Unemployment Relief Tax (Taxation Reduction) Act 1941 (NSW)

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UNEMPLOYMENT RELIEF TAX (TAXATION
REDUCTION) ACT.
Act No. 7, 1941.

An Act to impose an Unemployment Relief Tax in lieu of the tax imposed by the Unemploy- ment Belief Tax (Further Provisions) Act,
1940; to declare the rates and amounts at
which such tax is to be charged, levied, collected and paid; and for purposes con- nected therewith. [Assented to, 28th March, 1941.]

1. This Act may be cited as the " Unemployment Relief Tax (Taxation Reduction) Act, 1941."
lative Council and Legislative Assembly of New South BE it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis-
Wales in Parliament assembled, and by the authority of the same, as follows :—
PART I.
PRELIMINARY.

2. This Act is divided into Parts as follows :—
PART I.—PRELIMINARY—ss. 1, 2 .

PART II.—UNEMPLOYMENT RELIEF TAX UPON

NET ASSESSABLE INCOME—ss. 3 - 1 0 .

PART III.—UNEMPLOYMENT RELIEF TAX UPON

INCOME FROM EMPLOYMENT—ss. 1 1 - 1 3 .

SCHEDULES.

PART II .

UNEMPLOYMENT RELIEF TAX UPON NET ASSESSABLE
INCOME.

3. This Part of this Act shall be construed with the Unemployment

Relief Tax (Management)

Act,

1 9 3 9 - 1 9 4 1 .

4 . There shall be charged, levied, collected and paid for the use of His Majesty and for the credit of the Unemployment Relief Fund, under the provisions of the

Unemployment

Relief Tax (Management)

Act,

1 9 3 9 - 1 9 4 1 ,

and the regulations thereunder, and subject to the exemptions in that Act contained and to the provisions of section ten of this Act and in lieu of the tax imposed by Part I I of the Unemployment Relief Tax (Further Provisions) Act, 1940 , Unemployment Relief Tax at the respective rates in this Part of this Act provided.

5 . In respect 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,

after such commencement, be accepted by the Commis	prior to the commencement of this Act, been or may,
sioner under the provisions of the Principal Act, in lieu
thereof, the rates of Unemployment Relief 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 after the close of the year of income ended, on the thirtieth day of June,

one
one thousand nine hundred and forty, and an assess ment of Unemployment Relief Tax becomes necessary before the commencement of an Act fixing the rates of Unemployment Relief 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 1 5 of Part I I I of the Principal Act, requires a return to be made, and an assessment of Unemployment Relief Tax becomes necessary before the commencement of an Act fixing the rates of Unemployment Relief 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 Unemploy ment Relief Tax (Management) Act, 1 9 3 9 - 1 9 4 1 , the rate of Unemployment Relief 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 Unemployment Relief 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 income ended on the thirtieth day of June, one thousand nine hundred and forty, and an assessment of Unemploy ment Relief Tax becomes necessary, before the commence ment of an Act fixing the rates of Unemployment Relief

Tax

Tax in respect of net assessable income so derived, 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.

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 Unemployment Relief Tax has been charged at the rates provided by the Unemploy ment Relief Tax Act, 1939 , the Unemployment Relief Tax Act, 1940 , or the Unemployment Relief Tax (Further Provisions) Act, 1940 , 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 Unemployment Relief 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.

(1) The rates of tax provided in this Part of this Act shall be reduced by two-sevenths.

10.

(2) The amount which would, but for this sub

section, be payable by a person, other than a company,

in any case where such net assessable income, or, as the	as tax upon net assessable income derived by him shall
case may be, the sum of such net assessable income and the income from employment derived by him exceeds three hundred and twelve pounds, be reduced by seven and one-half per centum.

P A R T
PART I I I .

UNEMPLOYMENT RELIEF TAX UPON INCOME FROM
EMPLOYMENT.

11. This Part of this Act shall be construed with the Unemployment Relief Tax (Management) Act, 1 9 3 9 - 1 9 4 1 .
12. There shall on and after the first day of April, one thousand nine hundred and forty-one, be charged, levied, collected and paid for the use of His Majesty and for the credit of the Unemployment Relief Fund under the provisions of the Unemployment Relief Tax (Management) Act, 1 9 3 9 - 1 9 4 1 , and the regulations there under and subject to the exemptions in that Act contained and to the provisions of section thirteen of this Act, and in lieu of the Unemployment Relief Tax imposed by section twelve of the Unemployment Relief Tax (Further Pro visions) Act, 1940 , Unemployment Relief Tax at the respective amounts or at the respective rates pro vided in the Second Schedule to this Act in respect of income from employment derived by every person other than a company during the period commencing on the first day of April, one thousand nine hundred and forty-one, and ending on the thirtieth day of June, one thousand nine hundred and forty-one, both in clusive, 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 published 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 two-sevenths.

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 Three and three-quarter of the first one hun dred pounds of the

does not exceed two hundred pence in each pound
and eighteen pounds;

net assessable in
come;

FIRST

FIRST SCHEDULE—continued.
PART I—continued.
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;

(b) where the net assessable income Five and three-quarter

exceeds two hundred and pence in each pound

eighteen pounds and does not of the first one hun-
exceed two hundred and sixty dred pounds of the
pounds; 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 balance of the net assessable income;

(c) where the net assessable income Six and three-quarter

exceeds two hundred and sixty pence in each pound
pounds and does not exceed of the first one hun-

three hundred and twelve dred pounds of the
pounds; net assessable in
come;

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

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

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

exceeds three hundred and of the first one hun-

twelve pounds and does not dred pounds of the
exceed one thousand and forty net assessable in-
pounds; income;
Ten pence in each pound of the next one hun dred pounds of the net- assessable in come;

B FIRST
FIRST SCHEDULE—continued.
PART I—continued.
Eleven pence in each pound of the balance of the net assessable income;

(e) 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.
PART I I .

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- Three and three-quarter

come from employment pence in each pound

is less than one hundred of so much of the net

pounds;

assessable 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 bal ance of the net as sessable income;
(b) if the amount of the in-

Ten pence in each

come from employment pound of so much of

is equal to or exceeds one the net assessable

F I R S T

FIRST SCHEDULE—continued.
PART II—continued.

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- Eleven pence in each

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

(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- Five and three-quarter

come from employment pence in each pound

is less than one hundred of so much of the net
pounds; assessable 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
less than two hundred difference between

pounds ;

the income from em ployment and two hundred pounds;
FIRST
FIRST SCHEDULE—continued.

PART I I —continued.
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;

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

(a) if the amount of the income Six and three-quarter

from employment is less pence in each pound
than one hundred pounds; of so much of the net
assessable 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 income Ten pence in each pound

from employment is equal of so much of the
to or exceeds one hundred net assessable in-
pounds and is less than two come as equals the
hundred pounds; difference between the income from em- iployment and two hundred pounds;
Eleven pence in each pound of the balance of the net assessable income;

F I R S T

FIRST SCHEDULE—continued.
PAST II—continued.

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

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

(4) where the sum of income from employment and net assessable income exceeds three hundred and twelve pounds, and does not exceed 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 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- 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.

(5) 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- come from employment

Nine

pence

in

each

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

sessable income; ance of the net as

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

One shilling in each 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 Unemployment Relief Tax shall be as follows :—

If the income from employment earned

Weekly

in any week— amounts of

Amounts to or But does not Unemployment

exceeds— £ s. d. exceed— Relief Tax.

£ s. d. s. d.

3 0 1 3 1 1 1 . 0 9

3 2 0 3 3 1 1 0 1 1
3 4 0 3 5 1 1 1 0
3 6 0 3 7 1 1 1 1

3 8 0 3 9 1 1 1 3

3 1 0 0 3 1 1 1 1 1 4

3 1 2 0 3 1 3 1 1 1 5

3 1 4 0 3 1 5 1 1 1 6
3 1 6 0 3 1 7 1 1 1 7
3 1 8 0 3 1 9 1 1 1 8

4 0 0 4 1 1 1 1 9
4 2 0 4 3 1 1 1 1 1

4 4 0 4 5 1 1 2 1
4 6 0 4 7 1 1 2 3
4 8 0 4 9 1 1 2 4

4 1 0 0 4 1 1 1 1 2 6

4 1 2 0 4 1 3 1 1 2 7
4 1 4 0 4 1 5 1 1 2 9

4 1 6 0 4 1 7 1 1 2 1 0

4 1 8 0 4 1 9 1 1 3 0

5 0 0 5 1 1 1 3 1

5 2 0 5 3 1 1 3 3
5 4 0 5 5 1 1 3 4
5 6 0 5 7 1 1 3 5
5 8 0 5 9 1 1 3 6

5 1 0 0 5 1 1 1 1 3 7

5 1 2 0 5 1 3 1 1 3 8
5 1 4 0 5 1 5 1 1 3 9

5 1 6 0 5 1 7 1 1 3 1 0
5 1 8 0 5 1 9 1 1 3 1 1

6 0 0 6 1 1 1 4 0

6 2 0 6 3 1 1 4 1
6 4 0 6 5 1 1 4 2
6 6 0 6 7 1 1 4 3
6 8 0 6 9 1 1 4 4

6 1 0 0 6 1 1 1 1 4 5
6 1 2 0 6 1 5 1 1 4 6
6 1 6 0 6 1 7 1 1 4 7
6 1 8 0 6 1 9 1 1 4 8

7 0 0 7 1 1 1 4 9
SECOND
SECOND SCHEDULE—continued.

If the income from employment earned Weekly

in any week— amounts of

Amounts to or But does not Unemployment

exceeds— £ s. d. exceed— Relief Tax.

£ s. d. s. d.

7 2 0 7 3 1 1 4 1 0
7 4 0 7 5 1 1 4 1 1

7 6 0 7 7 1 1 5 0
7 8 0 7 9 1 1 5 1

7 1 0 0 7 1 3 1 1 5 2
7 1 4 0 7 1 5 1 1 5 3

7 1 6 0 7 1 7 1 1 5 4

7 1 8 0 7 1 9 1 1 5 5

8 0 0 8 1 1 1 5 6
8 2 0 8 3 1 1 5 7
8 4 0 8 5 1 1 5 8
8 6 0 8 7 1 1 5 9

8 8 0 8 1 1 1 1 5 1 0
8 1 2 0 8 1 3 1 1 5 1 1
8 1 4 0 8 1 5 1 1 6 0
8 1 6 0 8 1 7 1 1 6 1
8 1 8 0 8 1 9 1 1 6 2

9 0 0 9 1 1 1 6 3

9 2 0 9 3 1 1 6 4
9 4 0 9 5 1 1 6 5
9 6 0 9 9 1 1 6 6

9 1 0 0 9 1 1 1 1 6 7
9 1 2 0 9 1 3 1 1 6 8

9 1 4 0 9 1 5 1 1 6 9

9 1 6 0 9 1 7 1 1 6 1 0

9 1 8 0 9 1 9 1 1 6 1 1

1 0 0 0 1 0 1 1 1 7 0
1 0 2 0 1 0 3 1 1 7 1
1 0 4 0 1 0 7 1 1 7 2
1 0 8 0 1 0 9 1 1 7 3

1 0 1 0 0 1 0 1 1 1 1 7 4

1 0 1 2 0 1 0 1 3 1 1 7 5
1 0 1 4 0 1 0 1 5 1 1 7 6
1 0 1 6 0 1 0 1 7 1 1 7 7
1 0 1 8 0 1 0 1 9 1 1 7 8
1 1 0 0 1 1 1 1 1 7 9
1 1 2 0 1 1 5 1 1 7 1 0
1 1 6 0 1 1 7 1 1 7 1 1
1 1 8 0 1 1 9 1 1 8 0
1 1 1 0 0 1 1 1 1 1 1 8 1
1 1 1 2 0 1 1 1 5 1 1 8 2

1 1 1 6 0 11 1 7 1 1 8 3

1 1 1 8 0 1 1 1 9 1 1 8 4

1 2 0 0 1 2 1 1 1 8 5

1 2 2 0 1 2 3 1 1 8 6
SECOND

SECOND SCHEDULE—continued.

If the income from employment earned

Weekly

in any week— amounts of

Amounts to or But does not Unemployment

exceeds— exceed— Relief Tax.

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

15 0 0 15 1 11 10 8

15 2 0 15 3 11 10 9
15 4 0 15 7 11 10 10
15 8 0 15 9 11 10 11
15 10 0 15 11 11 11 0
15 12 0 15 13 11 11 1
15 14 0 15 17 11 11 2

15 18 0 15 19 11 11 3
16 0 0 16 1 11 11 4
16 2 0 16 3 11 11 5
16 4 0 16 5 11 11 6
16 6 0 16 7 11 11 7
16 8 0 16 9 11 11 8
16 10 0 16 11 11 11 9
16 12 0 16 15 11 11 10
16 16 0 16 17 11 11 11
16 18 0 16 19 11 12 0
17 0 0 17 1 11 12 1
17 2 0 17 3 11 12 2
17 4 0 17 5 11 12 3
17 6 0 17 7 11 12 4
S E C O N D
SECOND SCHEDULE—continued.

If the income from employment earned Weekly

in any week— amounts of

Amounts to or But does not Unemployment

exceeds— exceed— Belief Tax.

£ s. d. £ s. d. s. d.
17 8 0 17 9 11 12 5

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

2. Where the income from employment earned by an employee in any week is not less than twenty pounds the amounts of Unemploy ment Relief Tax shall be four-fifths of the sum ascertained by adding to seventeen shillings and tenpence, one penny for each one shilling and eightpence of income from employment in excessof twenty pounds.
3. Where an employee is paid a t other than weekly intervals, and the amount actually earned by him in each week included in the 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.

S O C I A L

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Citations

Unemployment Relief Tax (Taxation Reduction) Act 1941 (NSW)

Cases Citing This Decision

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(b)	by a non-resident whilst temporarily in this State who has paid Special Income Tax or Unemployment Relief 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

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

exceeds two hundred and sixty	pence in each pound
pounds and does not exceed	of the first one hun-

three	hundred	and	twelve	dred pounds of the
pounds;	net assessable in
come;

twelve pounds and does not	dred pounds of the
exceed one thousand and forty	net assessable in-
pounds;	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;

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

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
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;

from employment is equal	of so much of the
to or exceeds one hundred	net assessable in-
pounds and is less than two	come as equals the
hundred pounds;	difference between the income from em- iployment and two hundred pounds;

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

less than two hundred	difference between,
pounds;	the income from employment 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 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;

sessable income; ance of the net as
(c) if the amount of the in- come from employment	One shilling in each pound of the net

Amounts to or	But does not	Unemployment
exceeds— £ s. d.	exceed—	Relief Tax.

3	0	1	3	1 1 1	.	0	9
3	2	0	3	3	1 1	0	1 1
3	4	0	3	5	1 1	1	0
3	6	0	3	7	1 1	1	1

3	1 4	3	1 5 1 1	1	6
3	1 6	3	1 7 1 1	1	7
3	1 8	3	1 9 1 1	1	8

4 4 0	4 5	1 1	2 1
4 6 0	4 7	1 1	2 3
4 8 0	4 9	1 1	2 4

5 2 0	5 3	1 1	3 3
5 4 0	5 5	1 1	3 4
5 6 0	5 7	1 1	3 5
5 8 0	5 9	1 1	3 6

5 1 6	0	5 1 7 1 1	3	1 0
5 1 8	0	5 1 9 1 1	3	1 1

6 2 0	6 3	1 1	4 1
6 4 0	6 5	1 1	4 2
6 6 0	6 7	1 1	4 3
6 8 0	6 9	1 1	4 4

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

7 6 0	7 7	1 1	5 0
7 8 0	7 9	1 1	5 1

8 0 0	8 1	1 1	5 6
8 2 0	8 3	1 1	5 7
8 4 0	8 5	1 1	5 8
8 6 0	8 7	1 1	5 9

9 2 0	9 3	1 1	6 4
9 4 0	9 5	1 1	6 5
9 6 0	9 9	1 1	6 6

9	1 6	0	9 1 7 1 1	6	1 0
9	1 8	0	9	1 9 1 1	6 1 1

Amounts to or	But does not	Unemployment
exceeds—	exceed—	Relief Tax.
£ s. d.	£ s. d.	s. d.
12 4 0	12 5 11	8 7
12 6 0	12 7 11	8 8
12 8 0	12 9 11	8 9
12 10 0	12 13 11	8 10
12 14 0	12 15 11	8 11
12 16 0	12 17 11	9 0
12 18 0	12 19 11	9 1
13 0 0	13 1 11	9 2
13 2 0	13 3 11	9 3
13 4 0	13 5 11	9 4
13 6 0	13 7 11	9 5
13 8 0	13 11 11	9 6
13 12 0	13 13 11	9 7
13 14 0	13 15 11	9 8
13 16 0	13 17 11	9 9
13 18 0	13 19 11	9 10
14 0 0	14 1 11	9 11
14 2 0	14 3 11	10 0
14 4 0	14 5 11	10 1
14 6 0	14 9 11	10 2
14 10 0	14 11 11	10 3
14 12 0	14 13 11	10 4
14 14 0	14 15 11	10 5
14 16 0	14 17 11	10 .6
14 18 0	14 19 11	10 7