Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00282 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

 

1960. No. 74.

 

––––––––––

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL

SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1960.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1960.

Dated this 14th day of September, 1960.

 

DUNROSSIL

Governor-General.

By His Excellency's Command,

 

Prime Minister, acting for and on

behalf of the Treasurer.

–––––––

AMENDMENTS OF THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION REGULATIONS.†

Commencement.

1. These Regulations shall come into operation on the first day of October, 1960.

Rates of deduction where employee does not claim in respect of dependants.

2. Regulation 54A of the Income Tax and Social Services Contribution Regulations is amended by omitting paragraph (c) and inserting in its stead the following paragraph:—

"(c) where the salary or wages exceeds One hundred and fifty pounds ten shillings—Sixty-one pounds fifteen shillings plus an amount of Twelve shillings for each pound or part of a pound by which the salary or wages exceeds One hundred and fifty pounds ten shillings.".

Third Schedule.

3. The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—

 

 

* Notified in the Commonwealth Gazette on 22nd September.

† Statutory Rules 1936, No. 94, as amended to date. For previous amendments of the Income Tax and Social Services Contribution Regulations, see footnote † to Statutory Rules 1960, No. 44.

6654/60.—PRICE 8D. 10/1.9.1960.

 

THE THIRD SCHEDULE.  Regulations 54A and 54B.

TABLE A. — RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES DOES NOT EXCEED THIRTY POUNDS TEN SHILLINGS IN RESPECT FO A WEEK OR PART OF A WEEK.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£156.

£221.

£234.

£286.

£299.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

2

0

0

2

10

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

2

10

0

3

0

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

0

0

3

5

0

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

5

0

3

10

0

 

 

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

10

0

3

12

6

 

 

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

12

6

3

15

0

 

1

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

15

0

3

17

6

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

17

6

4

0

0

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

0

0

4

2

6

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

2

6

4

5

0

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

5

0

4

7

6

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

7

6

4

10

0

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

10

0

4

12

6

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

12

6

4

15

0

 

1

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

15

0

4

17

6

 

1

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

17

6

5

0

0

 

2

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

0

0

5

2

6

 

2

0

 

 

9

 

 

3

 

..

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

2

6

5

5

0

 

2

3

 

 

9

 

 

3

 

..

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

5

0

5

7

6

 

2

6

 

 

9

 

 

3

 

..

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

7

6

5

10

0

 

2

9

 

1

0

 

 

3

 

..

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 


5

10

0

5

12

6

 

3

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

12

6

5

15

0

 

3

0

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

15

0

5

17

6

 

3

3

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

17

6

6

0

0

 

3

3

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

0

0

6

2

6

 

3

6

 

1

3

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

2

6

6

5

0

 

3

9

 

1

6

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

5

0

6

7

6

 

4

0

 

1

6

 

 

9

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

7

6

6

10

0

 

4

3

 

1

9

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

10

0

6

12

6

 

4

6

 

1

9

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

12

6

6

15

0

 

4

9

 

2

0

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

15

0

6

17

6

 

4

9

 

2

0

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

17

6

7

0

0

 

5

0

 

2

3

 

1

3

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

0

0

7

2

6

 

5

3

 

2

6

 

1

3

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

2

6

7

5

0

 

5

6

 

2

9

 

1

6

 

1

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

5

0

7

7

6

 

5

6

 

3

0

 

1

6

 

1

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

7

6

7

10

0

 

5

9

 

3

0

 

1

9

 

1

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

10

0

7

12

6

 

6

0

 

3

3

 

1

9

 

1

6

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

12

6

7

15

0

 

6

3

 

3

3

 

2

0

 

1

9

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

15

0

7

17

6

 

6

6

 

3

6

 

2

0

 

1

9

 

 

9

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

17

6

8

0

0

 

6

9

 

3

9

 

2

3

 

2

0

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

0

0

8

2

6

 

7

0

 

4

0

 

2

6

 

2

0

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

2

6

8

5

0

 

7

3

 

4

3

 

2

9

 

2

3

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

5

0

8

7

6

 

7

6

 

4

6

 

3

0

 

2

6

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

7

6

8

10

0

 

8

0

 

4

9

 

3

0

 

2

9

 

1

6

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

10

0

8

12

6

 

8

3

 

4

9

 

3

3

 

3

0

 

1

6

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

12

6

8

15

0

 

8

6

 

5

0

 

3

3

 

3

0

 

1

6

 

1

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

15

0

8

17

6

 

8

9

 

5

3

 

3

6

 

3

3

 

1

6

 

1

6

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

8

17

6

9

0

0

 

9

0

 

5

6

 

3

9

 

3

3

 

1

9

 

1

6

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

9

0

0

9

2

6

 

9

3

 

5

6

 

4

0

 

3

6

 

1

9

 

1

6

 

 

9

 

 

9

 

 

3

 

..

 

 

..

 

9

2

6

9

5

0

 

9

6

 

5

9

 

4

3

 

3

9

 

2

0

 

1

9

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

9

5

0

9

7

6

 

9

9

 

6

0

 

4

6

 

4

0

 

2

0

 

1

9

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

9

7

6

9

10

0

 

10

3

 

6

3

 

4

9

 

4

3

 

2

3

 

2

0

 

1

3

 

1

0

 

 

3

 

..

 

 

..

 

 


THE THIRD SCHEDULE—continued.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£156.

£221.

£234.

£286.

£299.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

9

10

0

9

12

6

 

10

6

 

6

6

 

4

9

 

4

6

 

2

6

 

2

0

 

1

3

 

1

0

 

 

3

 

..

 

 

..

 

9

12

6

9

15

0

 

11

0

 

6

9

 

5

0

 

4

9

 

2

9

 

2

3

 

1

6

 

1

3

 

 

3

 

..

 

 

..

 

9

15

0

9

17

6

 

11

3

 

7

0

 

5

3

 

4

9

 

3

0

 

2

6

 

1

6

 

1

3

 

 

3

 

..

 

 

..

 

9

17

6

10

0

0

 

11

6

 

7

3

 

5

6

 

5

0

 

3

0

 

2

9

 

1

6

 

1

6

 

 

3

 

..

 

 

..

 

10

0

0

10

2

6

 

11

9

 

7

6

 

5

6

 

5

3

 

3

3

 

3

0

 

1

6

 

1

6

 

 

6

 

..

 

 

..

 

10

2

6

10

5

0

 

12

0

 

8

0

 

5

9

 

5

6

 

3

3

 

3

0

 

1

9

 

1

6

 

 

6

 

..

 

 

..

 

10

5

0

10

7

6

 

12

3

 

8

3

 

6

0

 

5

6

 

3

6

 

3

3

 

1

9

 

1

6

 

 

9

 

 

3

 

..

 

10

7

6

10

10

0

 

12

6

 

8

6

 

6

3

 

5

9

 

3

9

 

3

3

 

2

0

 

1

9

 

 

9

 

 

3

 

..

 

10

10

0

10

12

6

 

12

9

 

8

9

 

6

6

 

6

0

 

4

0

 

3

6

 

2

0

 

1

9

 

 

9

 

 

3

 

..

 

10

12

6

10

15

0

 

13

3

 

9

0

 

6

9

 

6

3

 

4

3

 

3

9

 

2

3

 

2

0

 

1

0

 

 

3

 

..

 

10

15

0

10

17

6

 

13

6

 

9

3

 

7

0

 

6

6

 

4

6

 

4

0

 

2

6

 

2

0

 

1

0

 

 

3

 

..

 

10

17

6

11

0

0

 

13

9

 

9

6

 

7

3

 

6

9

 

4

9

 

4

3

 

2

9

 

2

3

 

1

3

 

 

3

 

..

 

11

0

0

11

2

6

 

14

3

 

9

9

 

7

6

 

7

0

 

4

9

 

4

6

 

3

0

 

2

6

 

1

3

 

 

3

 

..

 

11

2

6

11

5

0

 

14

6

 

10

3

 

8

0

 

7

3

 

5

0

 

4

9

 

3

0

 

2

9

 

1

6

 

 

3

 

..

 

11

5

0

11

7

6

 

14

9

 

10

6

 

8

3

 

7

6

 

5

3

 

4

9

 

3

3

 

3

0

 

1

6

 

 

6

 

..

 

11

7

6

11

10

0

 

15

0

 

11

0

 

8

6

 

8

0

 

5

6

 

5

0

 

3

3

 

3

0

 

1

6

 

 

6

 

..

 

11

10

0

11

12

6

 

15

6

 

11

3

 

8

9

 

8

3

 

5

6

 

5

3

 

3

6

 

3

3

 

1

6

 

 

9

 

 

3

11

12

6

11

15

0

 

15

9

 

11

6

 

9

0

 

8

6

 

5

9

 

5

6

 

3

9

 

3

3

 

1

9

 

 

9

 

 

3

11

15

0

11

17

6

 

16

3

 

11

9

 

9

3

 

8

9

 

6

0

 

5

6

 

4

0

 

3

6

 

1

9

 

 

9

 

 

3

11

17

6

12

0

0

 

16

6

 

12

0

 

9

6

 

9

0

 

6

3

 

5

9

 

4

3

 

3

9

 

2

0

 

1

0

 

 

3

 


12

0

0

12

2

6

 

16

9

 

12

3

 

9

9

 

9

3

 

6

6

 

6

0

 

4

6

 

4

0

 

2

0

 

1

0

 

 

3

12

2

6

12

5

0

 

17

0

 

12

6

 

10

3

 

9

6

 

6

9

 

6

3

 

4

9

 

4

3

 

2

3

 

1

3

 

 

3

12

5

0

12

7

6

 

17

6

 

12

9

 

10

6

 

9

9

 

7

0

 

6

6

 

4

9

 

4

6

 

2

6

 

1

3

 

 

3

12

7

6

12

10

0

 

18

0

 

13

3

 

11

0

 

10

3

 

7

3

 

6

9

 

5

0

 

4

9

 

2

9

 

1

6

 

 

3

12

10

0

12

12

6

 

18

3

 

13

6

 

11

3

 

10

6

 

7

6

 

7

0

 

5

3

 

4

9

 

3

0

 

1

6

 

 

6

12

12

6

12

15

0

 

18

6

 

13

9

 

11

6

 

11

0

 

8

0

 

7

3

 

5

6

 

5

0

 

3

0

 

1

6

 

 

6

12

15

0

12

17

6

 

19

0

 

14

3

 

11

9

 

11

3

 

8

3

 

7

6

 

5

6

 

5

3

 

3

3

 

1

6

 

 

9

12

17

6

13

0

0

 

19

3

 

14

6

 

12

0

 

11

6

 

8

6

 

8

0

 

5

9

 

5

6

 

3

3

 

1

9

 

 

9

13

0

0

13

2

6

 

19

9

 

14

9

 

12

3

 

11

9

 

8

9

 

8

3

 

6

0

 

5

6

 

3

6

 

1

9

 

 

9

13

2

6

13

5

0

1

0

3

 

15

0

 

12

6

 

12

0

 

9

0

 

8

6

 

6

3

 

5

9

 

3

9

 

2

0

 

1

0

13

5

0

13

7

6

1

0

6

 

15

6

 

12

9

 

12

3

 

9

3

 

8

9

 

6

6

 

6

0

 

4

0

 

2

0

 

1

0

13

7

6

13

10

0

1

1

0

 

15

9

 

13

3

 

12

6

 

9

6

 

9

0

 

6

9

 

6

3

 

4

3

 

2

3

 

1

3

13

10

0

13

12

6

1

1

3

 

16

3

 

13

6

 

12

9

 

9

9

 

9

3

 

7

0

 

6

6

 

4

6

 

2

6

 

1

3

13

12

6

13

15

0

1

1

6

 

16

6

 

13

9

 

13

3

 

10

3

 

9

6

 

7

3

 

6

9

 

4

9

 

2

9

 

1

6

13

15

0

13

17

6

1

2

0

 

16

9

 

14

3

 

13

6

 

10

6

 

9

9

 

7

6

 

7

0

 

4

9

 

3

0

 

1

6

13

17

6

14

0

0

1

2

6

 

17

0

 

14

6

 

13

9

 

11

0

 

10

3

 

8

0

 

7

3

 

5

0

 

3

0

 

1

6

14

0

0

14

2

6

1

2

9

 

17

6

 

14

9

 

14

3

 

11

3

 

10

6

 

8

3

 

7

6

 

5

3

 

3

3

 

1

6

14

2

6

14

5

0

1

3

3

 

18

0

 

15

0

 

14

6

 

11

6

 

11

0

 

8

6

 

8

0

 

5

6

 

3

3

 

1

9

14

5

0

14

7

6

1

3

6

 

18

3

 

15

6

 

14

9

 

11

9

 

11

3

 

8

9

 

8

3

 

5

6

 

3

6

 

1

9

14

7

6

14

10

0

1

3

9

 

18

6

 

15

9

 

15

0

 

12

0

 

11

6

 

9

0

 

8

6

 

5

9

 

3

9

 

2

0

14

10

0

14

12

6

1

4

3

 

19

0

 

16

3

 

15

6

 

12

3

 

11

9

 

9

3

 

8

9

 

6

0

 

4

0

 

2

0

14

12

6

14

15

0

1

4

9

 

19

3

 

16

6

 

15

9

 

12

6

 

12

0

 

9

6

 

9

0

 

6

3

 

4

3

 

2

3

14

15

0

14

17

6

1

5

0

 

19

9

 

16

9

 

16

3

 

12

9

 

12

3

 

9

9

 

9

3

 

6

6

 

4

6

 

2

6

14

17

6

15

0

0

1

5

6

1

0

3

 

17

0

 

16

6

 

13

3

 

12

6

 

10

3

 

9

6

 

6

9

 

4

9

 

2

9

15

0

0

15

2

6

1

5

9

1

0

6

 

17

6

 

16

9

 

13

6

 

12

9

 

10

6

 

9

9

 

7

0

 

4

9

 

3

0

15

2

6

15

5

0

1

6

3

1

1

0

 

18

0

 

17

0

 

13

9

 

13

3

 

11

0

 

10

3

 

7

3

 

5

0

 

3

0

15

5

0

15

7

6

1

6

6

1

1

3

 

18

3

 

17

6

 

14

3

 

13

6

 

11

3

 

10

6

 

7

6

 

5

3

 

3

3

15

7

6

15

10

0

1

7

0

1

1

6

 

18

6

 

18

0

 

14

6

 

13

9

 

11

6

 

11

0

 

8

0

 

5

6

 

3

3

15

10

0

15

12

6

1

7

6

1

2

0

 

19

0

 

18

3

 

14

9

 

14

3

 

11

9

 

11

3

 

8

3

 

5

6

 

3

6

15

12

6

15

15

0

1

8

0

1

2

6

 

19

3

 

18

6

 

15

0

 

14

6

 

12

0

 

11

6

 

8

6

 

5

9

 

3

9

15

15

0

15

17

6

1

8

6

1

2

9

 

19

9

 

19

0

 

15

6

 

14

9

 

12

3

 

11

9

 

8

9

 

6

0

 

4

0

15

17

6

16

0

0

1

9

0

1

3

3

1

0

3

 

19

3

 

15

9

 

15

0

 

12

6

 

12

0

 

9

0

 

6

3

 

4

3

 


THE THIRD SCHEDULE—continued.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of  week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£156.

£221.

£234.

£286.

£299.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

16

0

0

16

2

6

1

9

3

1

3

6

1

0

6

 

19

9

 

16

3

 

15

6

 

12

9

 

12

3

 

9

3

 

6

6

 

4

6

16

2

6

16

5

0

1

9

9

1

3

9

1

1

0

1

0

3

 

16

6

 

15

9

 

13

3

 

12

6

 

9

6

 

6

9

 

4

9

16

5

0

16

7

6

1

10

3

1

4

3

1

1

3

1

0

6

 

16

9

 

16

3

 

13

6

 

12

9

 

9

9

 

7

0

 

4

9

16

7

6

16

10

0

1

10

9

1

4

9

1

1

6

1

1

0

 

17

0

 

16

6

 

13

9

 

13

3

 

10

3

 

7

3

 

5

0

16

10

0

16

12

6

1

11

0

1

5

0

1

2

0

1

1

3

 

17

6

 

16

9

 

14

3

 

13

6

 

10

6

 

7

6

 

5

3

16

12

6

16

15

0

1

11

6

1

5

6

1

2

6

1

1

6

 

18

0

 

17

0

 

14

6

 

13

9

 

11

0

 

8

0

 

5

6

16

15

0

16

17

6

1

12

0

1

5

9

1

2

9

1

2

0

 

18

3

 

17

6

 

14

9

 

14

3

 

11

3

 

8

3

 

5

6

16

17

6

17

0

0

1

12

6

1

6

3

1

3

3

1

2

6

 

18

6

 

18

0

 

15

0

 

14

6

 

11

6

 

8

6

 

5

9

17

0

0

17

2

6

1

13

0

1

6

6

1

3

6

1

2

9

 

19

0

 

18

3

 

15

6

 

14

9

 

11

9

 

8

9

 

6

0

17

2

6

17

5

0

1

13

6

1

7

0

1

3

9

1

3

3

 

19

3

 

18

6

 

15

9

 

15

0

 

12

0

 

9

0

 

6

3

17

5

0

17

7

6

1

13

9

1

7

6

1

4

3

1

3

6

 

19

9

 

19

0

 

16

3

 

15

6

 

12

3

 

9

3

 

6

6

17

7

6

17

10

0

1

14

3

1

8

0

1

4

9

1

3

9

1

0

3

 

19

3

 

16

6

 

15

9

 

12

6

 

9

6

 

6

9

17

10

0

17

12

6

1

14

9

1

8

6

1

5

0

1

4

3

1

0

6

 

19

9

 

16

9

 

16

3

 

12

9

 

9

9

 

7

0

17

12

6

17

15

0

1

15

3

1

9

0

1

5

6

1

4

9

1

1

0

1

0

3

 

17

0

 

16

6

 

13

3

 

10

3

 

7

3

17

15

0

17

17

6

1

15

9

1

9

3

1

5

9

1

5

o

1

1

3

1

0

6

 

17

6

 

16

9

 

13

6

 

10

6

 

7

6

17

17

6

18

0

0

1

16

3

1

9

9

1

6

3

1

5

6

1

1

6

1

1

0

 

18

0

 

17

0

 

13

9

 

11

0

 

8

0

18

0

0

18

2

6

1

16

9

1

10

3

1

6

6

1

5

9

1

2

0

1

1

3

 

18

3

 

17

6

 

14

3

 

11

3

 

8

3

18

2

6

18

5

0

1

17

0

1

10

9

1

7

0

1

6

3

1

2

6

1

1

6

 

18

6

 

18

0

 

14

6

 

11

6

 

8

6

18

5

0

IS

7

6

1

17

6

1

11

0

1

7

6

1

6

6

1

2

9

1

2

0

 

19

0

 

18

3

 

14

9

 

11

9

 

8

9

18

7

6

18

10

0

1

18

0

1

11

6

1

8

0

1

7

0

1

3

3

1

2

6

 

19

3

 

18

6

 

15

0

 

12

0

 

9

0

 


18

10

0

18

12

6

1

18

6

1

12

0

1

8

6

1

7

6

1

3

6

1

2

9

 

19

9

 

19

0

 

15

6

 

12

3

 

9

3

18

12

6

18

15

0

1

19

0

1

12

6

1

9

0

1

8

0

1

3

9

1

3

3

1

0

3

 

19

3

 

15

9

 

12

6

 

9

6

18

15

0

18

17

6

1

19

6

1

13

0

1

9

3

1

8

6

1

4

3

1

3

6

1

0

6

 

19

9

 

16

3

 

12

9

 

9

9

18

17

6

19

0

0

2

0

0

1

13

6

1

9

9

1

9

0

1

4

9

1

3

9

1

1

0

1

0

3

 

16

6

 

13

3

 

10

3

19

0

0

19

2

6

2

0

6

1

13

9

I

10

3

1

9

3

1

5

0

1

4

3

1

1

3

1

0

6

 

16

9

 

13

6

 

10

6

19

2

6

19

5

0

2

1

0

1

14

3

1

10

9

1

9

9

1

5

6

1

4

9

1

1

6

1

1

0

 

17

0

 

13

9

 

11

0

19

5

0

19

7

6

2

1

6

1

14

9

1

11

0

1

10

3

1

5

9

1

5

0

1

2

0

1

1

3

 

17

6

 

14

3

 

11

3

19

7

6

19

10

0

2

2

0

1

15

3

1

11

6

1

10

9

1

6

3

1

5

6

1

2

6

1

1

6

 

18

0

 

14

6

 

11

6

19

10

0

19

12

6

2

2

6

1

15

9

1

12

0

1

11

0

1

6

6

1

5

9

1

2

9

1

2

0

 

18

3

 

14

9

 

11

9

19

12

6

19

15

0

2

3

0

1

16

3

1

12

6

1

11

6

1

7

0

1

6

3

1

3

3

1

2

6

 

18

6

 

15

0

 

12

0

19

15

0

19

17

6

2

3

9

1

16

9

1

13

0

1

12

0

1

7

6

1

6

6

1

3

6

1

2

9

 

19

0

 

15

6

 

12

3

19

17

6

20

0

0

2

4

3

1

17

0

1

13

6

1

12

6

1

8

0

1

7

0

1

3

9

1

3

3

 

19

3

 

15

9

 

12

6

20

0

0

20

2

6

2

4

9

1

17

6

1

13

9

1

13

0

1

8

6

1

7

6

1

4

3

1

3

6

 

19

9

 

16

3

 

12

9

20

2

6

20

5

0

2

5

3

1

18

0

1

14

3

1

13

6

1

9

0

1

8

0

1

4

9

1

3

9

1

0

3

 

16

6

 

13

3

20

5

0

20

7

6

2

5

9

1

18

6

1

14

9

1

13

9

1

9

3

1

8

6

1

5

0

1

4

3

1

0

6

 

16

9

 

13

6

20

7

6

20

10

0

2

6

6

1

19

0

1

15

3

1

14

3

1

9

9

1

9

0

1

5

6

1

4

9

1

1

0

 

17

0

 

13

9

20

10

0

20

12

6

2

7

0

1

19

6

1

15

9

1

14

9

1

10

3

1

9

3

1

5

9

1

5

0

1

1

3

 

17

6

 

14

3

20

12

6

20

15

0

2

7

6

2

0

0

1

16

3

1

15

3

1

10

9

1

9

9

1

6

3

1

5

6

1

1

6

 

18

0

 

14

6

20

15

0

20

17

6

2

8

0

2

0

6

1

16

9

1

15

9

1

11

0

1

10

3

1

6

6

1

5

9

1

2

0

 

18

3

 

14

9

20

17

6

21

0

0

2

8

6

2

1

0

1

17

0

1

16

3

1

11

6

1

10

9

1

7

0

1

6

3

1

2

6

 

18

6

 

15

0

21

0

0

21

2

6

2

9

0

2

1

6

1

17

6

1

16

9

1

12

0

1

11

0

1

7

6

1

6

6

1

2

9

 

19

0

 

15

6

21

2

6

21

5

0

2

9

6

2

2

0

1

18

0

1

17

0

1

12

6

1

11

6

1

8

0

1

7

0

1

3

3

 

19

3

 

15

9

21

5

0

21

7

6

2

10

3

2

2

6

1

18

6

1

17

6

1

13

0

1

12

0

1

8

6

1

7

6

1

3

6

 

19

9

 

16

3

21

7

6

21

10

0

2

10

9

2

3

0

1

19

0

1

18

0

1

13

6

1

12

6

1

9

0

1

8

0

1

3

9

1

0

3

 

16

6

21

10

0

21

12

6

2

11

3

2

3

9

1

19

6

1

18

6

1

13

9

1

13

0

1

9

3

1

8

6

1

4

3

1

0

6

 

16

9

21

12

6

21

15

0

2

12

0

2

4

3

2

0

0

1

19

0

1

14

3

1

13

6

1

9

9

1

9

0

1

4

9

1

1

0

 

17

0

21

15

0

21

17

6

2

12

6

2

4

9

2

0

6

1

19

6

1

14

9

1

13

9

1

10

3

1

9

3

1

5

0

1

1

3

 

17

6

21

17

6

22

0

0

2

13

0

2

5

3

2

1

0

2

0

0

1

15

3

1

14

3

1

10

9

1

9

9

1

5

6

1

1

6

 

18

0

22

0

0

22

2

6

2

13

6

2

5

9

2

1

6

2

0

6

1

15

9

1

14

9

1

11

0

1

10

3

1

5

9

1

2

0

 

18

3

22

2

6

22

5

0

2

14

0

2

6

6

2

2

0

2

1

0

1

16

3

1

15

3

1

11

6

1

10

9

1

6

3

1

2

6

 

18

6

22

5

0

22

7

6

2

14

6

2

7

0

2

2

6

2

1

6

1

16

9

1

15

9

1

12

0

1

11

0

1

6

6

1

2

9

 

19

0

22

7

6

22

10

0

2

15

0

2

7

6

2

3

0

2

2

0

1

17

0

1

16

3

1

12

6

1

11

6

1

7

0

1

3

3

 

19

3

 


THE THIRD SCHEDULE—continued.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£156.

£221.

£234.

£286.

£299.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

22

10

0

22

12

6

2

15

6

2

8

0

2

3

9

2

2

6

1

17

6

1

16

9

1

13

0

1

12

0

1

7

6

1

3

6

 

19

9

22

12

6

22

15

0

2

16

0

2

8

6

2

4

3

2

3

0

1

18

0

1

17

0

1

13

6

1

12

6

1

8

0

1

3

9

1

0

3

22

15

0

22

17

6

2

16

9

2

9

0

2

4

9

2

3

9

1

18

6

1

17

6

1

13

9

1

13

0

1

8

6

1

4

3

1

0

6

22

17

6

23

0

0

2

17

3

2

9

6

2

5

3

2

4

3

1

19

0

1

18

0

1

14

3

1

13

6

1

9

0

1

4

9

1

1

0

23

0

0

23

2

6

2

17

9

2

10

3

2

5

9

2

4

9

1

19

6

1

18

6

1

14

9

1

13

9

1

9

3

1

5

0

1

1

3

23

2

6

23

5

0

2

18

3

2

10

9

2

6

6

2

5

3

2

0

0

1

19

0

1

15

3

1

14

3

1

9

9

1

5

6

1

1

6

23

5

0

23

7

6

2

18

9

2

11

3

2

7

0

2

5

9

2

0

6

1

19

6

1

15

9

1

14

9

1

10

3

1

5

9

1

2

0

23

7

6

23

10

0

2

19

6

2

12

0

2

7

6

2

6

6

2

1

0

2

0

0

1

16

3

1

15

3

1

10

9

1

6

3

1

2

6

23

10

0

23

12

6

3

0

0

2

12

6

2

8

0

2

7

0

2

1

6

2

0

6

1

16

9

1

15

9

1

11

0

1

6

6

1

2

9

23

12

6

23

15

0

3

0

9

2

13

0

2

8

6

2

7

6

2

2

0

2

1

0

1

17

0

1

16

3

1

11

6

1

7

0

1

3

3

23

15

0

23

17

6

3

1

3

2

13

6

2

9

0

2

8

0

2

2

6

2

1

6

1

17

6

1

16

9

1

12

0

1

7

6

1

3

6

23

17

6

24

0

0

3

2

0

2

14

0

2

9

6

2

8

6

2

3

0

2

2

0

1

18

0

1

17

0

1

12

6

1

8

0

1

3

9

24

0

0

24

2

6

3

2

6

2

14

6

2

10

3

2

9

0

2

3

9

2

2

6

1

18

6

1

17

6

1

13

0

1

8

6

1

4

3

24

2

6

24

5

0

3

3

0

2

15

0

2

10

9

2

9

6

2

4

3

2

3

0

1

19

0

1

18

0

1

13

6

1

9

0

1

4

9

24

5

0

24

7

6

3

3

9

2

15

6

2

11

3

2

10

3

2

4

9

2

3

9

1

19

6

1

18

6

1

13

9

1

9

3

1

5

0

24

7

6

24

10

0

3

4

3

2

16

0

2

12

0

2

10

9

2

5

3

2

4

3

2

0

0

1

19

0

1

14

3

1

9

9

1

5

6

24

10

0

24

12

6

3

4

9

2

16

9

2

12

6

2

11

3

2

5

9

2

4

9

2

0

6

1

19

6

1

14

9

1

10

3

1

5

9

24

12

6

24

15

0

3

5

6

2

17

3

2

13

0

2

12

0

2

6

6

2

5

3

2

1

0

2

0

0

1

15

3

1

10

9

1

6

3

24

15

0

24

17

6

3

6

3

2

17

9

2

13

6

2

12

6

2

7

0

2

5

9

2

1

6

2

0

6

1

15

9

1

11

0

1

6

6

24

17

6

25

0

0

3

7

0

2

18

3

2

14

0

2

13

0

2

7

6

2

6

6

2

2

0

2

1

0

1

16

3

1

11

6

1

7

0

 


25

0

0

25

2

6

3

7

6

2

18

9

2

14

6

2

13

6

2

8

0

2

7

0

2

2

6

2

1

6

1

16

9

1

12

0

1

7

6

25

2

6

25

5

0

3

8

0

2

19

6

2

15

0

2

14

0

2

8

6

2

7

6

2

3

0

2

2

0

1

17

0

1

12

6

1

8

0

25

5

0

25

7

6

3

8

9

3

0

0

2

15

6

2

14

6

2

9

0

2

8

0

2

3

9

2

2

6

1

17

6

1

13

0

1

8

6

25

7

6

25

10

0

3

9

6

3

0

9

2

16

0

2

15

0

2

9

6

2

8

6

2

4

3

2

3

0

1

18

0

1

13

6

1

9

0

25

10

0

25

12

6

3

10

0

3

1

3

2

16

9

2

15

6

2

10

3

2

9

0

2

4

9

2

3

9

1

18

6

1

13

9

1

9

3

25

12

6

25

15

0

3

10

6

3

2

0

2

17

3

2

16

0

2

10

9

2

9

6

2

5

3

2

4

3

1

19

0

1

14

3

1

9

9

25

15

0

25

17

6

3

11

3

3

2

6

2

17

9

2

16

9

2

11

3

2

10

3

2

5

9

2

4

9

1

19

6

1

14

9

1

10

3

25

17

6

26

0

0

3

12

0

3

3

0

2

18

3

2

17

3

2

12

0

2

10

9

2

6

6

2

5

3

2

0

0

1

15

3

1

10

9

26

0

0

26

2

6

3

12

6

3

3

9

2

18

9

2

17

9

2

12

6

2

11

3

2

7

0

2

5

9

2

0

6

1

15

9

1

11

0

26

2

6

26

5

0

3

13

0

3

4

3

2

19

6

2

18

3

2

13

0

2

12

0

2

7

6

2

6

6

2

1

0

1

16

3

1

11

6

26

5

0

26

7

6

3

13

6

3

4

9

3

0

0

2

18

9

2

13

6

2

12

6

2

8

0

2

7

0

2

1

6

1

16

9

1

12

0

26

7

6

26

10

0

3

14

3

3

5

6

3

0

9

2

19

6

2

14

0

2

13

0

2

8

6

2

7

6

2

2

0

1

17

0

1

12

6

26

10

0

26

12

6

' 3

14

9

3

6

3

3

1

3

3

0

0

2

14

6

2

13

6

2

9

0

2

8

0

2

2

6

I

17

6

1

13

0

26

12

6

26

15

0

3

15

6

3

7

0

3

2

0

3

0

9

2

15

0

2

14

0

2

9

6

2

8

6

2

3

0

1

18

0

1

13

6

26

15

0

26

17

6

3

16

3

3

7

6

3

2

6

3

1

3

2

15

6

2

14

6

2

10

3

2

9

0

2

3

9

1

18

6

1

13

9

26

17

6

27

0

0

3

16

9

3

8

0

3

3

0

3

2

0

2

16

0

2

15

0

2

10

9

2

9

6

2

4

3

1

19

0

1

14

3

27

0

0

27

2

6

3

17

6

3

8

9

3

3

9

3

2

6

2

16

9

2

15

6

2

11

3

2

10

3

2

4

9

1

19

6

1

14

9

27

2

6

27

5

0

3

18

3

3

9

6

3

4

3

3

3

0

2

17

3

2

16

0

2

12

0

2

10

9

2

5

3

2

0

0

1

15

3

27

5

0

27

7

6

3

19

0

3

10

0

3

4

9

3

3

9

2

17

9

2

16

9

2

12

6

2

11

3

2

5

9

2

0

6

1

15

9

27

7

6

27

10

0

3

19

6

3

10

6

3

5

6

3

4

3

2

18

3

2

17

3

2

13

0

2

12

0

2

6

6

2

1

0

1

16

3

27

10

0

27

12

6

4

0

3

3

11

3

3

6

3

3

4

9

2

18

9

2

17

9

2

13

6

2

12

6

2

7

0

2

1

6

1

16

9

27

12

6

27

15

0

4

1

0

3

12

0

3

7

0

3

5

6

2

19

6

2

18

3

2

14

0

2

13

0

2

7

6

2

2

0

1

17

0

27

15

0

27

17

6

4

1

6

3

12

6

3

7

6

3

6

3

3

0

0

2

18

9

2

14

6

2

13

6

2

8

0

2

2

6

1

17

6

27

17

6

28

0

0

4

2

3

3

13

0

3

8

0

3

7

0

3

0

9

2

19

6

2

15

0

2

14

0

2

8

6

2

3

0

1

18

0

28

0

0

28

2

6

4

2

9

3

13

6

3

8

9

3

7

6

3

1

3

3

0

0

2

15

6

2

14

6

2

9

0

2

3

9

1

18

6

28

2

6

28

5

0

4

3

6

3

14

3

3

9

6

3

8

0

3

2

0

3

0

9

2

16

0

2

15

0

2

9

6

2

4

3

1

19

0

28

5

0

28

7

6

4

4

3

3

14

9

3

10

0

3

8

9

3

2

6

3

1

3

2

16

9

2

15

6

2

10

3

2

4

9

1

19

6

28

7

6

28

10

0

4

4

9

3

15

6

3

10

6

3

9

6

3

3

0

3

2

0

2

17

3

2

16

0

2

10

9

2

5

3

2

0

0

28

10

0

28

12

6

4

5

6

3

16

3

3

11

3

3

10

0

3

3

9

3

2

6

2

17

9

2

16

9

2

11

3

2

5

9

2

0

6

28

12

6

28

15

0

4

6

3

3

16

9

3

12

0

3

10

6

3

4

3

3

3

0

2

18

3

2

17

3

2

12

0

2

6

6

2

1

0

28

15

0

28

17

6

4

7

0

3

17

6

3

12

6

3

11

3

3

4

9

3

3

9

2

18

9

2

17

9

2

12

6

2

7

0

2

1

6

28

17

6

29

0

0

4

7

6

3

18

3

3

13

0

3

12

0

3

5

6

3

4

3

2

19

6

2

18

3

2

13

0

2

7

6

2

2

0

 


THE THIRD SCHEDULE—continued.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£156.

£221.

£234.

£286.

£299.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

29

0

0

29

2

6

4

8

3

3

19

0

3

13

6

3

12

6

3

6

3

3

4

9

3

0

0

2

18

9

2

13

6

2

8

0

2

2

6

29

2

6

29

5

0

4

9

0

3

19

6

3

14

3

3

13

0

3

7

0

3

5

6

3

0

9

2

19

6

2

14

0

2

8

6

2

3

0

29

5

0

29

7

6

4

9

9

4

0

3

3

14

9

3

13

6

3

7

6

3

6

3

3

1

3

3

0

0

2

14

6

2

9

0

2

3

9

29

7

6

29

10

0

4

10

3

4

1

0

3

15

6

3

14

3

3

8

0

3

7

0

3

2

0

3

0

9

2

15

0

2

9

6

2

4

3

29

10

0

29

12

6

4

11

0

4

1

6

3

16

3

3

14

9

3

8

9

3

7

6

3

2

6

3

1

3

2

15

6

2

10

3

2

4

9

29

12

6

29

15

0

4

11

9

4

2

3

3

16

9

3

15

6

3

9

6

3

8

0

3

3

0

3

2

0

2

16

0

2

10

9

2

5

3

29

15

0

29

17

6

4

12

6

4

2

9

3

17

6

3

16

3

3

10

0

3

8

9

3

3

9

3

2

6

2

16

9

2

11

3

2

5

9

29

17

6

30

0

0

4

13

0

4

3

6

3

18

3

3

16

9

3

10

6

3

9

6

3

4

3

3

3

0

2

17

3

2

12

0

2

6

6

30

0

0

30

2

6

4

13

9

4

4

3

3

19

0

3

17

6

3

11

3

3

10

0

3

4

9

3

3

9

2

17

9

2

12

6

2

7

0

30

2

6

30

5

0

4

14

6

4

4

9

3

19

6

3

18

3

3

12

0

3

10

6

3

5

6

3

4

3

2

18

3

2

13

0

2

7

6

30

5

0

30

7

6

4

15

3

4

5

6

4

0

3

3

19

0

3

12

6

3

11

3

3

6

3

3

4

9

2

18

9

2

13

6

2

8

0

30

7

6

30

10

0

4

16

0

4

6

3

4

1

0

3

19

6

3

13

0

3

12

0

3

7

0

3

5

6

2

19

6

2

14

0

2

8

6

 


TABLE B.—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES EXCEEDS THIRTY POUNDS TEN SHILLINGS, BUT DOES NOT EXCEED ONE HUNDRED AND FIFTY POUNDS TEN SHILLINGS, IN RESPECT OF A WEEK OR PART OF A WEEK.

COLUMN 1.

COLUMN 2.

COLUMN 1.

COLUMN 2.

COLUMN 1.

COLUMN 2.

COLUMN 1.

COLUMN 2.

COLUMN 1.

COLUMN 2.

Salary or wages in respect of week or part of week—

Amount of deduction.

Salary or wages in respect of week or part of week—

Amount of deduction.

Salary or wages in respect of week or part of week—

Amount of deduction.

Salary or wages in respect of week or part of week—

Amount of deduction.

Salary or wages in respect of week or part of week—

Amount of deduction.

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

30

10

0

31

10

0

4

18

0

54

10

0

55

10

0

12

10

0

78

10

0

79

10

0

22

17

0

102

10

0

103

10

0

35

2

0

126

10

0

127

10

0

48

11

0

31

10

0

32

10

0

5

2

0

55

10

0

56

10

0

12

18

0

79

10

0

80

10

0

23

7

0

103

10

0

104

10

0

35

13

0

127

10

0

128

10

0

49

2

0

32

10

0

33

10

0

5

6

0

56

10

0

57

10

0

13

6

0

80

10

0

81

10

0

23

17

0

104

10

0

105

10

0

36

4

0

128

10

0

129

10

0

49

14

0

33

10

0

34

10

0

5

10

0

57

10

0

58

10

0

13

14

0

81

10

0

82

10

0

24

6

0

105

10

0

106

10

0

36

15

0

129

10

0

130

10

0

50

5

0

34

10

0

35

10

0

5

15

0

58

10

0

59

10

0

14

2

0

82

10

0

83

10

0

24

16

0

106

10

0

107

10

0

37

6

0

130

10

0

131

10

0

50

17

0

35

10

0

36

10

0

6

0

0

59

10

0

60

10

0

14

10

0

83

10

0

84

10

0

25

5

0

107

10

0

108

10

0

37

17

0

131

10

0

132

10

0

51

8

0

36

10

0

37

10

0

6

5

0

60

10

0

61

10

0

14

18

0

84

10

0

85

10

0

25

15

0

108

10

0

109

10

0

38

8

0

132

10

0

133

10

0

52

0

0

37

10

0

38

10

0

6

10

0

61

10

0

62

10

0

15

6

0

85

10

0

86

10

0

26

5

0

109

10

0

110

10

0

38

19

0

133

10

0

134

10

0

52

11

0

38

10

0

39

10

0

6

15

0

62

10

0

63

10

0

15

14

0

86

10

0

87

10

0

26

15

0

110

10

0

111

10

0

39

10

0

134

10

0

135

10

0

53

3

0

39

10

0

40

10

0

7

1

0

63

10

0

64

10

0

16

3

0

87

10

0

88

10

0

27

5

0

111

10

0

112

10

0

40

1

0

135

10

0

136

10

0

53

14

0

40

10

0

41

10

0

7

8

0

64

10

0

65

10

0

16

12

0

88

10

0

89

10

0

27

15

0

112

10

0

113

10

0

40

12

0

136

10

0

137

10

0

54

6

0

41

10

0

42

10

0

7

15

0

65

10

0

66

10

0

17

1

0

89

10

0

90

10

0

28

5

0

113

10

0

114

10

0

41

3

0

137

10

0

138

10

0

54

17

0

42

10

0

43

10

0

8

2

0

66

10

0

67

10

0

17

10

0

90

10

0

91

10

0

28

15

0

114

10

0

115

10

0

41

14

0

138

10

0

139

10

0

55

8

0

43

10

0

44

10

0

8

9

0

67

10

0

68

10

0

17

18

0

91

10

0

92

10

0

29

6

0

115

10

0

116

10

0

42

5

0

139

10

0

140

10

0

56

0

0

44

10

0

45

10

0

8

16

0

68

10

0

69

10

0

18

7

0

92

10

0

93

10

0

29

16

0

116

10

0

117

10

0

42

16

0

140

10

0

141

10

0

56

11

0

45

10

0

46

10

0

9

3

0

69

10

0

70

10

0

18

15

0

93

10

0

94

10

0

30

7

0

117

10

0

118

10

0

43

7

0

141

10

0

142

10

0

57

3

0

46

10

0

47

10

0

9

10

0

70

10

0

71

10

0

19

4

0

94

10

0

95

10

0

30

17

0

118

10

0

119

10

0

43

18

0

142

10

0

143

10

0

57

15

0

47

10

0

48

10

0

9

17

0

71

10

0

72

10

0

19

13

0

95

10

0

96

10

0

31

7

0

119

10

0

120

10

0

44

10

0

143

10

0

144

10

0

58

6

0

48

10

0

49

10

0

10

4

0

72

10

0

73

10

0

20

2

0

96

10

0

97

10

0

31

17

0

120

10

0

121

10

0

45

2

0

144

10

0

145

10

0

58

17

0

49

10

0

50

10

0

10

11

0

73

10

0

74

10

0

20

11

0

97

10

0

98

10

0

32

7

0

121

10

0

122

10

0

45

13

0

145

10

0

146

10

0

59

9

0

50

10

0

51

10

0

10

18

0

74

10

0

75

10

0

21

0

0

98

10

0

99

10

0

32

18

0

122

10

0

123

10

0

46

5

0

146

10

0

147

10

0

60

0

0

51

10

0

52

10

0

11

6

0

75

10

0

76

10

0

21

10

0

99

10

0

100

10

0

33

9

0

123

10

0

124

10

0

46

16

0

147

10

0

148

10

0

60

12

0

52

10

0

53

10

0

11

14

0

76

10

0

77

10

0

21

19

0

100

10

0

101

10

0

34

0

0

124

10

0

125

10

0

47

8

0

148

10

0

149

10

0

61

3

0

53

10

0

54

10

0

12

2

0

77

10

0

78

10

0

22

8

0

101

10

0

102

10

0

34

11

0

125

10

0

126

10

0

47

19

0

149

10

0

150

10

0

61

15

0

________________

By Authority: A. J. ARTHUR, Commonwealth Government Printer, Canberra.

Overview

The Income Tax and Social Services Contribution Assessment Act 1936-1960 was enacted to provide a framework for the assessment and collection of income tax and social services contributions in Australia. This legislation was designed to address the need for a structured system to manage taxation and contributions, ensuring that both individuals and the government could accurately account for and manage financial obligations and benefits. The Act was passed by the Australian Parliament and came into effect in 1936, subsequently being amended in 1960 to reflect changing economic conditions and policy objectives. The policy objective of these amendments was to refine the tax assessment process, ensuring it remained fair and efficient in light of economic developments and societal changes. The 1960 amendments, particularly through the regulations, aimed to update the rates and methods of deductions, thereby aligning the tax system with the economic realities of the time.

Scope and Application

The Income Tax and Social Services Contribution Assessment Act 1936-1960 applies to employers and employees within the Commonwealth of Australia, regulating the withholding of income tax and social services contributions from employees' salaries and wages. These Regulations, made under the Act, primarily concern the rates of deduction for income tax and social services contributions from employees' earnings. The amendments to Regulation 54A specify new rates of deduction for salaries or wages exceeding £150 10s, replacing the previous rates. The Third Schedule, which is repealed and replaced, contains detailed tables outlining the rates of deductions for various salary brackets, taking into account the deduction value of dependants. These Regulations come into operation on 1st October 1960, and they are intended to update and refine the application of income tax and social service contributions withholding. There are no stated exclusions or thresholds within the text of these Regulations, and their application is limited to the Commonwealth jurisdiction.

Key Provisions

The main operative sections of the Income Tax and Social Services Contribution Assessment Act 1936-1960, as amended by the Statutory Rules 1960 No. 74, primarily address the adjustments in tax rates and the corresponding deductions for employees based on their salary or wages. Regulation 2 amends Regulation 54A by modifying the tax rates for employees whose salary or wages exceed £150 10s. The new rates are set at £61 15s plus an additional £12s for every pound or part of a pound that the salary or wages exceed £150 10s. Additionally, the Third Schedule (Regulation 3) revises the rates of deduction for employees with different salary brackets and dependents. The updated table in the Third Schedule provides specific deduction amounts based on the salary range and the number of dependants. The obligations imposed by the Act require employers to accurately calculate and deduct the appropriate tax amounts from their employees' salaries as stipulated by the updated rates. Employers must ensure that the deductions align with the new provisions detailed in the Third Schedule, which includes tables specifying the deduction amounts for various salary brackets and the number of dependants. Failure to comply with the provisions of the Act may result in civil or criminal penalties. While the specific penalties are not detailed in the provided text, under Australian law, non-compliance with tax regulations can lead to fines, interest on unpaid taxes, and in severe cases, criminal charges. Employers found to be deliberately or negligently non-compliant may face significant penalties, including substantial fines and potential imprisonment. It is essential for employers to adhere to the new regulations to avoid these consequences.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Enforcement Powers

Interactions

Authorises

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.