Social Services Contribution Act 1949 (Cth)

SOCIAL SERVICES CONTRIBUTION.

No. 3 of 1949.

An Act to amend the Social Services Contribution Act 1945–1948.

[Assented to 12th March, 1949.]

[Date of commencement, 9th April, 1949.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Social Services Contribution Act 1949.

(2.) The Social Services Contribution Act 1945–1948 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Social Services Contribution Act 1945–1949.

The First Schedule.

2. The First Schedule to the Principal Act is amended—

(a)by omitting from paragraph (1.) the word “three-fiftieths” and inserting in its stead the word “three-eightieths”; and

(b) by omitting paragraph (2.) and inserting in its stead the following paragraph:—

“(2.) The concessional rate of contribution for every £1 of the contributable income shall be—

(a) in any case where the contributable income exceeds the rebatable amount by less than £100—the rate which bears the same proportion to Threepence as the amount of that excess bears to £100;

(b) in any case where the contributable income exceeds the rebatable amount by not less than £100 but less than £500—the rate which would be the basic rate if the contributable income of the contributor were equal to the amount of that excess; and

(c) in any case where the contributable income exceeds the rebatable amount by £500 or more—One shilling and sixpence.”.

Application or amendments.

3. The amendments effected by section two of this Act shall not apply to assessments for a financial year prior to that commencing on the first day of July, One thousand nine hundred and forty-nine.

(c) in all other cases—as set out in the third column of that Schedule.”.

The Schedule.

4. The Schedule to the Principal Act is repealed and the following Schedule inserted in its stead:—

“THE SCHEDULE. Section 5.

Where the payment for admission (excluding the amount of the tax)—	Second Column.	Third Column.
Is one shilling....................................................	Nil...................................................	Three-pence
Exceeds one shilling but does not exceed one shilling and threepence	Nil...................................................	Five-pence
	Exceeds one shilling and threepence but does not exceed one shilling and sixpence	Fourpence......................................	Fivepence
Exceeds one shilling and sixpence but does not exceed two shillings		Fivepence......................................	Sevenpence
		Exceeds two shillings but does not exceed two shillings and sixpence	Sevenpence...................................	Ninepence
	Exceeds two shillings and sixpence but does not exceed three shillings		Eightpence....................................	Elevenpence
Exceeds three shillings but does not exceed three shillings and sixpence		Tenpence.......................................	One shilling and one penny
		Exceeds three shillings and sixpence but does not exceed four shillings		Elevenpence..................................	One shilling and three-pence
	Exceeds four shillings but does not exceed four shillings and sixpence		One shilling and one penny	One shilling and five pence
Exceeds four shillings and sixpence but does not exceed five shillings					One shilling and twopence	One shilling and sevenpence
		Exceeds five shillings but does not exceed five shillings and sixpence	One shilling and fourpence	One shilling and tenpence
	Exceeds five shillings and sixpence but does not exceed six shillings				One shilling and sevenpence	Two shillings and one penny
Exceeds six shillings..........................................		One shilling and ninepence, plus two and one-quarter pence for each sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence, fractions of a penny less than three-quarters in the amount of the tax being disregarded and three-quarters of a penny in that amount being regarded as a penny.	Two shillings and fourpence, plus threepence for each sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence.”.