154	59.80	34.65	30.85	28.00	27.05	24.20	23.25	20.40	19.45	17.55	16.60	15.65	12.80	11.85
155	60.25	35.00	31.20	28.35	27.40	24.55	23.60	20.75	19.80	17.90	16.95	16.00	13.15	12.20
156	60.70	35.35	31.55	28.70	27.75	24.90	23.95	21.10	20.15	18.25	17.30	16.35	13.50	12.55
157	61.15	35.70	31.90	29.05	28.10	25.25	24.30	21.45	20.50	18.60	17.65	16.70	13.85	12.90
158	61.60	36.05	32.25	29.40	28.45	25.60	24.65	21.80	20.85	18.95	18.00	17.05	14.20	13.25
159	62.05	36.40	32.60	29.75	28.80	25.95	25.00	22.15

21.20	19.30	18.35	17.40	14.55	13.60
160	62.50	36.75	32.95	30.10	29.15	26.30	25.35	22.50	21.55	19.65	18.70	17.75	14.90	13.95

Third Schedule—continued

Table B—continued

Column 1	Column 2	Column 3	Column 4 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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies
			$200	$350	$400	$550	$600	$750	$800	$900	$950	$1,000	$1,150	$1,200
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)	(xii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
161	62.95	37.15	33.35	30.50	29.55	26.70	25.75	22.90	21.95	20.05	19.10	18.15	15.30	14.35
162	63.40	37.50	33.70	30.85	29.90	27.05	26.10	23.25	22.30	20.40	19.45	18.50	15.65	14.70
163	63.85	37.85	34.05	31.20	30.25	27.40	26.45	23.60	22.65	20.75	19.80	18.85	16.00	15.05
164	64.30	38.20	34.40	31.55	30.60	27.75	26.80	23.95	23.00	21.10	20.15	19.20	16.35	15.40
165	64.75	38.55	34.75	31.90	30.95	28.10	27.15	24.30	23.35	21.45	20.50	19.55	16.70	15.75
166	65.20	38.90	35.10	32.25	31.30	28.45	27.50	24.65	23.70	21.80	20.85	19.90	17.05	16.10
167	65.65	39.25	35.45	32.60	31.65	28.80	27.85	25.00	24.05	22.15	21.20	20.25	17.40	16.45
168	66.10	39.60	35.80	32.95	32.00	29.15	28.20	25.35	24.40	22.50	21.55	20.60	17.75	16.80
169	66.55	39.95	36.15	33.30	32.35	29.50	28.55	25.70	24.75	22.85	21.90	20.95	18.10	17.15
170	67.00	40.30	36.50	33.65	32.70	29.85	28.90	26.05	25.10	23.20	22.25	21.30	18.45	17.50
171	67.45	40.70	36.90	34.05	33.10	30.25	29.30	26.45	25.50	23.60	22.65	21.70	18.85	17.90
172	67.90	41.05	37.25	34.40	33.45	30.60	29.65	26.80	25.85	23.95	23.00	22.05	19.20	18.25
173	68.35	41.40	37.60	34.75	33.80	30.95	30.00	27.15	26.20	24.30	23.35	22.40	19.55	18.60
174	68.80	41.75	37.95	35.10	34.15	31.30	30.35	27.50	26.55	24.65	23.70	22.75	19.90	18.95
175	69.25	42.10	38.30	35.45	34.50	31.65	30.70	27.85	26.90	25.00	24.05	23.10	20.25	19.30
176	69.70	42.45	38.65	35.80	34.85	32.00	31.05	28.20	27.25	25.35	24.40	23.45	20.60	19.65
177	70.15	42.80	39.00	36.15	35.20	32.35	31.40	28.55	27.60	25.70	24.75	23.80	20.95	20.00
178	70.60	43.15	39.35	36.50	35.55	32.70	31.75	28.90	27.95	26.05	25.10	24.15	21.30	20.35
179	71.05	43.50	39.70	36.85	35.90	33.05	32.10	29.25	28.30	26.40	25.45	24.50	21.65	20.70
180	71.50	43.85	40.05	37.20	36.25	33.40	32.45	29.60	28.65	26.75	25.80	24.85	22.00	21.05
181	71.95	44.25	40.45	37.60	36.65	33.80	32.85	30.00	29.05	27.15	26.20	25.25	22.40	21.45
182	72.40	44.60	40.80	37.95	37.00	34.15	33.20	30.35	29.40	27.50	26.55	25.60	22.75	21.80
183	72.85	44.95	41.15	38.30	37.35	34.50	33.55	30.70	29.75	27.85	26.90	25.95	23.10	22.15
184	73.30	45.30	41.50	38.65	37.70	34.85	33.90	31.05	30.10	28.20	27.25	26.30	23.45	22.50
185	73.75	45.65	41.85	39.00	38.05	35.20	34.25	31.40	30.45	28.55	27.60	26.65	23.80	22.85

186	74.20	46.00	42.20	39.35	38.40	35.55	34.60	31.75	30.80	28.90	27.95	27.00	24.15	23.20
187	74.65	46.35	42.55	39.70	38.75	35.90	34.95	32.10	31.15	29.25	28.30	27.35	24.50	23.55
188	75.10	46.70	42.90	40.05	39.10	36.25	35.30	32.45	31.50	29.60	28.65	27.70	24.85	23.90
189	75.55	47.10	43.30	40.45	39.50	36.65	35.70	32.85	31.90	30.00	29.05	28.10	25.25	24.30
190	76.00	47.55	43.75	40.90	39.95	37.10	36.15	33.30	32.35	30.45	29.50	28.55	25.70	24.75
191	76.45	48.00	44.20	41.35	40.40	37.55	36.60	33.75	32.80	30.90	29.95	29.00	26.15	25.20
192	76.95	48.45	44.65	41.80	40.85	38.00	37.05	34.20	33.25	31.35	30.40	29.45	26.60	25.65
193	77.50	48.95	45.15	42.30	41.35	38.50	37.55	34.70	33.75	31.85	30.90	29.95	27.10	26.15
194	78.05	49.40	45.60	42.75	41.80	38.95	38.00	35.15	34.20	32.30	31.35	30.40	27.55	26.60
195	78.60	49.85	46.05	43.20	42.25	39.40	38.45	35.60	34.65	32.75	31.80	30.85	28.00	27.05
196	79.15	50.30	46.50	43.65	42.70	39.85	38.90	36.05	35.10	33.20	32.25	31.30	28.45	27.50
197	79.70	50.75	46.95	44.10	43.15	40.30	39.35	36.50	35.55	33.65	32.70	31.75	28.90	27.95
198	80.25	51.20	47.40	44.55	43.60	40.75	39.80	36.95	36.00	34.10	33.15	32.20	29.35	28.40
199	80.80	51.65	47.85	45.00	44.05	41.20	40.25	37.40	36.45	34.55	33.60	32.65	29.80	28.85
200	81.35	52.10	48.30	45.45	44.50	41.65	40.70	37.85	36.90	35.00	34.05	33.10	30.25	29.30

Third Schedule—continued

TABLE C—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK ARE NOT LESSTHAN $201 BUT ARE LESS THAN $601

Column 1	Column 2	Column 3	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies
$	$	$	$	$	$	$	$	$	$	$	$
201	81.90	52.60	256	112.15	77.65	311	143.55	105.35	366	176.55	135.60
202	82.45	53.05	257	112.70	78.10	312	144.15	105.90	367	177.15	136.15
203	83.00	53.50	258	113.25	78.55	313	144.75	106.45	368	177.75	136.70
204	83.55	53.95	259	113.80	79.05	314	145.35	107.00	369	178.35	137.25
205	84.10	54.40	260	114.35	79.50	315	145.95	107.55	370	178.95	137.80
206	84.65	54.85	261	114.90	79.95	316	146.55	108.10	371	179.55	138.35
207	85.20	55.30	262	115.45	80.40	317	147.15	108.65	372	180.15	138.90
208	85.75	55.75	263	116.00	80.85	318	147.75	109.20	373	180.75	139.45
209	86.30	56.25	264	116.55	81.30	319	148.35	109.75	374	181.35	140.00
210	86.85	56.70	265	117.10	81.75	320	148.95	110.30	375	181.95	140.55
211	87.40	57.15	266	117.65	82.20	321	149.55	110.85	376	182.55	141.10
212	87.95	57.60	267	118.20	82.65	322	150.15	111.40	377	183.15	141.65
213	88.50	58.05	268	118.75	83.15	323	150.75	111.95	378	183.75	142.20
214	89.05	58.50	269	119.30	83.60	324	151.35	112.50	379	184.35	142.75
215	89.60	58.95	270	119.85	84.05	325	151.95	113.05	380	184.95	143.30
216	90.15	59.40	271	120.40	84.50	326	152.55	113.60	381	185.55	143.90
217	90.70	59.85	272	120.95	84.95	327	153.15	114.15	382	186.15	144.50
218	91.25	60.35	273	121.50	85.40	328	153.75	114.70	383	186.75	145.10
219	91.80	60.80	274	122.05	85.85	329	154.35	115.25	384	187.40	145.70
220	92.35	61.25	275	122.60	86.30	330	154.95	115.80	385	188.05	146.30

221	92.90	61.70	276	123.15	86.80	331	155.55	116.35	386	188.70	146.90
222	93.45	62.15	277	123.70	87.25	332	156.15	116.90	387	189.35	147.50
223	94.00	62.60	278	124.25	87.70	333	156.75	117.45	388	190.00	148.10
224	94.55	63.05	279	124.80	88.15	334	157.35	118.00	389	190.65	148.70
225	95.10	63.50	280	125.35	88.60	335	157.95	118.55	390	191.30	149.30
226	95.65	64.00	281	125.90	89.05	336	158.55	119.10	391	191.95	149.90
227	96.20	64.45	282	126.45	89.50	337	159.15	119.65	392	192.60	150.50
228	96.75	64.90	283	127.00	89.95	338	159.75	120.20	393	193.25	151.10
229	97.30	65.35	284	127.55	90.50	339	160.35	120.75	394	193.90	151.70
230	97.85	65.80	285	128.10	91.05	340	160.95	121.30	395	194.55	152.30
231	98.40	66.25	286	128.65	91.60	341	161.55	121.85	396	195.20	152.90
232	98.95	66.70	287	129.20	92.15	342	162.15	122.40	397	195.85	153.50
233	99.50	67.15	288	129.75	92.70	343	162.75	122.95	398	196.50	154.10
234	100.05	67.65	289	130.35	93.25	344	163.35	123.50	399	197.15	154.70
235	100.60	68.10	290	130.95	93.80	345	163.95	124.05	400	197.80	155.30
236	101.15	68.55	291	131.55	94.35	346	164.55	124.60	401	198.45	155.90
237	101.70	69.00	292	132.15	94.90	347	165.15	125.15	402	199.10	156.50
238	102.25	69.45	293	132.75	95.45	348	165.75	125.70	403	199.75	157.10
239	102.80	69.90	294	133.35	96.00	349	166.35	126.25	404	200.40	157.70
240	103.35	70.35	295	133.95	96.55	350	166.95	126.80	405	201.05	158.30
241	103.90	70.80	296	134.55	97.10	351	167.55	127.35	406	201.70	158.90
242	104.45	71.25	297	135.15	97.65	352	168.15	127.90	407	202.35	159.50
243	105.00	71.75	298	135.75	98.20	353	168.75	128.45	408	203.00	160.10
244	105.55	72.20	299	136.35	98.75	354	169.35	129.00	409	203.65	160.70
245	106.10	72.65	300	136.95	99.30	355	169.95	129.55	410	204.30	161.30
246	106.65	73.10	301	137.55	99.85	356	170.55	130.10	411	204.95	161.90
247	107.20	73.55	302	138.15	100.40	357	171.15	130.65	412	205.60	162.50
248	107.75	74.00	303	138.75	100.95	358	171.75	131.20	413	206.25	163.10
249	108.30	74.45	304	139.35	101.50	359	172.35	131.75	414	206.90	163.70
250	108.85	74.90	305	139.95	102.05	360	172.95	132.30	415	207.55	164.30
251	109.40	75.40	306	140.55	102.60	361	173.55	132.85	416	208.20	164.90
252	109.95	75.85	307	141.15	103.15	362	174.15	133.40	417	208.85	165.50
253	110.50	76.30	308	141.75	103.70	363	174.75	133.95	418	209.50	166.10
254	111.05	76.75	309	142.35	104.25	364	175.35	134.50	419	210.15	166.70
255	111.60	77.20	310	142.95	104.80	365	175.95	135.05	420	210.80	167.30

Third Schedule—continued

Table C—continued

Column 1	Column 2	Column 3	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies	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 paragraph 54c (a) applies or amount relevant where paragraph 54d (b) applies
$	$	$	$	$	$	$	$	$	$	$	$
421	211.45	167.90	466	240.70	194.90	511	269.95	223.65	556	299.20	252.90
422	212.10	168.50	467	241.35	195.50	512	270.60	224.30	557	299.85	253.55
423	212.75	169.10	468	242.00	196.10	513	271.25	224.95	558	300.50	254.20
424	213.40	169.70	469	242.65	196.70	514	271.90	225.60	559	301.15	254.85
425	214.05	170.30	470	243.30	197.30	515	272.55	226.25	560	301.80	255.50
426	214.70	170.90	471	243.95	197.90	516	273.20	226.90	561	302.45	256.15
427	215.35	171.50	472	244.60	198.50	517	273.85	227.55	562	303.10	256.80
428	216.00	172.10	473	245.25	199.10	518	274.50	228.20	563	303.75	257.45
429	216.65	172.70	474	245.90	199.70	519	275.15	228.85	564	304.40	258.10
430	217.30	173.30	475	246.55	200.30	520	275.80	229.50	565	305.05	258.75
431	217.95	173.90	476	247.20	200.90	521	276.45	230.15	566	305.70	259.40
432	218.60	174.50	477	247.85	201.55	522	277.10	230.80	567	306.35	260.05
433	219.25	175.10	478	248.50	202.20	523	277.75	231.45	568	307.00	260.70
434	219.90	175.70	479	249.15	202.85	524	278.40	232.10	569	307.65	261.35
435	220.55	176.30	480	249.80	203.50	525	279.05	232.75	570	308.30	262.00
436	221.20	176.90	481	250.45	204.15	526	279.70	233.40	571	308.95	262.65
437	221.85	177.50	482	251.10	204.80	527	280.35	234.05	572	309.60	263.30
438	222.50	178.10	483	251.75	205.45	528	281.00	234.70	573	310.25	263.95
439	223.15	178.70	484	252.40	206.10	529	281.65	235.35	574	310.90	264.60
440	223.80	179.30	485	253.05	206.75	530	282.30	236.00	575	311.55	265.25
441	224.45	179.90	486	253.70	207.40	531	282.95	236.65	576	312.20	265.90
442	225.10	180.50	487	254.35	208.05	532	283.60	237.30	577	312.85	266.55
443	225.75	181.10	488	255.00	208.70	533	284.25	237.95	578	313.50	267.20
444	226.40	181.70	489	255.65	209.35	534	284.90	238.60	579	314.15	267.85
445	227.05	182.30	490	256.30	210.00	535	285.55	239.25	580	314.80	268.50

446	227.70	182.90	491	256.95	210.65	536	286.20	239.90	581	315.45	269.15
447	228.35	183.50	492	257.60	211.30	537	286.85	240.55	582	316.10	269.80
448	229.00	184.10	493	258.25	211.95	538	287.50	241.20	583	316.75	270.45
449	229.65	184.70	494	258.90	212.60	539	288.15	241.85	584	317.40	271.10
450	230.30	185.30	495	259.55	213.25	540	288.80	242.50	585	318.05	271.75
451	230.95	185.90	496	260.20	213.90	541	289.45	243.15	586	318.70	272.40
452	231.60	186.50	497	260.85	214.55	542	290.10	243.80	587	319.35	273.05
453	232.25	187.10	498	261.50	215.20	543	290.75	244.45	588	320.00	273.70
454	232.90	187.70	499	262.15	215.85	544	291.40	245.10	589	320.65	274.35
455	233.55	188.30	500	262.80	216.50	545	292.05	245.75	590	321.30	275.00
456	234.20	188.90	501	263.45	217.15	546	292.70	246.40	591	321.95	275.65
457	234.85	189.50	502	264.10	217.80	547	293.35	247.05	592	322.60	276.30
458	235.50	190.10	503	264.75	218.45	548	294.00	247.70	593	323.25	276.95
459	236.15	190.70	504	265.40	219.10	549	294.65	248.35	594	323.90	277.60
460	236.80	191.30	505	266.05	219.75	550	295.30	249.00	595	324.55	278.25
461	237.45	191.90	506	266.70	220.40	551	295.95	249.65	596	325.20	278.90
462	238.10	192.50	507	267.35	221.05	552	296.60	250.30	597	325.85	279.55
463	238.75	193.10	508	268.00	221.70	553	297.25	250.95	598	326.50	280.20
464	239.40	193.70	509	268.65	222.35	554	297.90	251.60	599	327.15	280.85
465	240.05	194.30	510	269.30	223.00	555	298.55	252.25	600	327.80	281.50