Income Tax and Social Services Contribution Regulations (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1951. No. 136.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1950.*

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 1936-1950.

Dated this thirty first day of October, 1951.

Administrator

By His Excellency’s Command,

Treasurer.

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

Commencement.

1. Regulations 2 and 4 of these Regulations shall come into operation on the first day of November, 1951.

2. Regulations 54A and 54B of the Income Tax and Social Services Contribution Regulations are repealed and the following regulations inserted in their stead:—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 Thirty pounds ten shillings—the rate specified in sub-column (i) of column 2 of the Third Schedule to these Regulations opposite to the limits, specified in column 1 of that Schedule, within which the salary or wages is included;

* Notified in the Commonwealth Gazette on    , 1951.

† 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 102; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; and 1950, Nos. 63 and 101.

5015.—PRICE 8D         10/26.10.1951.


(b) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Forty-two pounds—for each pound, or part of a pound in excess of Ten shillings, an amount of Four shillings and four pence plus One penny for each pound, or part of a pound in excess of Ten shillings, by which the salary or wages exceeds Thirty pounds;

(c) where the salary or wages exceeds Forty-two pounds but does not exceed Fifty-four pounds—for each pound, or part of a pound in excess of Ten shillings, an amount of Five shillings and four pence plus One penny for each pound, or part of a pound in excess of Ten shillings, by which the salary or wages exceeds Forty-two pounds; or

(d) where the salary or wages exceeds Fifty-four pounds— Seventeen pounds two shillings, plus an amount of Eleven shillings for each pound by which the salary or wages exceeds Fifty-four pounds.

Rates of deduction where employee claims in respect of dependants.

“54B.—(1.) Where an employee has furnished to his employer a declaration in accordance with regulation 54C, 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 that employee in respect of a week or part of a week at any time up to—

(a) the last payment of salary or wages before the first day of July next following the date on which the declaration is furnished; or

(b) the close of the first pay period which ends after the date on which a further declaration is furnished to him by the employee,

whichever is the earlier, is—

(c) where the salary or wages does not exceed Thirty pounds ten shillings and the total deduction value of dependants as set out in the declaration is a specified deduction value —the rate specified, opposite to the limits specified in column 1 of the Third Schedule to these Regulations within which the salary or wages is included, in the sub-column of column 2 of that Schedule which has that deduction value at its head;

(d) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Forty-two pounds and the total deduction value of dependants as set out in the declaration is a specified deduction value—an amount calculated in accordance with paragraph (b) of regulation 54A less—

(i) where the total deduction value is Seventy-eight pounds—Twelve shillings; or


(ii) where the total deduction value exceeds Seventy-eight pounds—Twelve shillings, plus an amount of Three shillings and sixpence for each Twenty-six pounds by which that total deduction value exceeds Seventy-eight pounds;

(e) where the salary or wages exceeds Forty-two pounds but does not exceed Fifty-four pounds and the total deduction value of dependants as set out in the declaration is a specified deduction value—an amount calculated in accordance with paragraph (c) of regulation 54A less—

 (i) where the total deduction value is Seventy-eight pounds—Fourteen shillings; or

(ii) where the total deduction value exceeds Seventy-eight pounds—Fourteen shillings, plus an amount of Four shillings for each Twenty-six pounds by which that total deduction value exceeds Seventy-eight pounds;

(f) where the salary or wages exceeds Fifty-four pounds and the total deduction value of dependants as set out in the declaration is a specified deduction value—an amount calculated in accordance with paragraph (d) of regulation 54A less—

 (i) where the deduction value is Seventy-eight pounds— Eighteen shillings; or

(ii) where the total deduction value exceeds Seventy-eight pounds—Eighteen shillings, plus an amount of Four shillings for each Twenty-six pounds by which that total deduction value exceeds Seventy-eight pounds; or

(g) where the total deduction value of dependants as set out in the declaration is not a specified deduction, value—the amount which would be required to be deducted in accordance with paragraph (c), (d), (e) or (f) of this sub-regulation if the total deduction value were the specified deduction value next lower in amount and if the amount of salary or wages were reduced by Ten shillings for every Twenty-six pounds by which the total deduction value is so reduced.

“(2.) The employer shall not be required to give effect to any declaration furnished in accordance with regulation 54C in making deductions from salary or wages paid before the close of the first pay period which commences after the furnishing of the declaration.

Variation of rate where rate expressed in pounds, shillings and pence.

“54BA.—(1.) Where the salary or wages of an employee in respect of a week or part of a week exceeds Thirty pounds ten shillings and the rate ascertained in accordance with whichever of the provisions of the


last two preceding Regulations is applicable is a rate expressed in pounds, shillings and pence—

(a) if the pence do not exceed six—the rate shall be deemed to be reduced by the amount of the pence; and

(b) if the pence exceed six—the rate shall be deemed to be increased by treating the pence as a shilling.

“(2.) The last preceding sub-regulation does not apply where, for the purposes of paragraph (g) of sub-regulation (1.) of regulation 54B, the salary or wages of the employee is reduced to an amount which does not exceed Thirty pounds ten shillings.”.

Form of declaration as to dependants.

3. Regulation 54C of the Income Tax and Social Services Contribution Regulations is amended by omitting the words “the last preceding regulation” (wherever occurring) and inserting in their stead the words “regulation 54B”.

Third Schedule.

4. 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 54B.

RATES OF DEDUCTIONS.

COLUMN 1.

COLUMN 2.

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

Amount of deduction, where the specified deduction value is—

Exceeding—

But not exceeding—

Nil.

£78.

£104.

£130.

£182.

£234.

£286.

£338.

£390.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

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d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

2

0

0

2

10

0

 

 

6

 

..

 

 

..

 

 

..

 

 

..

 

 

..

 

 

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2

 

10

0

3

0

0

 

 

9

 

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3

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1

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6

 

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2

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3

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1

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1

0

 

 

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5

2

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5

5

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0

 

1

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1

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THE THIRD SCHEDULE—continued.

Column 1.

Column 2.

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

Amount of deduction, where the specified deduction value is—

Exceeding—

But not exceeding—

Nil.

£78.

£104.

£130.

£182.

£234.

£286.

£338.

£390.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

£

s.

d.

£

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1

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9

 

10

0

 

7

6

 

5

3

 

3

3

 

1

9

11

 

7

6

11

10

0

1

2

0

 

16

6

 

14

9

 

13

3

 

10

6

 

7

9

 

5

6

 

3

6

 

2

0

11

10

0

11

12

6

1

2

6

 

17

0

 

15

3

 

13

6

 

10

9

 

8

0

 

5

9

 

3

9

 

2

3

11

12

6

11

15

0

1

3

0

 

17

6

 

15

9

 

14

0

 

11

0

 

8

3

 

6

0

 

4

0

 

2

6

11

15

0

11

17

6

1

3

6

 

17

9

 

16

0

 

14

3

 

11

3

 

8

6

 

6

3

 

4

3

 

2

6

11

 

17

6

12

0

0

1

3

9

 

18

3

 

16

6

 

14

9

 

11

9

 

8

9

 

6

6

 

4

6

 

2

9

12

0

0

12

2

6

1

4

3

 

18

9

 

17

0

 

15

3

 

12

3

 

9

3

 

6

9

 

4

9

 

2

9

12

2

6

12

5

0

1

4

9

 

19

3

 

17

6

 

15

9

 

12

6

 

9

9

 

7

0

 

5

0

 

3

0

12

5

0

12

7

6

1

5

3

 

19

9

 

17

9

 

16

0

 

12

9

 

10

0

 

7

6

 

5

3

 

3

3

12

7

6

12

10

0

1

5

9

1

0

0

 

18

3

 

16

6

 

13

3

 

10

6

 

7

9

 

5

6

 

3

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 specified deduction value is—

Exceeding—

But not exceeding—

Nil.

£78.

£104.

£130.

£182.

£234.

£286.

£338.

£390.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

12

10

0

12

12

6

1

6

3

1

0

6

 

18

9

 

17

0

 

13

6

 

10

9

 

8

0

 

5

9

 

3

9

12

12

6

12

15

0

1

6

9

1

1

0

 

19

3

 

17

6

 

14

0

 

11

0

 

8

3

 

6

0

 

4

0

12

15

0

12

17

6

1

7

3

1

1

6

 

19

9

 

17

9

 

14

3

 

11

3

 

8

6

 

6

3

 

4

3

12

 

17

6

13

0

0

1

7

9

1

2

0

1

0

0

 

18

3

 

14

9

 

11

9

 

8

9

 

6

6

 

4

6

13

0

0

13

2

6

1

8

3

1

2

6

1

0

6

 

18

9

 

15

3

 

12

3

 

9

3

 

6

9

 

4

9

13

2

6

13

5

0

1

8

9

1

3

0

1

1

0

 

19

3

 

15

9

 

12

6

 

9

9

 

7

0

 

5

0

13

5

0

13

7

6

1

9

3

1

3

6

1

1

6

 

19

9

 

16

0

 

12

9

 

10

0

 

7

6

 

5

3

13

 

7

6

13

10

0

1

9

9

1

3

9

1

2

0

1

0

0

 

16

6

 

13

3

 

10

6

 

7

9

 

5

6

13

10

0

13

12

6

1

10

3

1

4

3

1

2

6

1

0

6

 

17

0

 

13

6

 

10

9

 

8

0

 

5

9

13

12

6

13

15

0

1

10

9

1

4

9

1

3

0

1

1

0

 

17

6

 

14

0

 

11

0

 

8

3

 

6

0

13

15

0

13

17

6

1

11

3

1

5

3

1

3

6

1

1

6

 

17

9

 

14

3

 

11

3

 

8

6

 

6

3

13

 

17

6

14

0

0

1

12

0

1

5

9

1

3

9

1

2

0

 

18

3

 

14

9

 

11

9

 

8

9

 

6

6

14

0

0

14

2

6

1

12

6

1

6

3

1

4

3

1

2

6

 

18

9

 

15

3

 

12

3

 

9

3

 

6

9

14

2

6

14

5

0

1

13

0

1

6

9

1

4

9

1

3

0

 

19

3

 

15

9

 

12

6

 

9

9

 

7

0

14

5

0

14

7

6

1

13

6

1

7

3

1

5

3

1

3

6

 

19

9

 

16

0

 

12

9

 

10

0

 

7

6

14

 

7

6

14

10

0

1

14

0

1

7

9

1

5

9

1

3

9

1

0

0

 

16

6

 

13

3

 

10

6

 

7

9

14

10

0

14

12

6

1

14

6

1

8

3

1

6

3

1

4

3

1

0

6

 

17

0

 

13

6

 

10

9

 

8

0

14

12

6

14

15

0

1

15

0

1

8

9

1

6

9

1

4

9

1

1

0

 

17

6

 

14

0

 

11

0

 

8

3

14

15

0

14

17

6

1

15

9

1

9

3

1

7

3

1

5

3

1

1

6

 

17

9

 

14

3

 

11

3

 

8

6

14

 

17

6

15

0

0

1

16

6

1

9

9

1

7

9

1

5

9

1

2

0

 

18

3

 

14

9

 

11

9

 

8

9

15

0

0

15

2

6

1

17

0

1

10

3

1

8

3

1

6

3

1

2

6

 

18

9

 

15

3

 

12

3

 

9

3

15

2

6

15

5

0

1

17

6

1

10

9

1

8

9

1

6

9

1

3

0

 

19

3

 

15

9

 

12

6

 

9

9

15

5

0

15

7

6

1

18

0

1

11

3

1

9

3

1

7

3

1

3

6

 

19

9

 

16

0

 

12

9

 

10

0

15

7

6

15

10

0

1

18

6

1

12

0

1

9

9

1

7

9

1

3

9

1

0

0

 

16

6

 

13

3

 

10

6


15

10

0

15

12

6

1

19

0

1

12

6

1

10

3

1

8

3

1

4

3

1

0

6

 

17

0

 

13

6

 

10

9

15

12

6

15

15

0

1

19

6

1

13

0

1

10

9

1

8

9

1

4

9

1

1

0

 

17

6

 

14

0

 

11

0

15

15

0

15

17

6

2

0

3

1

13

6

1

11

3

1

9

3

1

5

3

1

1

6

 

17

9

 

14

3

 

11

3

15

 

17

6

16

0

0

2

1

0

1

14

0

1

12

0

1

9

9

1

5

9

1

2

0

 

18

3

 

14

9

 

11

9

16

0

0

16

2

6

2

1

6

1

14

6

1

12

6

1

10

3

1

6

3

1

2

6

 

18

9

 

15

3

 

12

3

16

2

6

16

5

0

2

2

0

1

15

0

1

13

0

1

10

9

1

6

9

1

3

0

 

19

3

 

15

9

 

12

6

16

5

0

16

7

6

2

2

6

1

15

9

1

13

6

1

11

3

1

7

3

1

3

6

 

19

9

 

16

0

 

12

9

16

 

7

6

16

10

0

2

3

0

1

16

6

1

14

0

1

12

0

1

7

9

1

3

9

1

0

0

 

16

6

 

13

3

16

10

0

16

12

6

2

3

6

1

17

0

1

14

6

1

12

6

1

8

3

1

4

3

1

0

6

 

17

0

 

13

6

16

12

6

16

15

0

2

4

3

1

17

6

1

15

0

1

13

0

1

8

9

1

4

9

1

1

0

 

17

6

 

14

0

16

15

0

16

17

6

2

5

0

1

18

0

1

15

9

1

13

6

1

9

3

1

5

3

1

1

6

 

17

9

 

14

3

16

 

17

6

17

0

0

2

5

9

1

18

6

1

16

6

1

14

0

1

9

9

1

5

9

1

2

0

 

18

3

 

14

9

17

0

0

17

2

6

2

6

3

1

19

0

1

17

0

1

14

6

1

10

3

1

6

3

1

2

6

 

18

9

 

15

3

17

2

6

17

5

0

2

7

0

1

19

6

1

17

6

1

15

0

1

10

9

1

6

9

1

3

0

 

19

3

 

15

9

17

5

0

17

7

6

2

7

6

2

0

3

1

18

0

1

15

9

1

11

3

1

7

3

1

3

6

 

19

9

 

16

0

17

 

7

6

17

10

0

2

8

0

2

1

0

1

18

6

1

16

6

1

12

0

1

7

9

1

3

9

1

0

0

 

16

6

17

10

0

17

12

6

2

8

9

2

1

6

1

19

0

1

17

0

1

12

6

1

8

3

1

4

3

1

0

6

 

17

0

17

12

6

17

15

0

2

9

3

2

2

0

1

19

6

1

17

6

1

13

0

1

8

9

1

4

9

1

1

0

 

17

6

17

15

0

17

17

6

2

10

0

2

2

6

2

0

3

1

18

0

1

13

6

1

9

3

1

5

3

1

1

6

 

17

9

17

 

17

6

18

0

0

2

10

9

2

3

0

2

1

0

1

18

6

1

14

0

1

9

9

1

5

9

1

2

0

 

18

3

18

0

0

18

2

6

2

11

3

2

3

6

2

1

6

1

19

0

1

14

6

1

10

3

1

6

3

1

2

6

 

18

9

18

2

6

18

5

0

2

12

0

2

4

3

2

2

0

1

19

6

1

15

0

1

10

9

1

6

9

1

3

0

 

19

3

18

5

0

18

7

6

2

12

6

2

5

0

2

2

6

2

0

3

1

15

9

1

11

3

1

7

3

1

3

6

 

19

9

18

 

7

6

18

10

0

2

13

3

2

5

9

2

3

0

2

1

0

1

16

6

1

12

0

1

7

9

1

3

9

1

0

0

18

10

0

18

12

6

2

13

9

2

6

3

2

3

6

2

1

6

1

17

0

1

12

6

1

8

3

1

4

3

1

0

6

18

12

6

18

15

0

2

14

6

2

7

0

2

4

3

2

2

0

1

17

6

1

13

0

1

8

9

1

4

9

1

1

0

18

15

0

18

17

6

2

15

3

2

7

6

2

5

0

2

2

6

1

18

0

1

13

6

1

9

3

1

5

3

1

1

6

18

 

17

6

19

0

0

2

16

0

2

8

0

2

5

9

2

3

0

1

18

6

1

14

0

1

9

9

1

5

9

1

2

0

19

0

0

19

2

6

2

16

9

2

8

9

2

6

3

2

3

6

1

19

0

1

14

6

1

10

3

1

6

3

1

2

6

19

2

6

19

5

0

2

17

3

2

9

3

2

7

0

2

4

3

1

19

6

1

15

0

1

10

9

1

6

9

1

3

0

19

5

0

19

7

6

2

18

0

2

10

0

2

7

6

2

5

0

2

0

3

1

15

9

1

11

3

1

7

3

1

3

6

19

7

6

19

10

0

2

18

6

2

10

9

2

8

0

2

5

9

2

1

0

1

16

6

1

12

0

1

7

9

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 specified deduction value is—

Exceeding—

But not exceeding—

Nil.

£78.

£104.

£130.

£182.

£234.

£286.

£338.

£390.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

19

10

0

19

12

6

2

19

3

2

11

3

2

8

9

2

6

3

2

1

6

1

17

0

1

12

6

1

8

3

1

4

3

19

12

6

19

15

0

3

0

0

2

12

0

2

9

3

2

7

0

2

2

0

1

17

6

1

13

0

1

8

9

1

4

9

19

15

0

19

17

6

3

0

9

2

12

6

2

10

0

2

7

6

2

2

6

1

18

0

1

13

6

1

9

3

1

5

3

19

 

17

6

20

0

0

3

1

6

2

13

3

2

10

9

2

8

0

2

3

0

1

18

6

1

14

0

1

9

9

1

5

9

20

0

0

20

2

6

3

2

3

2

13

9

2

11

3

2

8

9

2

3

6

1

19

0

1

14

6

1

10

3

1

6

3

20

2

6

20

5

0

3

3

0

2

14

6

2

12

0

2

9

3

2

4

3

1

19

6

1

15

0

1

10

9

1

6

9

20

5

0

20

7

6

3

3

9

2

15

3

2

12

6

2

10

0

2

5

0

2

0

3

1

15

9

1

11

3

1

7

3

20

 

7

6

20

10

0

3

4

6

2

16

0

2

13

3

2

10

9

2

5

9

2

1

0

1

16

6

1

12

0

1

7

9

20

10

0

20

12

6

3

5

3

2

16

9

2

13

9

2

11

3

2

6

3

2

1

6

1

17

0

1

12

6

1

8

3

20

12

6

20

15

0

3

6

0

2

17

3

2

14

6

2

12

0

2

7

0

2

2

0

1

17

6

1

13

0

1

8

9

20

15

0

20

17

6

3

6

9

2

18

0

2

15

3

2

12

6

2

7

6

2

2

6

1

18

0

1

13

6

1

9

3

20

 

17

6

21

0

0

3

7

6

2

18

6

2

18

0

2

13

3

2

8

0

2

3

0

1

18

6

1

14

0

1

9

9

21

0

0

21

2

6

3

8

0

2

19

3

2

16

9

2

13

9

2

8

9

2

3

6

1

19

0

1

14

6

1

10

3

21

2

6

21

5

0

3

8

9

3

0

0

2

17

3

2

14

6

2

9

3

2

4

3

1

19

6

1

15

0

1

10

9

21

5

0

21

7

6

3

9

6

3

0

9

2

18

0

2

15

3

2

10

0

2

5

0

2

0

3

1

15

9

1

11

3

21

 

7

6

21

10

0

3

10

3

3

1

6

2

18

6

2

16

0

2

10

9

2

5

9

2

1

0

1

16

6

1

12

0

21

10

0

21

12

6

3

11

0

3

2

3

2

19

3

2

16

9

2

11

3

2

6

3

2

1

6

1

17

0

1

12

6

21

12

6

21

15

0

3

11

9

3

3

0

3

0

0

2

17

3

2

12

0

2

7

0

2

2

0

1

17

6

1

13

0

21

15

0

21

17

6

3

12

6

3

3

9

3

0

9

2

18

0

2

12

6

2

7

6

2

2

6

1

18

0

1

13

6

21

 

17

6

22

0

0

3

13

3

3

4

6

3

1

6

2

18

6

2

13

3

2

8

0

2

3

0

1

18

6

1

14

0

22

0

0

22

2

6

3

14

0

3

5

3

3

2

3

2

19

3

2

13

9

2

8

9

2

3

6

1

19

0

1

14

6

22

2

6

22

5

0

3

14

9

3

6

0

3

3

0

3

0

0

2

14

6

2

9

3

2

4

3

1

19

6

1

15

0

22

5

0

22

7

6

3

15

6

3

6

9

3

3

9

3

0

9

2

15

3

2

10

0

2

5

0

2

0

3

1

15

9

22

 

7

6

22

10

0

3

16

3

3

7

6

3

4

6

3

1

6

2

16

0

2

10

9

2

5

9

2

1

0

1

16

6

22

10

0

22

12

6

3

17

0

3

8

0

3

5

3

3

2

3

2

16

9

2

11

3

2

6

3

2

1

6

1

17

0

22

12

6

22

15

0

3

17

9

3

8

9

3

6

0

3

3

0

2

17

3

2

12

0

2

7

0

2

2

0

1

17

6

22

15

0

22

17

6

3

18

6

3

9

6

3

6

9

3

3

9

2

18

0

2

12

6

2

7

6

2

2

6

1

18

0

22

17

6

23

0

0

3

19

3

3

10

3

3

7

6

3

4

6

2

18

6

2

13

3

2

8

0

2

3

0

1

18

6

23

0

0

23

2

6

4

0

3

3

11

0

3

8

0

3

5

3

2

19

3

2

13

9

2

8

9

2

3

6

1

19

0

23

2

6

23

5

0

4

1

0

3

11

9

3

8

9

3

6

0

3

0

0

2

14

6

2

9

3

2

4

3

1

19

6

23

5

0

23

7

6

4

1

9

3

12

6

3

9

6

3

6

9

3

0

9

2

15

3

2

10

0

2

5

0

2

0

3

23

 

7

6

23

10

0

4

2

6

3

13

3

3

10

3

3

7

6

3

1

6

2

16

0

2

10

9

2

5

9

2

1

0

23

10

0

23

12

6

4

3

3

3

14

0

3

11

0

3

8

0

3

2

3

2

16

9

2

11

3

2

6

3

2

1

6

23

12

6

23

15

0

4

4

0

3

14

9

3

11

9

3

8

9

3

3

0

2

17

3

2

12

0

2

7

0

2

2

0

23

15

0

23

17

6

4

4

9

3

15

6

3

12

6

3

9

6

3

3

9

2

18

0

2

12

6

2

7

6

2

2

6

23

 

17

6

24

0

0

4

5

9

3

16

3

3

13

3

3

10

3

3

4

6

2

18

6

2

13

3

2

8

0

2

3

0

24

0

0

24

2

6

4

6

6

3

17

0

3

14

0

3

11

0

3

5

3

2

19

3

2

13

9

2

8

9

2

3

6

24

2

6

24

5

0

4

7

3

3

17

9

3

14

9

3

11

9

3

6

0

3

0

0

2

14

6

2

9

3

2

4

3

24

5

0

24

7

6

4

8

0

3

18

6

3

15

6

3

12

6

3

6

9

3

0

9

2

15

3

2

10

0

2

5

0

24

 

7

6

24

10

0

4

9

0

3

19

3

3

16

3

3

13

3

3

7

6

3

1

6

2

16

0

2

10

9

2

5

9

24

10

0

24

12

6

4

10

0

4

0

3

3

17

0

3

14

0

3

8

0

3

2

3

2

16

9

2

11

3

2

6

3

24

12

6

24

15

0

4

11

0

4

1

0

3

17

9

3

14

9

3

8

9

3

3

0

2

17

3

2

12

0

2

7

0

24

15

0

24

17

6

4

11

9

4

1

9

3

18

6

3

15

6

3

9

6

3

3

9

2

18

0

2

12

6

2

7

6

24

 

17

6

25

0

0

4

12

6

4

2

6

3

19

3

3

16

3

3

10

3

3

4

6

2

18

6

2

13

3

2

8

0

25

0

0

25

2

6

4

13

6

4

3

3

4

0

3

3

17

0

3

11

0

3

5

3

2

19

3

2

13

9

2

8

9

25

2

6

25

5

0

4

14

3

4

4

0

4

1

0

3

17

9

3

11

9

3

6

0

3

0

0

2

14

6

2

9

3

25

5

0

25

7

6

4

15

0

4

4

9

4

1

9

3

18

6

3

12

6

3

6

9

3

0

9

2

15

3

2

10

0

25

 

7

6

25

10

0

4

15

9

4

5

9

4

2

6

3

19

3

3

13

3

3

7

6

3

1

6

2

16

0

2

10

9

25

10

0

25

12

6

4

16

9

4

6

6

4

3

3

4

0

3

3

14

0

3

8

0

3

2

3

2

16

9

2

11

3

25

12

6

25

15

0

4

17

6

4

7

3

4

4

0

4

1

0

3

14

9

3

8

9

3

3

0

2

17

3

2

12

0

25

15

0

25

17

6

4

18

3

4

8

0

4

4

9

4

1

9

3

15

6

3

9

6

3

3

9

2

18

0

2

12

6

25

 

17

6

26

0

0

4

19

0

4

9

0

4

5

9

4

2

6

3

16

3

3

10

3

3

4

6

2

18

6

2

13

3

26

0

0

26

2

6

4

19

9

4

10

0

4

6

6

4

3

3

3

17

0

3

11

0

3

5

3

2

19

3

2

13

9

26

2

6

26

5

0

5

0

6

4

11

0

4

7

3

4

4

0

3

17

9

3

11

9

3

6

0

3

0

0

2

14

6

26

5

0

26

7

6

5

1

3

4

11

9

4

8

0

4

4

9

3

18

6

3

12

6

3

6

9

3

0

9

2

15

3

26

 

7

6

26

10

0

5

2

0

4

12

6

4

9

0

4

5

9

3

19

3

3

13

3

3

7

6

3

1

6

2

16

0

26

10

0

26

12

6

5

3

0

4

13

6

4

10

0

4

6

6

4

0

3

3

14

0

3

8

0

3

2

3

2

16

9

26

12

6

26

15

0

5

3

9

4

14

3

4

11

0

4

7

3

4

1

0

3

14

9

3

8

9

3

3

0

2

17

3

26

15

0

26

17

6

5

4

6

4

15

0

4

11

9

4

8

0

4

1

9

3

15

6

3

9

6

3

3

9

2

18

0

26

 

17

6

27

0

0

5

5

6

4

15

9

4

12

6

4

9

0

4

2

6

3

16

3

3

10

3

3

4

6

2

18

6

27

0

0

27

2

6

5

6

3

4

16

9

4

13

6

4

10

0

4

3

3

3

17

0

3

11

0

3

5

3

2

19

3

27

2

6

27

5

0

5

7

3

4

17

6

4

14

3

4

11

0

4

4

0

3

17

9

3

11

9

3

6

0

3

0

0

27

5

0

27

7

6

5

8

0

4

18

3

4

15

0

4

11

9

4

4

9

3

18

6

3

12

6

3

6

9

3

0

9

27

7

6

27

10

0

5

9

0

4

19

0

4

15

9

4

12

6

4

5

9

3

19

3

3

13

3

3

7

6

3

1

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 specified deduction value is—

Exceeding—

But not exceeding—

Nil.

£78.

£104.

£130.

£182.

£234.

£286.

£338.

£390.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

27

10

0

27

12

6

5

10

0

4

19

9

4

16

9

4

13

6

4

6

6

4

0

3

3

14

0

3

8

0

3

2

3

27

12

6

27

15

0

5

11

0

5

0

6

4

17

6

4

14

3

4

7

3

4

1

0

3

14

9

3

8

9

3

3

0

27

15

0

27

17

6

5

12

0

5

1

3

4

18

3

4

15

0

4

8

0

4

1

9

3

15

6

3

9

6

3

3

9

27

 

17

6

28

0

0

5

13

0

5

2

0

4

19

0

4

15

9

4

9

0

4

2

6

3

16

3

3

10

3

3

4

6

28

0

0

28

2

6

5

14

0

5

3

0

4

19

9

4

16

9

4

10

0

4

3

3

3

17

0

3

11

0

3

5

3

28

2

6

28

5

0

5

15

0

5

3

9

5

0

6

4

17

6

4

11

0

4

4

0

3

17

9

3

11

9

3

6

0

28

5

0

28

7

6

5

15

9

5

4

6

5

1

3

4

18

3

4

11

9

4

4

9

3

18

6

3

12

6

3

6

9

28

 

7

6

28

10

0

5

16

6

5

5

6

5

2

0

4

19

0

4

12

6

4

5

9

3

19

3

3

13

3

3

7

6

28

10

0

28

12

6

5

17

6

5

6

3

5

3

0

4

19

9

4

13

6

4

6

6

4

0

3

3

14

0

3

8

0

28

12

6

28

15

0

5

18

3

5

7

3

5

3

9

5

0

6

4

14

3

4

7

3

4

1

0

3

14

9

3

8

9

28

15

0

28

17

6

5

19

3

5

8

0

5

4

6

5

1

3

4

15

0

4

8

0

4

1

9

3

15

6

3

9

6

28

 

17

6

29

0

0

6

0

3

5

9

0

5

5

6

5

2

0

4

15

9

4

9

0

4

2

6

3

16

3

3

10

3

29

0

0

29

2

6

6

1

3

5

10

0

5

6

3

5

3

0

4

16

9

4

10

0

4

3

3

3

17

0

3

11

0

29

2

6

29

5

0

6

2

0

5

11

0

5

7

3

5

3

9

4

17

6

4

11

0

4

4

0

3

17

9

3

11

9

29

5

0

29

7

6

6

2

9

5

12

0

5

8

0

5

4

6

4

18

3

4

11

9

4

4

9

3

18

6

3

12

6

29

 

7

6

29

10

0

6

3

6

5

13

0

5

9

0

5

5

6

4

19

0

4

12

6

4

5

9

3

19

3

3

13

3

29

10

0

29

12

6

6

4

6

5

14

0

5

10

0

5

6

3

4

19

9

4

13

6

4

6

6

4

0

3

3

14

0

29

12

6

29

15

0

6

5

6

5

15

0

5

11

0

5

7

3

5

0

6

4

14

3

4

7

3

4

1

0

3

14

9

29

15

0

29

17

6

6

6

6

5

15

9

5

12

0

5

8

0

5

1

3

4

15

0

4

8

0

4

1

9

3

15

6

29

 

17

6

30

0

0

6

7

6

5

16

6

5

13

0

5

9

0

5

2

0

4

15

9

4

9

0

4

2

6

3

16

3

30

0

0

30

2

6

6

8

6

5

17

6

5

14

0

5

10

0

5

3

0

4

16

9

4

10

0

4

3

3

3

17

0

30

2

6

30

5

0

6

9

6

5

18

3

5

15

0

5

11

0

5

3

9

4

17

6

4

11

0

4

4

0

3

17

9

30

5

0

30

7

6

6

10

6

5

19

3

5

15

9

5

12

0

5

4

6

4

18

3

4

11

9

4

4

9

3

18

6

30

7

6

30

10

0

6

11

6

6

0

3

5

16

6

5

13

0

5

5

6

4

19

0

4

12

6

4

5

9

3

19

3

_____________

By Authority: L. F. Johnston, Commonwealth  Government Printer, Canberra

Overview

The Income Tax and Social Services Contribution Assessment Act 1936-1950 was enacted to establish a framework for the assessment and collection of income tax and social services contributions in Australia. The legislation was introduced to address the need for a structured approach to managing tax contributions and social services, ensuring that employees' deductions were accurately calculated based on their income and dependants. The Act was enacted by the Parliament of Australia and aimed to streamline the process of income tax deductions and contributions, ensuring fairness and compliance. The Income Tax and Social Services Contribution Assessment Regulations 1951, made under this Act, further detail the rates of deduction for employees based on their salary or wages and the number of dependants they claim. These regulations were designed to provide clear guidelines for employers to follow when making deductions from employees' salaries.

Scope and Application

The Income Tax and Social Services Contribution Assessment Act 1936-1950 is a Commonwealth statute that provides for the assessment of income tax and social security contributions. The Act applies to individuals and entities that are subject to income tax and social security contributions under the Commonwealth of Australia. The Act covers all industries and types of income, including employment income, business income, and investment income. The Act applies to all geographic locations within Australia, including the states, territories, and external territories. The Act does not apply to income that is exempt from taxation under other Commonwealth or state laws. The Act provides for the deduction of income tax and social security contributions from an employee's salary or wages. The regulations under the Act set out the rates of deduction for different salary or wage levels and different levels of dependants. The rates of deduction vary depending on whether the employee has claimed for dependants or not. The regulations also provide for the variation of the rate of deduction where the salary or wages of an employee exceeds a certain threshold. The Act and regulations are subject to amendment by subordinate instruments, which may extend or restrict the application of the Act and regulations. For example, the regulations may be amended to change the rates of deduction or the thresholds at which they apply. The Act and regulations are also subject to interpretation by the courts, which may provide guidance on their application in specific circumstances. Overall, the Income Tax and Social Services Contribution Assessment Act 1936-1950 provides a framework for the assessment and collection of income tax and social security contributions in Australia. The Act and regulations apply to all individuals and entities that are subject to these taxes, and they provide a means for the Commonwealth to collect the revenue that is necessary to fund its programs and services.

Key Provisions

The main operative sections of these Regulations pertain to the calculation and deduction of income tax from employees' salaries or wages, as specified in sections 54A and 54B. These sections outline the prescribed rates of deduction based on the employee's salary or wages and whether they have claimed dependants. The rates vary depending on the income level and the number of dependants, as detailed in the Third Schedule (paragraphs 1-4). These Regulations impose obligations on employers to calculate and deduct the correct amount of tax from employees' salaries or wages, as per the specified rates and conditions. Employers must ensure that they apply the appropriate deduction rates based on the employee's salary or wages and whether they have claimed dependants. Employers are also required to provide employees with the necessary forms and information to claim dependants and adjust deductions accordingly (paragraph 3). Failure to comply with these Regulations may result in civil or criminal consequences. While the specific penalties are not outlined in the Regulations themselves, breaches of the Income Tax and Social Services Contribution Assessment Act 1936-1950 may result in fines or imprisonment under the general provisions of the Act. Additionally, the Act may impose interest and penalties on underpaid or unpaid tax amounts (not explicitly mentioned in the Regulations).

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Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
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.