Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00280 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1959. No. 81.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1958.*

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 1936-1958.

Dated this 18th day of September, 1959.

W. J. Slim

Governor-General.

By His Excellency’s Command,

(SGD.) ROBERT 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, 1959.

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 threepence 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 The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—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 , 1959.

† 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 1959, No. 25.

7335/59.—Price 8d. 9/10.9.1959.

 

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

9

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

6

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

1

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

2

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

2

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

9

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

28

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 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

 

Overview

The Statutory Rules of 1959 No. 81, known as the Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1958, was enacted by the Commonwealth of Australia to amend the rates of deduction for income tax and social services contributions. The regulations were made by the Governor-General in Council, on the advice of the Federal Executive Council, and came into operation on the first day of October 1959. The primary objective of these regulations was to adjust the tax deductions for employees based on their salary or wages and the value of their dependants. This was achieved by amending Regulation 54a and introducing a new Third Schedule that detailed specific rates of deductions. The new regulations aimed to ensure that the tax system was fair and equitable, reflecting the changes in economic conditions and the need to support employees with dependants.

Scope and Application

The Statutory Rules 1959 No. 81, which amends the Income Tax and Social Services Contribution Regulations, applies to all employers and employees within the Commonwealth of Australia. The primary purpose of these Regulations is to revise the rates of tax deductions for employees' salaries or wages and to provide updated rates of deductions based on salary brackets and the number of dependents. The Regulations set forth specific rates of deductions for employees whose weekly salary or wages fall within certain ranges, with separate tables for those earning up to £30 10s and those earning between £30 10s and £150 10s. These amendments are effective from the first day of October, 1959. The scope of the Regulations is comprehensive, covering all employees subject to income tax and social services contribution assessments under the Income Tax and Social Services Contribution Act 1936-1958. There are no stated exclusions or thresholds within the text provided, suggesting that the Regulations apply universally to all eligible employees within the specified salary ranges. The application of these Regulations is extended through subordinate instruments, allowing for further adjustments and refinements as necessary to align with changing economic conditions and legislative intent.

Key Provisions

The key provisions of these regulations, under the Income Tax and Social Services Contribution Assessment Act 1936-1958, primarily involve amendments to the rates of tax deductions for employees, specifically for those not claiming for dependants, and the introduction of a new schedule detailing the rates of deductions. Regulation 2 amends the rates of deductions for employees whose salaries or wages exceed £150 10s. The new rate set forth is £58 13s plus an additional £11 3s for each pound over £150 10s (section 2). Furthermore, the Third Schedule is repealed and replaced with a new schedule that provides detailed rates of deductions based on the employee's weekly salary or wages and the deduction value of dependants (section 3). These regulations impose specific obligations on employers and employees. Employers must accurately calculate the tax deductions from employees' salaries based on the new rates provided in the regulations and the Third Schedule. Employees must ensure that their employers have up-to-date information regarding their dependants, if applicable, to receive the correct deductions. Both parties must adhere to the specified rates and thresholds outlined in the amended regulations and the new Third Schedule. Failure to comply with these regulations may result in legal consequences. While the document does not explicitly state the penalties for non-compliance, it is implied that breaches of tax regulations could lead to financial penalties, legal action, or other civil or criminal consequences as per the relevant tax laws in place at the time. The precise penalties would depend on the nature and severity of the breach, as well as other relevant legal provisions.

Legal classification tags

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Instrument
Regulation
Concepts
Commencement Provisions
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Reporting & Disclosure Obligations
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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.