Statutory Rules
1974 No. 226
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1974.*
I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1974.
Dated this fourth day of December, 1974.
JOHN R. KERR
Governor-General.
By His Excellency’s Command,
FRANK CREAN
Treasurer.
Amendments of the Income Tax Regulations†
Commencement.
1. These Regulations shall come into operation on 1 January 1975.
Rates of deduction in absence of claim in respect of dependants.
2. Regulation 54a of the Income Tax Regulations is amended by omitting from paragraph (b) the amount “$228.90” and substituting the amount “$226.55”.
Rates of deduction where employee claims in respect of dependants.
3. Regulation 54b of the Income Tax Regulations is amended by omitting from paragraph (e) of sub-regulation (1) the amount “$228.15” and substituting the amount “$225.85”.
Third Schedule.
4. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted:—
* Notified in the Australian Government Gazette on 4 December 1974.
† Statutory Rules 1936, No. 94. as amended to date. For previous amendments of the Income Tax Regulations see footnote † to Statutory Rules 1974, No. 193 and see also Statutory Rules 1974, No. 193.
THIRD SCHEDULE Regulations 54a and 54b
TABLE A.—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES ARE LESS THAN ONE HUNDRED AND EIGHTY DOLLARS IN RESPECT OF A WEEK OR PART OF A WEEK
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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
$260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
21 | 0.10 | 0.10 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
22 | 0.15 | 0.15 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
23 | 0.20 | 0.20 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
24 | 0.20 | 0.20 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
25 | 0.25 | 0.25 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
26 | 0.30 | 0.30 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
27 | 0.35 | 0.35 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
28 | 0.40 | 0.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
29 | 0.40 | 0.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
30 | 0.45 | 0.45 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
31 | 0.50 | 0.50 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
32 | 0.55 | 0.55 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
33 | 0.60 | 0.60 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
34 | 0.60 | 0.60 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
35 | 0.65 | 0.65 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
36 | 0.70 | 0.70 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
37 | 0.75 | 0.75 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
38 | 0.75 | 0.75 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
39 | 0.85 | 0.85 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Third Schedule—continued
Table A—continued
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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
$260 | 1364 | 1468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
40 | 1.00 | 1.00 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
41 | 1.10 | 1.10 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
42 | 1.20 | 1.20 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
43 | 1.30 | 1.30 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
44 | 1.40 | 1.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
45 | 1.55 | 1.55 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
46 | 1.65 | 1.65 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
47 | 1.75 | 1.75 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
48 | 1.85 | 1.85 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
49 | 1.95 | 1.95 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
50 | 2.10 | 2.10 | 0.10 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
51 | 2.20 | 2.20 | 0.20 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
52 | 2.30 | 2.30 | 0.30 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
53 | 2.40 | 2.40 | 0.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
54 | 2.50 | 2.50 | 0.50 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
55 | 2.65 | 2.65 | 0.65 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
56 | 2.75 | 2.75 | 0.75 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
57 | 2.85 | 2.85 | 0.85 | 0.05 | .. | .. | .. | .. | .. | .. | .. | .. |
58 | 3.00 | 3.00 | 1.00 | 0.20 | .. | .. | .. | .. | .. | .. | .. | .. |
59 | 3.15 | 3.10 | 1.10 | 0.30 | .. | .. | .. | .. | .. | .. | .. | .. |
60 | 3.30 | 3.25 | 1.25 | 0.45 | .. | .. | .. | .. | .. | .. | .. | .. |
61 | 3.45 | 3.40 | 1.40 | 0.60 | .. | .. | .. | .. | .. | .. | .. | .. |
62 | 3.60 | 3.50 | 1.50 | 0.70 | .. | .. | .. | .. | .. | .. | .. | .. |
63 | 3.75 | 3.65 | 1.65 | 0.85 | 0.05 | .. | .. | .. | .. | .. | .. | .. |
64 | 3.85 | 3.80 | 1.80 | 1.00 | 0.20 | .. | .. | .. | .. | .. | .. | .. |
65 | 4.00 | 3.90 | 1.90 | 1.10 | 0.30 | .. | .. | .. | .. | .. | .. | .. |
66 | 4.15 | 4.05 | 2.05 | 1.25 | 0.45 | .. | .. | .. | .. | .. | .. | .. |
67 | 4.30 | 4.15 | 2.15 | 1.35 | 0.55 | .. | .. | .. | .. | .. | .. | .. |
68 | 4.45 | 4.30 | 2.30 | 1.50 | 0.70 | .. | .. | .. | .. | .. | .. | .. |
69 | 4.60 | 4.45 | 2.45 | 1.65 | 0.85 | .. | .. | .. | .. | .. | .. | .. |
70 | 4.75 | 4.55 | 2.55 | 1.75 | 0.95 | .. | .. | .. | .. | .. | .. | .. |
71 | 4.90 | 4.70 | 2.70 | 1.90 | 1.10 | .. | .. | .. | .. | .. | .. | .. |
72 | 5.05 | 4.85 | 2.85 | 2.05 | 1.25 | 0.05 | .. | .. | .. | .. | .. | .. |
73 | 5.20 | 4.95 | 2.95 | 2.15 | 1.35 | 0.15 | .. | .. | .. | .. | .. | .. |
74 | 5.30 | 5.10 | 3.10 | 2.30 | 1.50 | 0.30 | .. | .. | .. | .. | .. | .. |
75 | 5.45 | 5.20 | 3.20 | 2.40 | 1.60 | 0.40 | .. | .. | .. | .. | .. | .. |
76 | 5.60 | 5.35 | 3.35 | 2.55 | 1.75 | 0.55 | 0.15 | .. | .. | .. | .. | .. |
77 | 5.75 | 5.50 | 3.50 | 2.70 | 1.90 | 0.70 | 0.30 | .. | .. | .. | .. | .. |
78 | 5.90 | 5.60 | 3.60 | 2.80 | 2.00 | 0.80 | 0.40 | .. | .. | .. | .. | .. |
79 | 6.10 | 5.75 | 3.75 | 2.95 | 2.15 | 0.95 | 0.55 | .. | .. | .. | .. | .. |
80 | 6.30 | 5.90 | 3.90 | 3.10 | 2.30 | 1.10 | 0.70 | .. | .. | .. | .. | .. |
81 | 6.55 | 6.05 | 4.05 | 3.25 | 2.45 | 1.25 | 0.85 | .. | .. | .. | .. | .. |
82 | 6.75 | 6.25 | 4.25 | 3.45 | 2.65 | 1.45 | 1.05 | .. | .. | .. | .. | .. |
83 | 6.95 | 6.45 | 4.45 | 3.65 | 2.85 | 1.65 | 1.25 | 0.05 | .. | .. | .. | .. |
84 | 7.20 | 6.70 | 4.70 | 3.90 | 3.10 | 1.90 | 1.50 | 0.30 | .. | .. | .. | .. |
85 | 7.40 | 6.90 | 4.90 | 4.10 | 3.30 | 2.10 | 1.70 | 0.50 | 0.10 | .. | .. | .. |
86 | 7.60 | 7.10 | 5.10 | 4.30 | 3.50 | 2.30 | 1.90 | 0.70 | 0.30 | .. | .. | .. |
87 | 7.85 | 7.35 | 5.35 | 4.55 | 3.75 | 2.55 | 2.15 | 0.95 | 0.55 | .. | .. | .. |
88 | 8.05 | 7.55 | 5.55 | 4.75 | 3.95 | 2.75 | 2.35 | 1.15 | 0.75 | .. | .. | .. |
89 | 8.25 | 7.75 | 5.75 | 4.95 | 4.15 | 2.95 | 2.55 | 1.35 | 0.95 | .. | .. | .. |
90 | 8.50 | 8.00 | 6.00 | 5.20 | 4.40 | 3.20 | 2.80 | 1.60 | 1.20 | .. | .. | .. |
91 | 8.70 | 8.20 | 6.20 | 5.40 | 4.60 | 3.40 | 3.00 | 1.80 | 1.40 | 0.20 | .. | .. |
92 | 8.90 | 8.40 | 6.40 | 5.60 | 4.80 | 3.60 | 3.20 | 2.00 | 1.60 | 0.40 | .. | .. |
93 | 9.15 | 8.65 | 6.65 | 5.85 | 5.05 | 3.85 | 3.45 | 2.25 | 1.85 | 0.65 | .. | .. |
94 | 9.35 | 8.85 | 6.85 | 6.05 | 5.25 | 4.05 | 3.65 | 2.45 | 2.05 | 0.85 | .. | .. |
95 | 9.55 | 9.05 | 7.05 | 6.25 | 5.45 | 4.25 | 3.85 | 2.65 | 2.25 | 1.05 | .. | .. |
96 | 9.80 | 9.25 | 7.25 | 6.45 | 5.65 | 4.45 | 4.05 | 2.85 | 2.45 | 1.25 | .. | .. |
97 | 10.00 | 9.50 | 7.50 | 6.70 | 5.90 | 4.70 | 4.30 | 3.10 | 2.70 | 1.50 | .. | .. |
98 | 10.20 | 9.70 | 7.70 | 6.90 | 6.10 | 4.90 | 4.50 | 3.30 | 2.90 | 1.70 | 0.10 | .. |
99 | 10.45 | 9.90 | 7.90 | 7.10 | 6.30 | 5.10 | 4.70 | 3.50 | 3.10 | 1.90 | 0.30 | .. |
Third Schedule—continued
Table A—continued
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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
$260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
100 | 10.75 | 10.15 | 8.15 | 7.35 | 6.55 | 5.35 | 4.95 | 3.75 | 3.35 | 2.15 | 0.55 | .. |
101 | 11.00 | 10.35 | 8.35 | 7.55 | 6.75 | 5.55 | 5.15 | 3.95 | 3.55 | 2.35 | 0.75 | .. |
102 | 11.30 | 10.60 | 8.60 | 7.80 | 7.00 | 5.80 | 5.40 | 4.20 | 3.80 | 2.60 | 1.00 | .. |
103 | 11.60 | 10.90 | 8.90 | 8.10 | 7.30 | 6.10 | 5.70 | 4.50 | 4.10 | 2.90 | 1.30 | .. |
104 | 11.85 | 11.20 | 9.20 | 8.40 | 7.60 | 6.40 | 6.00 | 4.80 | 4.40 | 3.20 | 1.60 | .. |
105 | 12.15 | 11.50 | 9.50 | 8.70 | 7.90 | 6.70 | 6.30 | 5.10 | 4.70 | 3.50 | 1.90 | 0.30 |
106 | 12.45 | 11.80 | 9.80 | 9.00 | 8.20 | 7.00 | 6.60 | 5.40 | 5.00 | 3.80 | 2.20 | 0.60 |
107 | 12.70 | 12.10 | 10.10 | 9.30 | 8.50 | 7.30 | 6.90 | 5.70 | 5.30 | 4.10 | 2.50 | 0.90 |
108 | 13.00 | 12.40 | 10.40 | 9.60 | 8.80 | 7.60 | 7.20 | 6.00 | 5.60 | 4.40 | 2.80 | 1.20 |
109 | 13.30 | 12.70 | 10.70 | 9.90 | 9.10 | 7.90 | 7.50 | 6.30 | 5.90 | 4.70 | 3.10 | 1.50 |
110 | 13.55 | 13.00 | 11.00 | 10.20 | 9.40 | 8.20 | 7.80 | 6.60 | 6.20 | 5.00 | 3.40 | 1.80 |
111 | 13.85 | 13.25 | 11.25 | 10.45 | 9.65 | 8.45 | 8.05 | 6.85 | 6.45 | 5.25 | 3.65 | 2.05 |
112 | 14.15 | 13.55 | 11.55 | 10.75 | 9.95 | 8.75 | 8.35 | 7.15 | 6.75 | 5.55 | 3.95 | 2.35 |
113 | 14.40 | 13.85 | 11.85 | 11.05 | 10.25 | 9.05 | 8.65 | 7.45 | 7.05 | 5.85 | 4.25 | 2.65 |
114 | 14.70 | 14.15 | 12.15 | 11.35 | 10.55 | 9.35 | 8.95 | 7.75 | 7.35 | 6.15 | 4.55 | 2.95 |
115 | 15.00 | 14.45 | 12.45 | 11.65 | 10.85 | 9.65 | 9.25 | 8.05 | 7.65 | 6.45 | 4.85 | 3.25 |
116 | 15.30 | 14.75 | 12.75 | 11.95 | 11.15 | 9.95 | 9.55 | 8.35 | 7.95 | 6.75 | 5.15 | 3.55 |
117 | 15.55 | 15.05 | 13.05 | 12.25 | 11.45 | 10.25 | 9.85 | 8.65 | 8.25 | 7.05 | 5.45 | 3.85 |
118 | 15.85 | 15.35 | 13.35 | 12.55 | 11.75 | 10.55 | 10.15 | 8.95 | 8.55 | 7.35 | 5.75 | 4.15 |
119 | 16.15 | 15.60 | 13.60 | 12.80 | 12.00 | 10.80 | 10.40 | 9.20 | 8.80 | 7.60 | 6.00 | 4.40 |
120 | 16.45 | 15.90 | 13.90 | 13.10 | 12.30 | 11.10 | 10.70 | 9.50 | 9.10 | 7.90 | 6.30 | 4.70 |
121 | 16.85 | 16.25 | 14.25 | 13.45 | 12.65 | 11.45 | 11.05 | 9.85 | 9.45 | 8.25 | 6.65 | 5.05 |
122 | 17.20 | 16.60 | 14.60 | 13.80 | 13.00 | 11.80 | 11.40 | 10.20 | 9.80 | 8.60 | 7.00 | 5.40 |
123 | 17.55 | 17.00 | 15.00 | 14.20 | 13.40 | 12.20 | 11.80 | 10.60 | 10.20 | 9.00 | 7.40 | 5.80 |
124 | 17.95 | 17.35 | 15.35 | 14.55 | 13.75 | 12.55 | 12.15 | 10.95 | 10.55 | 9.35 | 7.75 | 6.15 |
125 | 18.30 | 17.75 | 15.75 | 14.95 | 14.15 | 12.95 | 12.55 | 11.35 | 10.95 | 9.75 | 8.15 | 6.55 |
126 | 18.65 | 18.10 | 16.10 | 15.30 | 14.50 | 13.30 | 12.90 | 11.70 | 11.30 | 10.10 | 8.50 | 6.90 |
127 | 19.00 | 18.50 | 16.50 | 15.70 | 14.90 | 13.70 | 13.30 | 12.10 | 11.70 | 10.50 | 8.90 | 7.30 |
128 | 19.40 | 18.90 | 16.90 | 16.10 | 15.30 | 14.10 | 13.70 | 12.50 | 12.10 | 10.90 | 9.30 | 7.70 |
129 | 19.75 | 19.25 | 17.25 | 16.45 | 15.65 | 14.45 | 14.05 | 12.85 | 12.45 | 11.25 | 9.65 | 8.05 |
130 | 20.10 | 19.65 | 17.65 | 16.85 | 16.05 | 14.85 | 14.45 | 13.25 | 12.85 | 11.65 | 10.05 | 8.45 |
131 | 20.50 | 20.00 | 18.00 | 17.20 | 16.40 | 15.20 | 14.80 | 13.60 | 13.20 | 12.00 | 10.40 | 8.80 |
132 | 20.85 | 20.40 | 18.40 | 17.60 | 16.80 | 15.60 | 15.20 | 14.00 | 13.60 | 12.40 | 10.80 | 9.20 |
133 | 21.20 | 20.75 | 18.75 | 17.95 | 17.15 | 15.95 | 15.55 | 14.35 | 13.95 | 12.75 | 11.15 | 9.55 |
134 | 21.55 | 21.15 | 19.15 | 18.35 | 17.55 | 16.35 | 15.95 | 14.75 | 14.35 | 13.15 | 11.55 | 9.95 |
135 | 21.95 | 21.50 | 19.50 | 18.70 | 17.90 | 16.70 | 16.30 | 15.10 | 14.70 | 13.50 | 11.90 | 10.30 |
136 | 22.30 | 21.90 | 19.90 | 19.10 | 18.30 | 17.10 | 16.70 | 15.50 | 15.10 | 13.90 | 12.30 | 10.70 |
137 | 22.65 | 22.25 | 20.25 | 19.45 | 18.65 | 17.45 | 17.05 | 15.85 | 15.45 | 14.25 | 12.65 | 11.05 |
138 | 23.00 | 22.65 | 20.65 | 19.85 | 19.05 | 17.85 | 17.45 | 16.25 | 15.85 | 14.65 | 13.05 | 11.45 |
139 | 23.40 | 23.00 | 21.00 | 20.20 | 19.40 | 18.20 | 17.80 | 16.60 | 16.20 | 15.00 | 13.40 | 11.80 |
140 | 23.85 | 23.40 | 21.40 | 20.60 | 19.80 | 18.60 | 18.20 | 17.00 | 16.60 | 15.40 | 13.80 | 12.20 |
141 | 24.30 | 23.80 | 21.80 | 21.00 | 20.20 | 19.00 | 18.60 | 17.40 | 17.00 | 15.80 | 14.20 | 12.60 |
142 | 24.75 | 24.30 | 22.25 | 21.50 | 20.70 | 19.50 | 19.10 | 17.90 | 17.50 | 16.30 | 14.70 | 13.10 |
143 | 25.20 | 24.75 | 22.65 | 21.90 | 21.15 | 19.95 | 19.55 | 18.35 | 17.95 | 16.75 | 15.15 | 13.55 |
144 | 25.65 | 25.20 | 23.00 | 22.25 | 21.50 | 20.40 | 20.00 | 18.80 | 18.40 | 17.20 | 15.60 | 14.00 |
145 | 26.15 | 25.65 | 23.40 | 22.65 | 21.90 | 20.75 | 20.40 | 19.25 | 18.85 | 17.65 | 16.05 | 14.45 |
146 | 26.60 | 26.10 | 23.80 | 23.00 | 22.25 | 21.15 | 20.75 | 19.65 | 19.25 | 18.10 | 16.50 | 14.90 |
147 | 27.05 | 26.55 | 24.30 | 23.40 | 22.65 | 21.50 | 21.15 | 20.00 | 19.65 | 18.50 | 16.95 | 15.35 |
148 | 27.50 | 27.00 | 24.75 | 23.80 | 23.00 | 21.90 | 21.50 | 20.40 | 20.00 | 18.90 | 17.35 | 15.80 |
149 | 27.95 | 27.45 | 25.20 | 24.30 | 23.40 | 22.25 | 21.90 | 20.75 | 20.40 | 19.25 | 17.75 | 16.25 |
150 | 28.40 | 27.95 | 25.65 | 24.75 | 23.80 | 22.65 | 22.25 | 21.15 | 20.75 | 19.65 | 18.10 | 16.60 |
151 | 28.90 | 28.40 | 26.10 | 25.20 | 24.30 | 23.00 | 22.65 | 21.50 | 21.15 | 20.00 | 18.50 | 17.00 |
152 | 29.35 | 28.85 | 26.55 | 25.65 | 24.75 | 23.40 | 23.00 | 21.90 | 21.50 | 20.40 | 18.90 | 17.35 |
153 | 29.80 | 29.30 | 27.00 | 26.10 | 25.20 | 23.80 | 23.40 | 22.25 | 21.90 | 20.75 | 19.25 | 17.75 |
154 | 30.25 | 29.75 | 27.45 | 26.55 | 25.65 | 24.30 | 23.80 | 22.65 | 22.25 | 21.15 | 19.65 | 18.10 |
155 | 30.70 | 30.20 | 27.95 | 27.00 | 26.10 | 24.75 | 24.30 | 23.00 | 22.65 | 21.50 | 20.00 | 18.50 |
156 | 31.15 | 30.65 | 28.40 | 27.45 | 26.55 | 25.20 | 24.75 | 23.40 | 23.00 | 21.90 | 20.40 | 18.90 |
157 | 31.60 | 31.10 | 28.85 | 27.95 | 27.00 | 25.65 | 25.20 | 23.80 | 23.40 | 22.25 | 20.75 | 19.25 |
158 | 32.10 | 31.60 | 29.30 | 28.40 | 27.45 | 26.10 | 25.65 | 24.30 | 23.80 | 22.65 | 21.15 | 19.65 |
159 | 32.55 | 32.05 | 29.75 | 28.85 | 27.95 | 26.55 | 26.10 | 24.75 | 24.30 | 23.00 | 21.50 | 20.00 |
Third Schedule—continued
Table A—continued
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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
$260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
160 | 33.05 | 32.50 | 30.20 | 29.30 | 28.40 | 27.00 | 26.55 | 25.20 | 24.75 | 23.40 | 21.90 | 20.40 |
161 | 33.55 | 33.00 | 30.65 | 29.75 | 28.85 | 27.45 | 27.00 | 25.65 | 25.20 | 23.80 | 22.25 | 20.75 |
162 | 34.05 | 33.50 | 31.10 | 30.20 | 29.30 | 27.95 | 27.45 | 26.10 | 25.65 | 24.30 | 22.65 | 21.15 |
163 | 34.55 | 34.00 | 31.60 | 30.65 | 29.75 | 28.40 | 27.95 | 26.55 | 26.10 | 24.75 | 23.00 | 21.50 |
164 | 35.05 | 34.50 | 32.05 | 31.10 | 30.20 | 28.85 | 28.40 | 27.00 | 26.55 | 25.20 | 23.40 | 21.90 |
165 | 35.55 | 35.00 | 32.50 | 31.60 | 30.65 | 29.30 | 28.85 | 27.45 | 27.00 | 25.65 | 23.80 | 22.25 |
166 | 36.05 | 35.50 | 33.00 | 32.05 | 31.10 | 29.75 | 29.30 | 27.95 | 27.45 | 26.10 | 24.30 | 22.65 |
167 | 36.55 | 36.00 | 33.50 | 32.50 | 31.60 | 30.20 | 29.75 | 28.40 | 27.95 | 26.55 | 24.75 | 23.00 |
168 | 37.05 | 36.50 | 34.00 | 33.00 | 32.05 | 30.65 | 30.20 | 28.85 | 28.40 | 27.00 | 25.20 | 23.40 |
169 | 37.55 | 37.00 | 34.50 | 33.50 | 32.50 | 31.10 | 30.65 | 29.30 | 28.85 | 27.45 | 25.65 | 23.80 |
170 | 38.05 | 37.50 | 35.00 | 34.00 | 33.00 | 31.60 | 31.10 | 29.75 | 29.30 | 27.95 | 26.10 | 24.30 |
171 | 38.55 | 38.00 | 35.50 | 34.50 | 33.50 | 32.05 | 31.60 | 30.20 | 29.75 | 28.40 | 26.55 | 24.75 |
172 | 39.05 | 38.50 | 36.00 | 35.00 | 34.00 | 32.50 | 32.05 | 30.65 | 30.20 | 28.85 | 27.00 | 25.20 |
173 | 39.55 | 39.00 | 36.50 | 35.50 | 34.50 | 33.00 | 32.50 | 31.10 | 30.65 | 29.30 | 27.45 | 25.65 |
174 | 40.05 | 39.50 | 37.00 | 36.00 | 35.00 | 33.50 | 33.00 | 31.60 | 31.10 | 29.75 | 27.95 | 26.10 |
175 | 40.55 | 40.00 | 37.50 | 36.50 | 35.50 | 34.00 | 33.50 | 32.05 | 31.60 | 30.20 | 28.40 | 26.55 |
176 | 41.05 | 40.50 | 38.00 | 37.00 | 36.00 | 34.50 | 34.00 | 32.50 | 32.05 | 30.65 | 28.85 | 27.00 |
177 | 41.55 | 41.00 | 38.50 | 37.50 | 36.50 | 35.00 | 34.50 | 33.00 | 32.50 | 31.10 | 29.30 | 27.45 |
178 | 42.05 | 41.50 | 39.00 | 38.00 | 37.00 | 35.50 | 35.00 | 33.50 | 33.00 | 31.60 | 29.75 | 27.95 |
179 | 42.55 | 42.00 | 39.50 | 38.50 | 37.50 | 36.00 | 35.50 | 34.00 | 33.50 | 32.05 | 30.20 | 28.40 |
Third Schedule—continued
TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES ARE NOT LESS THAN ONE HUNDRED AND EIGHTY DOLLARS, BUT ARE LESS THAN FIVE HUNDRED DOLLARS, IN RESPECT OF WEEK OR PART OF WEEK
Column 1 | Column 2 | Column 3 | 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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
180 | 43.05 | 42.50 | 200 | 53.10 | 52.55 | 220 | 63.85 | 63.30 | 240 | 74.65 | 74.10 |
181 | 43.55 | 43.00 | 201 | 53.65 | 53.05 | 221 | 64.40 | 63.85 | 241 | 75.20 | 74.65 |
182 | 44.05 | 43.50 | 202 | 54.20 | 53.60 | 222 | 64.95 | 64.35 | 242 | 75.75 | 75.20 |
183 | 44.55 | 44.00 | 203 | 54.75 | 54.15 | 223 | 65.45 | 64.90 | 243 | 76.30 | 75.75 |
184 | 45.05 | 44.50 | 204 | 55.25 | 54.70 | 224 | 66.00 | 65.45 | 244 | 76.85 | 76.30 |
185 | 45.55 | 44.95 | 205 | 55.80 | 55.20 | 225 | 66.55 | 66.00 | 245 | 77.40 | 76.85 |
186 | 46.05 | 45.45 | 206 | 56.35 | 55.75 | 226 | 67.10 | 66.50 | 246 | 77.95 | 77.40 |
187 | 46.55 | 45.95 | 207 | 56.90 | 56.30 | 227 | 67.60 | 67.05 | 247 | 78.50 | 77.95 |
188 | 47.05 | 46.45 | 208 | 57.40 | 56.85 | 228 | 68.15 | 67.60 | 248 | 79.05 | 78.50 |
189 | 47.55 | 46.95 | 209 | 57.95 | 57.35 | 229 | 68.70 | 68.15 | 249 | 79.60 | 79.05 |
190 | 48.05 | 47.45 | 210 | 58.50 | 57.90 | 230 | 69.25 | 68.65 | 250 | 80.15 | 79.55 |
191 | 48.55 | 47.95 | 211 | 59.05 | 58.45 | 231 | 69.75 | 69.20 | 251 | 80.70 | 80.10 |
192 | 49.05 | 48.45 | 212 | 59.55 | 59.00 | 232 | 70.30 | 69.75 | 252 | 81.25 | 80.65 |
193 | 49.55 | 48.95 | 213 | 60.10 | 59.50 | 233 | 70.85 | 70.30 | 253 | 81.80 | 81.20 |
194 | 50.05 | 49.45 | 214 | 60.65 | 60.05 | 234 | 71.40 | 70.80 | 254 | 82.35 | 81.75 |
195 | 50.50 | 49.95 | 215 | 61.15 | 60.60 | 235 | 71.90 | 71.35 | 255 | 82.90 | 82.30 |
196 | 51.00 | 50.45 | 216 | 61.70 | 61.15 | 236 | 72.45 | 71.90 | 256 | 83.45 | 82.85 |
197 | 51.50 | 50.95 | 217 | 62.25 | 61.65 | 237 | 73.00 | 72.45 | 257 | 84.00 | 83.40 |
198 | 52.05 | 51.45 | 218 | 62.80 | 62.20 | 238 | 73.55 | 73.00 | 258 | 84.55 | 83.95 |
200 | 52.60 | 52.00 | 219 | 63.30 | 62.75 | 239 | 74.10 | 73.55 | 259 | 85.10 | 84.50 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | 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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
260 | 85.65 | 85.05 | 285 | 99.40 | 98.75 | 310 | 113.15 | 112.45 | 335 | 127.90 | 127.15 |
261 | 86.20 | 85.60 | 286 | 99.95 | 99.30 | 311 | 113.70 | 113.00 | 336 | 128.50 | 127.75 |
262 | 86.75 | 86.15 | 287 | 100.50 | 99.85 | 312 | 114.25 | 113.55 | 337 | 129.05 | 128.35 |
263 | 87.30 | 86.70 | 288 | 101.05 | 100.40 | 313 | 114.80 | 114.10 | 338 | 129.65 | 128.95 |
264 | 87.85 | 87.25 | 289 | 101.60 | 100.95 | 314 | 115.40 | 114.65 | 339 | 130.25 | 129.50 |
265 | 88.40 | 87.80 | 290 | 102.15 | 101.50 | 315 | 116.00 | 115.25 | 340 | 130.85 | 130.10 |
266 | 88.95 | 88.35 | 291 | 102.70 | 102.05 | 316 | 116.60 | 115.85 | 341 | 131.45 | 130.70 |
267 | 89.50 | 88.90 | 292 | 103.25 | 102.60 | 317 | 117.20 | 116.45 | 342 | 132.05 | 131.30 |
268 | 90.05 | 89.45 | 293 | 103.80 | 103.15 | 318 | 117.80 | 117.05 | 343 | 132.65 | 131.90 |
269 | 90.60 | 90.00 | 294 | 104.35 | 103.70 | 319 | 118.40 | 117.60 | 344 | 133.25 | 132.50 |
270 | 91.15 | 90.55 | 295 | 104.90 | 104.25 | 320 | 119.00 | 118.20 | 345 | 133.85 | 133.10 |
271 | 91.70 | 91.10 | 296 | 105.45 | 104.80 | 321 | 119.55 | 118.80 | 346 | 134.40 | 133.70 |
272 | 92.25 | 91.65 | 297 | 106.00 | 105.35 | 322 | 120.15 | 119.40 | 347 | 135.00 | 134.30 |
273 | 92.80 | 92.20 | 298 | 106.55 | 105.90 | 323 | 120.75 | 120.00 | 348 | 135.60 | 134.90 |
274 | 93.35 | 92.75 | 299 | 107.10 | 106.45 | 324 | 121.35 | 120.60 | 349 | 136.20 | 135.45 |
275 | 93.90 | 93.25 | 300 | 107.65 | 106.95 | 325 | 121.95 | 121.20 | 350 | 136.80 | 136.05 |
276 | 94.45 | 93.80 | 301 | 108.20 | 107.50 | 326 | 122.55 | 121.80 | 351 | 137.40 | 136.65 |
277 | 95.00 | 94.35 | 302 | 108.75 | 108.05 | 327 | 123.15 | 122.40 | 352 | 138.00 | 137.25 |
278 | 95.55 | 94.90 | 303 | 109.30 | 108.60 | 328 | 123.75 | 123.00 | 353 | 138.60 | 137.85 |
279 | 96.10 | 95.45 | 304 | 109.85 | 109.15 | 329 | 124.30 | 123.55 | 354 | 139.15 | 138.45 |
280 | 96.65 | 96.00 | 305 | 110.40 | 109.70 | 330 | 124.90 | 124.15 | 355 | 139.75 | 139.05 |
281 | 97.20 | 96.55 | 306 | 110.95 | 110.25 | 331 | 125.50 | 124.75 | 356 | 140.35 | 139.65 |
282 | 97.75 | 97.10 | 307 | 111.50 | 110.80 | 332 | 126.10 | 125.35 | 357 | 140.95 | 140.25 |
283 | 98.30 | 97.65 | 308 | 112.05 | 111.35 | 333 | 126.70 | 125.95 | 358 | 141.55 | 140.85 |
284 | 98.85 | 98.20 | 309 | 112.60 | 111.90 | 334 | 127.30 | 126.55 | 359 | 142.15 | 141.40 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | 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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
360 | 142.75 | 142.00 | 385 | 157.60 | 156.90 | 410 | 172.55 | 171.85 | 435 | 187.55 | 186.85 |
361 | 143.35 | 142.60 | 386 | 158.20 | 157.50 | 411 | 173.15 | 172.45 | 436 | 188.15 | 187.45 |
362 | 143.90 | 143.20 | 387 | 158.75 | 158.10 | 412 | 173.75 | 173.05 | 437 | 188.75 | 188.05 |
363 | 144.50 | 143.80 | 388 | 159.35 | 158.70 | 413 | 174.35 | 173.65 | 438 | 189.35 | 188.65 |
364 | 145.10 | 144.40 | 389 | 159.95 | 159.25 | 414 | 174.95 | 174.25 | 439 | 189.95 | 189.25 |
365 | 145.70 | 145.00 | 390 | 160.55 | 159.85 | 415 | 175.55 | 174.85 | 440 | 190.55 | 189.85 |
366 | 146.30 | 145.60 | 391 | 161.15 | 160.45 | 416 | 176.15 | 175.45 | 441 | 191.15 | 190.45 |
367 | 146.90 | 146.20 | 392 | 161.75 | 161.05 | 417 | 176.75 | 176.05 | 442 | 191.75 | 191.05 |
368 | 147.50 | 146.80 | 393 | 162.35 | 161.65 | 418 | 177.35 | 176.65 | 443 | 192.35 | 191.65 |
369 | 148.10 | 147.35 | 394 | 162.95 | 162.25 | 419 | 177.95 | 177.25 | 444 | 192.95 | 192.25 |
370 | 148.70 | 147.95 | 395 | 163.55 | 162.85 | 420 | 178.55 | 177.85 | 445 | 193.55 | 192.85 |
371 | 149.25 | 148.55 | 396 | 164.15 | 163.45 | 421 | 179.15 | 178.45 | 446 | 194.15 | 193.45 |
372 | 149.85 | 149.15 | 397 | 164.75 | 164.05 | 422 | 179.75 | 179.05 | 447 | 194.75 | 194.05 |
373 | 150.45 | 149.75 | 398 | 165.35 | 164.65 | 423 | 180.35 | 179.65 | 448 | 195.35 | 194.65 |
374 | 151.05 | 150.35 | 399 | 165.95 | 165.25 | 424 | 180.95 | 180.25 | 449 | 195.95 | 195.25 |
375 | 151.65 | 150.95 | 400 | 166.55 | 165.85 | 425 | 181.55 | 180.85 | 450 | 196.55 | 195.85 |
376 | 152.25 | 151.55 | 401 | 167.15 | 166.45 | 426 | 182.15 | 181.45 | 451 | 197.15 | 196.45 |
377 | 152.85 | 152.15 | 402 | 167.75 | 167.05 | 427 | 182.75 | 182.05 | 452 | 197.75 | 197.05 |
378 | 153.45 | 152.75 | 403 | 168.35 | 167.65 | 428 | 183.35 | 182.65 | 453 | 198.35 | 197.65 |
379 | 154.00 | 153.30 | 404 | 168.95 | 168.25 | 429 | 183.95 | 183.25 | 454 | 198.95 | 198.25 |
380 | 154.60 | 153.90 | 405 | 169.55 | 168.85 | 430 | 184.55 | 183.85 | 455 | 199.55 | 198.85 |
381 | 155.20 | 154.50 | 406 | 170.15 | 169.45 | 431 | 185.15 | 184.45 | 456 | 200.15 | 199.45 |
382 | 155.80 | 155.10 | 407 | 170.75 | 170.05 | 432 | 185.75 | 185.05 | 457 | 200.75 | 200.05 |
383 | 156.40 | 155.70 | 408 | 171.35 | 170.65 | 433 | 186.35 | 185.65 | 458 | 201.35 | 200.65 |
384 | 157.00 | 156.30 | 409 | 171.95 | 171.25 | 434 | 186.95 | 186.25 | 459 | 201.95 | 201.25 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | 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 no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
460 | 202.55 | 201.85 | 470 | 208.55 | 207.85 | 480 | 214.55 | 213.85 | 490 | 220.55 | 219.85 |
461 | 203.15 | 202.45 | 471 | 209.15 | 208.45 | 481 | 215.15 | 214.45 | 491 | 221.15 | 220.45 |
462 | 203.75 | 203.05 | 472 | 209.75 | 209.05 | 482 | 215.75 | 215.05 | 492 | 221.75 | 221.05 |
463 | 204.35 | 203.65 | 473 | 210.35 | 209.65 | 483 | 216.35 | 215.65 | 493 | 222.35 | 221.65 |
464 | 204.95 | 204.25 | 474 | 210.95 | 210.25 | 484 | 216.95 | 216.25 | 494 | 222.95 | 222.25 |
465 | 205.55 | 204.85 | 475 | 211.55 | 210.85 | 485 | 217.55 | 216.85 | 495 | 223.55 | 222.85 |
466 | 206.15 | 205.45 | 476 | 212.15 | 211.45 | 486 | 218.15 | 217.45 | 496 | 224.15 | 223.45 |
467 | 206.75 | 206.05 | 477 | 212.75 | 212.05 | 487 | 218.75 | 218.05 | 497 | 224.75 | 224.05 |
468 | 207.35 | 206.65 | 478 | 213.35 | 212.65 | 488 | 219.35 | 218.65 | 498 | 225.35 | 224.65 |
469 | 207.95 | 207.25 | 479 | 213.95 | 213.25 | 489 | 219.95 | 219.25 | 499 | 225.95 | 225.25 |