Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00284 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1962. No. 44.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1962.*

I, THE ADMINISTRATOR of the Government of 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 1936-1962.

Dated this twentieth day of June, 1962.

DALLAS BROOKS

Administrator.

By His Excellency’s Command,

Treasurer.

 

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

Commencement.

1. These Regulations shall come into operation on the first day of July, 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-eight pounds thirteen shillings plus an amount of Eleven shillings and three pence 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 The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—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 25 June, 1962.

† 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 1962, No. 15; and see also Statutory Rules 1962, No. 15.

4862/62.—Price  9/6.6.1962.

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.

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.

(i)

£91.

(ii)

£143.

(iii)

£156.

(iv)

£221.

(v)

£234.

(vi)

£286.

(vii)

£299.

(viii)

£364.

(ix)

£429.

(x)

£494.

(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

 

 

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

15

0

3

17

6

 

1

0

 

 

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

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

5

0

4

7

6

 

1

3

 

 

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

6

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 


5

10

0

5

12

6

 

2

9

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

12

6

5

15

0

 

2

9

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

15

0

5

17

6

 

3

0

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

17

6

6

0

0

 

3

0

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

0

0

6

2

6

 

3

3

 

1

3

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

2

6

6

5

0

 

3

6

 

1

6

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

5

0

6

7

6

 

3

9

 

1

6

 

 

9

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

7

6

6

10

0

 

4

0

 

1

9

 

 

9

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

10

0

6

12

6

 

4

3

 

1

9

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

12

6

6

15

0

 

4

6

 

2

0

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

15

0

6

17

6

 

4

6

 

2

0

 

1

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

17

6

7

0

0

 

4

9

 

2

3

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

0

0

7

2

6

 

5

0

 

2

6

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

2

6

7

5

0

 

5

3

 

2

6

 

1

6

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

5

0

7

7

6

 

5

3

 

2

9

 

1

6

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

7

6

7

10

0

 

5

6

 

2

9

 

1

9

 

1

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

10

0

7

12

6

 

5

9

 

3

0

 

1

9

 

1

6

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

12

6

7

15

0

 

6

0

 

3

0

 

2

0

 

1

9

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

15

0

7

17

6

 

6

3

 

3

3

 

2

0

 

1

9

 

 

9

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

17

6

8

0

0

 

6

6

 

3

6

 

2

3

 

2

0

 

 

9

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

0

0

8

2

6

 

6

9

 

3

9

 

2

6

 

2

0

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

2

6

8

5

0

 

7

0

 

4

0

 

2

6

 

2

3

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

5

0

8

7

6

 

7

3

 

4

3

 

2

9

 

2

6

 

1

0

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

7

6

8

10

0

 

7

6

 

4

6

 

2

9

 

2

6

 

1

3

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

8

10

0

8

12

6

 

7

9

 

4

6

 

3

0

 

2

9

 

1

3

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

12

6

8

15

0

 

8

0

 

4

9

 

3

0

 

2

9

 

1

6

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

8

15

0

8

17

6

 

8

3

 

5

0

 

3

3

 

3

0

 

1

6

 

1

3

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

8

17

6

9

0

0

 

8

6

 

5

3

 

3

6

 

3

0

 

1

9

 

1

6

 

 

9

 

 

6

 

..

 

 

..

 

 

..

 

9

0

0

9

2

6

 

8

9

 

5

3

 

3

9

 

3

3

 

1

9

 

1

6

 

 

9

 

 

9

 

 

3

 

..

 

 

..

 

9

2

6

9

5

0

 

9

0

 

5

6

 

4

0

 

3

6

 

2

0

 

1

9

 

 

9

 

 

9

 

 

3

 

..

 

 

 

 

9

5

0

9

7

6

 

9

3

 

5

9

 

4

3

 

3

9

 

2

0

 

1

9

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

9

7

6

9

10

0

 

9

9

 

6

0

 

4

6

 

4

0

 

2

3

 

2

0

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 


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.

(i)

£91.

(ii)

£143.

(iii)

£156.

(iv)

£221.

(v)

£234.

(vi)

£286.

(vii)

£299.

(viii)

£364.

(ix)

£429.

(x)

£494.

(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

0

 

6

3

 

4

6

 

4

3

 

2

6

 

2

0

 

1

0

 

1

0

 

 

3

 

..

 

 

..

 

9

12

6

9

15

0

 

10

3

 

6

6

 

4

9

 

4

6

 

2

6

 

2

3

 

1

3

 

1

0

 

 

3

 

..

 

 

..

 

9

15

0

9

17

6

 

10

6

 

6

9

 

5

0

 

4

6

 

2

9

 

2

6

 

1

3

 

1

0

 

 

3

 

..

 

 

..

 

9

17

6

10

0

0

 

10

9

 

7

0

 

5

3

 

4

9

 

2

9

 

2

6

 

1

6

 

1

3

 

 

3

 

..

 

 

..

 

10

0

0

10

2

6

 

11

0

 

7

3

 

5

3

 

5

0

 

3

0

 

2

9

 

1

6

 

1

3

 

 

6

 

..

 

 

..

 

10

2

6

10

5

0

 

11

6

 

7

6

 

5

6

 

5

3

 

3

0

 

2

9

 

1

9

 

1

6

 

 

6

 

..

 

 

..

 

10

5

0

10

7

6

 

11

9

 

7

9

 

5

9

 

5

3

 

3

3

 

3

0

 

1

9

 

1

6

 

 

9

 

 

3

 

..

 

10

7

6

10

10

0

 

12

0

 

8

0

 

6

0

 

5

6

 

3

6

 

3

0

 

2

0

 

1

9

 

 

9

 

 

3

 

..

 

10

10

0

10

12

6

 

12

3

 

8

3

 

6

3

 

5

9

 

3

9

 

3

3

 

2

0

 

1

9

 

 

9

 

 

3

 

..

 

10

12

6

10

15

0

 

12

6

 

8

6

 

6

6

 

6

0

 

4

0

 

3

6

 

2

3

 

2

0

 

 

9

 

 

3

 

..

 

10

15

0

10

17

6

 

12

9

 

8

9

 

6

9

 

6

3

 

4

3

 

3

9

 

2

6

 

2

0

 

1

0

 

 

3

 

..

 

10

17

6

11

0

0

 

13

0

 

9

0

 

7

0

 

6

6

 

4

6

 

4

0

 

2

6

 

2

3

 

1

0

 

 

3

 

..

 

11

0

0

11

2

6

 

13

6

 

9

3

 

7

3

 

6

9

 

4

6

 

4

3

 

2

9

 

2

6

 

1

0

 

 

3

 

..

 

11

2

6

11

5

0

 

13

9

 

9

9

 

7

6

 

7

0

 

4

9

 

4

6

 

2

9

 

2

6

 

1

3

 

 

3

 

..

 

11

5

0

11

7

6

 

14

0

 

10

0

 

7

9

 

7

3

 

5

0

 

4

6

 

3

0

 

2

9

 

1

3

 

 

6

 

..

 

11

7

6

11

10

0

 

14

3

 

10

3

 

8

0

 

7

6

 

5

3

 

4

9

 

3

0

 

2

9

 

1

6

 

 

6

 

..

 

11

10

0

11

12

6

 

14

9

 

10

6

 

8

3

 

7

9

 

5

3

 

5

0

 

3

3

 

3

0

 

1

6

 

 

9

 

 

3

11

12

6

11

15

0

 

15

0

 

10

9

 

8

6

 

8

0

 

5

6

 

5

3

 

3

6

 

3

0

 

1

9

 

 

9

 

 

3

11

15

0

11

17

6

 

15

3

 

11

0

 

8

9

 

8

3

 

5

9

 

5

3

 

3

9

 

3

3

 

1

9

 

 

9

 

 

3

11

17

6

12

0

0

 

15

9

 

11

6

 

9

0

 

8

6

 

6

0

 

5

6

 

4

0

 

3

6

 

2

0

 

 

9

 

 

3


12

0

0

12

2

6

 

16

0

 

11

9

 

9

3

 

8

9

 

6

3

 

5

9

 

4

3

 

3

9

 

2

0

 

1

0

 

 

3

12

2

6

12

5

0

 

16

3

 

12

0

 

9

9

 

9

0

 

6

6

 

6

0

 

4

6

 

4

0

 

2

3

 

1

0

 

 

3

12

5

0

12

7

6

 

16

9

 

12

3

 

10

0

 

9

3

 

6

9

 

6

3

 

4

6

 

4

3

 

2

6

 

1

0

 

 

3

12

7

6

12

10

0

 

17

0

 

12

6

 

10

3

 

9

9

 

7

0

 

6

6

 

4

9

 

4

6

 

2

6

 

1

3

 

 

3

12

10

0

12

12

6

 

17

3

 

12

9

 

10

6

 

10

0

 

7

3

 

6

9

 

5

0

 

4

6

 

2

9

 

1

3

 

 

6

12

12

6

12

15

0

 

17

6

 

13

0

 

10

9

 

10

3

 

7

6

 

7

0

 

5

3

 

4

9

 

2

9

 

1

6

 

 

6

12

15

0

12

17

6

 

18

0

 

13

6

 

11

0

 

10

6

 

7

9

 

7

3

 

5

3

 

5

0

 

3

0

 

1

6

 

 

9

12

17

6

13

0

0

 

18

3

 

13

9

 

11

6

 

10

9

 

8

0

 

7

6

 

5

6

 

5

3

 

3

0

 

1

9

 

 

9

13

0

0

13

2

6

 

18

9

 

14

0

 

11

9

 

11

0

 

8

3

 

7

9

 

5

9

 

5

3

 

3

3

 

1

9

 

 

9

13

2

6

13

5

0

 

19

0

 

14

3

 

12

0

 

11

6

 

8

6

 

8

0

 

6

0

 

5

6

 

3

6

 

2

0

 

 

9

13

5

0

13

7

6

 

19

6

 

14

9

 

12

3

 

11

9

 

8

9

 

8

3

 

6

3

 

5

9

 

3

9

 

2

0

 

1

0

13

7

6

13

10

0

 

19

9

 

15

0

 

12

6

 

12

0

 

9

0

 

8

6

 

6

6

 

6

0

 

4

0

 

2

3

 

1

0

13

10

0

13

12

6

1

0

0

 

15

3

 

12

9

 

12

3

 

9

3

 

8

9

 

6

9

 

6

3

 

4

3

 

2

6

 

1

0

13

12

6

13

15

0

1

0

6

 

15

9

 

13

0

 

12

6

 

9

9

 

9

0

 

7

0

 

6

6

 

4

6

 

2

6

 

1

3

13

15

0

13

17

6

1

0

9

 

16

0

 

13

6

 

12

9

 

10

0

 

9

3

 

7

3

 

6

9

 

4

6

 

2

9

 

1

3

13

17

6

14

0

0

1

1

3

 

16

3

 

13

9

 

13

0

 

10

3

 

9

9

 

7

6

 

7

0

 

4

9

 

2

9

 

1

6

14

0

0

14

2

6

1

1

6

 

16

9

 

14

0

 

13

6

 

10

6

 

10

0

 

7

9

 

7

3

 

5

0

 

3

0

 

1

6

14

2

6

14

5

0

1

2

0

 

17

0

 

14

3

 

13

9

 

10

9

 

10

3

 

8

0

 

7

6

 

5

3

 

3

0

 

1

9

14

5

0

14

7

6

1

2

3

 

17

3

 

14

9

 

14

0

 

11

0

 

10

6

 

8

3

 

7

9

 

5

3

 

3

3

 

1

9

14

7

6

14

10

0

1

2

6

 

17

6

 

15

0

 

14

3

 

11

6

 

10

9

 

8

6

 

8

0

 

5

6

 

3

6

 

2

0

14

10

0

14

12

6

1

3

0

 

18

0

 

15

3

 

14

9

 

11

9

 

11

0

 

8

9

 

8

3

 

5

9

 

3

9

 

2

0

14

12

6

14

15

0

1

3

6

 

18

3

 

15

9

 

15

0

 

12

0

 

11

6

 

9

0

 

8

6

 

6

0

 

4

0

 

2

3

14

15

0

14

17

6

1

3

9

 

18

9

 

16

0

 

15

3

 

12

3

 

11

9

 

9

3

 

8

9

 

6

3

 

4

3

 

2

6

14

17

6

15

0

0

1

4

3

 

19

0

 

16

3

 

15

9

 

12

6

 

12

0

 

9

9

 

9

0

 

6

6

 

4

6

 

2

6

15

0

0

15

2

6

1

4

6

 

19

6

 

16

9

 

16

0

 

12

9

 

12

3

 

10

0

 

9

3

 

6

9

 

4

6

 

2

9

15

2

6

15

5

0

1

5

0

 

19

9

 

17

0

 

16

3

 

13

0

 

12

6

 

10

3

 

9

9

 

7

0

 

4

9

 

2

9

15

5

0

15

7

6

1

5

3

1

0

0

 

17

3

 

16

9

 

13

6

 

12

9

 

10

6

 

10

0

 

7

3

 

5

0

 

3

0

15

7

6

15

10

0

1

5

9

1

0

6

 

17

6

 

17

0

 

13

9

 

13

0

 

10

9

 

10

3

 

7

6

 

5

3

 

3

0

15

10

0

15

12

6

1

6

3

1

0

9

 

18

0

 

17

3

 

14

0

 

13

6

 

11

0

 

10

6

 

7

9

 

5

3

 

3

3

15

12

6

15

15

0

1

6

6

1

1

3

 

18

3

 

17

6

 

14

3

 

13

9

 

11

6

 

10

9

 

8

0

 

5

6

 

3

6

15

15

0

15

17

6

1

7

0

1

1

6

 

18

9

 

18

0

 

14

9

 

14

0

 

11

9

 

11

0

 

8

3

 

5

9

 

3

9

15

17

6

16

0

0

1

7

6

1

2

0

 

19

0

 

18

3

 

15

0

 

14

3

 

12

0

 

11

6

 

8

6

 

6

0

 

4

0


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.

(i)

£91.

(ii)

£143.

(iii)

£156.

(iv)

£221.

(v)

£234.

(vi)

£286.

(vii)

£299.

(viii)

£364.

(ix)

£429.

(x)

£494.

(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

7

9

1

2

3

 

19

6

 

18

9

 

15

3

 

14

9

 

12

3

 

11

9

 

8

9

 

6

3

 

4

3

16

2

6

16

5

0

1

8

3

1

2

6

 

19

9

 

19

0

 

15

9

 

15

0

 

12

6

 

12

0

 

9

0

 

6

6

 

4

6

16

5

0

16

7

6

1

8

9

1

3

0

1

0

0

 

19

6

 

16

0

 

15

3

 

12

9

 

12

3

 

9

3

 

6

9

 

4

6

16

7

6

16

10

0

1

9

3

1

3

6

1

0

6

 

19

9

 

16

3

 

15

9

 

13

0

 

12

6

 

9

9

 

7

0

 

4

9

16

10

0

16

12

6

1

9

6

1

3

9

1

0

9

1

0

0

 

16

9

 

16

0

 

13

6

 

12

9

 

10

0

 

7

3

 

5

0

16

12

6

16

15

0

1

10

0

1

4

3

1

1

3

1

0

6

 

17

0

 

16

3

 

13

9

 

13

0

 

10

3

 

7

6

 

5

3

16

15

0

16

17

6

1

10

3

1

4

6

1

1

6

1

0

9

 

17

3

 

16

9

 

14

0

 

13

6

 

10

6

 

7

9

 

5

3

16

17

6

17

0

0

1

10

9

1

5

0

1

2

0

1

1

3

 

17

6

 

17

0

 

14

3

 

13

9

 

10

9

 

8

0

 

5

6

17

0

0

17

2

6

1

11

3

1

5

3

1

2

3

1

1

6

 

18

0

 

17

3

 

14

9

 

14

0

 

11

0

 

8

3

 

5

9

17

2

6

17

5

0

1

11

9

1

5

9

1

2

6

1

2

0

 

18

3

 

17

6

 

15

0

 

14

3

 

11

6

 

8

6

 

6

0

17

5

0

17

7

6

1

12

0

1

6

3

1

3

0

1

2

3

 

18

9

 

18

0

 

15

3

 

14

9

 

11

9

 

8

9

 

6

3

17

7

6

17

10

0

1

12

6

1

6

6

1

3

6

1

2

6

 

19

0

 

18

3

 

15

9

 

15

0

 

12

0

 

9

0

 

6

6

17

10

0

17

12

6

1

13

0

1

7

0

1

3

9

1

3

0

 

19

6

 

18

9

 

16

0

 

15

3

 

12

3

 

9

3

 

6

9

17

12

6

17

15

0

1

13

6

1

7

6

1

4

3

1

3

6

 

19

9

 

19

0

 

16

3

 

15

9

 

12

6

 

9

9

 

7

0

17

15

0

17

17

6

1

14

0

1

7

9

1

4

6

1

3

9

1

0

0

 

19

6

 

16

9

 

16

0

 

12

9

 

10

0

 

7

3

17

17

6

18

0

0

1

14

6

1

8

3

1

5

0

1

4

3

1

0

6

 

19

9

 

17

0

 

16

3

 

13

0

 

10

3

 

7

6

18

0

0

18

2

6

1

15

0

1

8

9

1

5

3

1

4

6

1

0

9

1

0

0

 

17

3

 

16

9

 

13

6

 

10

6

 

7

9

18

2

6

18

5

0

1

15

3

1

9

3

1

5

9

1

5

0

1

1

3

1

0

6

 

17

6

 

17

0

 

13

9

 

10

9

 

8

0

18

5

0

18

7

6

1

15

9

1

9

6

1

6

3

1

5

3

1

1

6

1

0

9

 

18

0

 

17

3

 

14

0

 

11

0

 

8

3

18

7

6

18

10

0

1

16

0

1

10

0

1

6

6

1

5

9

1

2

0

1

1

3

 

18

3

 

17

6

 

14

3

 

11

6

 

8

6


18

10

0

18

12

6

1

16

6

1

10

3

1

7

0

1

6

3

1

2

3

1

1

6

 

18

9

 

18

0

 

14

9

 

11

9

 

8

9

18

12

6

18

15

0

1

17

0

1

10

9

1

7

6

1

6

6

1

2

6

1

2

0

 

19

0

 

18

3

 

15

0

 

12

0

 

9

0

18

15

0

18

17

6

1

17

6

1

11

3

1

7

9

1

7

0

1

3

0

1

2

3

 

19

6

 

18

9

 

15

3

 

12

3

 

9

3

18

17

6

19

0

0

1

18

0

1

11

9

1

8

3

1

7

6

1

3

6

1

2

6

 

19

9

 

19

0

 

15

9

 

12

6

 

9

9

19

0

0

19

2

6

1

18

6

1

12

0

1

8

9

1

7

9

1

3

9

1

3

0

1

0

0

 

19

6

 

16

0

 

12

9

 

10

0

19

2

6

19

5

0

1

19

0

1

12

6

1

9

3

1

8

3

1

4

3

1

3

6

1

0

6

 

19

9

 

16

3

 

13

0

 

10

3

19

5

0

19

7

6

1

19

6

1

13

0

1

9

6

1

8

9

1

4

6

1

3

9

1

0

9

1

0

0

 

16

9

 

13

6

 

10

6

19

7

6

19

10

0

2

0

0

1

13

6

1

10

0

1

9

3

1

5

0

1

4

3

1

1

3

1

0

6

 

17

0

 

13

9

 

10

9

19

10

0

19

12

6

2

0

6

1

14

0

1

10

3

1

9

6

1

5

3

1

4

6

1

1

6

1

0

9

 

17

3

 

14

0

 

11

0

19

12

6

19

15

0

2

1

0

1

14

6

1

10

9

1

10

0

1

5

9

1

5

0

1

2

0

1

1

3

 

17

6

 

14

3

 

11

6

19

15

0

19

17

6

2

1

6

1

15

0

1

11

3

1

10

3

1

6

3

1

5

3

1

2

3

1

1

6

 

18

0

 

14

9

 

11

9

19

17

6

20

0

0

2

2

0

1

15

3

1

11

9

1

10

9

1

6

6

1

5

9

1

2

6

1

2

0

 

18

3

 

15

0

 

12

0

20

0

0

20

2

6

2

2

6

1

15

9

1

12

0

1

11

3

1

7

0

1

6

3

1

3

0

1

2

3

 

18

9

 

15

3

 

12

3

20

2

6

20

5

0

2

3

0

1

16

0

1

12

6

1

11

9

1

7

6

1

6

6

1

3

6

1

2

6

 

19

0

 

15

9

 

12

6

20

5

0

20

7

6

2

3

6

1

16

6

1

13

0

1

12

0

1

7

9

1

7

0

1

3

9

1

3

0

 

19

6

 

16

0

 

12

9

20

7

6

20

10

0

2

4

0

1

17

0

1

13

6

1

12

6

1

8

3

1

7

6

1

4

3

1

3

6

 

19

9

 

16

3

 

13

0

20

10

0

20

12

6

2

4

6

1

17

6

1

14

0

1

13

0

1

8

9

1

7

9

1

4

6

1

3

9

1

0

0

 

16

9

 

13

6

20

12

6

20

15

0

2

5

0

1

18

0

1

14

6

1

13

6

1

9

3

1

8

3

1

5

0

1

4

3

1

0

6

 

17

0

 

13

9

20

15

0

20

17

6

2

5

6

1

18

6

1

15

0

1

14

0

1

9

6

1

8

9

1

5

3

1

4

6

1

0

9

 

17

3

 

14

0

20

17

6

21

0

0

2

6

0

1

19

0

1

15

3

1

14

6

1

10

0

1

9

3

1

5

9

1

5

0

1

1

3

 

17

6

 

14

3

21

0

0

21

2

6

2

6

6

1

19

6

1

15

9

1

15

0

1

10

3

1

9

6

1

6

3

1

5

3

1

1

6

 

18

0

 

14

9

21

2

6

21

5

0

2

7

0

2

0

0

1

16

0

1

15

3

1

10

9

1

10

0

1

6

6

1

5

9

1

2

0

 

18

3

 

15

0

21

5

0

21

7

6

2

7

9

2

0

6

1

16

6

1

15

9

1

11

3

1

10

3

1

7

0

1

6

3

1

2

3

 

18

9

 

15

3

21

7

6

21

10

0

2

8

3

2

1

0

1

17

0

1

16

0

1

11

9

1

10

9

1

7

6

1

6

6

1

2

6

 

19

0

 

15

9

21

10

0

21

12

6

2

8

9

2

1

6

1

17

6

1

16

6

1

12

0

1

11

3

1

7

9

1

7

0

1

3

0

 

19

6

 

16

0

21

12

6

21

15

0

2

9

3

2

2

0

1

18

0

1

17

0

1

12

6

1

11

9

1

8

3

1

7

6

1

3

6

 

19

9

 

16

3

21

15

0

21

17

6

2

9

9

2

2

6

1

18

6

1

17

6

1

13

0

1

12

0

1

8

9

1

7

9

1

3

9

1

0

0

 

16

9

21

17

6

22

0

0

2

10

3

2

3

0

1

19

0

1

18

0

1

13

6

1

12

6

1

9

3

1

8

3

1

4

3

1

0

6

 

17

0

22

0

0

22

2

6

2

10

9

2

3

6

1

19

6

1

18

6

1

14

0

1

13

0

1

9

6

1

8

9

1

4

6

1

0

9

 

17

3

22

2

6

22

5

0

2

11

3

2

4

0

2

0

0

1

19

0

1

14

6

1

13

6

1

10

0

1

9

3

1

5

0

1

1

3

 

17

6

22

5

0

22

7

6

2

11

9

2

4

6

2

0

6

1

19

6

1

15

0

1

14

0

1

10

3

1

9

6

1

5

3

1

1

6

 

18

0

22

7

6

22

10

0

2

12

3

2

5

0

2

1

0

2

0

0

1

15

3

1

14

6

1

10

9

1

10

0

1

5

9

1

2

0

 

18

3


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.

(i)

£91.

(ii)

£143.

(iii)

£156.

(iv)

£221.

(v)

£234.

(vi)

£286.

(vii)

£299.

(viii)

£364.

(ix)

£429.

(x)

£494.

(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

12

9

2

5

6

2

1

6

2

0

6

1

15

9

1

15

0

1

11

3

1

10

3

1

6

3

1

2

3

 

18

9

22

12

6

22

15

0

2

13

3

2

6

0

2

2

0

2

1

0

1

16

0

1

15

3

1

11

9

1

10

9

1

6

6

1

2

6

 

19

0

22

15

0

22

17

5

2

13

9

2

6

6

2

2

6

2

1

6

1

16

6

1

15

9

1

12

0

1

11

3

1

7

0

1

3

0

 

19

6

22

17

6

23

0

0

2

14

3

2

7

0

2

3

0

2

2

0

1

17

0

1

16

0

1

12

6

1

11

9

1

7

6

1

3

6

 

19

9

23

0

0

23

2

6

2

14

9

2

7

9

2

3

6

2

2

6

1

17

6

1

16

6

1

13

0

1

12

0

1

7

9

1

3

9

1

0

0

23

2

6

23

5

0

2

15

3

2

8

3

2

4

0

2

3

0

1

18

0

1

17

0

1

13

6

1

12

6

1

8

3

1

4

3

1

0

6

23

5

0

23

7

6

2

15

9

2

8

9

2

4

6

2

3

6

1

18

6

1

17

6

1

14

0

1

13

0

1

8

9

1

4

6

1

0

9

23

7

6

23

10

0

2

16

6

2

9

3

2

5

0

2

4

0

1

19

0

1

18

0

1

14

6

1

13

6

1

9

3

1

5

0

1

1

3

23

10

0

23

12

6

2

17

0

2

9

9

2

5

6

2

4

6

1

19

6

1

18

6

1

15

0

1

14

0

1

9

6

1

5

3

I

1

6

23

12

6

23

15

0

2

17

9

2

10

3

2

6

0

2

5

0

2

0

0

1

19

0

1

15

3

1

14

6

1

10

0

1

5

9

1

2

0

23

15

0

23

17

6

2

18

3

2

10

9

2

6

6

2

5

6

2

0

6

1

19

6

1

15

9

1

15

0

1

10

3

1

6

3

1

2

3

23

17

6

24

0

0

2

19

0

2

11

3

2

7

0

2

6

0

2

1

0

2

0

0

1

16

0

1

15

3

1

10

9

1

6

6

1

2

6

24

0

0

24

2

6

2

19

6

2

11

9

2

7

9

2

6

6

2

1

6

2

0

6

1

16

6

1

15

9

1

11

3

1

7

0

1

3

0

24

2

6

24

5

0

3

0

0

2

12

3

2

8

3

2

7

0

2

2

0

2

1

0

1

17

0

1

16

0

1

11

9

1

7

6

1

3

6

24

5

0

24

7

6

3

0

6

2

12

9

2

8

9

2

7

9

2

2

6

2

1

6

1

17

6

1

16

6

1

12

0

1

7

9

1

3

9

24

7

6

24

10

0

3

1

0

2

13

3

2

9

3

2

8

3

2

3

0

2

2

0

1

18

0

1

17

0

1

12

6

1

8

3

1

4

3

24

10

0

24

12

6

3

1

6

2

13

9

2

9

9

2

8

9

2

3

6

2

2

6

1

18

6

1

17

6

1

13

0

1

8

9

1

4

6

24

12

6

24

15

0

3

2

3

2

14

3

2

10

3

2

9

3

2

4

0

2

3

0

1

19

0

1

18

0

1

13

6

1

9

3

1

5

0

24

15

0

24

17

6

3

3

0

2

14

9

2

10

9

2

9

9

2

4

6

2

3

6

1

19

6

1

18

6

1

14

0

1

9

6

1

5

3

24

17

6

25

0

0

3

3

6

2

15

3

2

11

3

2

10

3

2

5

0

2

4

0

2

0

0

1

19

0

1

14

6

1

10

0

1

5

9

 


25

0

0

25

2

6

3

4

0

2

15

9

2

11

9

2

10

9

2

5

6

2

4

6

2

0

6

1

19

6

1

15

0

1

10

3

1

6

3

25

2

6

25

5

0

3

4

6

2

16

6

2

12

3

2

11

3

2

6

0

2

5

0

2

1

0

2

0

0

1

15

3

1

10

9

1

6

6

25

5

0

25

7

6

3

5

3

2

17

0

2

12

9

2

11

9

2

6

6

2

5

6

2

1

6

2

0

6

1

15

9

1

11

3

1

7

0

25

7

6

25

10

0

3

6

0

2

17

9

2

13

3

2

12

3

2

7

0

2

6

0

2

2

0

2

1

0

1

16

0

1

11

9

1

7

6

25

10

0

25

12

6

3

6

6

2

18

3

2

13

9

2

12

9

2

7

9

2

6

6

2

2

6

2

1

6

1

16

6

1

12

0

1

7

9

25

12

6

25

15

0

3

7

0

2

19

0

2

14

3

2

13

3

2

8

3

2

7

0

2

3

0

2

2

0

1

17

0

1

12

6

1

8

3

25

15

0

25

17

6

3

7

9

2

19

6

2

14

9

2

13

9

2

8

9

2

7

9

2

3

6

2

2

6

1

17

6

1

13

0

1

8

9

25

17

6

26

0

0

3

8

3

3

0

0

2

15

3

2

14

3

2

9

3

2

8

3

2

4

0

2

3

0

1

18

0

1

13

6

1

9

3

26

0

0

26

2

6

3

8

9

3

0

6

2

15

9

2

14

9

2

9

9

2

8

9

2

4

6

2

3

6

1

18

6

1

14

0

1

9

6

26

2

6

26

5

0

3

9

3

3

1

0

2

16

6

2

15

3

2

10

3

2

9

3

2

5

0

2

4

0

1

19

0

1

14

6

1

10

0

26

5

0

26

7

6

3

9

9

3

1

6

2

17

0

2

15

9

2

10

9

2

9

9

2

5

6

2

4

6

1

19

6

1

15

0

1

10

3

26

7

6

26

10

0

3

10

6

3

2

3

2

17

9

2

16

6

2

11

3

2

10

3

2

6

0

2

5

0

2

0

0

1

15

3

1

10

9

26

10

0

26

12

6

3

11

0

3

3

0

2

18

3

2

17

0

2

11

9

2

10

9

2

6

6

2

5

6

2

0

6

1

15

9

1

11

3

26

12

6

26

15

0

3

11

9

3

3

6

2

19

0

2

17

9

2

12

3

2

11

3

2

7

0

2

6

0

2

1

0

1

16

0

1

11

9

26

15

0

26

17

6

3

12

6

3

4

0

2

19

6

2

18

3

2

12

9

2

11

9

2

7

9

2

6

6

2

1

6

1

16

6

1

12

0

26

17

6

27

0

0

3

13

0

3

4

6

3

0

0

2

19

0

2

13

3

2

12

3

2

8

3

2

7

0

2

2

0

1

17

0

1

12

6

27

0

0

27

2

6

3

13

9

3

5

3

3

0

6

2

19

6

2

13

9

2

12

9

2

8

9

2

7

9

2

2

6

1

17

6

1

13

0

27

2

6

27

5

0

3

14

3

3

6

0

3

1

0

3

0

0

2

14

3

2

13

3

7

9

3

2

8

3

2

3

0

1

18

0

1

13

6

27

5

0

27

7

6

3

15

0

3

6

6

3

1

6

3

0

6

2

14

9

2

13

9

9

9

9

2

8

9

2

3

6

1

18

6

1

14

0

27

7

6

27

10

0

3

15

6

3

7

0

3

2

3

3

1

0

2

15

3

2

14

3

2

10

3

2

9

3

2

4

0

1

19

0

1

14

6

27

10

0

27

12

6

3

16

3

3

7

9

3

3

0

3

1

6

2

15

9

2

14

9

2

10

9

2

9

9

2

4

6

1

19

6

1

15

0

27

12

6

27

15

0

3

17

0

3

8

3

3

3

6

3

2

3

2

16

6

2

15

3

2

11

3

2

10

3

2

5

0

2

0

0

1

15

3

27

15

0

27

17

6

3

17

6

3

8

9

3

4

0

3

3

0

2

17

0

2

15

9

2

11

9

2

10

9

2

5

6

2

0

6

1

15

0

27

17

6

28

0

0

3

18

0

3

9

3

3

4

6

3

3

6

2

17

9

2

16

6

2

12

3

2

11

3

2

6

0

2

1

0

1

16

0

28

0

0

28

2

6

3

18

6

3

9

9

3

5

3

3

4

0

2

18

3

2

17

0

2

12

9

2

11

9

2

6

6

2

1

6

1

16

6

28

2

6

28

5

0

3

19

3

3

10

6

3

6

0

3

4

6

2

19

0

2

17

9

2

13

3

2

12

3

2

7

0

2

2

0

1

17

0

28

5

0

28

7

6

4

0

0

3

11

0

3

6

6

3

5

3

2

19

6

2

18

3

2

13

9

2

12

9

2

7

9

2

2

6

1

17

6

28

7

6

28

10

0

4

0

6

3

11

9

3

7

0

3

6

0

3

0

0

2

19

0

2

14

3

2

13

3

2

8

3

2

3

0

1

18

0

28

10

0

28

12

6

4

1

3

3

12

6

3

7

9

3

6

6

3

0

6

2

19

6

2

14

9

2

13

9

2

8

9

2

3

6

1

18

6

28

12

6

23

15

0

4

2

0

3

13

0

3

8

3

3

7

0

3

1

0

3

0

0

2

15

3

2

14

3

2

9

3

2

4

0

1

19

0

28

15

0

28

17

6

4

2

9

3

13

9

3

8

9

3

7

9

3

1

6

3

0

6

2

15

9

2

14

9

2

9

9

2

4

6

1

19

6

28

17

6

29

0

0

4

3

3

3

14

3

3

9

3

3

8

3

3

2

3

3

1

0

2

16

6

2

15

3

2

10

3

2

5

0

2

0

0


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.

(i)

£91.

(ii)

£143.

(iii)

£156.

(iv)

£221.

(v)

£234.

(vi)

£286.

(vii)

£299.

(viii)

£364.

(ix)

£429.

(x)

£494.

(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

3

9

3

15

0

3

9

9

3

8

9

3

3

0

3

1

6

2

17

0

2

15

9

2

10

9

2

5

6

2

0

6

29

2

6

29

5

0

4

4

6

3

15

6

3

10

6

3

9

3

3

3

6

3

2

3

2

17

9

2

16

6

2

11

3

2

6

0

2

1

0

29

5

0

29

7

6

4

5

3

3

16

3

3

11

0

3

9

9

3

4

0

3

3

0

2

18

3

2

17

0

2

11

9

2

6

6

2

1

6

29

7

6

29

10

0

4

5

9

3

17

0

3

11

9

3

10

6

3

4

6

3

3

6

2

19

0

2

17

9

2

12

3

2

7

0

2

2

0

29

10

0

29

12

6

4

6

6

3

17

6

3

12

6

3

11

0

3

5

3

3

4

0

2

19

6

2

18

3

2

12

9

2

7

9

2

2

6

29

12

6

29

15

0

4

7

3

3

18

0

3

13

0

3

11

9

3

6

0

3

4

6

3

0

0

2

19

0

2

13

3

2

8

3

2

3

0

29

15

0

29

17

6

4

7

9

3

18

6

3

13

9

3

12

6

3

6

6

3

5

3

3

0

6

2

19

6

2

13

9

2

8

9

2

3

6

29

17

6

30

0

0

4

8

3

3

19

3

3

14

3

3

13

0

3

7

0

3

6

0

3

1

0

3

0

0

2

14

3

2

9

3

2

4

0

30

0

0

30

2

6

4

9

0

4

0

0

3

15

0

3

13

9

3

7

9

3

6

6

3

1

6

3

0

6

2

14

9

2

9

9

2

4

6

30

2

6

30

5

0

4

9

9

4

0

6

3

15

6

3

14

3

3

8

3

3

7

0

3

2

3

3

1

0

2

15

3

2

10

3

2

5

0

30

5

0

30

7

6

4

10

6

4

1

3

3

16

3

3

15

0

3

8

9

3

7

9

3

3

0

3

1

6

2

15

9

2

10

9

2

5

6

30

7

6

30

10

0

4

11

3

4

2

0

3

17

0

3

15

6

3

9

3

3

8

3

3

3

6

3

2

3

2

16

6

2

11

3

2

6

0


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

13

0

54

10

0

55

10

0

11

18

0

78

10

0

79

10

0

21

14

0

102

10

0

103

10

0

33

7

0

126

10

0

127

10

0

46

2

0

31

10

0

32

10

0

4

17

0

55

10

0

56

10

0

12

5

0

79

10

0

80

10

0

22

4

0

103

10

0

104

10

0

33

17

0

127

10

0

128

10

0

46

13

0

32

10

0

33

10

0

5

1

0

56

10

0

57

10

0

12

13

0

80

10

0

81

10

0

22

13

0

104

10

0

105

10

0

34

8

0

128

10

0

129

10

0

47

4

0

33

10

0

34

10

0

5

5

0

57

10

0

58

10

0

13

0

0

81

10

0

82

10

0

23

2

0

105

10

0

106

10

0

34

18

0

129

10

0

130

10

0

47

15

0

34

10

0

35

10

0

5

9

0

58

10

0

59

10

0

13

8

0

82

10

0

83

10

0

23

11

0

106

10

0

107

10

0

35

9

0

130

10

0

131

10

0

48

6

0

35

10

0

36

10

0

5

13

0

59

10

0

60

10

0

13

16

0

83

10

0

84

10

0

24

0

0

107

10

0

108

10

0

35

19

0

131

10

0

132

10

0

48

17

0

36

10

0

37

10

0

5

18

0

60

10

0

61

10

0

14

3

0

84

10

0

85

10

0

24

9

0

108

10

0

109

10

0

36

10

0

132

10

0

133

10

0

49

8

0

37

10

0

38

10

0

6

3

0

61

10

0

62

10

0

14

11

0

85

10

0

86

10

0

24

19

0

109

10

0

110

10

0

37

0

0

133

10

0

134

10

0

49

18

0

38

10

0

39

10

0

6

8

0

62

10

0

63

10

0

14

18

0

86

10

0

87

10

0

25

8

0

110

10

0

111

10

0

37

11

0

134

10

0

135

10

0

50

9

0

39

10

0

40

10

0

6

14

0

63

10

0

64

10

0

15

6

0

87

10

0

88

10

0

25

18

0

111

10

0

112

10

0

38

1

0

135

10

0

136

10

0

51

0

0

40

10

0

41

10

0

7

1

0

64

10

0

65

10

0

15

14

0

88

10

0

89

10

0

26

7

0

112

10

0

113

10

0

38

11

0

136

10

0

137

10

0

51

11

0

41

10

0

42

10

0

7

7

0

65

10

0

66

10

0

16

3

0

89

10

0

90

10

0

26

17

0

113

10

0

114

10

0

39

2

0

137

10

0

138

10

0

52

2

0

42

10

0

43

10

0

7

14

0

66

10

0

67

10

0

16

12

0

90

10

0

91

10

0

27

6

0

114

10

0

115

10

0

39

12

0

138

10

0

139

10

0

52

13

0

43

10

0

44

10

0

8

1

0

67

10

0

68

10

0

17

0

0

91

10

0

92

10

0

27

16

0

115

10

0

116

10

0

40

3

0

139

10

0

140

10

0

53

4

0

44

10

0

45

10

0

8

7

0

68

10

0

69

10

0

17

8

0

92

10

0

93

10

0

28

6

0

116

10

0

117

10

0

40

13

0

140

10

0

141

10

0

53

14

0

45

10

0

46

10

0

8

14

0

69

10

0

70

10

0

17

16

0

93

10

0

94

10

0

28

16

0

117

10

0

118

10

0

41

4

0

141

10

0

142

10

0

54

5

0

46

10

0

47

10

0

9

1

0

70

10

0

71

10

0

18

5

0

94

10

0

95

10

0

29

6

0

118

10

0

119

10

0

41

14

0

142

10

0

143

10

0

54

16

0

47

10

0

48

10

0

9

7

0

71

10

0

72

10

0

18

13

0

95

10

0

96

10

0

29

16

0

119

10

0

120

10

0

42

5

0

143

10

0

144

10

0

55

7

0

48

10

0

49

10

0

9

14

0

72

10

0

73

10

0

19

2

0

96

10

0

97

10

0

30

5

0

120

10

0

121

10

0

42

16

0

144

10

0

145

10

0

55

18

0

49

10

0

50

10

0

10

0

0

73

10

0

74

10

0

19

10

0

97

10

0

98

10

0

30

15

0

121

10

0

122

10

0

43

7

0

145

10

0

146

10

0

56

9

0

50

10

0

51

10

0

10

7

0

74

10

0

75

10

0

19

19

0

98

10

0

99

10

0

31

5

0

122

10

0

123

10

0

43

18

0

146

10

0

147

10

0

57

0

0

51

10

0

52

10

0

10

15

0

75

10

0

76

10

0

20

8

0

99

10

0

100

10

0

31

16

0

123

10

0

124

10

0

44

9

0

147

10

0

148

10

0

57

11

0

52

10

0

53

10

0

11

2

0

76

10

0

77

10

0

20

17

0

100

10

0

101

10

0

32

6

0

124

10

0

125

10

0

45

0

0

148

10

0

149

10

0

58

2

0

53

10

0

54

10

0

11

10

0

77

10

0

78

10

0

21

5

0

101

10

0

102

10

0

32

16

0

125

10

0

126

10

0

45

11

0

149

10

0

150

10

0

58

13

0

 

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

Overview

The Income Tax and Social Services Contribution Assessment Act 1936-1962, enacted by the Australian Parliament, was designed to address the need for comprehensive regulations governing income tax and social services contributions. This Act established the framework for assessing income tax and social security contributions, ensuring that these critical components of the Australian fiscal system were governed by a coherent set of rules and procedures. The 1962 Regulations under this Act aimed to refine and update the existing framework, addressing the evolving economic landscape and the needs of the Australian workforce. The objective was to provide clear guidelines for the calculation and deduction of income tax based on salary levels and the number of dependants, thereby facilitating compliance and ensuring the equitable distribution of tax burdens and social services contributions.

Scope and Application

The Income Tax and Social Services Contribution Assessment Act 1936-1962 applies to all individuals and entities subject to income tax and social security contributions in Australia. The Act and its regulations, including those outlined in Statutory Rules 1962 No. 44, govern the assessment and collection of income tax and the deductions for social services contributions. These regulations, which come into operation on 1 July 1962, provide detailed rates of deductions for employees' salaries or wages, distinguishing between different salary brackets and the number of dependants. The regulations specify the amounts to be deducted based on the employee's weekly salary or wages, ranging from below £30 10s to over £150 10s, and adjust the deduction values according to the deduction value of dependants. This legislative framework ensures that income tax and social security contributions are calculated accurately and consistently across the Commonwealth.

Key Provisions

The key provisions of the Statutory Rules 1962 No. 44, made under the Income Tax and Social Services Contribution Assessment Act 1936-1962, introduce amendments to the Income Tax and Social Services Contribution Regulations, effective from July 1, 1962. Regulation 54a has been amended to adjust the rates of deduction for salaries or wages exceeding £150 10s, setting a new deduction rate of £58 13s plus an additional £11 3s for each pound exceeding £150 10s. Furthermore, the Third Schedule of the Regulations has been repealed and replaced with a new schedule detailing rates of deductions based on salary brackets and the number of dependants. Entities and individuals governed by these Regulations must adhere to the newly specified deduction rates. Employers are required to calculate and withhold taxes based on the updated schedules, ensuring they apply the correct deductions for employees' salaries within the specified brackets. Failure to comply with these Regulations may result in legal consequences. While specific penalties are not detailed in these Rules, breaches of tax regulations generally attract penalties under the Income Tax Assessment Act 1936, which can include fines and interest on unpaid taxes. Non-compliance may also lead to audits, investigations, and further legal actions by the Australian Taxation Office.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Regulatory Standards

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.