Income Tax and Social Services Contribution Regulations (Amendment)

STATUTORY RULES

1965  No. 133

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REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1965.*

I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1965.

Dated this tenth day of September, 1965.

HENRY ABEL SMITH

Administrator.

By His Excellency's Command,

HAROLD HOLT

Treasurer.

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Amendments of the Income Tax and Social Services Contribution Regulations†

Commencement.

1. These Regulations shall come into operation on the first day of October, 1965.

2. Regulation 54a of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead:—

Rates of deduction where employee does not claim in respect of dependants.

" 54a. Subject to these Regulations, the prescribed rate at which deductions are to be made, for the purposes of section 221c of the Act, from the salary or wages of an employee in respect of a week or part of a week is—

(a) where the salary or wages does not exceed Fifty pounds—the rate specified in sub-column (i) of Column 2 of Table A in the Third Schedule to these Regulations opposite to the limits, specified in Column 1 of that Table, within which the salary or wages is included;

(b) where the salary or wages exceeds Fifty pounds but does not exceed Two hundred pounds—the rate specified in Column 2 of Table B in the Third Schedule to these Regulations opposite to the limits, specified in Column 1 of that Table, within which the salary or wages is included; or

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* Notified in the Commonwealth Gazette on 13 September, 1965.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and. 151: 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92; and 1964, Nos. 74, 121 and 134.

10426/65.—Price 1s. 6d. (15c)

(c) where the salary or wages exceeds Two hundred pounds— Ninety-three pounds eighteen shillings plus an amount of Six shillings for each Ten shillings or part of Ten shillings by which the salary or wages exceeds Two hundred pounds.".

Rates of deduction where employee claims in respect of dependants.

3. Regulation 54b of the Income Tax and Social Services Contribution Regulations is amended by omitting the words "Thirty pounds ten shillings" (wherever occurring) and inserting in their stead the words "Fifty pounds".

Rates of deductions for areas described in Parts I. and II. of Second Schedule to Act.

4. Regulation 54da of the Income Tax and Social Services Contribution Regulations is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

"(2.) Where any salary or wages of an employee in respect of a week or part of a week is paid in an area described in Part II. of the Second Schedule to the Act, the amount of the deduction (if any) to be made by the employer shall be the amount which would be required to be deducted in accordance with these Regulations if the amount of the salary or wages of the employee were reduced by—

(a) an amount calculated at the weekly rate of Seventeen shillings and six pence; and

(b) where the employee has furnished to his employer a declaration in accordance with regulation 54c—an amount calculated at the weekly rate of Six pence for each Thirteen pounds of the total deduction value claimed in the declaration.".

Third Schedule.

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

THE THIRD SCHEDULE  Regulations 54a and 54a.

Table A.—Rates of Deductions where Employee's Salary or Wages does not Exceed Fifty Pounds in Respect of a Week or Part of a Week

The Third Schedule—continued