Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00270 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1954.  No. 99.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1953.*

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 1936-1953.

Dated this twenty fourth

day of September , 1954.

Governor-General.

By His Excellency’s Command,

For and on Behalf of the Treasurer.

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

1. These Regulations shall come into operation on the first day of October, 1954.

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.”.

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 The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead :—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                                                    , 1954.

† Statutory Rules 1936, No. 94 as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 138 and 280 ; 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 ; and 1954, No. 11.

4199.—Price 8d. 9/21.9.1954.

 

THE THIRD SCHEDULE. Regulations 51a, 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 a 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

£78.

£130

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi).

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

2

0

0

2

10

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

2

10

0

3

0

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

3

0

0

3

5

0

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

5

0

3

10

0

 

 

9

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

3

10

0

3

12

6

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

12

6

3

15

0

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

15

0

3

17

6

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

3

17

6

4

0

0

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

4

0

0

4

2

6

 

1

2

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

2

6

4

5

0

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

5

0

4

7

6

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

7

6

4

10

0

 

1

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

4

10

0

4

12

6

 

1

6

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

12

6

4

15

0

 

1

 

9

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

15

0

4

17

6

 

1

 

9

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

4

17

6

5

0

0

 

2

0

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

0

0

5

2

6

 

2

0

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

2

6

5

5

0

 

2

3

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

5

0

5

7

6

 

2

6

 

1

0

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

7

6

5

10

0

 

2

9

 

1

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

10

0

5

12

6

 

3

0

 

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

 

 

5

12

6

5

15

0

 

3

0

 

1

3

 

 

6

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

15

0

5

17

6

 

3

3

 

1

6

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

5

17

6

6

0

0

 

3

3

 

1

6

 

 

9

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

6

0

0

6

2

6

 

3

6

 

 

1

6

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

2

6

6

5

0

 

3

9

 

1

9

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

5

0

6

7

6

 

4

0

 

1

9

 

1

0

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

7

6

6

10

0

 

4

3

 

2

0

 

1

3

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

6

10

0

6

12

6

 

4

6

 

2

0

 

 

1

3

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

12

6

6

15

0

 

4

9

 

2

3

 

1

6

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

15

0

6

17

6

 

4

9

 

2

6

 

1

6

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

6

17

6

7

0

0

 

5

0

 

2

9

 

1

6

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

7

0

0

7

2

6

 

5

3

 

3

0

 

 

1

6

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

2

6

7

5

0

 

5

6

 

3

0

 

1

9

 

1

0

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

5

0

7

7

6

 

5

6

 

3

3

 

1

9

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

7

7

6

7

10

0

 

5

9

 

3

3

 

2

0

 

1

3

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

..

 

 

7

10

0

7

12

6

 

6

0

 

3

6

 

2

0

 

1

3

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

12

6

7

15

0

 

6

3

 

3

9

 

2

3

 

1

6

 

1

0

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

15

0

7

17

6

 

6

6

 

4

0

 

2

6

 

1

6

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

7

17

6

8

0

0

 

6

9

 

4

3

 

2

9

 

1

6

 

1

3

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

..

 

 

8

0

0

8

2

6

 

7

0

 

4

6

 

3

0

 

1

6

 

 

1

3

 

 

9

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

8

2

6

8

5

0

 

7

3

 

4

9

 

3

0

 

1

9

 

1

6

 

1

0

 

 

6

 

 

3

 

 

3

 

..

 

 

..

 

8

5

0

8

7

6

 

7

6

 

4

9

 

3

3

 

1

9

 

1

6

 

1

0

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

8

7

6

8

10

0

 

8

0

 

5

0

 

3

3

 

2

0

 

1

6

 

1

3

 

 

9

 

 

3

 

 

3

 

..

 

 

..

 

 

8

10

0

8

12

6

 

8

3

 

5

3

 

3

6

 

2

0

 

1

6

 

1

3

 

 

9

 

 

6

 

 

3

 

..

 

 

..

 

8

12

6

8

15

0

 

8

6

 

5

6

 

3

9

 

2

3

 

1

9

 

1

6

 

1

0

 

 

6

 

 

3

 

..

 

 

..

 

8

15

0

8

17

6

 

8

9

 

5

6

 

4

0

 

2

6

 

1

9

 

1

6

 

1

0

 

 

9

 

 

3

 

..

 

 

..

 

8

17

6

9

0

0

 

9

0

 

5

9

 

4

3

 

2

9

 

2

0

 

1

6

 

1

3

 

 

9

 

 

3

 

..

 

 

..

 

 

9

0

0

9

2

6

 

9

3

 

6

0

 

4

6

 

3

0

 

2

0

 

1

6

 

1

3

 

 

9

 

 

6

 

 

3

 

 

 

9

2

6

9

5

0

 

9

6

 

6

3

 

4

9

 

3

0

 

2

3

 

1

9

 

1

6

 

1

0

 

 

6

 

 

3

 

 

 

9

5

0

9

7

6

 

9

9

 

6

6

 

4

9

 

3

3

 

2

6

 

1

9

 

1

6

 

1

0

 

 

9

 

 

3

 

 

 

9

7

6

9

10

0

 

10

3

 

6

9

 

5

0

 

3

3

 

2

9

 

2

0

 

1

6

 

1

3

 

 

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi).

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

9

10

0

9

12

6

 

10

6

 

7

0

 

5

3

 

3

6

 

3

0

 

2

0

 

1

6

 

1

3

 

 

9

 

 

3

 

..

 

9

12

6

9

15

0

 

11

0

 

7

3

 

5

6

 

3

9

 

3

0

 

2

3

 

1

9

 

1

6

 

1

0

 

 

3

 

..

 

9

15

0

9

17

6

 

11

3

 

7

6

 

5

6

 

4

0

 

3

3

 

2

6

 

1

9

 

1

6

 

1

0

 

 

3

 

..

 

9

17

6

10

0

0

 

11

6

 

8

0

 

5

9

 

4

3

 

3

3

 

2

9

 

2

0

 

1

6

 

1

3

 

 

3

 

..

 

 

10

0

0

10

2

6

 

11

9

 

8

3

 

 

6

0

 

 

4

6

 

3

6

 

 

3

0

 

 

2

0

 

1

6

 

 

1

3

 

 

6

 

 

 

3

10

2

6

10

5

0

 

12

0

 

8

6

 

6

3

 

4

9

 

3

9

 

3

0

 

2

3

 

1

9

 

1

6

 

 

6

 

 

3

10

5

0

10

7

6

 

12

3

 

8

9

 

6

6

 

4

9

 

4

0

 

3

3

 

2

6

 

1

9

 

1

6

 

 

9

 

 

3

10

7

6

10

10

0

 

12

6

 

9

0

 

6

9

 

5

0

 

4

3

 

3

3

 

2

9

 

2

0

 

1

6

 

 

9

 

 

3

 

10

10

0

10

12

6

 

12

9

 

9

3

 

7

0

 

5

3

 

4

6

 

3

6

 

 

3

0

 

2

0

 

1

6

 

1

9

 

 

3

10

12

6

10

15

0

 

13

3

 

9

6

 

7

3

 

5

6

 

4

9

 

3

9

 

3

0

 

2

3

 

1

9

 

1

0

 

 

3

10

15

0

10

17

6

 

13

6

 

9

9

 

7

6

 

5

6

 

4

9

 

4

0

 

3

3

 

2

6

 

1

9

 

1

0

 

 

3

10

17

6

11

0

0

 

13

9

 

10

3

 

8

0

 

5

9

 

5

0

 

4

3

 

3

3

 

2

9

 

2

0

 

1

3

 

 

3

 

11

0

0

 

11

2

6

 

14

3

 

10

6

 

8

3

 

6

0

 

5

3

 

 

4

6

 

3

6

 

3

0

 

2

0

 

1

3

 

 

6

11

2

6

11

5

0

 

14

6

 

11

0

 

8

6

 

6

3

 

5

6

 

4

9

 

3

9

 

3

0

 

2

3

 

1

6

 

 

6

11

5

0

11

7

6

 

14

9

 

11

3

 

8

9

 

6

6

 

5

6

 

4

9

 

4

0

 

3

3

 

2

6

 

1

6

 

 

9

11

7

6

11

10

0

 

15

0

 

11

6

 

9

0

 

6

9

 

5

9

 

5

0

 

4

3

 

3

3

 

2

9

 

1

6

 

 

9

 

11

10

0

11

12

6

 

15

6

 

11

9

 

9

3

 

7

0

 

6

0

 

5

3

 

4

6

 

3

6

 

3

0

 

1

6

 

 

9

11

12

6

11

15

0

 

15

9

 

12

0

 

9

6

 

7

3

 

6

3

 

5

6

 

4

9

 

3

9

 

3

0

 

1

9

 

1

0

11

15

0

11

17

6

 

16

3

 

12

3

 

9

9

 

7

6

 

6

6

 

5

6

 

4

9

 

4

0

 

3

3

 

1

9

 

1

0

11

17

6

12

0

0

 

16

6

 

12

6

 

10

3

 

8

0

 

6

9

 

5

9

 

5

0

 

4

3

 

3

3

 

2

0

 

1

3


12

0

0

12

2

6

 

16

9

 

12

9

 

10

6

 

8

3

 

7

0

 

6

0

 

5

3

 

4

6

 

3

6

 

2

0

 

1

3

12

2

6

12

5

0

 

17

0

 

13

3

 

11

0

 

8

6

 

7

3

 

6

3

 

5

6

 

4

9

 

3

9

 

2

3

 

1

6

12

5

0

12

7

6

 

17

6

 

13

6

 

11

3

 

8

9

 

7

6

 

6

6

 

5

6

 

4

9

 

4

0

 

2

6

 

1

6

12

7

6

12

10

0

 

18

0

 

13

9

 

11

6

 

9

0

 

8

0

 

6

9

 

5

9

 

5

0

 

4

3

 

2

9

 

1

6

 

12

10

0

12

12

6

 

18

3

 

 

14

3

 

 

11

9

 

 

9

3

 

 

8

3

 

 

7

0

 

 

6

0

 

 

5

3

 

4

6

 

 

3

0

 

 

1

6

12

12

6

12

15

0

 

18

6

 

14

6

 

12

0

 

9

6

 

8

6

 

7

3

 

6

3

 

5

6

 

4

9

 

3

0

 

1

9

12

15

0

12

17

6

 

19

0

 

14

9

 

12

3

 

9

9

 

8

9

 

7

6

 

6

6

 

5

6

 

4

9

 

3

3

 

1

9

12

17

6

13

0

0

 

19

3

 

15

0

 

12

6

 

10

3

 

9

0

 

8

0

 

6

9

 

5

9

 

5

0

 

3

3

 

2

0

 

13

0

0

 

13

2

6

 

19

9

 

 

15

6

 

 

12

9

 

10

6

 

 

9

3

 

 

8

3

 

 

7

0

 

 

6

0

 

 

5

3

 

 

3

6

 

 

2

0

13

2

6

13

5

0

1

0

3

 

15

9

 

13

3

 

11

0

 

9

6

 

8

6

 

7

3

 

6

3

 

5

6

 

3

9

 

2

3

13

5

0

13

7

6

1

0

6

 

16

3

 

13

6

 

11

3

 

9

9

 

8

9

 

7

6

 

6

6

 

5

6

 

4

0

 

2

6

13

7

6

13

10

0

1

1

0

 

16

6

 

13

9

 

11

6

 

10

3

 

9

0

 

8

0

 

6

9

 

5

9

 

4

3

 

2

9

 

13

10

0

 

13

12

6

 

1

1

3

 

16

9

 

 

14

3

 

 

11

9

 

10

6

 

 

9

3

 

 

8

3

 

 

7

0

 

 

6

0

 

 

4

6

 

 

3

0

13

12

6

13

15

0

1

1

6

 

17

0

 

14

6

 

12

0

 

11

0

 

9

6

 

8

6

 

7

3

 

6

3

 

4

9

 

3

0

13

15

0

13

17

6

1

2

0

 

17

6

 

14

9

 

12

3

 

11

3

 

9

9

 

8

9

 

7

6

 

6

6

 

4

9

 

3

3

13

17

6

14

0

0

1

2

6

 

18

0

 

15

0

 

12

6

 

11

6

 

10

3

 

9

0

 

8

0

 

6

9

 

5

0

 

3

3

 

14

0

0

 

14

2

6

 

1

2

9

 

 

18

3

 

 

15

6

 

 

12

9

 

 

11

9

 

10

6

 

 

9

3

 

8

3

 

 

7

0

 

 

5

3

 

 

3

6

14

2

6

14

5

0

1

3

3

 

18

6

 

15

9

 

13

3

 

12

0

 

11

0

 

9

6

 

8

6

 

7

3

 

5

6

 

3

9

14

5

0

14

7

6

1

3

6

 

19

0

 

16

3

 

13

6

 

12

3

 

11

3

 

9

9

 

8

9

 

7

6

 

5

6

 

4

0

14

7

6

14

10

0

1

3

9

 

19

3

 

16

6

 

13

9

 

12

6

 

11

6

 

10

3

 

9

0

 

8

0

 

5

9

 

4

3

 

14

10

0

 

14

12

6

 

1

4

3

 

19

9

 

 

16

9

 

 

14

3

 

 

12

9

 

 

11

9

 

10

6

 

9

3

 

 

8

3

 

 

6

0

 

 

4

6

14

12

6

14

15

0

1

4

9

1

0

3

 

17

0

 

14

6

 

13

3

 

12

0

 

11

0

 

9

6

 

8

6

 

6

3

 

4

9

14

15

0

14

17

6

1

5

0

1

0

6

 

17

6

 

14

9

 

13

6

 

12

3

 

11

3

 

9

9

 

8

9

 

6

6

 

4

9

14

17

6

15

0

0

1

5

6

1

1

0

 

18

0

 

15

0

 

13

9

 

12

6

 

11

6

 

10

3

 

9

0

 

6

9

 

5

0

 

15

0

0

 

15

2

6

 

1

5

9

 

1

1

3

 

 

18

3

 

 

15

6

 

 

14

3

 

 

12

9

 

 

11

9

 

10

6

 

 

9

3

 

 

7

0

 

 

5

3

15

2

6

15

5

0

1

6

3

1

1

6

 

18

6

 

15

9

 

14

6

 

13

3

 

12

0

 

11

0

 

9

6

 

7

3

 

5

6

15

5

0

15

7

6

1

6

6

1

2

0

 

19

0

 

16

3

 

14

9

 

13

6

 

12

3

 

11

3

 

9

9

 

7

6

 

5

6

15

7

6

15

10

0

1

7

0

1

2

6

 

19

3

 

16

6

 

15

0

 

13

9

 

12

6

 

11

6

 

10

3

 

8

0

 

5

9

 

15

10

0

 

15

12

6

 

1

7

6

 

1

2

9

 

 

19

9

 

 

16

9

 

 

15

6

 

 

14

3

 

 

12

9

 

11

9

 

10

6

 

 

8

3

 

 

6

0

15

12

6

15

15

0

1

8

0

1

3

3

1

0

3

 

17

0

 

15

9

 

14

6

 

13

3

 

12

0

 

11

0

 

8

6

 

6

3

15

15

0

15

17

6

1

8

6

1

3

6

1

0

6

 

17

6

 

16

3

 

14

9

 

13

6

 

12

3

 

11

3

 

8

9

 

6

6

15

17

6

16

0

0

1

9

0

1

3

9

1

1

0

 

18

0

 

16

6

 

15

0

 

13

9

 

12

6

 

11

6

 

9

0

 

6

9


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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi).

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

16

0

0

16

2

6

1

9

3

1

4

3

1

1

3

 

18

3

 

16

9

 

15

6

 

14

3

 

12

9

 

11

9

 

9

3

 

7

0

16

2

6

16

5

0

1

9

9

1

4

9

1

1

6

 

18

6

 

17

0

 

15

9

 

14

6

 

13

3

 

12

0

 

9

6

 

7

3

16

5

0

16

7

6

1

10

3

1

5

0

1

2

0

 

19

0

 

17

6

 

16

3

 

14

9

 

13

6

 

12

3

 

9

9

 

7

6

16

7

6

16

10

0

1

10

9

1

5

6

1

2

6

 

19

3

 

18

0

 

16

6

 

15

0

 

13

9

 

12

6

 

10

3

 

8

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

10

0

16

12

6

1

11

0

1

5

9

1

2

9

 

19

9

 

18

3

 

16

9

 

15

6

 

14

3

 

12

9

 

10

6

 

8

3

16

12

6

16

15

0

1

11

6

1

6

3

1

3

3

1

0

3

 

18

6

 

17

0

 

15

9

 

14

6

 

13

3

 

11

0

 

8

6

16

15

0

16

17

6

1

12

0

1

6

6

1

3

6

1

0

6

 

19

0

 

17

6

 

16

3

 

14

9

 

13

6

 

11

3

 

8

9

16

17

6

17

0

0

1

12

6

1

7

0

1

3

9

1

1

0

 

19

3

 

18

0

 

16

6

 

15

0

 

13

9

 

11

6

 

9

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

0

0

17

2

6

1

13

0

1

7

6

1

4

3

1

1

3

 

19

9

 

18

3

 

16

9

 

15

6

 

14

3

 

11

9

 

9

3

17

2

6

17

5

0

1

13

6

1

8

0

1

4

9

1

1

6

1

0

3

 

18

6

 

17

0

 

15

9

 

14

6

 

12

0

 

9

6

17

5

0

17

7

6

1

13

9

1

8

6

1

5

0

1

2

0

1

0

6

 

19

0

 

17

6

 

16

3

 

14

9

 

12

3

 

9

9

17

7

6

17

10

0

1

14

3

1

9

0

1

5

6

1

2

6

1

1

0

 

19

3

 

18

0

 

16

6

 

15

0

 

12

6

 

10

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

10

0

17

12

6

1

14

9

1

9

3

1

5

9

1

2

9

1

1

3

 

19

9

 

18

3

 

16

9

 

15

6

 

12

9

 

10

6

17

12

6

17

15

0

1

15

3

1

9

9

1

6

3

1

3

3

1

1

6

1

0

3

 

18

6

 

17

0

 

15

9

 

13

3

 

11

0

17

15

0

17

17

6

1

15

9

1

10

3

1

6

6

1

3

6

1

2

0

1

0

6

 

19

0

 

17

6

 

16

3

 

13

6

 

11

3

17

17

6

18

0

0

1

16

3

1

10

9

1

7

0

1

3

9

1

2

6

1

1

0

 

19

3

 

18

0

 

16

6

 

13

9

 

11

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

0

0

18

2

6

1

16

9

1

11

0

1

7

6

1

4

3

1

2

9

1

1

3

 

19

9

 

18

3

 

16

9

 

14

3

 

11

9

18

2

6

18

5

0

1

17

0

1

11

6

1

8

0

1

4

9

1

3

3

1

1

6

1

0

3

 

18

6

 

17

0

 

14

6

 

12

0

18

5

0

18

7

6

1

17

6

1

12

0

1

8

6

1

5

0

1

3

6

1

2

0

1

0

6

 

19

0

 

17

6

 

14

9

 

12

3

18

7

6

18

10

0

1

18

0

1

12

6

1

9

0

1

5

6

1

3

9

1

2

6

1

1

0

 

19

3

 

18

0

 

15

0

 

12

6


18

10

0

18

12

6

1

18

6

1

13

0

1

9

3

1

5

9

1

4

3

1

2

9

1

1

3

 

19

9

 

18

3

 

15

6

 

12

9

18

12

6

18

15

0

1

19

0

1

13

6

1

9

9

1

6

3

1

4

9

1

3

3

1

1

6

1

0

3

 

18

6

 

15

9

 

13

3

18

15

0

18

17

6

1

19

6

1

13

9

1

10

3

1

6

6

1

5

0

1

3

6

1

2

0

1

0

6

 

19

0

 

16

3

 

13

6

18

17

6

19

0

0

2

0

0

1

14

3

1

10

9

1

7

0

1

5

6

1

3

9

1

2

6

1

1

0

 

19

3

 

16

6

 

13

9

 

19

0

0

19

2

6

2

0

6

1

14

9

1

11

0

1

7

6

1

5

9

1

4

3

1

2

9

1

1

3

 

19

9

 

16

9

 

14

3

19

2

6

19

5

0

2

1

0

1

15

3

1

11

6

1

8

0

1

6

3

1

4

9

1

3

3

1

1

6

1

0

3

 

17

0

 

14

6

19

5

0

19

7

6

2

1

6

1

15

9

1

12

0

1

8

6

1

6

6

1

5

0

1

3

6

1

2

0

1

0

6

 

17

6

 

14

9

19

7

6

19

10

0

2

2

0

1

16

3

1

12

6

1

9

0

1

7

0

1

5

6

1

3

9

1

2

6

1

1

0

 

18

0

 

15

0

 

19

10

0

19

12

6

2

2

6

1

16

9

1

13

0

1

9

3

1

7

6

1

5

9

1

4

3

1

2

9

1

1

3

 

18

3

 

15

6

19

12

6

19

15

0

2

3

0

1

17

0

1

13

6

1

9

9

1

8

0

1

6

3

1

4

9

1

3

3

1

1

6

 

18

6

 

15

9

19

15

0

19

17

6

2

3

9

1

17

6

1

13

9

1

10

3

1

8

6

1

6

6

1

5

0

1

3

6

1

2

0

 

19

0

 

16

3

19

17

6

20

0

0

2

4

3

1

18

0

1

14

3

1

10

9

1

9

0

1

7

0

1

5

6

1

3

9

1

2

6

 

19

3

 

16

6

 

20

0

0

20

2

6

2

4

9

1

18

6

1

14

9

1

11

0

1

9

3

1

7

6

1

5

9

1

4

3

1

2

9

 

19

9

 

16

9

20

2

6

20

5

0

2

5

3

1

19

0

1

15

3

1

11

6

1

9

9

1

8

0

1

6

3

1

4

9

1

3

3

1

0

3

 

17

0

20

5

0

20

7

6

2

5

9

1

19

6

1

15

9

1

12

0

1

10

3

1

8

6

1

6

6

1

5

0

1

3

6

1

0

6

 

17

6

20

7

6

20

10

0

2

6

6

2

0

0

1

16

3

1

12

6

1

10

9

1

9

0

1

7

0

1

5

6

1

3

9

1

1

0

 

18

0

 

20

10

0

20

12

6

 

2

7

0

2

0

6

1

16

9

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

4

3

1

1

3

 

18

3

20

12

6

20

15

0

2

7

6

2

1

0

1

17

0

1

13

6

1

11

6

1

9

9

1

8

0

1

6

3

1

4

9

1

1

6

 

18

6

20

15

0

20

17

6

2

8

0

2

1

6

1

17

6

1

13

9

1

12

0

1

10

3

1

8

6

1

6

6

1

5

0

1

2

0

 

19

0

20

17

6

21

0

0

2

8

6

2

2

0

1

18

0

1

14

3

1

12

6

1

10

9

1

9

0

1

7

0

1

5

6

1

2

6

 

19

3

21

0

0

21

2

6

2

9

0

2

2

6

1

18

6

1

14

9

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

2

9

 

19

9

21

2

6

21

5

0

2

9

6

2

3

0

1

19

0

1

15

3

1

13

6

1

11

6

1

9

9

1

8

0

1

6

3

1

3

3

1

0

3

21

5

0

21

7

6

2

10

3

2

3

9

1

19

6

1

15

9

1

13

9

1

12

0

1

10

3

1

8

6

1

6

6

1

3

6

1

0

6

21

7

6

21

10

0

2

10

9

2

4

3

2

0

0

1

16

3

1

14

3

1

12

6

1

10

9

1

9

0

1

7

0

1

3

9

1

1

0

21

10

0

21

12

6

2

11

3

2

4

9

2

0

6

1

16

9

1

14

9

1

13

0

1

11

0

1

9

3

1

7

6

1

4

3

1

1

3

21

12

6

21

15

0

2

12

0

2

5

3

2

1

0

1

17

0

1

15

3

1

13

6

1

11

6

1

9

9

1

8

0

1

4

9

1

1

6

21

15

0

21

17

6

2

12

6

2

5

9

2

1

6

1

17

6

1

15

9

1

13

9

1

12

0

1

10

3

1

8

6

1

5

0

1

2

0

21

17

6

22

0

0

2

13

0

2

6

6

2

2

0

1

18

0

1

16

3

1

14

3

1

12

6

1

10

9

1

9

0

1

5

6

1

2

6

22

0

0

22

2

6

2

13

6

2

7

0

2

2

6

1

18

6

1

16

9

1

14

9

1

13

0

1

11

0

1

9

3

1

5

9

1

2

9

22

2

6

22

5

0

2

14

0

2

7

6

2

3

0

1

19

0

1

17

0

1

15

3

1

13

6

1

11

6

1

9

9

1

6

3

1

3

3

22

5

0

22

7

6

2

14

6

2

8

0

2

3

9

1

19

6

1

17

6

1

15

9

1

13

9

1

12

0

1

10

3

1

6

6

1

3

6

22

7

6

22

10

0

2

15

0

2

8

6

2

4

3

2

0

0

1

18

0

1

16

3

1

14

3

1

12

6

1

10

9

1

7

0

1

3

9

 

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi).

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

22

10

0

22

12

6

2

15

6

2

9

0

2

4

9

2

0

6

1

18

6

1

16

9

1

14

9

1

13

0

1

11

0

1

7

6

1

4

3

22

12

6

22

15

0

2

16

0

2

9

6

2

5

3

2

1

0

1

19

0

1

17

0

1

15

3

1

13

6

1

11

6

1

8

0

1

4

9

22

15

0

22

17

6

2

16

9

2

10

3

2

5

9

2

1

6

1

19

6

1

17

6

1

15

9

1

13

9

1

12

0

1

8

6

1

5

0

22

17

6

23

0

0

2

17

3

2

10

9

2

6

6

2

2

0

2

0

0

1

18

0

1

16

3

1

14

3

1

12

6

1

9

0

1

5

6

 

23

0

0

23

2

6

2

17

9

2

11

3

2

7

0

2

2

6

2

0

6

1

18

6

1

16

9

1

14

9

1

13

0

1

9

3

1

5

9

23

2

6

23

5

0

2

13

3

9

12

0

2

7

6

2

3

0

2

1

0

1

19

0

1

17

0

1

15

3

1

13

6

1

9

9

1

6

3

23

5

0

23

7

6

2

18

9

2

12

6

2

8

0

2

3

9

2

1

6

1

19

6

1

17

6

1

15

9

1

13

9

1

10

3

1

6

6

23

7

6

23

10

0

2

19

6

2

13

0

2

8

6

2

4

3

9

2

0

2

0

0

1

18

0

1

16

3

1

14

3

1

10

9

1

7

0

 

23

10

0

23

12

6

3

0

0

2

13

6

2

9

0

2

4

9

2

2

6

2

0

6

1

18

6

1

16

9

1

14

9

1

11

0

1

7

6

23

12

6

23

15

0

3

0

9

2

14

0

2

9

6

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

15

3

1

11

6

1

8

0

23

15

0

23

17

6

3

1

3

2

14

6

2

10

3

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

15

9

1

12

0

1

8

6

23

17

6

24

0

0

3

2

0

2

15

0

2

10

9

2

6

6

2

4

3

2

2

0

2

0

0

1

18

0

1

16

3

1

12

6

1

9

0

 

24

0

0

24

2

6

3

2

6

2

15

6

2

11

3

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

16

9

1

13

0

1

9

3

24

2

6

24

5

0

3

3

0

2

16

0

2

12

0

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

13

6

1

9

9

24

5

0

24

7

6

3

3

9

2

16

9

2

12

6

2

8

0

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

13

9

1

10

3

24

7

6

24

10

0

3

4

3

2

17

3

2

13

0

2

8

6

2

6

6

2

4

3

2

2

0

2

0

0

1

18

0

1

14

3

1

10

9

 

24

10

0

24

12

6

3

4

9

2

17

9

2

13

6

2

9

0

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

14

9

1

11

0

24

12

6

24

15

0

3

5

6

2

18

3

2

14

0

2

9

6

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

15

3

1

11

6

24

15

0

24

17

6

3

6

3

2

18

9

2

14

6

2

10

3

2

8

0

2

5

9

2

3

9

2

1

6

1

19

6

1

15

9

1

12

0

24

17

6

25

0

0

3

7

0

2

19

6

2

15

0

2

10

9

2

8

6

2

6

6

2

4

3

2

2

0

2

0

0

1

16

3

1

12

6


25

0

0

25

2

6

3

7

6

3

0

0

2

15

6

2

11

3

2

9

0

2

7

0

2

4

9

2

2

6

2

0

6

1

16

9

1

13

0

25

2

6

25

5

0

3

8

0

3

0

9

2

16

0

2

12

0

2

9

6

2

7

6

2

5

3

2

3

0

2

1

0

1

17

0

1

13

6

25

5

0

25

7

6

3

8

9

3

1

3

2

16

9

2

12

6

2

10

3

2

8

0

2

5

9

2

3

9

2

1

6

1

17

6

1

13

9

25

7

6

25

10

0

3

9

6

3

2

0

2

17

3

2

13

0

2

10

9

2

8

6

2

6

6

2

4

3

2

2

0

1

18

0

1

14

3

 

25

10

0

25

12

6

3

10

0

3

2

6

2

17

9

2

13

6

2

11

3

2

9

0

2

7

0

2

4

9

2

2

6

1

18

6

1

14

9

25

12

6

25

15

0

3

10

6

3

3

0

2

18

3

2

14

0

2

12

0

2

9

6

2

7

6

2

5

3

2

3

0

1

19

0

1

15

3

25

15

0

25

17

6

3

11

3

3

3

9

2

18

9

2

14

6

2

12

6

2

10

3

2

8

0

2

5

9

2

3

9

1

19

6

1

15

9

25

17

6

26

0

0

3

12

0

3

4

3

2

19

6

2

15

0

2

13

0

2

10

9

2

8

6

2

6

6

2

4

3

2

0

0

1

16

3

 

26

0

0

26

2

6

3

12

6

3

4

9

3

0

0

2

15

6

2

13

6

2

11

3

2

9

0

2

7

0

2

4

9

2

0

6

1

16

9

26

2

6

26

5

0

3

13

0

3

5

6

3

0

9

2

16

0

2

14

0

2

12

0

2

9

6

2

7

6

2

5

3

2

1

0

1

17

0

26

5

0

26

7

6

3

13

6

3

6

3

3

1

3

2

16

9

2

14

6

2

12

6

2

10

3

2

8

0

2

5

9

2

1

6

1

17

6

26

7

6

26

10

0

3

14

3

3

7

0

3

2

0

2

17

3

2

15

0

2

13

0

2

10

9

2

8

6

2

6

6

2

2

0

1

18

0

 

26

10

0

26

12

6

3

14

9

3

7

6

3

2

6

2

17

9

2

15

6

2

13

6

2

11

3

2

9

0

2

7

0

2

2

6

1

18

6

26

12

6

26

15

0

3

15

6

3

8

0

3

3

0

2

18

3

2

16

0

2

14

0

2

12

0

2

9

6

2

7

6

2

3

0

1

19

0

26

15

0

26

17

6

3

16

3

3

8

9

3

3

9

2

18

9

2

16

9

2

14

6

2

12

6

2

10

3

2

8

0

2

3

9

1

19

6

26

17

6

27

0

0

3

16

9

3

9

6

3

4

3

2

19

6

2

17

3

2

15

0

2

13

0

2

10

9

2

8

6

2

4

3

2

0

0

 

27

0

0

27

2

6

3

17

6

3

10

0

3

4

9

3

0

0

2

17

9

2

15

6

2

13

6

2

11

3

2

9

0

2

4

9

2

0

6

27

2

6

27

5

0

3

18

3

3

10

6

3

5

6

3

0

9

2

18

3

2

16

0

2

14

0

2

12

0

2

9

6

2

5

3

2

1

0

27

5

0

27

7

6

3

19

0

3

11

3

3

6

3

3

1

3

2

18

9

2

16

9

2

14

6

2

12

6

2

10

3

2

5

9

2

1

6

27

7

6

27

10

0

3

19

6

3

12

0

3

7

0

3

2

0

2

19

6

2

17

3

2

15

0

2

13

0

2

10

9

2

6

6

2

2

0

 

27

10

0

27

12

6

4

0

3

3

12

6

3

7

6

3

2

6

3

0

0

2

17

9

2

15

6

2

13

6

2

11

3

2

7

0

2

2

6

27

12

6

27

15

0

4

1

0

3

13

0

3

8

0

3

3

0

3

0

9

2

18

3

2

16

0

2

14

0

2

12

0

2

7

6

2

3

0

27

15

0

27

17

6

4

1

6

3

13

6

3

8

9

3

3

9

3

1

3

2

18

9

2

16

9

2

14

6

2

12

6

2

8

0

2

3

9

27

17

6

28

0

0

4

2

3

3

14

3

3

9

6

3

4

3

3

2

0

2

19

6

2

17

3

2

15

0

2

13

0

2

8

6

2

4

3

 

28

0

0

28

2

6

4

2

9

3

14

9

3

10

0

3

4

9

3

2

6

3

0

0

2

17

9

2

15

6

2

13

6

2

9

0

2

4

9

28

2

6

28

5

0

4

3

6

3

15

6

3

10

6

3

5

6

3

3

0

3

0

9

2

18

3

2

16

0

2

14

0

2

9

6

2

5

3

28

5

0

28

7

6

4

4

3

3

16

3

3

11

3

3

6

3

3

3

9

3

1

3

2

18

9

2

16

9

2

14

6

2

10

3

2

5

9

28

7

6

28

10

0

4

4

9

3

16

9

3

12

0

3

7

0

3

4

3

3

2

0

2

19

6

2

17

3

2

15

0

2

10

9

2

6

6

 

28

10

0

28

12

6

4

5

6

3

17

6

3

12

6

3

7

6

3

4

9

3

2

6

3

0

0

2

17

9

2

15

6

2

11

3

2

7

0

28

12

6

28

15

0

4

6

3

3

18

3

3

13

0

3

8

0

3

5

6

3

3

0

3

0

9

2

18

3

2

16

0

2

12

0

2

7

6

28

15

0

28

17

6

4

7

0

3

19

0

3

13

6

3

8

9

3

6

3

3

3

9

3

1

3

2

18

9

2

16

9

2

12

6

2

8

0

28

17

6

29

0

0

4

7

6

3

19

6

3

14

3

3

9

6

3

7

0

3

4

31

3

2

0

2

19

6

2

17

3

2

13

0

2

8

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi).

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

29

0

0

29

2

6

4

8

3

4

0

3

3

14

9

3

10

0

3

7

6

3

4

9

3

2

6

3

0

0

2

17

9

2

13

6

2

9

0

29

2

6

29

5

0

4

9

0

4

1

0

3

15

6

3

10

6

3

8

0

3

5

6

3

3

0

3

0

9

2

18

3

2

14

0

2

9

6

29

5

0

29

7

6

4

9

9

4

1

6

3

16

3

3

11

3

3

8

9

3

6

3

3

3

9

3

1

3

2

18

9

2

14

6

2

10

3

29

7

6

29

10

0

4

10

3

4

2

3

3

16

9

3

12

0

3

9

6

3

7

0

3

4

3

3

2

0

2

19

6

2

15

0

2

10

9

 

 

29

10

0

29

12

6

4

11

0

4

2

9

3

17

6

3

12

6

3

10

0

3

7

6

3

4

9

3

2

6

3

0

0

2

15

6

2

11

3

29

12

6

29

15

0

4

11

9

4

3

6

3

18

3

3

13

0

3

10

6

3

8

0

3

5

6

3

3

0

3

0

9

2

16

0

2

12

0

29

13

0

29

17

6

4

12

6

4

4

3

3

19

0

3

13

6

3

11

3

3

8

9

3

6

3

3

3

9

3

1

3

2

16

9

2

12

6

29

17

6

30

0

0

4

13

0

4

4

9

3

19

6

3

14

3

3

12

0

3

9

6

3

7

0

3

4

3

3

2

0

2

17

3

2

13

0

 

 

30

0

0

30

2

6

4

13

9

4

5

6

4

0

3

3

14

9

3

12

6

3

10

0

3

7

6

3

4

9

3

2

6

2

17

9

2

13

6

30

2

6

30

5

0

4

14

6

4

6

3

4

1

0

3

15

6

3

13

0

3

10

6

3

8

0

3

5

6

3

3

0

2

18

3

2

14

0

30

5

0

30

7

6

4

15

3

4

7

0

4

1

6

3

16

3

3

13

6

3

11

3

3

8

9

3

6

3

3

3

9

2

18

9

2

14

6

30

7

6

30

10

0

4

16

0

4

7

6

4

2

3

3

16

9

3

14

3

3

12

0

3

9

6

3

7

0

3

4

3

2

19

6

2

15

0

 


Table B.—Rates of Deductions Where Employee’s Salary Exceeds Thirty Pounds Ten Shillings, But does not Exceed One Hundred and Fifty Pounds Ten Shillings in Respect of a Week or Part of a Week.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

S.

d.

£

s.

d.

£

s.

d.

30

10

0

31

10

0

4

18

0

54

10

0

55

10

0

12

10

0

78

10

0

79

10

0

22

17

0

102

10

0

103

10

0

35

2

0

126

10

0

127

10

0

48

11

0

31

10

0

32

10

0

5

2

0

55

10

0

56

10

0

12

18

0

79

10

0

80

10

0

23

7

0

103

10

0

104

10

0

35

13

0

127

10

0

128

10

0

49

2

0

32

10

0

33

10

0

5

6

0

56

10

0

57

10

0

13

6

0

80

10

0

81

10

0

23

17

0

104

10

0

105

10

0

36

4

0

128

10

0

129

10

0

49

14

0

33

10

0

34

10

0

5

10

0

57

10

0

58

10

0

13

14

0

81

10

0

82

10

0

24

6

0

105

10

0

106

10

0

36

15

0

129

10

0

130

10

0

50

5

0

 

34

10

0

35

10

0

5

15

0

58

10

0

59

10

0

14

2

0

82

10

0

83

10

0

24

16

0

106

10

0

107

10

0

37

6

0

130

10

0

131

10

0

50

17

0

35

10

0

36

10

0

6

0

0

59

10

0

60

10

0

14

10

0

83

10

0

84

10

0

25

5

0

107

10

0

108

10

0

37

17

0

131

10

0

132

10

0

51

8

0

36

10

0

37

10

0

6

5

0

60

10

0

61

10

0

14

18

0

84

10

0

85

10

0

25

15

0

108

10

0

109

10

0

38

8

0

132

10

0

133

10

0

52

0

0

37

10

0

38

10

0

6

10

0

61

10

0

62

10

0

15

6

0

85

10

0

86

10

0

26

5

0

109

10

0

110

10

0

38

19

0

133

10

0

134

10

0

52

11

0

 

38

10

0

39

10

0

6

15

0

62

10

0

63

10

0

15

14

0

86

10

0

87

10

0

26

15

0

110

10

0

111

10

0

39

10

0

134

10

0

135

10

0

53

3

0

39

10

0

40

10

0

7

1

0

63

10

0

64

10

0

16

3

0

87

10

0

88

10

0

27

5

0

111

10

0

112

10

0

40

1

0

135

10

0

136

10

0

53

14

0

40

10

0

41

10

0

7

8

0

64

10

0

65

10

0

16

12

0

88

10

0

89

10

0

27

15

0

112

10

0

113

10

0

40

12

0

136

10

0

137

10

0

54

6

0

41

10

0

42

10

0

7

15

0

65

10

0

66

10

0

17

1

0

89

10

0

90

10

0

28

0

0

113

10

0

114

10

0

41

3

0

437

10

0

138

10

0

54

17

0

 

42

10

0

43

10

0

8

9

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

 

Overview

The Income Tax and Social Services Contribution Assessment Act 1936-1953 was enacted to establish a system for assessing income tax and social services contributions. The Act was designed to address the need for a comprehensive framework to collect and administer income tax and social services contributions. The Parliament of the Commonwealth enacted these regulations to implement specific provisions of the Act, including the calculation and collection of social security contributions and income tax deductions. These regulations aim to ensure that the processes for assessing and collecting these contributions are carried out efficiently and in accordance with the legislative intent of the Act.

Scope and Application

The Income Tax and Social Services Contribution Regulations, as amended by Statutory Rules 1936, No. 94, apply to individuals and entities required to assess and remit income tax and social services contributions in accordance with the Income Tax and Social Services Contribution Assessment Act 1936-1953. These regulations govern the process, rates, and conditions under which income tax and social services contributions must be calculated, assessed, and remitted by employers, trustees, and other responsible parties. The regulations are applicable nationally across Australia, extending to all jurisdictions within the Commonwealth. The regulations include specific provisions for calculating deductions based on the employee's salary or wages and the deduction value of their dependants. Notably, Regulation 54a has been amended to adjust the tax rate for salaries exceeding £150 10s, now set at Sixty-one pounds fifteen shillings plus an additional Twelve shillings for each pound over the threshold. The Third Schedule, which details the rates of deductions, has been repealed and replaced with a new schedule that provides more precise calculations for varying income levels and dependants. These regulations come into effect on October 1, 1954, and encompass a comprehensive framework to ensure compliance with the specified tax and social services contribution assessments.

Key Provisions

These Regulations, effective from the first day of October, 1954, amend the Income Tax and Social Services Contribution Regulations, particularly Regulation 54a. The amendment changes the tax deduction for salaries or wages exceeding One hundred and fifty pounds ten shillings to Sixty-one pounds fifteen shillings plus an additional Twelve shillings for each pound over the threshold. The Third Schedule of the Regulations is repealed and replaced with a new schedule that outlines detailed rates of deductions based on salary or wages and the deduction value of dependants. This new schedule provides specific deductions for various income brackets and dependant values, ensuring that tax deductions are calculated accurately according to the employee's salary and the number of dependants. The Regulations impose obligations on employers to correctly calculate and withhold the appropriate tax deductions from employees' wages, based on the new rates provided in the amended Regulation 54a and the detailed Third Schedule. Employers must ensure that these deductions are made for each pay period and that the correct amounts are remitted to the relevant tax authorities. These obligations are critical to ensure compliance with income tax laws and to facilitate the correct assessment of employees' tax liabilities. Failure to comply with these Regulations may result in civil or criminal penalties. While the specific penalties are not detailed within these Regulations, breaches of tax laws generally can lead to fines, interest on unpaid taxes, and potential prosecution for more severe infractions. The severity of the penalties often depends on the nature and extent of the non-compliance, whether it is deemed inadvertent or willful. Therefore, it is crucial for employers and employees to understand and adhere to the provisions set forth in these Regulations to avoid any legal repercussions.

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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.