Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00289 Regulations Not in force Legislative Instrument

Legislation content

 

STATUTORY RULES.

 

1964. No. 121.

____________

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1964.*

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 1936-1964.

Dated this seventeenth

day of September, 1964.

DE L'ISLE

Governor-General.

By His Excellency's Command,

 

R. G. Menzies

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, 1964.

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 The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—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 21st September, 1964.

† 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 1964, No. 74; and see also Statutory Rules 1964, No. 74.

10681/64.—Price 1s. 6d. 9/8.9.1964.

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.

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

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

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.

a.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

4

0

0

4

2

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

2

6

4

5

0

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

5

0

4

7

6

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

7

6

4

10

0

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

10

0

4

12

6

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

12

6

4

15

0

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

15

0

4

17

6

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

17

6

5

0

0

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

0

0

5

2

6

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

2

6

5

5

0

 

2

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

5

0

5

7

6

 

2

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

7

6

5

10

0

 

2

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

10

0

5

12

6

 

3

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

12

6

5

15

0

 

3

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

15

0

5

17

6

 

3

3

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

17

6

6

0

0

 

3

3

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

6

0

0

6

2

6

 

3

6

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

2

6

6

5

0

 

3

9

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

5

0

6

7

6

 

4

0

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

7

6

6

10

0

 

4

3

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

10

0

6

12

6

 

4

6

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

12

6

6

15

0

 

4

9

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

15

0

6

17

6

 

4

9

 

2

0

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

17

6

7

0

0

 

5

0

 

2

3

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

7

0

0

7

2

6

 

5

3

 

2

6

 

1

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

2

6

7

5

0

 

5

6

 

2

9

 

1

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

5

0

7

7

6

 

5

6

 

3

0

 

1

6

 

I

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

7

6

7

10

0

 

5

9

 

3

0

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

7

10

0

7

12

6

 

6

0

 

3

3

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

12

6

7

15

0

 

6

3

 

3

3

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

15

0

7

17

6

 

6

6

 

3

6

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

7

17

6

8

0

0

 

6

9

 

3

9

 

2

3

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

8

0

0

8

2

6

 

7

0

 

4

0

 

2

6

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

2

6

8

5

0

 

7

3

 

4

3

 

2

9

 

2

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

5

0

8

7

6

 

7

6

 

4

6

 

3

0

 

2

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

7

6

8

10

0

 

8

0

 

4

9

 

3

0

 

2

9

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

8

10

0

8

12

6

 

8

3

 

4

9

 

3

3

 

3

0

 

1

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

12

6

8

15

0

 

8

6

 

5

0

 

3

3

 

3

0

 

1

6

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

15

0

8

17

6

 

8

9

 

5

3

 

3

6

 

3

3

 

1

6

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

8

17

6

9

0

0

 

9

0

 

5

6

 

3

9

 

3

3

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

9

0

0

9

2

6

 

9

3

 

5

6

 

4

0

 

3

6

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

9

2

6

9

5

0

 

9

6

 

5

9

 

4

3

 

3

9

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

9

5

0

9

7

6

 

9

9

 

6

0

 

4

6

 

4

0

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

9

7

6

9

10

0

 

10

3

 

6

3

 

4

9

 

4

3

 

2

3

 

2

0

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

9

10

0

9

12

6

 

10

6

 

6

6

 

4

9

 

4

6

 

2

6

 

2

0

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

9

12

6

9

15

0

 

11

0

 

6

9

 

5

0

 

4

9

 

2

9

 

2

3

 

1

3

 

..

 

 

..

 

 

..

 

 

..

 

9

15

6

9

17

6

 

11

3

 

7

0

 

5

3

 

4

9

 

3

0

 

2

6

 

1

6

 

1

3

 

..

 

 

..

 

 

..

 

9

17

6

10

0

0

 

11

6

 

7

3

 

5

6

 

5

0

 

3

0

 

2

9

 

1

6

 

1

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.

10

0

0

10

2

6

 

11

9

 

1

6

 

5

6

 

5

3

 

3

3

 

3

0

 

1

6

 

1

6

 

..

 

 

..

 

 

..

 

10

2

6

10

5

0

 

12

0

 

8

0

 

5

9

 

5

6

 

3

3

 

3

0

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

10

5

0

10

7

6

 

12

3

 

8

3

 

6

0

 

5

6

 

3

6

 

3

3

 

1

9

 

1

6

 

..

 

 

..

 

 

..

 

10

7

6

10

10

0

 

12

6

 

8

6

 

6

3

 

5

9

 

3

9

 

3

3

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

 

10

10

0

10

12

6

 

12

9

 

8

9

 

6

6

 

6

0

 

4

0

 

3

6

 

2

0

 

1

9

 

..

 

 

..

 

 

..

 

10

12

6

10

15

0

 

13

3

 

9

0

 

6

9

 

6

3

 

4

3

 

3

9

 

2

3

 

2

0

 

..

 

 

..

 

 

..

 

10

15

0

10

17

6

 

13

6

 

9

3

 

7

0

 

6

6

 

4

6

 

4

0

 

2

6

 

2

0

 

..

 

 

..

 

 

..

 

10

17

6

11

0

0

 

13

9

 

9

6

 

7

3

 

6

9

 

4

9

 

4

3

 

2

9

 

2

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

 

..

 

 

..

 

11

2

6

11

5

0

 

14

6

 

10

3

 

8

0

 

7

3

 

5

0

 

4

9

 

3

0

 

2

9

 

1

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

 

..

 

 

..

 

11

7

6

11

10

0

 

15

0

 

11

0

 

8

6

 

8

0

 

5

6

 

5

0

 

3

3

 

3

0

 

1

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

 

..

 

 

..

 

11

12

6

11

15

0

 

15

9

 

11

6

 

9

0

 

8

6

 

5

9

 

5

6

 

3

9

 

3

3

 

1

9

 

..

 

 

..

 

11

15

0

11

17

6

 

16

3

 

11

9

 

9

3

 

8

9

 

6

0

 

5

6

 

4

0

 

3

6

 

1

9

 

..

 

 

..

 

11

17

6

12

0

0

 

16

6

 

12

0

 

9

6

 

9

0

 

6

3

 

5

9

 

4

3

 

3

9

 

2

0

 

..

 

 

..

 

 

12

0

0

12

2

6

 

16

9

 

12

3

 

9

9

 

9

3

 

6

6

 

6

0

 

4

6

 

4

0

 

2

0

 

..

 

 

..

 

12

2

6

12

5

0

 

17

0

 

12

6

 

10

3

 

9

6

 

6

9

 

6

3

 

4

9

 

4

3

 

2

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

 

..

 

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

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

 

..

 

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

 

..

 

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

 

..

 

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

 

..

 

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

 

..

 

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

 

..

 

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

 

..

 

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

 

..

 

 

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

3

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

 

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


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—

Bat 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.

£

£.

d.

£

s.

d.

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

0

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

18

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

1

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

 

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


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 rot 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.

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

to

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

IS

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

1

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

 

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

 

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

 


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

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

18

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

20

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 1936-1964 was enacted to regulate the assessment of income tax and social services contributions. This legislation was introduced to address the need for a comprehensive framework governing the collection and assessment of income tax and social security contributions in Australia. The Act was made under the authority of the Australian Parliament, with the intent to streamline and standardise the processes involved in tax and social security contribution assessments. The Income Tax and Social Services Contribution Regulations 1964, made under this Act, were designed to provide detailed provisions for the implementation of the Act, ensuring that taxpayers and contributors could comply with their obligations in a clear and consistent manner.

Scope and Application

The Income Tax and Social Services Contribution Assessment Act 1936-1964 governs the assessment of income tax and social services contributions in Australia. This Act and its subsequent regulations apply to individuals and entities within the Commonwealth, including employers, employees, and taxpayers, who must comply with the prescribed rates of deductions and assessment criteria. The regulations, such as those outlined in Statutory Rules 1964, No. 121, amend and specify the rates of deductions based on the employee's salary or wages and the number of dependents. For instance, the regulation adjusts the deduction rates where the employee's salary or wages exceed specific thresholds and includes detailed tables for precise calculations. The regulations come into effect on the first day of October, 1964, and may be further extended or modified through subordinate instruments, ensuring the framework remains adaptable to changing fiscal policies and economic conditions.

Key Provisions

These Regulations, made under the Income Tax and Social Services Contribution Assessment Act 1936-1964, come into effect on 1 October 1964. Regulation 54a is amended to change the rates of deduction for salaries or wages exceeding £150 10s. The new rate is £61 15s plus £12s for each pound over £150 10s. The Third Schedule is repealed and replaced with new rates of deduction for weekly salaries or wages up to £30 10s, based on the number of dependants. The new table provides specific deductions for various salary ranges and dependant values. These Regulations impose specific obligations on employers to correctly calculate and deduct income tax and social services contributions from employee salaries or wages according to the prescribed rates in the amended Regulation 54a and the new Third Schedule. Employers must ensure that the correct amount is deducted based on the employee's weekly salary or wages and the number of dependants claimed. Breach of these Regulations could result in civil or criminal penalties, although the specific penalties are not detailed in the provided text. Non-compliance could lead to fines or other legal consequences as prescribed by the relevant legislation.

Legal classification tags

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

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.