Social Services Tax Act 1940 (NSW)

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SOCIAL SERVICES TAX ACT.
.Act No. .25, 1940.

An Act to impose a Social Services Tax; to declare the rates and amounts at which such tax is to be charged, levied, collected, and paid; and for purposes connected therewith. [Assented to, 1st November, 1940.]

BE it enacted by the King's 'Most Excellent Majesty, lative Council and Legislative Assembly of New South by and -with the advice and consent of the Legis-	Wales in Parliament assembled, and by the authority of
the same, as follows :—
of November, one thousand nine hundred and forty.

PART I.
PRELIMINARY.

1. (1) This Act may be cited as the "Social Services

Tax Act, 1940."

(2) This Act shall commence upon the first day

2. This Act is divided into Parts as follows : —

PART I.—PRELIMINARY—ss. 1, 2.
PART I I .—SOCIAL SERVICES TAX UPON N E T ASSESS
ABLE INCOME—ss. 3 -10 .

PART I I I .—SOCIAL SERVICES TAX UPON INCOME FROM

EMPLOYMENT—ss. 1 1 - 1 3 .
PART IV.—AMENDMENT OF SOCIAL SERVICES TAX

ACT, S C H E D U L E S .

1939— s . 14 .

PART II .

SOCIAL SERVICES TAX UPON N E T ASSESSABLE INCOME.

3. This Part of this Act shall be construed with the Social Services Tax (Management) Acts, 1 9 3 9 - 1 9 4 0 .
4. There shall be charged, levied, collected and paid for the use of His Majesty and for the credit of the Social Services Fund, under the provisions of the Social Services Tax (Management) Acts, 1 9 3 9 - 1 9 4 0 , and the regulations thereunder, and subject to the exemptions in that Act contained, and to the provisions of section ten of this Act, Social Services Tax at the respective rates in this Part of this Act provided.
5 . In respeat of the net assessable income derived by every person other than a company during the year of
income ended on the thirtieth day of June, one thousand
nine hundred and forty, or such other period as has, prior to the commencement of this Act, been or may, after such commencement, be accepted by the Commis sioner under the provisions of the Principal Act in lieu
thereof, the rates of Social Services Tax shall subject
to section ten of this Act be as set out in the First
Schedule to this Act.
6 . ( 1 ) Where a trust estate falls to be distributed or a person is about to leave this State and the estate or person has derived net assessable income alter the close

of

of the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, and an assess ment of Social Services Tax becomes necessary before the commencement of an Act fixing the rates of Social Services Tax in respect of net assessable income derived after such year of income the rates of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be those set out in the First Schedule to this Act.

(2) Where in respect of any period after the close of the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, the Commissioner, pursuant to Division 15 of Part I I I of the Principal Act, requires a return to be made, and an assess ment of Social Services Tax becomes necessary before the commencement of an Act fixing the rates of Social Services Tax in respect of net assessable income derived after such year of income, the rate of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.

7 . In respect of the income derived on or after the date of the commencement of this Act by every person (other than a company) not domiciled in this State and by every company which is a non-resident consisting of dividends or interest referred to in section thirteen of the Social Services Tax (Management) Acts, 1939-1940, the rate of Social Services Tax shall subject to section ten of this Act be one shilling in each pound of the dividend or interest.

8 . (1) In respect of the net assessable income derived by every company during the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, or such other period as has, prior to the commence ment of this Act, been or may, after such commencement, be accepted by the Commissioner under the provisions of the Principal Act in lieu thereof, the rate of Social Services Tax shall subject to section ten of this Act be one shilling in each pound thereof.

(2) Where a company which is being wound up has

derived net assessable income after the close of the year

of

of income ended on the thirtieth day of June, one thousand nine hundred and forty, and an assessment of Social Services Tax becomes necessary, before the commencement of an Act fixing the rates of Social Ser vices Tax in respect of net assessable income so derived, the rate of tax to be paid in respect of such net assess able income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.
9 . Where, prior to the commencement of this Act, an assessment has been made and Special Income Tax has been charged at the rates provided by the Special Income and Wages Tax Act, 1938, or Social Services Tax has been charged at the rates provided by the Social Services Tax Act, 1939, upon income derived after the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine, or such other period as has, under the provisions of the Principal Act, been accepted by the Commissioner in lieu of that year—
(a) by a trust estate which has been distributed;

(b)

by a non-resident whilst temporarily in this State who has paid Special Income Tax or Social Services Tax upon that income before leaving Australia;

(c)

by a person by whom or on whose behalf the Commissioner, pursuant to Division 1 5 of Part I I I of the Principal Act, has required a return to be made; or
(d) by a company which has been wound up,

the rates so charged shall apply in lieu of those provided
in this Act.

10. The rates of tax provided in this Part of this Act shall be reduced by five-sevenths.

PART

PART III .

SOCIAL SERVICES TAX UPON INCOME FROM EMPLOYMENT.

11. This Part of this Act shall be construed with the Social Services Tax (Management) Acts,

1 9 3 9 - 1 9 4 0 .

12. There shall be charged, levied, collected and paid for the use of His Majesty and for the credit of the Social Services Fund under the provisions of the Social Services Tax (Management) Acts, 1 9 3 9 - 1 9 4 0 , and the regulations thereunder and: subject to the exemptions in that Act contained, and to the provisions of section thirteen of this Act, and in lieu of the Social Services Tax imposed by section twelve of the Social Services Tax Act, 1939 , Social Services Tax at the respective amounts or at the respective rates provided in the Second Schedule to this Act in respect of income from employ ment derived by every person other than a company during the period commencing on the date of the com mencement of this Act, and ending on the thirtieth day of June, one thousand nine hundred and forty-one, both inclusive, or so derived during such part of the year of income ending on the thirtieth day of June, one thousand nine hundred and forty-two, not exceeding the first four months thereof as the Governor by proclamation pub lished in the Gazette before the thirtieth day of June, one thousand nine hundred and forty-one, shall determine.

13. The rates and amounts of tax provided in this Part of this Act shall be reduced by five-sevenths.

PART IV.

AMENDMENT OF SOCIAL SERVICES TAX ACT, 1939 .
14. The Social Services Tax Act, 1939 , is amended—

(a)

by inserting at the end of section ten the following new subsection :—
(2) In the application of subsection one of
this section to and in respect of tax provided

in

in this Part of this Act which has not been paid to the Commissioner before the first day of November, one thousand nine hundred and forty, that subsection shall be construed as if the word " two-thirds " were omitted therefrom and the word " five-sevenths" were inserted in lieu
thereof;

(b) by inserting at the end of section thirteen the following new subsection :—
(2) In the application of subsection one of this section to and in respect of tax provided in this Part of this Act which has not been paid to the Commissioner before the first day of November, one thousand nine hundred and forty, that subsection shall be construed as if the word " two-thirds " were omitted therefrom and the word " five-sevenths" were inserted in lieu
thereof.
FIRST SCHEDULE.
Net Assessable Income.

PART I.

Where, during the year of income referred to in section five of this
Act, the person derived no income from employment—

(a) where the net assessable income Six pence in each pound

does not exceed two hundred of the first one hun-
and eighteen pounds; dred pounds of the net assessable in come;
Ten pence in each pound of the next one hun dred pounds of the net assessable in come ;
Eleven pence in each pound of the bal ance of the net as sessable income;

FIRST

FIRST SCHEDULE—continued.
PART I—continued.

(b) where the net assessable income Eight pence in each

exceeds two hundred and pound of the first

eighteen pounds and does not one hundred pounds Ten pence in each pound of the next one hun dred pounds of the net assessable in come ;
exceed two hundred and sixty of the net assessable Eleven pence in each pound of the balance of the net assessable income;

pounds; income;

(c) where the net assessable income Nine pence in each

exceeds two hundred and sixty pound of the first
pounds and does not exceed one hundred pounds
one thousand and forty pounds; of the net assessable
income;

Ten pence in each
pound of the next one hundred pounds of the net assessable income;

Eleven pence in each pound of the balance of the net assessable income;

(d) where the net assessable income Nine pence in each

exceeds one thousand and forty pound in respect of
pounds; one hundred pounds
of the net assessable
income;
Eleven pence in each pound in respect of nine hundred pounds of the net assessable income;
One shilling in each pound of the bal ance of the net as sessable income.
FIRST

FIRST SCHEDULE-continued.
PART II.

Where, during the year of income referred to in section five of this Act, the person also derived income from employment—
(1) where the sum of income from employment and net assessable income does not exceed two hun dred and eighteen pounds; then—

(a) if the amount of the in- come from employment

Six

pence

in

each

pound of so much

is less than one hundred of the net assess-
pounds; able income as

equals the differ
ence between the income from em ployment and one hundred pounds;
Tenpence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;
Eleven pence in each pound of the bal ance of the net as sessable income;

(b) if the amount of the in- come from employment

Ten

pence

in

each

pound of so much of

is equal to or exceeds one the net assessable

hundred pounds and is income as equals the
less than two hundred difference between
pounds; the income from em ployment and two hundred pounds;
Eleven pence in each pound of the bal ance of the net as sessable income;

(c) if the amount of the in- come from employment

Eleven pence in each pound of the net

is equal to or exceeds assessable income;
two hundred pounds;

FIRST

FIRST SCHEDULE—continued.
PART II—continued.

(2) where the sum of income from employment and net assessable income exceeds two hundred and eighteen pounds and does not exceed two hundred and sixty pounds, then—

(a) if the amount of the in- Eight pence in each

come from employment pound of so much
is less than one hundred of the net assessable
pounds; income as equals the

difference between

the income from
employment and one
hundred pounds;
Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;
Eleven pence in each pound of the balance of the net assessable income;

(b) if the amount of the Ten pence in each pound

income from employment of so much of the
is equal to or exceeds one net assessable in-
hundred pounds and is come as equals the

lees than two hundred difference between

pounds; the income from em
ployment and two
hundred pounds;
Eleven pence in each pound of the bal ance of the net as sessable income;

(c) if the amount of the in- Eleven pence in each

come from employment pound of the net
is equal to or exceeds assessable income;
two hundred pounds;
FIRST

FIRST SCHEDULE—continued.
PART II—continued.

(3) where the sum of income from employment and net assessable income exceeds two hundred and sixty pounds, and does not exceed one thousand and forty pounds, then—

(a) if the amount of the in- come from employment

Nine

pence

in

each

pound of so much

is less than one hundred of the net assess-
pounds; able income as equals the differ ence between the income from em ployment and one hundred pounds;
Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;
Eleven pence in each pound of the balance of the net assessable income;

(b) if the amount of the in- Ten pence in each pound

come from employment of so much of the
is equal to or exceeds one net assessable in-
hundred pounds and is come as equals the

less than two hundred difference between

pounds; the income from employment and two hundred pounds;
Eleven pence in each pound of the balance of the net assessable income;

(c) If the amount of the in- come from employment

Eleven pence in each pound of the not

is equal to or exceeds assessable income;
two hundred pounds;

FIRST

FIRST SCHEDULE—continued.
PART II—continued.

(4) where the sum of income from employment and net assessable income exceeds one thousand and forty pounds, then—

(a) if the amount of the in- Nine pence in each

come from employment pound of so much
is less than one hundred of the net assessable
pounds; income as equals the difference be tween the income

from employment
and one hundred
pounds;
Eleven pence in each pound of so much of the remainder of the net assessable in come as does not exceed nine hundred pounds;
One shilling in each pound of the bal ance of the net as sessable income;

(b) if the amount of the in- Eleven pence in each

come from employment pound of so much of
is equal to or exceeds one the net assessable in-
hundred pounds and is come as equals the
less than one thousand difference between
pounds; the income from em
ployment and one
thousand pounds;
One shilling in each

pound of the bal
ance of the net as
sessable income;

(c) if the amount of the in- One shilling in each

come from employment pound of the net
is equal to or exceeds assessable income,
one thousand pounds;
SECOND
SECOND SCHEDULE.
Income from employment.

1. Where the income from employment earned by an employee in any week exceeds three pounds and is less than twenty pounds the amounts of Social Services Tax. shall be as follows :—

If the income from employment earned Weekly

in any week— amounts of Social

Amounts to or But does not Services Tax.

exceeds— £ s. d.

exceed—

£ s. d. s. d.

3 0 1 3 1 11 1 9
3 2 0 3 3 11 1 11
3 4 0 3 5 11 2 0
3 6 0 3 7 11 2 1
3 8 0 3 9 11 2 3
3 10 0 3 11 11 2 4
3 12 0 3 13 11 2 5
3 14 0 3 15 11 2 6
3 16 0 3 17 11 2 7
3 18 0 3 19 11

2 8
4 0 0 4 1 11 2 9
4 2 0 4 3 11 2 11
4 4 0 4 5 11 3 1
4 6 0 4 7 11 3 3
4 8 0 4 9 11 3 4
4 10 0 4 11 11 3 6
4 12 0 4 13 11 3 7
4 14 0 4 15 11 3 9
4 16 0 4 17 11 3 10
4 18 0 4 19 11 4 0
5 0 0 5 1 11 4 1
5 2 0 5 3 11 4 3
5 4 0 5 5 11 4 4
5 6 0 5 7 11 4 5
5 8 0 5 9 11 4 6
5 10 0 5 11 11 4 7

5 12 0 5 13 11 4 8
5 14 0 5 15 11 4 9
5 16 0 5 17 11 4 10
5 18 0 5 19 11 4 11
6 0 0 6 1 11 5 0
6 2 0 6: 3 11 5 2
6 4 0 6 5 11 5 3
6 6 0 6 7 11 5 4
6 8 0 6 9 11 5 5
6 10 0 6 11 11 5 6
6 12 0 6 13 11 5 7
6 14 0 6 15 11 5 8
6 16 0 6 17 11 5 9
6 18 0 6 19 11 5 10
7 0 0 7 1 11 5 11
SECOND

SECOND SCHEDULE—continued.

If the income from employment earned

Weekly

in any week— amounts of Social

Amounts to or But does not Services Tax.

exceeds— £ s. d.

exceed—

£ s. d. s. d.

7 2 0 7 3 11 6 1
7 4 0 7 5 11 6 2
7 6 0 7 7 11 6 3
7 8 0 7 9 11 6 4
7 10 0 7 11 11 6 5
7 12 0 7 13 11 6 6
7 14 0 7 15 11 6 7
7 16 0 7 17 11 6 8
7 18 0 7 19 11 6 9
8 0 0 8 1 11 6 10
8 2 0 8 3 11 7 0
8 4 0 8 5 11 7 1
8 6 0 8 7 11 7 2
8 8 0 8 9 11 7 3
8 10 0 8 11 11 7 4
8 12 0 8 13 11 7 5
8 14 0 8 15 11 7 6
8 16 0 8 17 11 7 7
8 18 0 8 19 11 7 8
9 0 0 9 1 11 7 9
9 2 0 9 3 11 7 11
9 4 0 9 5 11 8 0
9 6 0 9 7 11 8 1
9 8 0 9 9 11 8 2
9 10 0 9 11 11 8 3
9 12 0 9 13 11 8 4
9 14 0 9 15 11 8 5
9 16 0 9 17 11 8 6
9 18 0 9 19 11 8 7
10 0 0 10 1 11 8 8
10 2 0 10 3 11 8 10

10 4 0 10 5 11 8 11

10 6 0 10 7 11 9 0
10 8 0 10 9 11 9 1
10 10 0 10 11 11 9 2
10 12 0 10 13 11 9 3
10 14 0 10 15 11 9 4
10 16 0 10 17 11 9 5
10 18 0 10 19 11 9 6
11 0 0 11 1 11 9 7
11 2 0 11 3 11 9 9
11 4 0 11 5 11 9 10
11 6 0 11 7 11 9 11
11 8 0 11 9 11 10 0
11 10 0 11 11 11 10 1
SECOND

SECOND SCHEDULE—continued.

If the income from employment earned Weekly

in any week— amounts of Social

Amounts to or But does not Services Tax.

exceeds— exceed—

£ s. d. £ s. d. s. d.
11 12 0 11 13 11 10 2
11 14 0 11 15 11 10 3
11 16 0 11 17 11 10 4
11 18 0 11 19 11 10 5
12 0 0 12 1 11 10 6
12 2 0 12 3 11 10 8
12 4 0 12 5 11 10 9
12 6 0 12 7 11 10 10
12 8 0 12 9 11 10 11
12 10 0 12 11 11 11 0
12 12 0 12 13 11 11 1
12 14 0 12 15 11 11 2
12 16 0 12 17 11 11 3
12 18 0 12 19 11 11 4
13 0 0 13 1 11 11 5
13 2 0 13 3 11 11 7
13 4 0 13 5 11 11 8
13 6 0 13 7 11 11 9
13 8 0 13 9 11 11 10
13 10 0 13 11 11 11 11
13 12 0 13 13 11 12 0
13 14 0 13 15 11 12 1
13 16 0 13 17 11 12 2
13 18 0 13 19 11 12 3
14 0 0 14 1 11 12 4
14 2 0 14 3 11 12 6
14 4 0 14 5 11 12 7
14 6 0 14 7 11 12 8
14 8 0 14 9 11 12 9
14 10 0 14 11 11 12 10
14 12 0 14 13 11 12 11
14 14 0 14 15 11 13 0

14 16 0 14 17 11 13 1
14 18 0 14 19 11 13 2
15 0 0 15 1 11 13 3
15 2 0 15 3 11 13 5
15 4 0 15 5 11 13 6
15 6 0 15 7 11 13 7
15 8 0 15 9 11 13 8
15 10 0 15 11 11 13 9
15 12 0 15 13 11 13 10
15 14 0 15 15 11 13 11
15 16 0 15 17 11 14 0
15 18 0 15 19 11 14 1
16 0 0 16 1 11 14 2
10 2 0 16 3 11 14 4

SECOND

SECOND SCHEDULE—continued.

If the income from employment earned

Weekly

in any week— amounts of Social

Amounts to or But does not Services Tax.

exceeds— £ s. d.

exceed—

£ s. d. s. d.
16 4 0

16 5 11 14 5
16 6 0

16 7 11 14 6
16 8 0

16 9 11 14 7
16 10 0

16 11 11 14 8
16 12 0

16 13 11 14 9
16 14 0

16 15 11 14 10
16 16 0

16 17 11 14 11
16 18 0

16 19 11 15 0
17 0 0

17 1 11 15 1
17 2 0

17 3 11 15 3
17 4 0

17 5 11 15 4
17 6 0

17 7 11 15 5
17 8 0

17 9 11 15 6
17 10 0

17 11 11 15 7
17 12 0

17 13 11 15 8
17 14 0

17 15 11 15 9
17 16 0

17 17 11 15 10
17 18 0

17 19 11 15 11
18 0 0

18 1 11 16 0
18 2 0

18 3 11 16 2
18 4 0

18 5 11 16 3
18 6 0

18 7 11 16 4
18 8 0

18 9 11 16 5
18 10 0

18 11 11 16 6
18 12 0

18 13 11 16 7
18 14 0

18 15 11 16 8
18 16 0

18 17 11 16 9
18 18 0

18 19 11 16 10
19 0 0

19 1 11 16 11
19 2 0

19 3 11 17 1
19 4 0

19 5 11 17 2

19 6 0 19 7 11 17 3
19 8 0 19 9 11 17 4
19 10 0 19 11 11 17 5
19 12 0 19 13 11 17 6
19 14 0 19 15 11 17 7
19 16 0 19 17 11 17 8
19 18 © 19 19 11 17 9

2. Where the income from employment earned by an employee in any week is not less than twenty pounds the amounts of Social Services Tax shall be seventeen shillings and ten pence plus one penny for each one shilling and eight pence of income from employment in excess of twenty pounds.

3. Where an employee is paid at other than weekly intervals, and

the amount actually earned by him in each week included in the

period

period in respect of which the payment is made is not readily ascer- tainable, the income from employment earned by the employee in each such week may, for the purposes of this Schedule, be calculated by dividing the sum paid to him by the number of weeks included in such period.

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Social Services Tax Act 1940 (NSW)

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PART	I I I .—SOCIAL SERVICES TAX UPON INCOME FROM
EMPLOYMENT—ss.	1 1 - 1 3 .

(b)	by a non-resident whilst temporarily in this State who has paid Special Income Tax or Social Services Tax upon that income before leaving Australia;
(c)	by a person by whom or on whose behalf the Commissioner, pursuant to Division 1 5 of Part I I I of the Principal Act, has required a return to be made; or

(a)	by inserting at the end of section ten the following new subsection :—
(2) In the application of subsection one of this section to and in respect of tax provided

does not exceed two hundred	of the first one hun-
and eighteen pounds;	dred pounds of the net assessable in come;

eighteen pounds and does not	one hundred pounds Ten pence in each pound of the next one hun dred pounds of the net assessable in come ;
exceed two hundred and sixty	of the net assessable Eleven pence in each pound of the balance of the net assessable income;
pounds;	income;

exceeds two hundred and sixty	pound of the first
pounds and does not exceed	one hundred pounds
one thousand and forty pounds;	of the net assessable
income;

exceeds one thousand and forty	pound in respect of
pounds;	one hundred pounds
of the net assessable income;

hundred pounds and is	income as equals the
less than two hundred	difference between
pounds;	the income from em ployment and two hundred pounds;

(c) if the amount of the in- come from employment	Eleven pence in each pound of the net
is equal to or exceeds	assessable income;
two hundred pounds;

(b) if the amount of the	Ten pence in each pound
income from employment	of so much of the
is equal to or exceeds one	net assessable in-
hundred pounds and is	come as equals the

pounds;	the income from em
ployment and two hundred pounds;

(c) if the amount of the in-	Eleven pence in each
come from employment	pound of the net
is equal to or exceeds	assessable income;
two hundred pounds;

is less than one hundred	of the net assess-
pounds;	able income as equals the differ ence between the income from em ployment and one hundred pounds;

(b) if the amount of the in-	Ten pence in each pound
come from employment	of so much of the
is equal to or exceeds one	net assessable in-
hundred pounds and is	come as equals the

(c) If the amount of the in- come from employment	Eleven pence in each pound of the not
is equal to or exceeds	assessable income;
two hundred pounds;

If the income from employment earned	Weekly
in any week—	amounts of Social

5 12 0	5 13 11	4	8
5 14 0	5 15 11	4 9
5 16 0	5 17 11	4 10
5 18 0	5 19 11	4 11
6 0 0	6 1 11	5 0
6 2 0	6: 3 11	5 2
6 4 0	6 5 11	5 3
6 6 0	6 7 11	5 4
6 8 0	6 9 11	5 5
6 10 0	6 11 11	5 6
6 12 0	6 13 11	5 7
6 14 0	6 15 11	5 8
6 16 0	6 17 11	5 9
6 18 0	6 19 11	5 10
7 0 0	7 1 11	5 11
SECOND

7 2 0	7 3 11	6 1
7 4 0	7 5 11	6 2
7 6 0	7 7 11	6 3
7 8 0	7 9 11	6 4
7 10 0	7 11 11	6 5
7 12 0	7 13 11	6 6
7 14 0	7 15 11	6 7
7 16 0	7 17 11	6 8
7 18 0	7 19 11	6 9
8 0 0	8 1 11	6 10
8 2 0	8 3 11	7 0
8 4 0	8 5 11	7 1
8 6 0	8 7 11	7 2
8 8 0	8 9 11	7 3
8 10 0	8 11 11	7 4
8 12 0	8 13 11	7 5
8 14 0	8 15 11	7 6
8 16 0	8 17 11	7 7
8 18 0	8 19 11	7 8
9 0 0	9 1 11	7 9
9 2 0	9 3 11	7 11
9 4 0	9 5 11	8 0
9 6 0	9 7 11	8 1
9 8 0	9 9 11	8 2
9 10 0	9 11 11	8 3
9 12 0	9 13 11	8 4
9 14 0	9 15 11	8 5
9 16 0	9 17 11	8 6
9 18 0	9 19 11	8 7
10 0 0	10 1 11	8 8
10 2 0	10 3 11	8 10

10 6 0	10 7 11	9 0
10 8 0	10 9 11	9 1
10 10 0	10 11 11	9 2
10 12 0	10 13 11	9 3
10 14 0	10 15 11	9 4
10 16 0	10 17 11	9 5
10 18 0	10 19 11	9 6
11 0 0	11 1 11	9 7
11 2 0	11 3 11	9 9
11 4 0	11 5 11	9 10
11 6 0	11 7 11	9 11
11 8 0	11 9 11	10 0
11 10 0	11 11 11	10 1

£ s. d.	£ s. d.	s. d.
11 12 0	11 13 11	10 2
11 14 0	11 15 11	10 3
11 16 0	11 17 11	10 4
11 18 0	11 19 11	10 5
12 0 0	12 1 11	10 6
12 2 0	12 3 11	10 8
12 4 0	12 5 11	10 9
12 6 0	12 7 11	10 10
12 8 0	12 9 11	10 11
12 10 0	12 11 11	11 0
12 12 0	12 13 11	11 1
12 14 0	12 15 11	11 2
12 16 0	12 17 11	11 3
12 18 0	12 19 11	11 4
13 0 0	13 1 11	11 5
13 2 0	13 3 11	11 7
13 4 0	13 5 11	11 8
13 6 0	13 7 11	11 9
13 8 0	13 9 11	11 10
13 10 0	13 11 11	11 11
13 12 0	13 13 11	12 0
13 14 0	13 15 11	12 1
13 16 0	13 17 11	12 2
13 18 0	13 19 11	12 3
14 0 0	14 1 11	12 4
14 2 0	14 3 11	12 6
14 4 0	14 5 11	12 7
14 6 0	14 7 11	12 8
14 8 0	14 9 11	12 9
14 10 0	14 11 11	12 10
14 12 0	14 13 11	12 11
14 14 0	14 15 11	13 0

14 16 0	14 17 11	13 1
14 18 0	14 19 11	13 2
15 0 0	15 1 11	13 3
15 2 0	15 3 11	13 5
15 4 0	15 5 11	13 6
15 6 0	15 7 11	13 7
15 8 0	15 9 11	13 8
15 10 0	15 11 11	13 9
15 12 0	15 13 11	13 10
15 14 0	15 15 11	13 11
15 16 0	15 17 11	14 0
15 18 0	15 19 11	14 1
16 0 0	16 1 11	14 2
10 2 0	16 3 11	14 4

19 6 0	19 7 11	17 3
19 8 0	19 9 11	17 4
19 10 0	19 11 11	17 5
19 12 0	19 13 11	17 6
19 14 0	19 15 11	17 7
19 16 0	19 17 11	17 8
19 18 ©	19 19 11	17 9