Income Tax Regulations (Amendment)

Statutory Rules

1977 No. 248

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936.

Dated this sixteenth day of December 1977.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

JOHN HOWARD

Treasurer

AMENDMENTS OF THE INCOME TAX REGULATIONS†

Commencement

1. These Regulations shall come into operation on 1 February 1978.

Transitional

2. Where, before the commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as amended by these Regulations, the provisions of that Subdivision (other than regulation 54dam) apply in relation to that declaration as if it had been so furnished on the date of commencement of these Regulations and had been made under and for the purposes of that Subdivision.

Preservation of existing declarations

3. Where—

(a) an employee has, before the commencement of these Regulations, furnished to his employer or to the Commissioner

* Notified in the Commonwealth of Australia Gazette on 20 December 1977.

† Statutory Rules 1936. No. 94 as amended to date. For previous amendments of the Income Tax Regulations see footnote † to Statutory Rules 1977, No. 77 and see also Statutory Rules 1977, Nos. 77 and 107.

of Taxation a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as in force at any time before that commencement; and

(b) the declaration had not, immediately before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision of those Regulations as in force immediately before that commencement,

the provisions of that Subdivision of those Regulations as amended by these Regulations apply in relation to that declaration as if—

(d) it had been made under and for the purposes of the last-mentioned Subdivision; and

(e) the claim in it for a general concessional rebate were a claim for a general exemption within the meaning of the last-mentioned Subdivision.

Interpretation

4. Regulation 54a of the Income Tax Regulations is amended by omitting from sub-regulation (1) the definition of “ general concessional rebate ” and substituting the following definition:

“ ‘ general exemption ’, in relation to an employee, means an exemption from deductions for the purposes of section 221c of the Act from payments of so much of the salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week as does not exceed $63.99;”.

Furnishing of declaration or claim

5. Regulation 54dac of the Income Tax Regulations is amended by omitting from sub-regulation (1) “ general concessional rebate ” (wherever occurring) and substituting “ general exemption ”.

Commissioner’s certificate

6. Regulation 54daj of the Income Tax Regulations is amended by omitting from paragraph (a) of sub-regulation (1) “ general concessional rebate ” and substituting “ general exemption ”.

Third Schedule

7. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted:

THIRD SCHEDULE Regulations 54C, 54d and 54da

TABLE A—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (a) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE LESS THAN $69

Column 1	Column 2	Column 1	Column 2	Column 1	Column 2	Column 1	Column 2	Column 1	Column 2
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction
$	$	$	$	$	$	$	$	$	$
1	0.30	15	4.80	29	9.30	43	13.75	57	18.25
2	0.65	16	5.10	30	9.60	44	14.10	58	18.55
3	0.95	17	5.45	31	9.90	45	14.40	59	18.90
4	1.30	18	5.75	32	10.25	46	14.70	60	19.20
5	1.60	19	6.10	33	10.55	47	15.05	61	19.50
6	1.90	20	6.40	34	10.90	48	15.35	62	19.85
7	2.25	21	6.70	35	11.20	49	15.70	63	20.15
8	2.55	22	7.05	36	11.50	50	16.00	64	20.50
9	2.90	23	7.35	37	11.85	51	16.30	65	20.80
10	3.20	24	7.70	38	12.15	52	16.65	66	21.10
11	3.50	25	8.00	39	12.50	53	16.95	67	21.45
12	3.85	26	8.30	40	12.80	54	17.30	68	21.75
13	4.15	27	8.65	41	13.10	55	17.60
14	4.50	28	8.95	42	13.45	56	17.90

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE

NOT LESS THAN $69 BUT IS OR ARE LESS THAN $616

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—
		Nil	$388	$555			Nil	$388	$555			Nil	$388	$555
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
					121	38.70	17.05	9.85	6.50	176	56.30	34.95	27.75	24.40
					122	39.05	17.40	10.20	6.85	177	56.65	35.25	28.05	24.70
					123	39.35	17.70	10.50	7.15	178	56.95	35.60	28.40	25.05
69	22.10	0.15	..	..	124	39.70	18.05	10.85	7.50	179	57.30	35.90	28.70	25.35
70	22.40	0.50	..	..	125	40.00	18.35	11.15	7.80	180	57.60	36.25	29.05	25.70
71	22.70	0.80	..	..	126	40.30	18.70	11.50	8.15	181	57.90	36.55	29.35	26.00
72	23.05	1.15	..	..	127	40.65	19.00	11.80	8.45	182	58.25	36.90	29.70	26.35
73	23.35	1.45	..	..	128	40.95	19.35	12.15	8.80	183	58.55	37.20	30.00	26.65
74	23.70	1.80	..	..	129	41.30	19.65	12.45	9.10	184	58.90	37.55	30.35	27.00
75	24.00	2.10	..	..	130	41.60	20.00	12.80	9.45	185	59.20	37.85	30.65	27.30
76	24.30	2.45	..	..	131	41.90	20.30	13.10	9.75	186	59.50	38.20	31.00	27.65
77	24.65	2.75	..	..	132	42.25	20.65	13.45	10.10	187	59.90	38.50	31.30	27.95
78	24.95	3.10	..	..	133	42.55	20.95	13.75	10.40	188	60.35	38.85	31.65	28.30
79	25.30	3.40	..	..	134	42.90	21.30	14.10	10.75	189	60.85	39.15	31.95	28.60
80	25.60	3.75	..	..	135	43.20	21.60	14.40	11.05	190	61.30	39.50	32.30	28.95
81	25.90	4.05	..	..	136	43.50	21.95	14.75	11.40	191	61.75	39.80	32.60	29.25
82	26.25	4.40	..	..	137	43.85	22.25	15.05	11.70	192	62.20	40.15	32.95	29.60
83	26.55	4.70	..	..	138	44.15	22.60	15.40	12.05	193	62.65	40.45	33.25	29.90
84	26.90	5.05	..	..	139	44.50	22.90	15.70	12.35	194	63.15	40.80	33.60	30.25
85	27.20	5.35	..	..	140	44.80	23.25	16.05	12.70	195	63.60	41.10	33.90	30.55

86	27.50	5.70	..	..	141	45.10	23.55	16.35	13.00	196	64.05	41.45	34.25	30.90
87	27.85	6.00	..	..	142	45.45	23.90	16.70	13.35	197	64.50	41.75	34.55	31.20
88	28.15	6.35	..	..	143	45.75	24.20	17.00	13.65	198	64.95	42.10	34.90	31.55
89	28.50	6.65	..	..	144	46.10	24.55	17.35	14.00	199	65.45	42.40	35.20	31.85
90	28.80	7.00	..	..	145	46.40	24.85	17.65	14.30	200	65.90	42.75	35.55	32.20
91	29.10	7.30	0.10	..	146	46.70	25.20	18.00	14.65	201	66.35	43.05	35.85	32.50
92	29.45	7.65	0.45	..	147	47.05	25.50	18.30	14.95	202	66.80	43.40	36.20	32.85
93	29.75	7.95	0.75	..	148	47.35	25.85	18.65	15.30	203	67.25	43.70	36.50	33.15
94	30.10	8.30	1.10	..	149	47.70	26.15	18.95	15.60	204	67.75	44.05	36.85	33.50
95	30.40	8.60	1.40	..	150	48.00	26.50	19.30	15.95	205	68.20	44.35	37.15	33.80
96	30.70	8.95	1.75	..	151	48.30	26.80	19.60	16.25	206	68.65	44.70	37.50	34.15
97	31.05	9.25	2.05	..	152	48.65	27.15	19.95	16.60	207	69.10	45.00	37.80	34.45
98	31.35	9.60	2.40	..	153	48.95	27.45	20.25	16.90	208	69.55	45.35	38.15	34.80
99	31.70	9.90	2.70	..	154	49.30	27.80	20.60	17.25	209	70.05	45.65	38.45	35.10
100	32.00	10.25	3.05	..	155	49.60	28.10	20.90	17.55	210	70.50	46.00	38.80	35.45
101	32.30	10.55	3.35	..	156	49.90	28.45	21.25	17.90	211	70.95	46.30	39.10	35.75
102	32.65	10.90	3.70	0.35	157	50.25	28.75	21.55	18.20	212	71.40	46.65	39.45	36.10
103	32.95	11.20	4.00	0.65	158	50.55	29.10	21.90	18.55	213	71.85	46.95	39.75	36.40
104	33.30	11.55	4.35	1.00	159	50.90	29.40	22.20	18.85	214	72.35	47.30	40.10	36.75
105	33.60	11.85	4.65	1.30	160	51.20	29.75	22.55	19.20	215	72.80	47.60	40.40	37.05
106	33.90	12.20	5.00	1.65	161	51.50	30.05	22.85	19.50	216	73.25	47.95	40.75	37.40
107	34.25	12.50	5.30	1.95	162	51.85	30.40	23.20	19.85	217	73.70	48.25	41.05	37.70
108	34.55	12.85	5.65	2.30	163	52.15	30.70	23.50	20.15	218	74.15	48.60	41.40	38.05
109	34.90	13.15	5.95	2.60	164	52.50	31.05	23.85	20.50	219	74.65	48.90	41.70	38.35
110	35.20	13.50	6.30	2.95	165	52.80	31.35	24.15	20.80	220	75.10	49.25	42.05	38.70
111	35.50	13.80	6.60	3.25	166	53.10	31.70	24.50	21.15	221	75.55	49.55	42.35	39.00
112	35.85	14.15	6.95	3.60	167	53.45	32.00	24.80	21.45	222	76.00	49.90	42.70	39.35
113	36.15	14.45	7.25	3.90	168	53.75	32.35	25.15	21.80	223	76.45	50.20	43.00	39.65
114	36.50	14.80	7.60	4.25	169	54.10	32.65	25.45	22.10	224	76.95	50.55	43.35	40.00
115	36.80	15.10	7.90	4.55	170	54.40	33.00	25.80	22.45	225	77.40	50.85	43.65	40.30
116	37.10	15.45	8.25	4.90	171	54.70	33.30	26.10	22.75	226	77.85	51.20	44.00	40.65
117	37.45	15.75	8.55	5.20	172	55.05	33.65	26.45	23.10	227	78.30	51.50	44.30	40.95
118	37.75	16.10	8.90	5.55	173	55.35	33.95	26.75	23.40	228	78.75	51.85	44.65	41.30
119	38.10	16.40	9.20	5.85	174	55.70	34.30	27.10	23.75	229	79.25	52.15	44.95	41.60
120	38.40	16.75	9.55	6.20	175	56.00	34.60	27.40	24.05	230	79.70	52.50	45.30	41.95

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE

NOT LESS THAN $69 BUT IS OR ARE LESS THAN $616

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—
		Nil	$388	$555			Nil	$388	$555			Nil	$388	$555
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
231	80.15	52.80	45.60	42.25	291	107.75	72.30	65.10	61.75	351	135.35	98.45	91.25	87.90
232	80.60	53.15	45.95	42.60	292	108.20	72.65	65.45	62.10	352	135.80	98.90	91.70	88.35
233	81.05	53.45	46.25	42.90	293	108.65	72.95	65.75	62.40	353	136.25	99.35	92.15	88.80
234	81.55	53.80	46.60	43.25	294	109.15	73.30	66.10	62.75	354	136.75	99.80	92.60	89.25
235	82.00	54.10	46.90	43.55	295	109.60	73.60	66.40	63.05	355	137.20	100.25	93.05	89.70
236	82.45	54.45	47.25	43.90	296	110.05	73.95	66.75	63.40	356	137.65	100.75	93.55	90.20
237	82.90	54.75	47.55	44.20	297	110.50	74.25	67.05	63.70	357	138.10	101.20	94.00	90.65
238	83.35	55.10	47.90	44.55	298	110.95	74.60	67.40	64.05	358	138.55	101.65	94.45	91.10
239	83.85	55.40	48.20	44.85	299	111.45	74.90	67.70	64.35	359	139.05	102.10	94.90	91.55
240	84.30	55.75	48.55	45.20	300	111.90	75.25	68.05	64.70	360	139.50	102.55	95.35	92.00
241	84.75	56.05	48.85	45.50	301	112.35	75.55	68.35	65.00	361	139.95	103.05	95.85	92.50
242	85.20	56.40	49.20	45.85	302	112.80	75.90	68.70	65.35	362	140.40	103.50	96.30	92.95
243	85.65	56.70	49.50	46.15	303	113.25	76.35	69.15	65.80	363	140.85	103.95	96.75	93.40
244	86.15	57.05	49.85	46.50	304	113.75	76.80	69.60	66.25	364	141.35	104.40	97.20	93.85
245	86.60	57.35	50.15	46.80	305	114.20	77.25	70.05	66.70	365	141.80	104.85	97.65	94.30
246	87.05	57.70	50.50	47.15	306	114.65	77.75	70.55	67.20	366	142.25	105.35	98.15	94.80
247	87.50	58.00	50.80	47.45	307	115.10	78.20	71.00	67.65	367	142.70	105.80	98.60	95.25
248	87.95	58.35	51.15	47.80	308	115.55	78.65	71.45	68.10	368	143.15	106.25	99.05	95.70
249	88.45	58.65	51.45	48.10	309	116.05	79.10	71.90	68.55	369	143.65	106.70	99.50	96.15
250	88.90	59.00	51.80	48.45	310	116.50	79.55	72.35	69.00	370	144.10	107.15	99.95	96.60
251	89.35	59.30	52.10	48.75	311	116.95	80.05	72.85	69.50	371	144.55	107.65	100.45	97.10
252	89.80	59.65	52.45	49.10	312	117.40	80.50	73.30	69.95	372	145.00	108.10	100.90	97.55
253	90.25	59.95	52.75	49.40	313	117.85	80.95	73.75	70.40	373	145.45	108.55	101.35	98.00
254	90.75	60.30	53.10	49.75	314	118.35	81.40	74.20	70.85	374	145.95	109.00	101.80	98.45
255	91.20	60.60	53.40	50.05	315	118.80	81.85	74.65	71.30	375	146.40	109.45	102.25	98.90

256	91.65	60.95	53.75	50.40	316	119.25	82.35	75.15	71.80	376	146.85	109.95	102.75	99.40
257	92.10	61.25	54.05	50.70	317	119.70	82.80	75.60	72.25	377	147.30	110.40	103.20	99.85
258	92.55	61.60	54.40	51.05	318	120.15	83.25	76.05	72.70	378	147.75	110.85	103.65	100.30
259	93.05	61.90	54.70	51.35	319	120.65	83.70	76.50	73.15	379	148.25	111.30	104.10	100.75
260	93.50	62.25	55.05	51.70	320	121.10	84.15	76.95	73.60	380	148.70	111.75	104.55	101.20
261	93.95	62.55	55.35	52.00	321	121.55	84.65	77.45	74.10	381	149.15	112.25	105.05	101.70
262	94.40	62.90	55.70	52.35	322	122.00	85.10	77.90	74.55	382	149.60	112.70	105.50	102.15
263	94.85	63.20	56.00	52.65	323	122.45	85.55	78.35	75.00	383	150.05	113.15	105.95	102.60
264	95.35	63.55	56.35	53.00	324	122.95	86.00	78.80	75.45	384	150.55	113.60	106.40	103.05
265	95.80	63.85	56.65	53.30	325	123.40	86.45	79.25	75.90	385	151.00	114.05	106.85	103.50
266	96.25	64.20	57.00	53.65	326	123.85	86.95	79.75	76.40	386	151.45	114.55	107.35	104.00
267	96.70	64.50	57.30	53.95	327	124.30	87.40	80.20	76.85	387	151.90	115.00	107.80	104.45
268	97.15	64.85	57.65	54.30	328	124.75	87.85	80.65	77.30	388	152.35	115.45	108.25	104.90
269	97.65	65.15	57.95	54.60	329	125.25	88.30	81.10	77.75	389	152.85	115.90	108.70	105.35
270	98.10	65.50	58.30	54.95	330	125.70	88.75	81.55	78.20	390	153.30	116.35	109.15	105.80
271	98.55	65.80	58.60	55.25	331	126.15	89.25	82.05	78.70	391	153.75	116.85	109.65	106.30
272	99.00	66.15	58.95	55.60	332	126.60	89.70	82.50	79.15	392	154.20	117.30	110.10	106.75
273	99.45	66.45	59.25	55.90	333	127.05	90.15	82.95	79.60	393	154.65	117.75	110.55	107.20
274	99.95	66.80	59.60	56.25	334	127.55	90.60	83.40	80.05	394	155.15	118.20	111.00	107.65
275	100.40	67.10	59.90	56.55	335	128.00	91.05	83.85	80.50	395	155.60	118.65	111.45	108.10
276	100.85	67.45	60.25	56.90	336	128.45	91.55	84.35	81.00	396	156.05	119.15	111.95	108.60
277	101.30	67.75	60.55	57.20	337	128.90	92.00	84.80	81.45	397	156.50	119.60	112.40	109.05
278	101.75	68.10	60.90	57.55	338	129.35	92.45	85.25	81.90	398	156.95	120.05	112.85	109.50
279	102.25	68.40	61.20	57.85	339	129.85	92.90	85.70	82.35	399	157.45	120.50	113.30	109.95
280	102.70	68.75	61.55	58.20	340	130.30	93.35	86.15	82.80	400	157.90	120.95	113.75	110.40
281	103.15	69.05	61.85	58.50	341	130.75	93.85	86.65	83.30	401	158.35	121.45	114.25	110.90
282	103.60	69.40	62.20	58.85	342	131.20	94.30	87.10	83.75	402	158.80	121.90	114.70	111.35
283	104.05	69.70	62.50	59.15	343	131.65	94.75	87.55	84.20	403	159.25	122.35	115.15	111.80
284	104.55	70.05	62.85	59.50	344	132.15	95.20	88.00	84.65	404	159.75	122.80	115.60	112.25
285	105.00	70.35	63.15	59.80	345	132.60	95.65	88.45	85.10	405	160.20	123.25	116.05	112.70
286	105.45	70.70	63.50	60.15	346	133.05	96.15	88.95	85.60	406	160.65	123.75	116.55	113.20
287	105.90	71.00	63.80	60.45	347	133.50	96.60	89.40	86.05	407	161.10	124.20	117.00	113.65
288	106.35	71.35	64.15	60.80	348	133.95	97.05	89.85	86.50	408	161.55	124.65	117.45	114.10
289	106.85	71.65	64.45	61.10	349	134.45	97.50	90.30	86.95	409	162.05	125.10	117.90	114.55
290	107.30	72.00	64.80	61.45	350	134.90	97.95	90.75	87.40	410	162.50	125.55	118.35	115.00

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE

NOT LESS THAN $69 BUT IS OR ARE LESS THAN $616

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da(a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—
		Nil	$388	$555			Nil	$388	$555			Nil	$388	$555
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
411	162.95	126.05	118.85	115.50	471	190.55	153.65	146.45	143.10	531	223.30	181.25	174.05	170.70
412	163.40	126.50	119.30	115.95	472	191.00	154.10	146.90	143.55	532	223.90	181.70	174.50	171.15
413	163.85	126.95	119.75	116.40	473	191.45	154.55	147.35	144.00	533	224.50	182.15	174.95	171.60
414	164.35	127.40	120.20	116.85	474	191.95	155.00	147.80	144.45	534	225.10	182.60	175.40	172.05
415	164.80	127.85	120.65	117.30	475	192.40	155.45	148.25	144.90	535	225.70	183.05	175.85	172.50
416	165.25	128.35	121.15	117.80	476	192.85	155.95	148.75	145.40	536	226.30	183.55	176.35	173.00
417	165.70	128.80	121.60	118.25	477	193.30	156.40	149.20	145.85	537	226.90	184.00	176.80	173.45
418	166.15	129.25	122.05	118.70	478	193.75	156.85	149.65	146.30	538	227.50	184.45	177.25	173.90
419	166.65	129.70	122.50	119.15	479	194.25	157.30	150.10	146.75	539	228.10	184.90	177.70	174.35
420	167.10	130.15	122.95	119.60	480	194.70	157.75	150.55	147.20	540	228.70	185.35	178.15	174.80
421	167.55	130.65	123.45	120.10	481	195.15	158.25	151.05	147.70	541	229.30	185.85	178.65	175.30
422	168.00	131.10	123.90	120.55	482	195.60	158.70	151.50	148.15	542	229.90	186.30	179.10	175.75
423	168.45	131.55	124.35	121.00	483	196.05	159.15	151.95	148.60	543	230.50	186.75	179.55	176.20
424	168.95	132.00	124.80	121.45	484	196.55	159.60	152.40	149.05	544	231.10	187.20	180.00	176.65
425	169.40	132.45	125.25	121.90	485	197.00	160.05	152.85	149.50	545	231.70	187.65	180.45	177.10
426	169.85	132.95	125.75	122.40	486	197.45	160.55	153.35	150.00	546	232.30	188.15	180.95	177.60
427	170.30	133.40	126.20	122.85	487	197.90	161.00	153.80	150.45	547	232.90	188.60	181.40	178.05
428	170.75	133.85	126.65	123.30	488	198.35	161.45	154.25	150.90	548	233.50	189.05	181.85	178.50
429	171.25	134.30	127.10	123.75	489	198.85	161.90	154.70	151.35	549	234.10	189.50	182.30	178.95
430	171.70	134.75	127.55	124.20	490	199.30	162.35	155.15	151.80	550	234.70	189.95	182.75	179.40
431	172.15	135.25	128.05	124.70	491	199.75	162.85	155.65	152.30	551	235.30	190.45	183.25	179.90
432	172.60	135.70	128.50	125.15	492	200.20	163.30	156.10	152.75	552	235.90	190.90	183.70	180.35
433	173.05	136.15	128.95	125.60	493	200.65	163.75	156.55	153.20	553	236.50	191.35	184.15	180.80
434	173.55	136.60	129.40	126.05	494	201.15	164.20	157.00	153.65	554	237.10	191.80	184.60	181.25
435	174.00	137.05	129.85	126.50	495	201.70	164.65	157.45	154.10	555	237.70	192.25	185.05	181.70

436	174.45	137.55	130.35	127.00	496	202.30	165.15	157.95	154.60	556	238.30	192.75	185.55	182.20
437	174.90	138.00	130.80	127.45	497	202.90	165.60	158.40	155.05	557	238.90	193.20	186.00	182.65
438	175.35	138.45	131.25	127.90	498	203.50	166.05	158.85	155.50	558	239.50	193.65	186.45	183.10
439	175.85	138.90	131.70	128.35	499	204.10	166.50	159.30	155.95	559	240.10	194.10	186.90	183.55
440	176.30	139.35	132.15	128.80	500	204.70	166.95	159.75	156.40	560	240.70	194.55	187.35	184.00
441	176.75	139.85	132.65	129.30	501	205.30	167.45	160.25	156.90	561	241.30	195.05	187.85	184.50
442	177.20	140.30	133.10	129.75	502	205.90	167.90	160.70	157.35	562	241.90	195.50	188.30	184.95
443	177.65	140.75	133.55	130.20	503	206.50	168.35	161.15	157.80	563	242.50	195.95	188.75	185.40
444	178.15	141.20	134.00	130.65	504	207.10	168.80	161.60	158.25	564	243.10	196.40	189.20	185.85
445	178.60	141.65	134.45	131.10	505	207.70	169.25	162.05	158.70	565	243.70	196.85	189.65	186.30
446	179.05	142.15	134.95	131.60	506	208.30	169.75	162.55	159.20	566	244.30	197.35	190.15	186.80
447	179.50	142.60	135.40	132.05	507	208.90	170.20	163.00	159.65	567	244.90	197.80	190.60	187.25
448	179.95	143.05	135.85	132.50	503	209.50	170.65	163.45	160.10	568	245.50	198.25	191.05	187.70
449	180.45	143.50	136.30	132.95	509	210.10	171.10	163.90	160.55	569	246.10	198.70	191.50	188.15
450	180.90	143.95	136.75	133.40	510	210.70	171.55	164.35	161.00	570	246.70	199.15	191.95	188.60
451	181.35	144.45	137.25	133.90	511	211.30	172.05	164.85	161.50	571	247.30	199.65	192.45	189.10
452	181.80	144.90	137.70	134.35	512	211.90	172.50	165.30	161.95	572	247.90	200.10	192.90	189.55
453	182.25	145.35	138.15	134.80	513	212.50	172.95	165.75	162.40	573	248.50	200.55	193.35	190.00
454	182.75	145.80	138.60	135.25	514	213.10	173.40	166.20	162.85	574	249.10	201.00	193.80	190.45
455	183.20	146.25	139.05	135.70	515	213.70	173.85	166.65	163.30	575	249.70	201.45	194.25	190.90
456	183.65	146.75	139.55	136.20	516	214.30	174.35	167.15	163.80	576	250.30	201.95	194.75	191.40
457	184.10	147.20	140.00	136.65	517	214.90	174.80	167.60	164.25	577	250.90	202.40	195.20	191.85
458	184.55	147.65	140.45	137.10	518	215.50	175.25	168.05	164.70	578	251.50	202.85	195.65	192.30
459	185.05	148.10	140.90	137.55	519	216.10	175.70	168.50	165.15	579	252.10	203.30	196.10	192.75
460	185.50	148.55	141.35	138.00	520	216.70	176.15	168.95	165.60	580	252.70	203.75	196.55	193.20
461	185.95	149.05	141.85	138.50	521	217.30	176.65	169.45	166.10	581	253.30	204.25	197.05	193.70
462	186.40	149.50	142.30	138.95	522	217.90	177.10	169.90	166.55	582	253.90	204.70	197.50	194.15
463	186.85	149.95	142.75	139.40	523	218.50	177.55	170.35	167.00	583	254.50	205.15	197.95	194.60
464	187.35	150.40	143.20	139.85	524	219.10	178.00	170.80	167.45	584	255.10	205.60	198.40	195.05
465	187.80	150.85	143.65	140.30	525	219.70	178.45	171.25	167.90	585	255.70	206.05	198.85	195.50
466	188.25	151.35	144.15	140.80	526	220.30	178.95	171.75	168.40	586	256.30	206.55	199.35	196.00
467	188.70	151.80	144.60	141.25	527	220.90	179.40	172.20	168.85	587	256.90	207.00	199.80	196.45
468	189.15	152.25	145.05	141.70	528	221.50	179.85	172.65	169.30	588	257.50	207.45	200.25	196.90
469	189.65	152.70	145.50	142.15	529	222.10	180.30	173.10	169.75	589	258.10	207.90	200.70	197.35
470	190.10	153.15	145.95	142.60	530	222.70	180.75	173.55	170.20	590	258.70	208.35	201.15	197.80

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE

NOT LESS THAN $69 BUT IS OR ARE LESS THAN $616

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 540da (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—
		Nil	$388	$555			Nil	$388	$555			Nil	$388	$555
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
591	259.30	208.85	201.65	198.30	601	265.30	213.45	206.25	202.90	611	271.30	218.20	211.00	207.65
592	259.90	209.30	202.10	198.75	602	265.90	213.90	206.70	203.35	612	271.90	218.80	211.60	208.25
593	260.50	209.75	202.55	199.20	603	266.50	214.35	207.15	203.80	613	272.50	219.40	212.20	208.85
594	261.10	210.20	203.00	199.65	604	267.10	214.80	207.60	204.25	614	273.10	220.00	212.80	209.45
595	261.70	210.65	203.45	200.10	605	267.70	215.25	208.05	204.70	615	273.70	220.60	213.40	210.05
596	262.30	211.15	203.95	200.60	606	268.30	215.75	208.55	205.20
597	262.90	211.60	204.40	201.05	607	268.90	216.20	209.00	205.65
598	263.50	212.05	204.85	201.50	608	269.50	216.65	209.45	206.10
599	264.10	212.50	205.30	201.95	609	270.10	217.10	209.90	206.55
600	264.70	212.95	205.75	202.40	610	270.70	217.60	210.40	207.05

Third Schedule—continued

TABLE C—RATES OF DEDUCTIONS WHERE PARAGRAPH 54da (b) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE LESS THAN $64 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

Column 1	Column 2	Column 1	Column 2	Column I	Column 2	Column 1	Column 2	Column 1	Column 2
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction
$	$	$	$	$	$	$	$	$	$
1	0.35	14	4.85	27	9.35	40	13.80	53	18.30
2	0.70	15	5.20	28	9.70	41	14.15	54	18.65
3	1.05	16	5.55	29	10.05	42	14.50	55	19.00
4	1.40	17	5.90	30	10.35	43	14.85	56	19.35
5	1.75	18	6.25	31	10.70	44	15.20	57	19.70
6	2.10	19	6.60	32	11.05	45	15.55	58	20.05
7	2.45	20	6.90	33	11.40	46	15.90	59	20.40
8	2.80	21	7.25	34	11.75	47	16.25	60	20.70
9	3.15	22	7.60	35	12.10	48	16.60	61	21.05
10	3.45	23	7.95	36	12.45	49	16.95	62	21.40
11	3.80	24	8.30	37	12.80	50	17.25	63	21.75
12	4.15	25	8.65	38	13.15	51	17.60
13	4.50	26	9.00	39	13.50	52	17.95

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE NOT LESS THAN $64 BUT IS OR ARE LESS THAN $616 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

Column 1	Column 2	Column 3			Column 4	Column 1	Column 2	Column 3			Column 4
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54DA (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$388	$555	Optional instalment			Nil	$388	$555
		(i)	(ii)	(iii)				(0	00	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
..	..	..	..	..	..	116	40.00	18.35	11.15	7.80	18.35
..	..	..	..	..	..	117	40.35	18.65	11.50	8.15	18.70
..	..	..	..	..	..	118	40.65	19.00	11.85	8.50	19.05
64	22.10	0.15	..	..	0.15	119	41.00	19.30	12.20	8.85	19.40
65	22.45	0.50	..	..	0.50	120	41.30	19.65	12.55	9.20	19.75
66	22.80	0.85	..	..	0.85	121	41.60	19.95	12.90	9.55	20.10
67	23.15	1.20	..	..	1.20	122	41.95	20.30	13.25	9.90	20.45
68	23.50	1.55	..	..	1.55	123	42.25	20.60	13.60	10.25	20.80
69	23.85	1.90	..	..	1.90	124	42.60	20.95	13.95	10.60	21.15
70	24.15	2.25	..	..	2.25	125	42.90	21.25	14.30	10.95	21.50
71	24.50	2.60	..	..	2.60	126	43.20	21.60	14.65	11.30	21.85
72	24.85	2.95	..	..	2.95	127	43.55	21.90	15.00	11.65	22.20
73	25.20	3.30	..	..	3.30	128	43.85	22.25	15.35	12.00	22.55
74	25.55	3.65	..	..	3.65	129	44.20	22.55	15.70	12.35	22.90
75	25.90	4.00	..	..	4.00	130	44.50	22.90	16.05	12.70	23.25
76	26.25	4.35	..	..	4.35	131	44.80	23.20	16.40	13.05	23.60
77	26.60	4.70	..	..	4.70	132	45.15	23.55	16.75	13.40	23.95
78	26.95	5.05	..	..	5.05	133	45.45	23.85	17.10	13.75	24.30
79	27.30	5.40	..	..	5.40	134	45.80	24.20	17.45	14.10	24.65
80	27.60	5.75	..	..	5.75	135	46.10	24.50	17.80	14.45	25.00

81	27.95	6.10	..	..	6.10	136	46.40	24.85	18.15	14.80	25.35
82	28.30	6.45	..	..	6.45	137	46.75	25.15	18.50	15.15	25.70
83	28.65	6.80	..	..	6.80	138	47.05	25.50	18.85	15.50	26.05
84	29.00	7.15	..	..	7.15	139	47.40	25.80	19.20	15.85	26.40
85	29.35	7.50	0.30	..	7.50	140	47.70	26.15	19.55	16.20	26.75
86	29.70	7.85	0.65	..	7.85	141	48.00	26.45	19.90	16.55	27.10
87	30.05	8.20	1.00	..	8.20	142	48.35	26.80	20.25	16.90	27.45
88	30.40	8.55	1.35	..	8.55	143	48.65	27.10	20.60	17.25	27.80
89	30.75	8.90	1.70	..	8.90	144	49.00	27.45	20.95	17.60	28.15
90	31.05	9.25	2.05	..	9.25	145	49.30	27.75	21.30	17.95	28.50
91	31.40	9.60	2.40	..	9.60	146	49.60	28.10	21.65	18.30	28.85
92	31.75	9.95	2.75	..	9.95	147	49.95	28.40	22.00	18.65	29.20
93	32.10	10.30	3.10	..	10.30	148	50.25	28.75	22.35	19.00	29.55
94	32.45	10.65	3.45	0.10	10.65	149	50.60	29.05	22.70	19.35	29.90
95	32.80	11.00	3.80	0.45	11.00	150	50.90	29.40	23.05	19.70	30.25
96	33.15	11.35	4.15	0.80	11.35	151	51.20	29.70	23.40	20.05	30.60
97	33.50	11.70	4.50	1.15	11.70	152	51.55	30.05	23.75	20.40	30.95
98	33.85	12.05	4.85	1.50	12.05	153	51.85	30.35	24.10	20.75	31.30
99	34.20	12.40	5.20	1.85	12.40	154	52.20	30.70	24.45	21.10	31.65
100	34.50	12.75	5.55	2.20	12.75	155	52.50	31.00	24.80	21.45	32.00
101	34.85	13.10	5.90	2.55	13.10	156	52.80	31.35	25.15	21.80	32.35
102	35.20	13.45	6.25	2.90	13.45	157	53.15	31.65	25.50	22.15	32.70
103	35.55	13.80	6.60	3.25	13.80	158	53.45	32.00	25.85	22.50	33.05
104	35.90	14.15	6.95	3.60	14.15	159	53.80	32.30	26.20	22.85	33.40
105	36.25	14.50	7.30	3.95	14.50	160	54.10	32.65	26.55	23.20	33.75
106	36.60	14.85	7.65	4.30	14.85	161	54.40	32.95	26.90	23.55	34.10
107	36.95	15.20	8.00	4.65	15.20	162	54.75	33.30	27.25	23.90	34.45
108	37.30	15.55	8.35	5.00	15.55	163	55.05	33.60	27.60	24.25	34.80
109	37.65	15.90	8.70	5.35	15.90	164	55.40	33.95	27.95	24.60	35.15
110	37.95	16.25	9.05	5.70	16.25	165	55.70	34.25	28.30	24.95	35.50
111	38.30	16.60	9.40	6.05	16.60	166	56.00	34.60	28.65	25.30	35.85
112	38.65	16.95	9.75	6.40	16.95	167	56.35	34.90	29.00	25.65	36.20
113	39.00	17.30	10.10	6.75	17.30	168	56.65	35.25	29.35	26.00	36.55
114	39.35	17.65	10.45	7.10	17.65	169	57.00	35.55	29.70	26.35	36.90
115	39.70	18.00	10.80	7.45	18.00	170	57.30	35.90	30.05	26.70	37.25

Third Schedule—continued

TABLE D—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE NOT LESS THAN $64 BUT IS OR ARE LESS THAN $616 AND A HEALTH INSURANCE LEVY EXEMPTION CLAIM HAS NOT BEEN FURNISHED

Column 1	Column 2	Column 3			Column 4	Column 1	Column 2	Column 3			Column 4
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$388	$555	Optional instalment			Nil	$388	$555
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
171	57.60	36.20	30.40	27.05	37.60	231	83.05	55.70	51.40	48.05	58.60
172	57.95	36.55	30.75	27.40	37.95	232	83.50	56.05	51.75	48.40	58.95
173	58.25	36.85	31.10	27.75	38.30	233	83.95	56.35	52.05	48.70	59.25
174	58.60	37.20	31.45	28.10	38.65	234	84.45	56.70	52.40	49.05	59.60
175	58.90	37.50	31.80	28.45	39.00	235	84.90	57.00	52.70	49.35	59.90
176	59.20	37.85	32.15	28.80	39.35	236	85.35	57.35	53.05	49.70	60.25
177	59.55	38.15	32.50	29.15	39.70	237	85.80	57.65	53.35	50.00	60.55
178	59.85	38.50	32.85	29.50	40.05	238	86.25	58.00	53.70	50.35	60.90
179	60.20	38.80	33.20	29.85	40.40	239	86.75	58.30	54.00	50.65	61.20
180	60.50	39.15	33.55	30.20	40.75	240	87.20	58.65	54.35	51.00	61.55
181	60.80	39.45	33.90	30.55	41.10	241	87.65	58.95	54.65	51.30	61.85
182	61.15	39.80	34.25	30.90	41.45	242	88.10	59.30	55.00	51.65	62.20
183	61.45	40.10	34.60	31.25	41.80	243	88.55	59.60	55.30	51.95	62.50
184	61.80	40.45	34.95	31.60	42.15	244	89.05	59.95	55.65	52.30	62.85
185	62.10	40.75	35.30	31.95	42.50	245	89.50	60.25	55.95	52.60	63.15
186	62.40	41.10	35.65	32.30	42.85	246	89.95	60.60	56.30	52.95	63.50
187	62.80	41.40	36.00	32.65	43.20	247	90.40	60.90	56.60	53.25	63.80
188	63.25	41.75	36.35	33.00	43.55	248	90.85	61.25	56.95	53.60	64.15
189	63.75	42.05	36.70	33.35	43.90	249	91.35	61.55	57.25	53.90	64.45
190	64.20	42.40	37.05	33.70	44.25	250	91.80	61.90	57.60	54.25	64.80
191	64.65	42.70	37.40	34.05	44.60	251	92.25	62.20	57.90	54.55	65.10
192	65.10	43.05	37.75	34.40	44.95	252	92.70	62.55	58.25	54.90	65.45
193	65.55	43.35	38.10	34.75	45.30	253	93.15	62.85	58.55	55.20	65.75
194	66.05	43.70	38.45	35.10	45.65	254	93.65	63.20	58.90	55.55	66.10
195	66.50	44.00	38.80	35.45	46.00	255	94.10	63.50	59.20	55.85	66.40

196	66.95	44.35	39.15	35.80	46.35	256	94.55	63.85	59.55	56.20	66.75
197	67.40	44.65	39.50	36.15	46.70	257	95.00	64.15	59.85	56.50	67.05
198	67.85	45.00	39.85	36.50	47.05	258	95.45	64.50	60.20	56.85	67.40
199	68.35	45.30	40.20	36.85	47.40	259	95.95	64.80	60.50	57.15	67.70
200	68.80	45.65	40.55	37.20	47.75	260	96.40	65.15	60.85	57.50	68.05
201	69.25	45.95	40.90	37.55	48.10	261	96.85	65.45	61.15	57.80	68.35
202	69.70	46.30	41.25	37.90	48.45	262	97.30	65.80	61.50	58.15	68.70
203	70.15	46.60	41.60	38.25	48.80	263	97.75	66.10	61.80	58.45	69.00
204	70.65	46.95	41.95	38.60	49.15	264	98.25	66.45	62.15	58.80	69.35
205	71.10	47.25	42.30	38.95	49.50	265	98.70	66.75	62.45	59.10	69.65
206	71.55	47.60	42.65	39.30	49.85	266	99.15	67.10	62.80	59.45	70.00
207	72.00	47.90	43.00	39.65	50.20	267	99.60	67.40	63.10	59.75	70.30
208	72.45	48.25	43.35	40.00	50.55	268	100.05	67.75	63.45	60.10	70.65
209	72.95	48.55	43.70	40.35	50.90	269	100.55	68.05	63.75	60.40	70.95
210	73.40	48.90	44.05	40.70	51.25	270	101.00	68.40	64.10	60.75	71.30
211	73.85	49.20	44.40	41.05	51.60	271	101.45	68.70	64.40	61.05	71.60
212	74.30	49.55	44.75	41.40	51.95	272	101.90	69.05	64.75	61.40	71.95
213	74.75	49.85	45.10	41.75	52.30	273	102.35	69.35	65.05	61.70	72.25
214	75.25	50.20	45.45	42.10	52.65	274	102.85	69.70	65.40	62.05	72.60
215	75.70	50.50	45.80	42.45	53.00	275	103.30	70.00	65.70	62.35	72.90
216	76.15	50.85	46.15	42.80	53.35	276	103.75	70.35	66.05	62.70	73.25
217	76.60	51.15	46.50	43.15	53.70	277	104.20	70.65	66.35	63.00	73.55
218	77.05	51.50	46.85	43.50	54.05	278	104.65	71.00	66.70	63.35	73.90
219	77.55	51.80	47.20	43.85	54.40	279	105.15	71.30	67.00	63.65	74.20
220	78.00	52.15	47.55	44.20	54.75	280	105.60	71.65	67.35	64.00	74.55
221	78.45	52.45	47.90	44.55	55.10	281	106.05	71.95	67.65	64.30	74.85
222	78.90	52.80	48.25	44.90	55.45	282	106.50	72.30	68.00	64.65	75.20
223	79.35	53.10	48.60	45.25	55.80	283	106.95	72.60	68.30	64.95	75.50
224	79.85	53.45	48.95	45.60	56.15	284	107.45	72.95	68.65	65.30	75.85
225	80.30	53.75	49.30	45.95	56.50	285	107.90	73.25	68.95	65.60	76.15
226	80.75	54.10	49.65	46.30	56.85	286	108.35	73.60	69.30	65.95	76.50
227	81.20	54.40	50.00	46.65	57.20	287	108.80	73.90	69.60	66.25	76.80
228	81.65	54.75	50.35	47.00	57.55	288	109.25	74.25	69.95	66.60	77.15
229	82.15	55.05	50.70	47.35	57.90	289	109.75	74.55	70.25	66.90	77.45
230	82.60	55.40	51.05	47.70	58.25	290	110.20	74.90	70.60	67.25	77.80

Third Schedule—continued

Column 1	Column 2	Column 3			Column 4	Column 1	Column 2	Column 3			Column 4
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$388	$555				Nil	$388	$555
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
291	110.65	75.20	70.90	67.55	78.10	351	138.25	101.35	97.05	93.70	104.25
292	111.10	75.55	71.25	67.90	78.45	352	138.70	101.80	97.50	94.15	104.70
293	111.55	75.85	71.55	68.20	78.75	353	139.15	102.25	97.95	94.60	105.15
294	112.05	76.20	71.90	68.55	79.10	354	139.65	102.70	98.40	95.05	105.60
295	112.50	76.50	72.20	68.85	79.40	355	140.10	103.15	98.85	95.50	106.05
296	112.95	76.85	72.55	69.20	79.75	356	140.55	103.65	99.35	96.00	106.55
297	113.40	77.15	72.85	69.50	80.05	357	141.00	104.10	99.80	96.45	107.00
298	113.85	77.50	73.20	69.85	80.40	358	141.45	104.55	100.25	96.90	107.45
299	114.35	77.80	73.50	70.15	80.70	359	141.95	105.00	100.70	97.35	107.90
300	114.80	78.15	73.85	70.50	81.05	360	142.40	105.45	101.15	97.80	108.35
301	115.25	78.45	74.15	70.80	81.35	361	142.85	105.95	101.65	98.30	108.85
302	115.70	78.80	74.50	71.15	81.70	362	143.30	106.40	102.10	98.75	109.30
303	116.15	79.25	74.95	71.60	82.15	363	143.75	106.85	102.55	99.20	109.75
304	116.65	79.70	75.40	72.05	82.60	364	144.25	107.30	103.00	99.65	110.20
305	117.10	80.15	75.85	72.50	83.05	365	144.70	107.75	103.45	100.10	110.65
306	117.55	80.65	76.35	73.00	83.55	366	145.15	108.25	103.95	100.60	111.15
307	118.00	81.10	76.80	73.45	84.00	367	145.60	108.70	104.40	101.05	111.60
308	118.45	81.55	77.25	73.90	84.45	368	146.05	109.15	104.85	101.50	112.05
309	118.95	82.00	77.70	74.35	84.90	369	146.55	109.60	105.30	101.95	112.50
310	119.40	82.45	78.15	74.80	85.35	370	147.00	110.05	105.75	102.40	112.95
311	119.85	82.95	78.65	75.30	85.85	371	147.45	110.55	106.25	102.90	113.45
312	120.30	83.40	79.10	75.75	86.30	372	147.90	111.00	106.70	103.35	113.90
313	120.75	83.85	79.55	76.20	86.75	373	148.35	111.45	107.15	103.80	114.35
314	121.25	84.30	80.00	76.65	87.20	374	148.85	111.90	107.60	104.25	114.80
315	121.70	84.75	80.45	77.10	87.65	375	149.30	112.35	108.05	104.70	115.25

316	122.15	85.25	80.95	77.60	88.15	376	149.75	112.85	108.55	105.20	115.75
317	122.60	85.70	81.40	78.05	88.60	377	150.20	113.30	109.00	105.65	116.20
318	123.05	86.15	81.85	78.50	89.05	378	150.65	113.75	109.45	106.10	116.65
319	123.55	86.60	82.30	78.95	89.50	379	151.15	114.20	109.90	106.55	117.10
320	124.00	87.05	82.75	79.40	89.95	380	151.60	114.65	110.35	107.00	117.55
321	124.45	87.55	83.25	79.90	90.45	381	152.05	115.15	110.85	107.50	118.05
322	124.90	88.00	83.70	80.35	90.90	382	152.50	115.60	111.30	107.95	118.50
323	125.35	88.45	84.15	80.80	91.35	383	152.95	116.05	111.75	108.40	118.95
324	125.85	88.90	84.60	81.25	91.80	384	153.45	116.50	112.20	108.85	119.40
325	126.30	89.35	85.05	81.70	92.25	385	153.90	116.95	112.65	109.30	119.85
326	126.75	89.85	85.55	82.20	92.75	386	154.35	117.45	113.15	109.80	120.35
327	127.20	90.30	86.00	82.65	93.20	387	154.80	117.90	113.60	110.25	120.80
328	127.65	90.75	86.45	83.10	93.65	388	155.25	118.35	114.05	110.70	121.25
329	128.15	91.20	86.90	83.55	94.10	389	155.75	118.80	114.50	111.15	121.70
330	128.60	91.65	87.35	84.00	94.55	390	156.20	119.25	114.95	111.60	122.15
331	129.05	92.15	87.85	84.50	95.05	391	156.65	119.75	115.45	112.10	122.65
332	129.50	92.60	88.30	84.95	95.50	392	157.10	120.20	115.90	112.55	123.10
333	129.95	93.05	88.75	85.40	95.95	393	157.55	120.65	116.35	113.00	123.55
334	130.45	93.50	89.20	85.85	96.40	394	158.05	121.10	116.80	113.45	124.00
335	130.90	93.95	89.65	86.30	96.85	395	158.50	121.55	117.25	113.90	124.45
336	131.35	94.45	90.15	86.80	97.35	396	158.95	122.05	117.75	114.40	124.95
337	131.80	94.90	90.60	87.25	97.80	397	159.40	122.50	118.20	114.85	125.40
338	132.25	95.35	91.05	87.70	98.25	398	159.85	122.95	118.65	115.30	125.85
339	132.75	95.80	91.50	88.15	98.70	399	160.35	123.40	119.10	115.75	126.30
340	133.20	96.25	91.95	88.60	99.15	400	160.80	123.85	119.55	116.20	126.75
341	133.65	96.75	92.45	89.10	99.65	401	161.25	124.35	120.05	116.70	127.25
342	134.10	97.20	92.90	89.55	100.10	402	161.70	124.80	120.50	117.15	127.70
343	134.55	97.65	93.35	90.00	100.55	403	162.15	125.25	120.95	117.60	128.15
344	135.05	98.10	93.80	90.45	101.00	404	162.65	125.70	121.40	118.05	128.60
345	135.50	98.55	94.25	90.90	101.45	405	163.10	126.15	121.85	118.50	129.05
346	135.95	99.05	94.75	91.40	101.95	406	163.55	126.65	122.35	119.00	129.55
347	136.40	99.50	95.20	91.85	102.40	407	164.00	127.10	122.80	119.45	130.00
348	136.85	99.95	95.65	92.30	102.85	408	164.45	127.55	123.25	119.90	130.45
349	137.35	100.40	96.10	92.75	103.30	409	164.95	128.00	123.70	120.35	130.90
350	137.80	100.85	96.55	93.20	103.75	410	165.40	128.45	124.15	120.80	131.35

Third Schedule—continued

Column 1	Column 2	Column 3			Column 4	Column 1	Column 2	Column 3			Column 4
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$388	$555				Nil	$388	$555
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
411	165.85	128.95	124.65	121.30	131.85	471	193.45	156.55	152.25	148.90	159.45
412	166.30	129.40	125.10	121.75	132.30	472	193.90	157.00	152.70	149.35	159.90
413	166.75	129.85	125.55	122.20	132.75	473	194.35	157.45	153.15	149.80	160.35
414	167.25	130.30	126.00	122.65	133.20	474	194.85	157.90	153.60	150.25	160.80
415	167.70	130.75	126.45	123.10	133.65	475	195.30	158.35	154.05	150.70	161.25
416	168.15	131.25	126.95	123.60	134.15	476	195.75	158.85	154.55	151.20	161.75
417	168.60	131.70	127.40	124.05	134.60	477	196.20	159.30	155.00	151.65	162.20
418	169.05	132.15	127.85	124.50	135.05	478	196.65	159.75	155.45	152.10	162.65
419	169.55	132.60	128.30	124.95	135.50	479	197.15	160.20	155.90	152.55	163.10
420	170.00	133.05	128.75	125.40	135.95	480	197.60	160.65	156.35	153.00	163.55
421	170.45	133.55	129.25	125.90	136.45	481	198.05	161.15	156.85	153.50	164.05
422	170.90	134.00	129.70	126.35	136.90	482	198.50	161.60	157.30	153.95	164.50
423	171.35	134.45	130.15	126.80	137.35	483	198.95	162.05	157.75	154.40	164.95
424	171.85	134.90	130.60	127.25	137.80	484	199.45	162.50	158.20	154.85	165.40
425	172.30	135.35	131.05	127.70	138.25	485	199.90	162.95	158.65	155.30	165.85
426	172.75	135.85	131.55	128.20	138.75	486	200.35	163.45	159.15	155.80	166.35
427	173.20	136.30	132.00	128.65	139.20	487	200.80	163.90	159.60	156.25	166.80
428	173.65	136.75	132.45	129.10	139.65	488	201.25	164.35	160.05	156.70	167.25
429	174.15	137.20	132.90	129.55	140.10	489	201.75	164.80	160.50	157.15	167.70
430	174.60	137.65	133.35	130.00	140.55	490	202.20	165.25	160.95	157.60	168.15
431	175.05	138.15	133.85	130.50	141.05	491	202.65	165.75	161.45	158.10	168.65
432	175.50	138.60	134.30	130.95	141.50	492	203.10	166.20	161.90	158.55	169.10
433	175.95	139.05	134.75	131.40	141.95	493	203.55	166.65	162.35	159.00	169.55
434	176.45	139.50	135.20	131.85	142.40	494	204.05	167.10	162.80	159.45	170.00
435	176.90	139.95	135.65	132.30	142.85	495	204.60	167.55	163.25	159.90	170.45

436	177.35	140.45	136.15	132.80	143.35	496	205.20	168.05	163.75	160.40	170.95
437	177.80	140.90	136.60	133.25	143.80	497	205.80	168.50	164.20	160.85	171.40
438	178.25	141.35	137.05	133.70	144.25	498	206.40	168.95	164.65	161.30	171.85
439	178.75	141.80	137.50	134.15	144.70	499	207.00	169.40	165.10	161.75	172.30
440	179.20	142.25	137.95	134.60	145.15	500	207.60	169.85	165.55	162.20	172.75
441	179.65	142.75	138.45	135.10	145.65	501	208.20	170.35	166.05	162.70	173.25
442	180.10	143.20	138.90	135.55	146.10	502	208.80	170.80	166.50	163.15	173.70
443	180.55	143.65	139.35	136.00	146.55	503	209.40	171.25	166.95	163.60	174.15
444	181.05	144.10	139.80	136.45	147.00	504	210.00	171.70	167.40	164.05	174.60
445	181.50	144.55	140.25	136.90	147.45	505	210.60	172.15	167.85	164.50	175.05
446	181.95	145.05	140.75	137.40	147.95	506	211.20	172.65	168.35	165.00	175.55
447	182.40	145.50	141.20	137.85	148.40	507	211.80	173.10	168.80	165.45	176.00
448	182.85	145.95	141.65	138.30	148.85	508	212.40	173.55	169.25	165.90	176.45
449	183.35	146.40	142.10	138.75	149.30	509	213.00	174.00	169.70	166.35	176.90
450	183.80	146.85	142.55	139.20	149.75	510	213.60	174.45	170.15	166.80	177.35
451	184.25	147.35	143.05	139.70	150.25	511	214.20	174.95	170.65	167.30	177.85
452	184.70	147.80	143.50	140.15	150.70	512	214.80	175.40	171.10	167.75	178.30
453	185.15	148.25	143.95	140.60	151.15	513	215.40	175.85	171.55	168.20	178.75
454	185.65	148.70	144.40	141.05	151.60	514	216.00	176.30	172.00	168.65	179.20
455	186.10	149.15	144.85	141.50	152.05	515	216.60	176.75	172.45	169.10	179.65
456	186.55	149.65	145.35	142.00	152.55	516	217.20	177.25	172.95	169.60	180.15
457	187.00	150.10	145.80	142.45	153.00	517	217.80	177.70	173.40	170.05	180.60
458	187.45	150.55	146.25	142.90	153.45	518	218.40	178.15	173.85	170.50	181.05
459	187.95	151.00	146.70	143.35	153.90	519	219.00	178.60	174.30	170.95	181.50
460	188.40	151.45	147.15	143.80	154.35	520	219.60	179.05	174.75	171.40	181.95
461	188.85	151.95	147.65	144.30	154.85	521	220.20	179.55	175.25	171.90	182.45
462	189.30	152.40	148.10	144.75	155.30	522	220.80	180.00	175.70	172.35	182.90
463	189.75	152.85	148.55	145.20	155.75	523	221.40	180.45	176.15	172.80	183.35
464	190.25	153.30	149.00	145.65	156.20	524	222.00	180.90	176.60	173.25	183.80
465	190.70	153.75	149.45	146.10	156.65	525	222.60	181.35	177.05	173.70	184.25
466	191.15	154.25	149.95	146.60	157.15	526	223.20	181.85	177.55	174.20	184.75
467	191.60	154.70	150.40	147.05	157.60	527	223.80	182.30	178.00	174.65	185.20
468	192.05	155.15	150.85	147.50	158.05	528	224.40	182.75	178.45	175.10	185.65
469	192.55	155.60	151.30	147.95	158.50	529	225.00	183.20	178.90	175.55	186.10
470	193.00	156.05	151.75	148.40	158.95	530	225.60	183.65	179.35	176.00	186.55

Third Schedule—continued

Column 1	Column 2	Column 3			Column 4	Column 1	Column 2	Column 3			Column 4
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where sub-paragraph 54da (b) (i) applies	Amount of deduction where total rebate value is—			Optional instalment
		Nil	$388	$555	Optional instalment			Nil	$388	$555
		(i)	(ii)	(iii)				(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$
531	226.20	184.15	179.85	176.50	187.05	576	253.20	204.85	200.55	197.20	207.75
532	226.80	184.60	180.30	176.95	187.50	577	253.80	205.30	201.00	197.65	208.20
533	227.40	185.05	180.75	177.40	187.95	578	254.40	205.75	201.45	198.10	208.65
534	228.00	185.50	181.20	177.85	188.40	579	255.00	206.20	201.90	198.55	209.10
535	228.60	185.95	181.65	178.30	188.85	580	255.60	206.65	202.35	199.00	209.55
536	229.20	186.45	182.15	178.80	189.35	581	256.20	207.15	202.85	199.50	210.05
537	229.80	186.90	182.60	179.25	189.80	582	256.80	207.60	203.30	199.95	210.50
538	230.40	187.35	183.05	179.70	190.25	583	257.40	208.05	203.75	200.40	210.95
539	231.00	187.80	183.50	180.15	190.70	584	258.00	208.50	204.20	200.85	211.40
540	231.60	188.25	183.95	180.60	191.15	585	258.60	208.95	204.65	201.30	211.85
541	232.20	188.75	184.45	181.10	191.65	586	259.20	209.45	205.15	201.80	212.35
542	232.80	189.20	184.90	181.55	192.10	587	259.80	209.90	205.60	202.25	212.80
543	233.40	189.65	185.35	182.00	192.55	588	260.40	210.35	206.05	202.70	213.25
544	234.00	190.10	185.80	182.45	193.00	589	261.00	210.80	206.50	203.15	213.70
545	234.60	190.55	186.25	182.90	193.45	590	261.60	211.25	206.95	203.60	214.15
546	235.20	191.05	186.75	183.40	193.95	591	262.20	211.75	207.45	204.10	214.65
547	235.80	191.50	187.20	183.85	194.40	592	262.80	212.20	207.90	204.55	215.10
548	236.40	191.95	187.65	184.30	194.85	593	263.40	212.65	208.35	205.00	215.55
549	237.00	192.40	188.10	184.75	195.30	594	264.00	213.10	208.80	205.45	216.00
550	237.60	192.85	188.55	185.20	195.75	595	264.60	213.55	209.25	205.90	216.45
551	238.20	193.35	189.05	185.70	196.25	596	265.20	214.05	209.75	206.40	216.95
552	238.80	193.80	189.50	186.15	196.70	597	265.80	214.50	210.20	206.85	217.40
553	239.40	194.25	189.95	186.60	197.15	598	266.40	214.95	210.65	207.30	217.85
554	240.00	194.70	190.40	187.05	197.60	599	267.00	215.40	211.10	207.75	218.30
555	240.60	195.15	190.85	187.50	198.05	600	267.60	215.85	211.55	208.20	218.75

556	241.20	195.65	191.35	188.00	198.55	601	268.20	216.35	212.05	208.70	219.25
557	241.80	196.10	191.80	188.45	199.00	602	268.80	216.80	212.50	209.15	219.70
558	242.40	196.55	192.25	188.90	199.45	603	269.40	217.25	212.95	209.60	220.15
559	243.00	197.00	192.70	189.35	199.90	604	270.00	217.70	213.40	210.05	220.60
560	243.60	197.45	193.15	189.80	200.35	605	270.60	218.15	213.85	210.50	221.05
561	244.20	197.95	193.65	190.30	200.85	606	271.20	218.65	214.35	211.00	221.55
562	244.80	198.40	194.10	190.75	201.30	607	271.80	219.10	214.80	211.45	222.00
563	245.40	198.85	194.55	191.20	201.75	608	272.40	219.55	215.25	211.90	222.45
564	246.00	199.30	195.00	191.65	202.20	609	273.00	220.00	215.70	212.35	222.90
565	246.60	199.75	195.45	192.10	202.65	610	273.60	220.50	216.20	212.85	223.40
566	247.20	200.25	195.95	192.60	203.15	611	274.20	221.10	216.80	213.45	224.00
567	247.80	200.70	196.40	193.05	203.60	612	274.80	221.70	217.40	214.05	224.60
568	248.40	201.15	196.85	193.50	204.05	613	275.40	222.30	218.00	214.65	225.20
569	249.00	201.60	197.30	193.95	204.50	614	276.00	222.90	218.60	215.25	225.80
570	249.60	202.05	197.75	194.40	204.95	615	276.60	223.50	219.20	215.85	226.40
571	250.20	202.55	198.25	194.90	205.45
572	250.80	203.00	198.70	195.35	205.90
573	251.40	203.45	199.15	195.80	206.35
574	252.00	203.90	199.60	196.25	206.80
575	252.60	204.35	200.05	196.70	207.25

Further amendments

8. The Income Tax Regulations are further amended as set out in the Schedule.

SCHEDULE Regulation 8

FURTHER AMENDMENTS OF INCOME TAX REGULATIONS

Provision	Amendment
Sub-regulation 54c (1).......	Omit from sub-paragraph (a) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (a) (ii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (a) (ii) “ $352 ”, substitute “ $221.20 ”.
	Omit from sub-paragraph (a) (ii) “ 65 ”, substitute “ 60 ”.
	Omit from sub-paragraph (b) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (b) (ii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (b) (ii) “ $354.90 ” substitute “ $224.10 ”.
	Omit from sub-paragraph (b) (ii) “ 65 ”, substitute “ 60 ”.
Sub-regulation 54c (2).......	Omit from paragraph (a) “ $751 ”, substitute “ $616 ”.
	Omit from paragraph (b) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from paragraph (b) “ $357.80 ”, substitute “ $227 ”.
	Omit from paragraph (b) “ 65 ”, substitute “ 60 ”.
Sub-regulation 54d (1).......	Omit from sub-paragraph (a) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (a) (ii) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (a) (iii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (a) (iii) “ $352 ”, substitute “ $221.20 ”.
	Omit from sub-paragraph (a) (iii) “ 65 ”, substitute “ 60 ”.
	Omit from sub-paragraph (b) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (b) (ii) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (b) (iii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (b) (iii) “ $354.90 ”, substitute “ $224.10 ”.
	Omit from sub-paragraph (b) (iii) “ 65 ”, substitute “ 60 ”.
Sub-regulation 54d (2).......	Omit from paragraph (a) “ $751 ”, substitute “ $616 ”.
	Omit from paragraph (b) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (b) (i) “ $357.80 ”, substitute “ $227 ”.
	Omit from sub-paragraph (b) (ii) “ 65 ”, substitute “ 60 ”.
Regulation 54da...........	Omit from sub-paragraph (a) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (a) (ii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (a) (ii) “ $410.10 ”, substitute “ $274.30 ”.
	Omit from sub-paragraph (a) (ii) “ 65 ”, substitute “ 60 ”.
	Omit from sub-paragraph (b) (i) “ $751 ”, substitute “ $616 ”.
	Omit from sub-paragraph (b) (ii) “ $751 ” (wherever occurring), substitute “ $616 ”.
	Omit from sub-paragraph (b) (ii) “ $413 ”, substitute “ $277.20 ”.
	Omit from sub-paragraph (b) (ii) “ 65 ”, substitute “ 60 ”.

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