Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00283 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1962. No. 15.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1961.*

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 1936-1961.

Dated this 14th day of February, 1962.

DE L’ISLE

Governor-General.

By His Excellency’s Command,

(sgd) Harold Holt

Treasurer.

 

Amendments of the Income Tax and Social Services Contribution Regulations.†

Commencement.

1. These Regulations shall come into operation on the first day of March, 1962.

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—Fifty-two pounds ten shillings plus an amount of Ten 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 The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—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 February, 1962.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112, 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; and 1960, Nos. 44 and 74.

1055/62.—Price 8d. 9/12.2.1962.

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 of 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)

(ii)

(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

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

10

0

3

12

6

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

12

6

3

15

0

 

 

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

15

0

3

17

6

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

17

6

4

0

0

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

0

0

4

2

6

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

2

6

4

5

0

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

5

0

4

7

6

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

7

6

4

10

0

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

10

0

4

12

6

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

12

6

4

15

0

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

15

0

4

17

6

 

1

6

 

 

6

 

..

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

17

6

5

0

0

 

1

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

0

0

5

2

6

 

1

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

2

6

5

5

0

 

2

0

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

5

0

5

7

6

 

2

3

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

7

6

5

10

0

 

2

3

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 


5

10

0

5

12

6

 

2

6

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

12

6

5

15

0

 

2

6

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

15

0

5

17

6

 

2

9

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

17

6

6

0

0

 

2

9

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

0

0

6

2

6

 

3

0

 

1

0

 

 

6

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

2

6

6

5

0

 

3

3

 

1

3

 

 

6

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

5

0

6

7

6

 

3

3

 

1

3

 

 

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

7

6

6

10

0

 

3

6

 

1

6

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

10

0

6

12

6

 

3

9

 

1

6

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

12

6

6

15

0

 

4

0

 

1

9

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

15

0

6

17

6

 

4

0

 

1

9

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

17

6

7

0

0

 

4

3

 

2

0

 

1

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

0

0

7

2

6

 

4

6

 

2

3

 

1

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

2

6

7

5

0

 

4

9

 

2

3

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

5

0

7

7

6

 

4

9

 

2

6

 

1

3

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

7

6

7

10

0

 

5

0

 

2

6

 

1

6

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

10

0

7

12

6

 

5

0

 

2

9

 

1

6

 

1

3

 

 

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

12

6

7

15

0

 

5

3

 

2

9

 

1

9

 

1

6

 

 

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

15

0

7

17

6

 

5

6

 

3

0

 

1

9

 

1

6

 

 

6

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

17

6

8

0

0

 

5

9

 

3

3

 

2

0

 

1

9

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

0

0

8

2

6

 

6

0

 

3

3

 

2

3

 

1

9

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

2

6

8

5

0

 

6

3

 

3

6

 

2

3

 

2

0

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

5

0

8

7

6

 

6

6

 

3

9

 

2

6

 

2

3

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

7

6

8

10

0

 

6

9

 

4

0

 

2

6

 

2

3

 

1

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

10

0

8

12

6

 

7

0

 

4

0

 

2

9

 

2

6

 

1

0

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

12

6

8

15

0

 

7

3

 

4

3

 

2

9

 

2

6

 

1

3

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

15

0

8

17

6

 

7

6

 

4

6

 

3

0

 

2

9

 

1

3

 

1

0

 

 

6

 

 

6

 

..

 

 

..

 

 

..

 

8

17

6

9

0

0

 

7

9

 

4

9

 

3

3

 

2

9

 

1

6

 

1

3

 

 

6

 

 

6

 

..

 

 

..

 

 

..

 

9

0

0

9

2

6

 

8

0

 

4

9

 

3

3

 

3

0

 

1

6

 

1

3

 

 

6

 

 

6

 

 

3

 

..

 

 

..

 

9

2

6

9

5

0

 

8

3

 

5

0

 

3

6

 

3

3

 

1

9

 

1

6

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

9

5

0

9

7

6

 

8

6

 

5

0

 

3

9

 

3

3

 

1

9

 

1

6

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

9

7

6

9

10

0

 

8

9

 

5

3

 

4

0

 

3

6

 

2

0

 

1

9

 

1

0

 

 

9

 

 

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

 

9

0

 

5

6

 

4

0

 

3

9

 

2

3

 

1

9

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

9

12

6

9

15

0

 

9

3

 

5

9

 

4

3

 

4

0

 

2

3

 

2

0

 

1

0

 

1

0

 

 

3

 

..

 

 

..

 

9

15

0

9

17

6

 

9

6

 

6

0

 

4

6

 

4

0

 

2

6

 

2

3

 

1

0

 

1

0

 

 

3

 

..

 

 

..

 

9

17

6

10

0

0

 

9

9

 

6

3

 

4

9

 

4

3

 

2

6

 

2

3

 

1

3

 

1

0

 

 

3

 

..

 

 

..

 

10

0

0

10

2

6

 

10

0

 

6

6

 

4

9

 

4

6

 

2

9

 

2

6

 

1

3

 

1

0

 

 

6

 

..

 

 

..

 

10

2

6

10

5

0

 

10

3

 

6

9

 

5

0

 

4

9

 

2

9

 

2

6

 

1

6

 

1

3

 

 

6

 

..

 

 

..

 

10

5

0

10

7

6

 

10

6

 

7

0

 

5

0

 

4

9

 

3

0

 

2

9

 

1

6

 

1

3

 

 

6

 

 

3

 

..

 

10

7

6

10

10

0

 

10

9

 

7

3

 

5

3

 

5

0

 

3

3

 

2

9

 

1

9

 

1

6

 

 

6

 

 

3

 

..

 

10

10

0

10

12

6

 

11

0

 

7

6

 

5

6

 

5

0

 

3

3

 

3

0

 

1

9

 

1

6

 

 

6

 

 

3

 

..

 

10

12

6

10

15

0

 

11

3

 

7

9

 

5

9

 

5

3

 

3

6

 

3

3

 

2

0

 

1

9

 

 

9

 

 

3

 

..

 

10

15

0

10

17

6

 

11

6

 

8

0

 

6

0

 

5

6

 

3

9

 

3

3

 

2

3

 

1

9

 

 

9

 

 

3

 

..

 

10

17

6

11

0

0

 

11

9

 

8

3

 

6

3

 

5

9

 

4

0

 

3

6

 

2

3

 

2

0

 

1

0

 

 

3

 

..

 

11

0

0

11

2

6

 

12

0

 

8

6

 

6

6

 

6

0

 

4

0

 

3

9

 

2

6

 

2

3

 

1

0

 

 

3

 

..

 

11

2

6

11

5

0

 

12

3

 

8

9

 

6

9

 

6

3

 

4

3

 

4

0

 

2

6

 

2

3

 

1

0

 

 

3

 

..

 

11

5

0

11

7

6

 

12

6

 

9

0

 

7

0

 

6

6

 

4

6

 

4

0

 

2

9

 

2

6

 

1

0

 

 

6

 

..

 

11

7

6

11

10

0

 

12

9

 

9

3

 

7

3

 

6

9

 

4

9

 

4

3

 

2

9

 

2

6

 

1

3

 

 

6

 

..

 

11

10

0

11

12

6

 

13

3

 

9

6

 

7

6

 

7

0

 

4

9

 

4

6

 

3

0

 

2

9

 

1

3

 

 

6

 

 

3

11

12

6

11

15

0

 

13

6

 

9

9

 

7

9

 

7

3

 

5

0

 

4

9

 

3

3

 

2

9

 

1

6

 

 

6

 

 

3

11

15

0

11

17

6

 

13

9

 

10

0

 

8

0

 

7

6

 

5

0

 

4

9

 

3

3

 

3

0

 

1

6

 

 

6

 

 

3

11

17

6

12

0

0

 

14

0

 

10

3

 

8

3

 

7

9

 

5

3

 

5

0

 

3

6

 

3

3

 

1

9

 

 

9

 

 

3


12

0

0

12

2

6

 

14

3

 

10

6

 

8

6

 

8

0

 

5

6

 

5

0

 

3

9

 

3

3

 

1

9

 

 

9

 

 

3

12

2

6

12

5

0

 

14

6

 

10

9

 

8

9

 

8

3

 

5

9

 

5

3

 

4

0

 

3

6

 

2

0

 

1

0

 

 

3

12

5

0

12

7

6

 

15

0

 

11

0

 

9

0

 

8

6

 

6

0

 

5

6

 

4

0

 

3

9

 

2

3

 

1

0

 

 

3

12

7

6

12

10

0

 

15

3

 

11

3

 

9

3

 

8

9

 

6

3

 

5

9

 

4

3

 

4

0

 

2

3

 

1

0

 

 

3

12

10

0

12

12

6

 

15

6

 

11

6

 

9

6

 

9

0

 

6

6

 

6

0

 

4

6

 

4

0

 

2

6

 

1

0

 

 

6

12

12

6

12

15

0

 

15

9

 

11

9

 

9

9

 

9

3

 

6

9

 

6

3

 

4

9

 

4

3

 

2

6

 

1

3

 

 

6

12

15

0

12

17

6

 

16

0

 

12

0

 

10

0

 

9

6

 

7

0

 

6

6

 

4

9

 

4

6

 

2

9

 

1

3

 

 

6

12

17

6

13

0

0

 

16

3

 

12

3

 

10

3

 

9

9

 

7

3

 

6

9

 

5

0

 

4

9

 

2

9

 

1

6

 

 

6

13

0

0

13

2

6

 

16

9

 

12

6

 

10

6

 

10

0

 

7

6

 

7

0

 

5

0

 

4

9

 

3

0

 

1

6

 

 

6

13

2

6

13

5

0

 

17

3

 

12

9

 

10

9

 

10

3

 

7

9

 

7

3

 

5

3

 

5

0

 

3

3

 

1

9

 

 

9

13

5

0

13

7

6

 

17

6

 

13

3

 

11

0

 

10

6

 

8

0

 

7

6

 

5

6

 

5

0

 

3

3

 

1

9

 

 

9

13

7

6

13

10

0

 

17

9

 

13

6

 

11

3

 

10

9

 

8

3

 

7

9

 

5

9

 

5

3

 

3

6

 

2

0

 

1

0

13

10

0

13

12

6

 

18

0

 

13

9

 

11

6

 

11

0

 

8

6

 

8

0

 

6

0

 

5

6

 

3

9

 

2

3

 

1

0

13

12

6

13

15

0

 

18

3

 

14

0

 

11

9

 

11

3

 

8

9

 

8

3

 

6

3

 

5

9

 

4

0

 

2

3

 

1

0

13

15

0

13

17

6

 

18

6

 

14

3

 

12

0

 

11

6

 

9

0

 

8

6

 

6

6

 

6

0

 

4

0

 

2

6

 

1

0

13

17

6

14

0

0

 

19

0

 

14

6

 

12

3

 

11

9

 

9

3

 

8

9

 

6

9

 

6

3

 

4

3

 

2

6

 

1

3

14

0

0

14

2

6

 

19

3

 

15

0

 

12

6

 

12

0

 

9

6

 

9

0

 

7

0

 

6

6

 

4

6

 

2

9

 

1

3

14

2

6

14

5

0

 

19

9

 

15

3

 

12

9

 

12

3

 

9

9

 

9

3

 

7

3

 

6

9

 

4

9

 

2

9

 

1

6

14

5

0

14

7

6

1

0

0

 

15

6

 

13

3

 

12

6

 

10

0

 

9

6

 

7

6

 

7

0

 

4

9

 

3

0

 

1

6

14

7

6

14

10

0

1

0

3

 

15

9

 

13

6

 

12

9

 

10

3

 

9

9

 

7

9

 

7

3

 

5

0

 

3

3

 

1

9

14

10

0

14

12

6

1

0

6

 

16

0

 

13

9

 

13

3

 

10

6

 

10

0

 

8

0

 

7

6

 

5

0

 

3

3

 

1

9

14

12

6

14

15

0

1

1

0

 

16

3

 

14

0

 

13

6

 

10

9

 

10

3

 

8

3

 

7

9

 

5

3

 

3

6

 

2

0

14

15

0

14

17

6

1

1

3

 

16

9

 

14

3

 

13

9

 

11

0

 

10

6

 

8

6

 

8

0

 

5

6

 

3

9

 

2

3

14

17

6

15

0

0

1

1

6

 

17

3

 

14

6

 

14

0

 

11

3

 

10

9

 

8

9

 

8

3

 

5

9

 

4

0

 

2

3

15

0

0

15

2

6

1

1

9

 

17

6

 

15

0

 

14

3

 

11

6

 

11

0

 

9

0

 

8

6

 

6

0

 

4

0

 

2

6

15

2

6

15

5

0

1

2

3

 

17

9

 

15

3

 

14

6

 

11

9

 

11

3

 

9

3

 

8

9

 

6

3

 

4

3

 

2

6

15

5

0

15

7

6

1

2

6

 

18

0

 

15

6

 

15

0

 

12

0

 

11

6

 

9

6

 

9

0

 

6

6

 

4

6

 

2

9

15

7

6

15

10

0

1

3

0

 

18

3

 

15

9

 

15

3

 

12

3

 

11

9

 

9

9

 

9

3

 

6

9

 

4

9

 

2

9

15

10

0

15

12

6

1

3

6

 

18

6

 

16

0

 

15

6

 

12

6

 

12

0

 

10

0

 

9

6

 

7

0

 

4

9

 

3

0

15

12

6

15

15

0

1

3

9

 

19

0

 

16

3

 

15

9

 

12

9

 

12

3

 

10

3

 

9

9

 

7

3

 

5

0

 

3

3

15

15

0

15

17

6

1

4

3

 

19

3

 

16

9

 

16

0

 

13

3

 

12

6

 

10

6

 

10

0

 

7

6

 

5

0

 

3

3

15

17

6

16

0

0

1

4

6

 

19

9

 

17

3

 

16

3

 

13

6

 

12

9

 

10

9

 

10

3

 

7

9

 

5

3

 

3

6


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

4

9

1

0

0

 

17

6

 

16

9

 

13

9

 

13

3

 

11

0

 

10

6

 

8

0

 

5

6

 

3

9

16

2

6

16

5

0

1

5

3

1

0

3

 

17

9

 

17

3

 

14

0

 

13

6

 

11

3

 

10

9

 

8

3

 

5

9

 

4

0

16

5

0

16

7

6

1

5

9

1

0

6

 

18

0

 

17

6

 

14

3

 

13

9

 

11

6

 

11

0

 

8

6

 

6

0

 

4

0

16

7

6

16

10

0

1

6

0

1

1

0

 

18

3

 

17

9

 

14

6

 

14

0

 

11

9

 

11

3

 

8

9

 

6

3

 

4

3

16

10

0

16

12

6

1

6

3

1

1

3

 

18

6

 

18

0

 

15

0

 

14

3

 

12

0

 

11

6

 

9

0

 

6

6

 

4

6

16

12

6

16

15

0

1

6

9

1

1

6

 

19

0

 

18

3

 

15

3

 

14

6

 

12

3

 

11

9

 

9

3

 

6

9

 

4

9

16

15

0

16

17

6

1

7

0

1

1

9

 

19

3

 

18

6

 

15

6

 

15

0

 

12

6

 

12

0

 

9

6

 

7

0

 

4

9

16

17

6

17

0

0

1

7

6

1

2

3

 

19

9

 

19

0

 

15

9

 

15

3

 

12

9

 

12

3

 

9

9

 

7

3

 

5

0

17

0

0

17

2

6

1

8

0

1

2

6

1

0

0

 

19

3

 

16

0

 

15

6

 

13

3

 

12

6

 

10

0

 

7

6

 

5

0

17

2

6

17

5

0

1

8

6

1

3

0

1

0

3

 

19

9

 

16

3

 

15

9

 

13

6

 

12

9

 

10

3

 

7

9

 

5

3

17

5

0

17

7

6

1

8

9

1

3

6

1

0

6

1

0

0

 

16

9

 

16

0

 

13

9

 

13

3

 

10

6

 

8

0

 

5

6

17

7

6

17

10

0

1

9

0

1

3

9

1

1

0

1

0

3

 

17

3

 

16

3

 

14

0

 

13

6

 

10

9

 

8

3

 

5

9

17

10

0

17

12

6

1

9

6

1

4

3

1

1

3

1

0

6

 

17

6

 

16

9

 

14

3

 

13

9

 

11

0

 

8

6

 

6

0

17

12

6

17

15

0

1

10

0

1

4

6

1

1

6

1

1

0

 

17

9

 

17

3

 

14

6

 

14

0

 

11

3

 

8

9

 

6

3

17

15

0

17

17

6

1

10

3

1

4

9

1

1

9

1

1

3

 

18

0

 

17

6

 

15

0

 

14

3

 

11

6

 

9

0

 

6

6

17

17

6

18

0

0

1

10

9

1

5

3

1

2

3

1

1

6

 

18

3

 

17

9

 

15

3

 

14

6

 

11

9

 

9

3

 

6

9

18

0

0

18

2

6

1

11

3

1

5

9

1

2

6

1

1

9

 

18

6

 

18

0

 

15

6

 

15

0

 

12

0

 

9

6

 

7

0

18

2

6

18

5

0

1

11

6

1

6

0

1

3

0

1

2

3

 

19

0

 

18

3

 

15

9

 

15

3

 

12

3

 

9

9

 

7

3

18

5

0

18

7

6

1

12

0

1

6

3

1

3

6

1

2

6

 

19

3

 

18

6

 

16

0

 

15

6

 

12

6

 

10

0

 

7

6

18

7

6

18

10

0

1

12

3

1

6

9

1

3

9

1

3

0

 

19

9

 

19

0

 

16

3

 

15

9

 

12

9

 

10

3

 

7

9


18

10

0

18

12

6

1

12

9

1

7

0

1

4

3

1

3

6

1

0

0

 

19

3

 

16

9

 

16

0

 

13

3

 

10

6

 

8

0

18

12

6

18

15

0

1

13

0

1

7

6

1

4

6

1

3

9

1

0

3

 

19

9

 

17

3

 

16

3

 

13

6

 

10

9

 

8

3

18

15

0

18

17

6

1

13

6

1

8

0

1

4

9

1

4

3

1

0

6

1

0

0

 

17

6

 

16

9

 

13

9

 

11

0

 

8

6

18

17

6

19

0

0

1

14

0

1

8

6

1

5

3

1

4

6

1

1

0

1

0

3

 

17

9

 

17

3

 

14

0

 

11

3

 

8

9

19

0

0

19

2

6

1

14

6

1

8

9

1

5

9

1

4

9

1

1

3

1

0

6

 

18

0

 

17

6

 

14

3

 

11

6

 

9

0

19

2

6

19

5

0

1

14

9

1

9

0

1

6

0

1

5

3

1

1

6

1

1

0

 

18

3

 

17

9

 

14

6

 

11

9

 

9

3

19

5

0

19

7

6

1

15

3

1

9

6

1

6

3

1

5

9

1

1

9

1

1

3

 

18

6

 

18

0

 

15

0

 

12

0

 

9

6

19

7

6

19

10

0

1

15

9

1

10

0

1

6

9

1

6

0

1

2

3

1

1

6

 

19

0

 

18

3

 

15

3

 

12

3

 

9

9

19

10

0

19

12

6

1

16

0

1

10

3

1

7

0

1

6

3

1

2

6

1

1

9

 

19

3

 

18

6

 

15

6

 

12

6

 

10

0

19

12

6

19

15

0

1

16

6

1

10

9

1

7

6

1

6

9

1

3

0

1

2

3

 

19

9

 

19

0

 

15

9

 

12

9

 

10

3

19

15

0

19

17

6

1

17

0

1

11

3

1

8

0

1

7

0

1

3

6

1

2

6

1

0

0

 

19

3

 

16

0

 

13

3

 

10

6

19

17

6

20

0

0

1

17

6

1

11

6

1

8

6

1

7

6

1

3

9

1

3

0

1

0

3

 

19

9

 

16

3

 

13

6

 

10

9

20

0

0

20

2

6

1

18

0

1

12

0

1

8

9

1

8

0

1

4

3

1

3

6

1

0

6

1

0

0

 

16

9

 

13

9

 

11

0

20

2

6

20

5

0

1

18

6

1

12

3

1

9

0

1

8

6

1

4

6

1

3

9

1

1

0

1

0

3

 

17

3

 

14

0

 

11

3

20

5

0

20

7

6

1

19

0

1

12

9

1

9

6

1

8

y

1

4

9

1

4

3

1

1

3

1

0

6

 

17

6

 

14

3

 

11

6

20

7

6

20

10

0

1

19

6

1

13

0

1

10

0

1

9

0

1

5

3

1

4

6

1

1

6

1

1

0

 

17

9

 

14

6

 

11

9

20

10

0

20

12

6

2

0

0

1

13

6

1

10

3

1

9

6

1

5

9

1

4

9

1

1

9

1

1

3

 

18

0

 

15

0

 

12

0

20

12

6

20

15

0

2

0

3

1

14

0

1

10

9

1

10

0

1

6

0

1

5

3

1

2

3

1

1

6

 

18

3

 

15

3

 

12

3

20

15

0

20

17

6

2

0

9

1

14

6

1

11

3

1

10

3

1

6

3

1

5

9

1

2

6

1

1

9

 

18

6

 

15

6

 

12

6

20

17

6

21

0

0

2

1

3

1

14

9

1

11

6

1

10

9

1

6

9

1

6

0

1

3

0

1

2

3

 

19

0

 

15

9

 

12

9

21

0

0

21

2

6

2

1

6

1

15

3

1

12

0

1

11

3

1

7

0

1

6

3

1

3

6

1

2

6

 

19

3

 

16

0

 

13

3

21

2

6

21

5

0

2

2

0

1

15

9

1

12

3

1

11

6

1

7

6

1

6

9

1

3

9

1

3

0

 

19

9

 

16

3

 

13

6

21

5

0

21

7

6

2

2

6

1

16

0

1

12

9

1

12

0

1

8

0

1

7

0

1

4

3

1

3

6

1

0

0

 

16

9

 

13

9

21

7

6

21

10

0

2

3

0

1

16

6

1

13

0

1

12

3

1

8

6

1

7

6

1

4

6

1

3

9

1

0

3

 

17

3

 

14

0

21

10

0

21

12

6

2

3

6

1

17

0

1

13

6

1

12

9

1

8

9

1

8

0

1

4

9

1

4

3

1

0

6

 

17

6

 

14

3

21

12

6

21

15

0

2

4

0

1

17

6

1

14

0

1

13

0

1

9

0

1

8

6

1

5

3

1

4

6

1

1

0

 

17

9

 

14

6

21

15

0

21

17

6

2

4

6

1

18

0

1

14

6

1

13

6

1

9

6

1

8

9

1

5

9

1

4

9

1

1

3

 

18

0

 

15

0

21

17

6

22

0

0

2

5

0

1

18

6

1

14

9

1

14

0

1

10

0

1

9

0

1

6

0

1

5

3

1

1

6

 

18

3

 

15

3

22

0

0

22

2

6

2

5

6

1

19

0

1

15

3

1

14

6

1

10

3

1

9

6

1

6

3

1

5

9

1

1

9

 

18

6

 

15

6

22

2

6

22

5

0

2

5

9

1

19

6

1

15

9

1

14

9

1

10

9

1

10

0

1

6

9

1

6

0

1

2

3

 

19

0

 

15

9

22

5

0

22

7

6

2

6

3

2

0

0

1

16

0

1

15

3

1

11

3

1

10

3

1

7

0

1

6

3

1

2

6

 

19

3

 

16

0

22

7

6

22

10

0

2

6

9

2

0

3

1

16

6

1

15

9

1

11

6

1

10

9

1

7

6

1

6

9

1

3

0

 

19

9

 

16

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

7

3

2

0

9

1

17

0

1

16

0

1

12

0

1

11

3

1

8

0

1

7

0

1

3

6

1

0

0

 

16

9

22

12

6

22

15

0

2

7

6

2

1

3

1

17

6

1

16

6

1

12

3

1

11

6

1

8

6

1

7

6

1

3

9

1

0

3

 

17

3

22

15

0

22

17

6

2

8

0

2

1

6

1

18

0

1

17

0

1

12

9

1

12

0

1

8

9

1

8

0

1

4

3

1

0

6

 

17

6

22

17

6

23

0

0

2

8

6

2

2

0

1

18

6

1

17

6

1

13

0

1

12

3

1

9

0

1

8

6

1

4

6

1

1

0

 

17

9

23

0

0

23

2

6

2

9

0

2

2

6

1

19

0

1

18

0

1

13

6

1

12

9

1

9

6

1

8

9

1

4

9

1

1

3

 

18

0

23

2

6

23

5

0

2

9

6

2

3

0

1

19

6

1

18

6

1

14

0

1

13

0

1

10

0

1

9

0

1

5

3

1

1

6

 

18

3

23

5

0

23

7

6

2

10

0

2

3

6

2

0

0

1

19

0

1

14

6

1

13

6

1

10

3

1

9

6

1

5

9

1

1

9

 

18

6

23

7

6

23

10

0

2

10

6

2

4

0

2

0

3

1

19

6

1

14

9

1

14

0

1

10

9

1

10

0

1

6

0

1

2

3

 

19

0

23

10

0

23

12

6

2

11

0

2

4

6

2

0

9

2

0

0

1

15

3

1

14

6

1

11

3

1

10

3

1

6

3

1

2

6

 

19

3

23

12

6

23

15

0

2

11

6

2

5

0

2

1

3

2

0

3

1

15

9

1

14

9

1

11

6

1

10

9

1

6

9

1

3

0

 

19

9

23

15

0

23

17

6

2

12

0

2

5

6

2

1

6

2

0

9

1

16

0

1

15

3

1

12

0

1

11

3

1

7

0

1

3

6

1

0

0

23

17

6

24

0

0

2

12

6

2

5

9

2

2

0

2

1

3

1

16

6

1

15

9

1

12

3

1

11

6

1

7

6

1

3

9

1

0

3

24

0

0

24

2

6

2

13

0

2

6

3

2

2

6

2

1

6

1

17

0

1

16

0

1

12

9

1

12

0

1

8

0

1

4

3

1

0

6

24

2

6

24

5

0

2

13

6

2

6

9

2

3

0

2

2

0

1

17

6

1

16

6

1

13

0

1

12

3

1

8

6

1

4

6

1

1

0

24

5

0

24

7

6

2

14

0

2

7

3

2

3

6

2

2

6

1

18

0

1

17

0

1

13

6

1

12

9

1

8

9

1

4

9

1

1

3

24

7

6

24

10

0

2

14

6

2

7

6

2

4

0

2

3

0

1

18

6

1

17

6

1

14

0

1

13

0

1

9

0

1

5

3

1

1

6

24

10

0

24

12

6

2

15

0

2

8

0

2

4

6

2

3

6

1

19

0

1

18

0

1

14

6

1

13

6

1

9

6

1

5

9

1

1

9

24

12

6

24

15

0

2

15

6

2

8

6

2

5

0

2

4

0

1

19

6

1

18

6

1

14

9

1

14

0

1

10

0

1

6

0

1

2

3

24

15

0

24

17

6

2

16

3

2

9

0

2

5

6

2

4

6

2

0

0

1

19

0

1

15

3

1

14

6

1

10

3

1

6

3

1

2

6

24

17

6

25

0

0

2

16

9

2

9

6

2

5

9

2

5

0

2

0

3

1

19

6

1

15

9

1

14

9

1

10

9

1

6

9

1

3

0


25

0

0

25

2

6

2

17

3

2

10

0

2

6

3

2

5

6

2

0

9

2

0

0

1

16

0

1

15

3

1

11

3

1

7

0

1

3

6

25

2

6

25

5

0

2

17

9

2

10

6

2

6

9

2

5

9

2

1

3

2

0

3

1

16

6

1

15

9

1

11

6

1

7

6

1

3

9

25

5

0

25

7

6

2

18

3

2

11

0

2

7

3

2

6

3

2

1

6

2

0

9

1

17

0

1

16

0

1

12

0

1

8

0

1

4

3

25

7

6

25

10

0

2

19

0

2

11

6

2

7

6

2

6

9

2

2

0

2

1

3

1

17

6

1

16

6

1

12

3

1

8

6

1

4

6

25

10

0

25

12

6

2

19

6

2

12

0

2

8

0

2

7

3

2

2

6

2

1

6

1

18

0

1

17

0

1

12

9

1

8

9

1

4

9

25

12

6

25

15

0

3

0

0

2

12

6

2

8

6

2

7

6

2

3

0

2

2

0

1

18

6

1

17

6

1

13

0

1

9

0

1

5

3

25

15

0

25

17

6

3

0

6

2

13

0

2

9

0

2

8

0

2

3

6

2

2

6

1

19

0

1

18

0

1

13

6

1

9

6

1

5

9

25

17

6

26

0

0

3

1

0

2

13

6

2

9

6

2

8

6

2

4

0

2

3

0

1

19

6

1

18

6

1

14

0

1

10

0

1

6

0

26

0

0

26

2

6

3

1

6

2

14

0

2

10

0

2

9

0

2

4

6

2

3

6

2

0

0

1

19

0

1

14

6

1

10

3

1

6

3

26

2

6

26

5

0

3

2

0

2

14

6

2

10

6

2

9

6

2

5

0

2

4

0

2

0

3

1

19

6

1

14

9

1

10

9

1

6

9

26

5

0

26

7

6

3

2

6

2

15

0

2

11

0

2

10

0

2

5

6

2

4

6

2

0

9

2

0

0

1

15

3

1

11

3

1

7

0

26

7

6

26

10

0

3

3

0

2

15

6

2

11

6

2

10

6

2

5

9

2

5

0

2

1

3

2

0

3

1

15

9

1

11

6

1

7

6

26

10

0

26

12

6

3

3

6

2

16

3

2

12

0

2

11

0

2

6

3

2

5

6

2

1

6

2

0

9

1

16

0

1

12

0

1

8

0

26

12

6

26

15

0

3

4

0

2

16

9

2

12

6

2

11

6

2

6

9

2

5

9

2

2

0

2

1

3

1

16

6

1

12

3

1

8

6

26

15

0

26

17

6

3

4

9

2

17

3

2

13

0

2

12

0

2

7

3

2

6

3

2

2

6

2

1

6

1

17

0

1

12

9

1

8

9

26

17

6

27

0

0

3

5

3

2

17

9

2

13

6

2

12

6

2

7

6

2

6

9

2

3

0

2

2

0

1

17

6

1

13

0

1

9

0

27

0

0

27

2

6

3

6

0

2

18

3

2

14

0

2

13

0

2

8

0

2

7

3

2

3

6

2

2

6

1

18

0

1

13

6

1

9

6

27

2

6

27

5

0

3

6

6

2

19

0

2

14

6

2

13

6

2

8

6

2

7

6

2

4

0

2

3

0

1

18

6

1

14

0

1

10

0

27

5

0

27

7

6

3

7

0

2

19

6

2

15

0

2

14

0

2

9

0

2

8

0

2

4

6

2

3

6

1

19

0

1

14

6

1

10

3

27

7

6

27

10

0

3

7

6

3

0

0

2

15

6

2

14

6

2

9

6

2

8

6

2

5

0

2

4

0

1

19

6

1

14

9

1

10

9

27

10

0

27

12

6

3

8

3

3

0

6

2

16

3

2

15

0

2

10

0

2

9

0

2

5

6

2

4

6

2

0

0

1

15

3

1

11

3

27

12

6

27

15

0

3

8

9

3

1

0

2

16

9

2

15

6

2

10

6

2

9

6

2

5

9

2

5

0

2

0

3

1

15

9

1

11

6

27

15

0

27

17

6

3

9

3

3

1

6

2

17

3

2

16

3

2

11

0

2

10

0

2

6

3

2

5

6

2

0

9

1

16

0

1

12

0

27

17

6

28

0

0

3

9

9

3

2

0

2

17

9

2

16

9

2

11

6

2

10

6

2

6

9

2

5

9

2

1

3

1

16

6

1

12

3

28

0

0

28

2

6

3

10

3

3

2

6

2

18

3

2

17

3

2

12

0

2

11

0

2

7

3

2

6

3

2

1

6

1

17

0

1

12

9

28

2

6

28

5

0

3

11

0

3

3

0

2

19

0

2

17

9

2

12

6

2

11

6

2

7

6

2

6

9

2

2

0

1

17

6

1

13

0

28

5

0

28

7

6

3

11

6

3

3

6

2

19

6

2

18

3

2

13

0

2

12

0

2

8

0

2

7

3

2

2

6

1

18

0

1

13

6

28

7

6

28

10

0

3

12

0

3

4

0

3

0

0

2

19

0

2

13

6

2

12

6

2

8

6

2

7

6

2

3

0

1

18

6

1

14

0

28

10

0

28

12

6

3

12

6

3

4

9

3

0

6

2

19

6

2

14

0

2

13

0

2

9

0

2

8

0

2

3

6

1

19

0

1

14

6

28

12

6

28

15

0

3

13

3

3

5

3

3

1

0

3

0

0

2

14

6

2

13

6

2

9

6

2

8

6

2

4

0

1

19

6

1

14

9

28

15

0

28

17

6

3

14

0

3

6

0

3

1

6

3

0

6

2

15

0

2

14

0

2

10

0

2

9

0

2

4

6

2

0

0

1

15

3

28

17

6

29

0

0

3

14

6

3

6

6

3

2

0

3

1

0

2

15

6

2

14

6

2

10

6

2

9

6

2

5

0

2

0

3

1

15

9


The Third Schedule—continued.

Column 1.

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

Column 2.

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

3

15

0

3

7

0

3

2

6

3

1

6

2

16

3

2

15

0

2

11

0

2

10

0

2

5

6

2

0

9

1

16

0

29

2

6

29

5

0

3

15

6

3

7

6

3

3

0

3

2

0

2

16

9

2

15

6

2

11

6

2

10

6

2

5

9

2

1

3

1

16

6

29

5

0

29

7

6

3

16

3

3

8

3

3

3

6

3

2

6

2

17

3

2

16

3

2

12

0

2

11

0

2

6

3

2

1

6

1

17

0

29

7

6

29

10

0

3

16

9

3

8

9

3

4

0

3

3

0

2

17

9

2

16

9

2

12

6

2

11

6

2

6

9

2

2

0

1

17

6

29

10

0

29

12

6

3

17

3

3

9

3

3

4

9

3

3

6

2

18

3

2

17

3

2

13

0

2

12

0

2

7

3

2

2

6

1

18

0

29

12

6

29

15

0

3

18

0

3

9

9

3

5

3

3

4

0

2

19

0

2

17

9

2

13

6

2

12

6

2

7

6

2

3

0

1

18

6

29

15

0

29

17

6

3

18

6

3

10

3

3

6

0

3

4

9

2

19

6

2

18

3

2

14

0

2

13

0

2

8

0

2

3

6

1

19

0

29

17

6

30

0

0

3

19

0

3

11

0

3

6

6

3

5

3

3

0

0

2

19

0

2

14

6

2

13

6

2

8

6

2

4

0

1

19

6

30

0

0

30

2

6

3

19

6

3

11

6

3

7

0

3

6

0

3

0

6

2

19

6

2

15

0

2

14

0

2

9

0

2

4

6

2

0

0

30

2

6

30

5

0

4

0

3

3

12

0

3

7

6

3

6

6

3

1

0

3

0

0

2

15

6

2

14

6

2

9

6

2

5

0

2

0

3

30

5

0

30

7

6

4

1

0

3

12

6

3

8

3

3

7

0

3

1

6

3

0

6

2

16

3

2

15

0

2

10

0

2

5

6

2

0

9

30

7

6

30

10

0

4

1

6

3

13

3

3

8

9

3

7

6

3

2

0

3

1

0

2

16

9

2

15

6

2

10

6

2

5

9

2

1

3


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 of 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

3

0

54

10

0

55

10

0

10

12

0

78

10

0

79

10

0

19

9

0

102

10

0

103

10

0

29

17

0

126

10

0

127

10

0

41

5

0

31

10

0

32

10

0

4

6

0

55

10

0

56

10

0

10

19

0

79

10

0

80

10

0

19

17

0

103

10

0

104

10

0

30

6

0

127

10

0

128

10

0

41

15

0

32

10

0

33

10

0

4

10

0

56

10

0

57

10

0

11

6

0

80

10

0

81

10

0

20

5

0

104

10

0

105

10

0

30

15

0

128

10

0

129

10

0

42

5

0

33

10

0

34

10

0

4

14

0

57

10

0

58

10

0

11

13

0

81

10

0

82

10

0

20

13

0

105

10

0

106

10

0

31

5

0

129

10

0

130

10

0

42

14

0

34

10

0

35

10

0

4

18

0

58

10

0

59

10

0

12

0

0

82

10

0

83

10

0

21

1

0

106

10

0

107

10

0

31

14

0

130

10

0

131

10

0

43

4

0

35

10

0

36

10

0

5

2

0

59

10

0

60

10

0

12

6

0

83

10

0

84

10

0

21

9

0

107

10

0

108

10

0

32

3

0

131

10

0

132

10

0

43

14

0

36

10

0

37

10

0

5

6

0

60

10

0

61

10

0

12

13

0

84

10

0

85

10

0

21

18

0

108

10

0

109

10

0

32

13

0

132

10

0

133

10

0

44

4

0

37

10

0

38

10

0

5

10

0

61

10

0

62

10

0

13

0

0

85

10

0

86

10

0

22

6

0

109

10

0

110

10

0

33

2

0

133

10

0

134

10

0

44

13

0

38

10

0

39

10

0

5

15

0

62

10

0

63

10

0

13

7

0

86

10

0

87

10

0

22

15

0

110

10

0

111

10

0

33

11

0

134

10

0

135

10

0

45

3

0

39

10

0

40

10

0

6

0

0

63

10

0

64

10

0

13

14

0

87

10

0

88

10

0

23

3

0

111

10

0

112

10

0

34

1

0

135

10

0

136

10

0

45

13

0

40

10

0

41

10

0

6

6

0

64

10

0

65

10

0

14

2

0

88

10

0

89

10

0

23

12

0

112

10

0

113

10

0

34

10

0

136

10

0

137

10

0

46

3

0

41

10

0

42

10

0

6

12

0

65

10

0

66

10

0

14

10

0

89

10

0

90

10

0

24

0

0

113

10

0

114

10

0

35

0

0

137

10

0

138

10

0

46

12

0

42

10

0

43

10

0

6

18

0

66

10

0

67

10

0

14

17

0

90

10

0

91

10

0

24

9

0

114

10

0

115

10

0

35

9

0

138

10

0

139

10

0

47

2

0

43

10

0

44

10

0

7

4

0

67

10

0

68

10

0

15

4

0

91

10

0

92

10

0

24

18

0

115

10

0

116

10

0

35

18

0

139

10

0

140

10

0

47

12

0

44

10

0

45

10

0

7

10

0

68

10

0

69

10

0

15

12

0

92

10

0

93

10

0

25

7

0

116

10

0

117

10

0

36

8

0

140

10

0

141

10

0

48

1

0

45

10

0

46

10

0

7

16

0

69

10

0

70

10

0

15

19

0

93

10

0

94

10

0

25

16

0

117

10

0

118

10

0

36

17

0

141

10

0

142

10

0

48

11

0

46

10

0

47

10

0

8

1

0

70

10

0

71

10

0

16

6

0

94

10

0

95

10

0

26

4

0

118

10

0

119

10

0

37

6

0

142

10

0

143

10

0

49

1

0

47

10

0

48

10

0

8

7

0

71

10

0

72

10

0

16

14

0

95

10

0

96

10

0

26

13

0

119

10

0

120

10

0

37

16

0

143

10

0

144

10

0

49

11

0

48

10

0

49

10

0

8

13

0

72

10

0

73

10

0

17

2

0

96

10

0

97

10

0

27

1

0

120

10

0

121

10

0

38

6

0

144

10

0

145

10

0

50

0

0

49

10

0

50

10

0

8

19

0

73

10

0

74

10

0

17

9

0

97

10

0

98

10

0

27

10

0

121

10

0

122

10

0

38

16

0

145

10

0

146

10

0

50

10

0

50

10

0

51

10

0

9

5

0

74

10

0

75

10

0

17

17

0

98

10

0

99

10

0

27

19

0

122

10

0

123

10

0

39

6

0

146

10

0

147

10

0

51

0

0

51

10

0

52

10

0

9

12

0

75

10

0

76

10

0

18

5

0

99

10

0

100

10

0

28

9

0

123

10

0

124

10

0

39

16

0

147

10

0

148

10

0

51

10

0

52

10

0

53

10

0

9

19

0

76

10

0

77

10

0

18

13

0

100

10

0

101

10

0

28

18

0

124

10

0

125

10

0

40

6

0

148

10

0

149

10

0

52

0

0

53

10

0

54

10

0

10

6

0

77

10

0

78

10

0

19

1

0

101

10

0

102

10

0

29

7

0

125

10

0

126

10

0

40

15

0

149

10

0

150

10

0

52

10

0

 

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

Overview

The Income Tax and Social Services Contribution Assessment Act 1936-1961 was enacted to address the need for a comprehensive framework to assess income tax and social security contributions. This Act was intended to streamline the processes for calculating and collecting taxes and contributions, ensuring they were fair and efficiently administered. The regulations introduced under this Act, such as the Income Tax and Social Services Contribution Regulations 1962, were made by the Governor-General in Council, acting on the advice of the Treasurer, to further refine and implement the provisions of the Act. The policy objective behind these regulations was to ensure that the deductions for employees' dependants were accurately calculated and appropriately reflected in the tax and contribution assessments.

Scope and Application

These Regulations apply to the Commonwealth of Australia and are made under the Income Tax and Social Services Contribution Assessment Act 1936-1961. They primarily concern the rates of deduction for income tax purposes where an employee does not claim in respect of dependants. The Regulations are applicable to all employees earning a salary or wages within the specified brackets. They are designed to amend and update the existing rates of deductions as outlined in Regulation 54a, which pertains to salaries or wages exceeding one hundred and fifty pounds ten shillings. The Third Schedule of the Regulations, which provides detailed tables for various salary brackets and corresponding deductions, is repealed and replaced with new tables reflecting updated rates. These updated rates apply to salaries or wages exceeding thirty pounds ten shillings but not exceeding one hundred and fifty pounds ten shillings, as well as those exceeding one hundred and fifty pounds ten shillings. The Regulations do not explicitly state any exclusions, exemptions, or thresholds, but they do provide a comprehensive set of tables to guide the calculation of deductions. The application of these Regulations is further extended through subordinate instruments, ensuring that they remain relevant and effective in administering income tax deductions.

Key Provisions

The key provisions of these regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1961 primarily revolve around the amendments to the rates of deduction for employees who do not claim for dependants (regulation 2) and the replacement of the existing Third Schedule with a new schedule detailing rates of deductions for different salary brackets and dependant values (regulation 3). These regulations aim to provide a structured and progressive deduction system based on the employee's salary and the number of dependants claimed. The regulations impose specific obligations on employers and employees to ensure compliance with the prescribed deduction rates. Employers must accurately calculate the deductions based on the employee's salary and the number of dependants claimed, ensuring that the correct amount is withheld and remitted to the relevant authorities. Employees, on the other hand, must provide accurate information regarding their dependants to facilitate the correct calculation of deductions. Failure to comply with these regulations may result in various consequences. While the specific penalties are not detailed within these regulations, breaches of tax laws generally may lead to civil or criminal penalties. Civil penalties could include fines, interest on unpaid taxes, and additional assessments. Criminal penalties may involve imprisonment, fines, or both, depending on the severity and intent of the breach. The exact penalties would be determined based on the applicable tax laws and the nature of the non-compliance.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Rates of Deduction

Interactions

Authorises

All Versions

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.