Income Tax Regulations (Amendment)

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STATUTORY RULES.

1948. No. .

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1947.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1947

Dated this NINTH

day of SEPTEMBER, 1948.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Amendments of the Income Tax Regulations.†

Commencement.

1. These Regulations shall come into operation on the first day of October, 1948.

Rates of deductions where no dependants.

2. Regulation 54a of the Income Tax Regulations is amended—

(a) by omitting from paragraph (b) the words “ Fifty-four pounds ” and inserting in their stead the words “ Sixty pounds ”;

(b) by omitting from paragraph (b) the words “ six shillings ” and inserting in their stead the words “ five shillings ”;

(c) by omitting from paragraph (c) the words “ Fifty-four pounds ” (twice occurring) and inserting in their stead the words “ Sixty pounds” ; and

(d) by omitting from paragraph (c) the words “ Twenty-one pounds twelve shillings ” and inserting in their stead the words “ Twenty-two pounds ten shillings ”.

Rates of deductions which employee has dependants.

3. Regulation 54b of the Income Tax Regulations is amended—

(a) by omitting from paragraph (e) of sub-regulation (1.) the words “ Fifty-four pounds ” and inserting in their stead the words “ Sixty pounds ”;

(b) by omitting from paragraph (e) of sub-regulation (1.) the words “ fourteen shillings ” (twice occurring) and inserting in their stead the words “ twelve shillings ”;

(c) by omitting from paragraph (e) of sub-regulation (1.) the words “ six shillings ” and inserting in their stead the words “ five shillings ”; and

(d) by omitting from paragraph (f) of sub-regulation (1.) the words “ Fifty-four pounds ” and inserting in their stead the words “ Sixty pounds ”.

* Notified in the Commonwealth Gazette on , 1948.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 138 and 280 ; 1941, Nos. 120 and 327; 1942, Nos. 330 and 553 ; 1943, Nos. 80, 127 and 151 ; 1944, Nos. 90 and 124 ; 1945, Nos. 12, 85, 139 and 192 ; 1946, No. 135; and 1947, Nos. 77 and 173.

4951.—Price . 25/7.9.1948.

Third Schedule

4. The Third Schedule to the Income Tax Regulations is repealed and the following schedule inserted in its stead :—

“ THE THIRD SCHEDULE. Regs. 54a, 54b.

Rates of Deductions.

Column 1.											Column 2.																																											Column 3.
Where the salary or wages in respect of any week or part of a week—											The amount of the deduction in respect of that week or part of a week shall be—
Exceeds—					But does not exceed—						(i)					(ii)					(iii)					(iv)					(v)					(vi)					(vii)					(viii)				(ix)				Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
											Where the employee has no dependants.					Where the rebate value of the dependant of the employee is £100.					Where the rebate value of the dependant or dependants of the employee is £150.					Where the rebate value of the dependants of the employee is £200.					Where the rebate value of the dependants of the employee is £250.					Where the rebate value of the dependents of the employee is £300.					Where the rebate value of the dependants of the employee is £350.					Where the rebate value of the dependants of the employee is £400.				Where the rebate value of the dependants of the employee is £450.
£	s.		d.		£		s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.	£	s.		d.	£	s.		d.
2	0		0		2		2		6					6			..					..					..					..					..					..					..				..				..
2	2		6		2		5		0					9			..					..					..					..					..					..					..				..				..
2	5		0		2		7		6			1		0			..					..					..					..					..					..					..				..				..
2	7		6		2		10		0			1		0			..					..					..					..					..					..					..				..				..
2	10		0		2		12		6			1		3			..					..					..					..					..					..					..				..				..
2	12		6		2		15		0			1		3			..					..					..					..					..					..					..				..				..
2	15		0		2		17		6			1		6			..					..					..					..					..					..					..				..				..
2	17		6		3		0		0			1		6			..					..					..					..					..					..					..				..				..
3	0		0		3		2		6			1		9			..					..					..					..					..					..					..				..				..
3		2		6		3		5		0			1		9					3			..					..					..					..					..					..				..				..
3		5		0		3		7		6			2		0					3			..					..					..					..					..					..				..				..
3		7		6		3		10		0			2		3					6			..					..					..					..					..					..				..				..
3		10		0		3		12		6			2		6					6			..					..					..					..					..					..				..				..
3		12		6		3		15		0			2		9					9			..					..					..					..					..					..				..				..
3		15		0		3		17		6			3		0					9			..					..					..					..					..					..				..				..
3		17		6		4		0		0			3		3			1		0			..		3			..					..					..					..					..				..				..
4		0		0		4		2		6			3		6			1		0			..		3			..					..					..					..					..				..				..
4		2		6		4		5		0			3		9			1		3			..		6			..					..					..					..					..				..				..
4		5		0		4		7		6			4		0			1		6			..		6			..					..					..					..					..				..				..
4		7		6		4		10		0			4		3			1		9			..		9			..					..					..					..					..				..				..
4		10		0		4		12		6			4		6			2		0			..		9			..					..					..					..					..				..				..
4		12		6		4		15		0			4		9			2		3			1		0			..					..					..					..					..				..				..
4		15		0		4		17		6			5		0			2		6			1		3			..					..					..					..					..				..				..
4		17		6		5		0		0			5		3			2		9			1		3					3			..					..					..					..				..				..
5		0		0		5		2		6			5		9			3		3			1		6					3			..					..					..					..				..				..
5		2		6		5		5		0			6		0			3		6			1		9					6			..					..					..					..				..				..
5		5		0		5		7		6			6		3			3		9			2		0					6			..					..					..					..				..				..
5		7		6		5		10		0			6		6			4		0			2		3					9								..					..					..				..				..
5		10		0		5		12		6			6		9			4		3			2		6			1		0					3			..					..					..				..				..
5		12		6		5		15		0			7		0			4		6			2		9			1		3					3			..					..					..				..				..
5		15		0		5		17		6			7		6			4		9			3		0			1		6					6			..					..					..				..				..
5		17		6		6		0		0			8		0			5		0			3		3			1		9					9			..					..					..				..				..
6		0		0		6		2		6			8		6			5		6			3		9			2		3			1		0			..					..					..				..				..
6		2		6		6		5		0			8		9			5		9			4		0			2		6			1		3					3			..					..				..				..
6		5		0		6		7		6			9		3			6		0			4		3			2		9			1		6					3			..					..				..				..
6		7		6		6		10		0			9		6			6		3			4		6			3		0			1		9					6			..					..				..				..
6		10		0		6		12		6			10		0			6		9			4		9			3		3			2		0					9			..					..				..				..
6		12		6		6		15		0			10		3			7		0			5		0			3		6			2		3			1		0			..					..				..				..
6		15		0		6		17		6			10		9			7		6			5		6			4		0			2		6			1		3					3			..				..				..
6		17		6		7		0		0			11		0			7		9			5		9			4		3			2		9			1		6					3			..				..				..
7		0		0		7		2		6			11		6			8		3			6		3			4		9			3		3			1		9					3			..				..				..
7		2		6		7		5		0			11		9			8		6			6		6			5		0			3		6			2		0					6			..				..				..

The Third Schedule—continued.

Column 1.											Column 2.																																																		.
Where the salary or wages in respect of any week or part of a week—											The amount of the deduction in respect of that week or part of a week shall be—
Exceeds—						But does not exceed—					(i)						(ii)						(iii)						(iv)						(v)						(vi)					(vii)					(viii)					(ix)					Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
											Where the employee has no dependants.						Where the rebate value of the dependant of the employee is £100.						Where the rebate value of the dependant or dependants of the employee is £150.						Where the rebate valuti of the dependants of the employee is £200.						Where the rebate value of the dependants of the employee is £250.						Where the rebate value of the dependants of the employee is £300.					Where the rebate value of the dependants of the employee is £350.					Where the rebate value of the dependants of the employee is £400.					Where the rebate value of the dependants of the employee is £450.
£		s.		d.		£		s.	d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.		£	s.		d.
7		5		0		7		7	6				12		3				9		0				7		0				5		3				3		9			2		3					6			..					..					..
7		7		6		7		10	0				12		6				9		3				7		3				5		6				4		0			2		6					9			..
7		10		0		7		12	6				13		0				9		9				7		9				5		9				4		3			2		9			1		0			..
7		12		6		7		15	0				13		6				10		0				8		0				6		0				4		6			3		0			1		3			..
7		15		0		7		17	6				14		0				10		6				8		6				6		6				4		9			3		3			1		6					3
7		17		6		8		0	0				14		6				11		0				9		0				7		0				5		0			3		6			1		9					3
8		0		0		8		2	6				15		0				11		6				9		6				7		6				5		6			3		9			2		0					3
8		2		6		8		5	0				15		3				11		9				9		9				7		9				5		9			4		0			2		3					6
8		5		0		8		7	6				15		9				12		3				10		3				8		3				6		3			4		3			2		6					9
8		7		6		8		10	0				16		0				12		6				10		6				8		6				6		6			4		6			2		9			1		0
8		10		0		8		12	6				16		6				13		0				10		9				8		9				6		9			4		9			3		0			1		3
8		12		6		8		15	0				17		0				13		3				11		0				9		0				7		0			5		0			3		3			1		6
8	15		0		8		17			6				17		6				13		9				11		6				9		3				7		3			5		3			3		6			1		9					3					3
8	17		6		9		0			0				18		0				14		0				11		9				9		6				7		6			5		6			3		9			2		0					3					3
9	0		0		9		2			6				18		6				14		6				12		3				10		0				8		0			6		0			4		0			2		3					6					6
9	2		6		9		5			0				19		0				14		9				12		6				10		3				8		3			6		3			4		3			2		6					9					9
9	5		0		9		7			6				19		6				15		3				13		0				10		9				8		6			6		6			4		6			2		9			1		0			1		0
9	7		6		9		10			0		1		0		0				15		6				13		3				11		0				8		9			6		9			4		9			3		0			1		3			1		3
9	10		0		9		12			6		1		0		6				16		0				13		9				11		6				9		3			7		0			5		0			3		3			1		6			1		6
9	12		6		9		15			0		1		1		0				16		6				14		0				11		9				9		6			7		3			5		3			3		6			1		9			1		9
9	15		0		9		17			6		1		1		6				17		0				14		6				12		3				10		0			7		9			5		6			3		9			2		0			2		0
9	17		6		10		0			0		1		2		0				17		6				15		0				12		9				10		6			8		3			6		0			4		0			2		3			2		0
10	0		0		10		2			6		1		2		6				18		0				15		6				13		3				11		0			8		9			6		6			4		6			2		6			2		0
10	2		6		10		5			0		1		3		0				18		3				15		9				13		6				11		3			9		0			6		9			4		9			2		9			2		0
10	5		0		10		7			6		1		3		6				18		9				16		3				13		9				11		6			9		3			7		0			5		0			3		0			2		0
10	7		6		10		10			0		1		4		0				19		0				16		6				14		0				11		9			9		6			7		3			5		3			3		3			2		0
10	10		0		10		12			6		1		4		6				19		6				17		0				14		6				12		0			9		9			7		6			5		6			3		6			2		0
10	12		6		10		15			0		1		5		0		1		0		0				17		6				15		0				12		6			10		3			8		0			5		9			3		9			2		0
10	15		0		10		17			6		1		5		6		1		0		6				18		0				15		6				13		0			10		9			8		6			6		3			4		0			2		3
10	17		6		11		0			0		1		6		0		1		1		0				18		6				16		0				13		6			11		3			9		0			6		9			4		6			2		3
11	0		0		11		2			6		1		6		6		1		1		6				19		0				16		6				14		0			11		9			9		6			7		3			5		0			2		3
11	2		6		11		5			0		1		7		0		1		2		0				19		6				17		0				14		6			12		0			9		9			7		6			5		3			2		3
11	5		0		11		7			6		1		7		6		1		2		6		1		0		0				17		6.				15		0			12		6			10		0			7		9			5		6			2		3
11	7		6		11		10			0		1		8		0		1		3		0		1		0		6				18		0				15		6			13		0			10		6			8		3			6		0			2		3
11	10		0		11		12			6		1		8		6		1		3		6		1		1		0				18		6				16		0			13		6			11		0			8		9			6		6			2		3
11	12		6		11		15			0		1		9		0		1		4		0		1		1		6				19		0				16		6			14		0			11		6			9		3			7		0			2		3
11	15		0		11		17			6		1		9		6		1		4		6		1		2		0				19		6				17		0			14		6			12		0			9		9			7		6			2		3
11	17		6		12		0			0		1		10		3		1		5		0		1		2		6		1		0		0				17		6			15		0			12		6			10		3			8		0			2		3
12	0		0		12		2			6		1		11		0		1		5		6		1		3		0		1		0		6				18		0			15		6			13		0			10		9			8		6			2		3
12	2		6		12		5			0		1		11		6		1		6		0		1		3		6		1		1		0				18		6			16		0			13		6			11		0			8		9			2		3
12	5		0		12		7			6		1		12		0		1		6		6		1		4		0		1		1		6				19		0			16		6			14		0			11		6			9		0			2		6
12	7		6		12		10			0		1		12		6		1		7		0		1		4		6		1		2		0				19		6			17		0			14		6			12		0			9		6			2		6
12	10		0		12		12			6		1		13		0		1		7		6		1		5		0		1		2		6		1		0		0			17		6			15		0			12		6			10		0			2		6
12	12		6		12		15			0		1		13		6		1		8		0		1		5		6		1		3		0		1		0		6			18		0			15		6			13		0			10		6			2		6
12	15		0		12		17			6		1		14		0		1		8		6		1		6		0		1		3		6		1		1		0			18		6			16		0			13		6			11		0			2		6

The Third Schedule—continued.

Column 1.						Column 2.																																	Column 3.
Where the salary or wages in respect of any week or part of a week—						The amount of the deduction in respect of that week or part of a week shall be—																																	Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)				(v)				(vi)				(vii)				(viii)					(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.				Where the rebate value of the dependants of the employee is £250.				Where the rebate value of the dependants of the employee is £300.				Where the rebate value of the dependants of the employee is £350.				Where the rebate value of the dependants of the employee is £400.					Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.		£	s.	d.		£	s.	d.		£	s.	d.		£	s.		d.		£	s.	d.	£		s.		d.
12	17	6	13	0	0		14	9	1	9	0	1	6	6	1	4	0		1	1	6			19	0			16	6			14		0			11	6			2		6
13	0	0	13	2	6		15	6	1	9	9	1	7	0	1	4	6		1	2	0			19	6			17	0			14		6			12	0			2		6
13	2	6	13	5	0		16	0	1	10	3	1	7	6	1	5	0		1	2	6		1	0	0			17	6			15		0			12	6			2		6
13	5	0	13	7	6		16	6	1	10	9	1	8	0	1	5	6		1	3	0		1	0	6			18	0			15		6			13	0			2		6
13	7	6	13	10	0		17	3	1	11	3	1	8	6	1	6	0		1	3	6		1	1	0			18	6			16		0			13	6			2		6
13	10	0	13	12	6		17	9	1	11	9	1	9	0	1	6	6		1	4	0		1	1	6			19	0			16		6			14	0			2		6
13	12	6	13	15	0		18	3	1	12	3	1	9	6	1	7	0		1	4	6		1	2	0			19	6			17		0			14	6			2		6
13	15	0	13	17	6		19	0	1	13	0	1	10	0	1	7	6		1	5	0		1	2	6		1	0	0			17		6			15	0			2		6
13	17	6	14	0	0		19	9	1	13	9	1	10	9	1	8	0		1	5	6		1	3	0		1	0	6			18		0			15	6			2		6
14	0	0	14	2	6	2	0	6	1	14	6	1	11	6	1	8	9		1	6	0		1	3	3		1	0	9			18		3			15	9			2		6
14	2	6	14	5	0	2	1	0	1	15	0	1	12	0	1	9	3		1	6	6		1	3	9		1	1	3			18		9			16	3			2		6
14	5	0	14	7	6	2	1	9	1	15	6	1	12	6	1	9	9		1	7	0		1	4	3		1	1	9			19		3			16	9			2		6
14	7	6	14	10	0	2	2	3	1	16	0	1	13	0	1	10		3	1	7		6	1	4		9	1	2	3			19	9				17	3		2		6
14	10	0	14	12	6	2	3	0	1	16	9	1	13	9	1	10		9	1	8		0	1	5		3	1	2	9	1		0	3				17	9		2		6
14	12	6	14	15	0	2	3	9	1	17	6	1	14	6	1	11		6	1	8		9	1	6		0	1	3	3	1		0	9				18	3		2		6
14	15	0	14	17	6	2	4	6	1	18	0	1	15	0	1	12		0	1	9		3	1	6		6	1	3	9	1		1	3				18	9		2		6
14	17	6	15	0	0	2	5	3	1	18	9	1	15	9	1	12		9	1	10		0	1	7		3	1	4	6	]		2	0				19	6		2		6
15	0	0	15	2	6	9	6	0	1	19	6	1	16	6	1	13		6	1	10		9	1	8		0	1	5	3	1		2	9		1		0	3		2		6
15	2	6	15	5	0	2	6	9	2	0	3	1	17	0	1	14		0	1	11		3	1	8		6	1	5	9	1		3	3		1		0	9		2		6
15	5	0	15	7	6	9	7	6	2	1	0	1	17	9	1	14		9	1	11		9	1	9		0	1	6	3	1		3	9		1		1	3		2		6
15	7	6	15	10	0	2	8	3	2	1	9	1	18	6	1	15		6	1	12		6	1	9		6	1	6	9	1		4	3		1		1	9		2		6
15	10	0	15	12	6	2	9	0	2	2	3	1	19	0	1	16		0	1	13		0	1	10		0	1	7	3	1		4	9		1		2	3		2		6
15	12	6	15	15	0	2	9	9	2	3	0	1	19	9	1	16		9	1	13		9	1	10		9	1	7	9	1		5	3		1		2	9		2		6
15	15	0	15	17	6	2	10	6	2	3	9	2	0	6	1	17		6	1	14		6	1	11		6	1	8	6	1		5	9		1		3	3		2		6
15	17	6	16	0	0	2	11	3	2	4	3	2	1	0	1	18		0	1	15		0	1	12		0	1	9	0	1		6	3		1		3	9		2		6
16	0	0	16	2	6	2	12	0	2	5	0	2	1	9	1	18		9	1	15		9	1	12		9	1	9	9	1		7	0		1		4	3		2		9
16	2	6	16	5	0	2	12	9	2	5	9	2	2	6	1	19		3	1	16		3	1	13		3	1	10	3	1		7	6		1		4	9		2		9
16	5	0	16	7	6	2	13	6	2	6	6	2	3	3	2	0		0	1	17		0	1	13		9	1	10	9	1		8	0		1		5	3		2		9
16	7	6	16	10	0	2	14	3	2	7	3	2	4	0	2	0		9	1	17		6	1	14		3	1	11	3	1		8	6		1		5	9		2		9
16	10	0	16	12	6	2	15	0	2	8	0	2	4	9	2	1		6	1	18		3	1	15		0	1	11	9	1		9	0		1		6	3		2		9
16	12	6	16	15	0	2	15	9	2	8	9	2	5	3	2	2		0	1	18		9	1	15		6	1	12	3	1		9	6		1		6	9		2		9
16	15	0	16	17	6	2	16	6	2	9	6	2	6	0	2	o		9	1	19		6	1	16		3	1	13	0	1		10	0		1		7	3		2		9
16	17	6	17	0	0	2	17	3	2	10	3	2	6	9	2	3		3	2	0		0	1	16		9	1	13	6	1		10	6		1		7	9		2		9
17	0	0	17	2	6	2	18	0	2	11	0	2	7	6	2	4		0	2	0		9	1	17		6	1	14	3	1		11	3		1		8	3		3		0
17	2	6	17	5	0	2	18	9	2	11	9	2	8	3	2	4		9	9	1		6	1	18		3	1	15	0	1		12	0		1		9	0		3		0
17	5	0	17	7	6	2	19	6	2	12	6	2	9	0	2	5		6	2	2		3	1	19		0	1	15	9	1		12	9		1		9	9		3		0
17	7	6	17	10	0	3	0	3	2	13	0	2	9	6	2	6		0	2	2		9	1	19		6	1	16	3	1		13	3		1		10	3		3		0
17	10	0	17	12	6	3	1	0	2	13	9	2	10	3	2	6		9	2	3		6	2	0		3	1	17	0	1		14	0		1		11	0		3		0
17	12	6	17	15	0	3	1	9	2	14	6	2	11	0	2	7		6	2	4		3	2	1		0	1	17	9	1		14	6		1		11	6		3		0
17	15	0	17	17	6	3	2	6	2	15	0	2	11	6	2	8		0	2	4		9	2	1		6	1	18	3	1		15	0		1		12	0		3		0
17	17	6	18	0	0	3	3	3	2	15	9	2	12	3	2	8		9	2	5		6	2	2		3	1	19	0	1		15	9		1		12	6		3		3
18	0	0	18	2	6	3	4	0	2	16	6	2	13	0	2	9		6	2	6		3	2	3		0	1	19	9	1		16	6		1		13	3		3		3
18	2	6	18	5	0	3	5	0	2	17	3	2	13	9	2	10		3	2	6		9	2	3		6	2	0	3	1		17	0		1		13	9		3		3
18	5	0	18	7	6	3	5	9	2	18	0	2	14	6	2	11		0	2	7		6	2	4		3	2	1	0	1		17	9		1		14	6		3		3
18	7	6	18	10	0	3	6	6	2	18	9	2	15	3	2	11		9	2	8		3	2	4		9	2	1	6	1		18	3		1		15	0		3		3

The Third Schedule—continued.

Column 1.											Column 2.																																																					Column 3.
Where the salary or wages in respect of any week or part of a week—											The amount of the deduction in respect of that week or part of a week shall be—
Exceeds—					But does not exceed—						(i)						(ii)						(iii)						(iv)						(v)						(vi)						(vii)						(viii)					(ix)						Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
											Where the employee has no dependants.						Where the rebate value of the dependant of the employee in £100.						Where the rebate value of the dependant of the employee in £150.						Where the rebate value of the dependant of the employee in £200.						Where the rebate value of the dependant of the employee in £250.						Where the rebate value of the dependants of the employee is £300.						Where the rebate value of the dependants of the employee is £350.						Where the rebate value of the dependant of the employee in £400.					Where the rebate value of the dependant of the employee in £450.
£	s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.		£		s.		d.	£			s.		d.	£		s.		d.
18	10		0		18		12		6		3		7		3		2		19		6		9		16		0		9		12		6		2		9		0		9		5		6		2		2		0		1		18		9	1			15		6			3		3
18	12		6		18		15		0		3		8		0		3		0		3		2		16		9		9		13		3		2		9		9		9		6		3		2		2		9		1		19		3	1			16		0			3		3
18	15		0		18		17		6		3		9		0		3		1		0		2		17		6		2		14		0		2		10		6		9		7		0		2		3		6		2		0		0	1			16		6			3		6
18	17		6		19		0		0		3		9		9		3		1		9		2		18		3		2		14		9		9		11		3		2		7		9		9		4		3		2		0		9	1			17		3			3		6
19	0		0		19		2		6		3		10		6		3		2		6		2		19		0		9		15		6		9		12		0		2		8		6		2		5		0		2		1		6	1			18		0			3		6
19	2		6		19		5		0		3		11		6		3		3		3		9		19		9		9		16		3		2		12		9		2		9		3		2		5		9		2		2		3	1			18		9			3		6
19	5		0		19		7		6		3		12		3		3		4		0		3		0		6		2		17		0		9		13		6		2		10		0		2		6		6		2		3		0	1			19		6			3		6
19	7		6		19		10		0		3		13		0		3		4		9		3		1		3		9		17		9		2		14		3		2		10		9		2		7		3		2		3		9	2			0		3			3		6
19	10		0		19		12		6		3		13		9		3		5		6		3		2		0		2		18		6		2		15		0		2		11		6		2		8		0		2		4		6	2			1		0			3		6
19	12		6		19		15		0		3		14		9		3		6		3		3		2		9		2		19		3		2		15		9		2		12		3		2		8		9		2		5		3	2			1		9			3		6
19	15		0		19		17		6		3		15		6		3		7		0		3		3		6		3		0		0		2		16		6		2		13		0		2		9		6		2		6		0	2			9		6			3		6
19	17		6		20		0		0		3		16		6		3		8		0		3		4		3		3		0		9		2		17		3		2		13		9		2		10		3		2		6		9	2			3		3			3		6
20		0		0		20		2		6		3		17		6		3		9		0		3		5		3		3		1		6		2		18		0		2		14		6		2		11		0		2		7			6	2		4			0		3		6
20		2		6		20		5		0		3		18		6		3		9		9		3		6		0		3		2		3		2		18		9		2		15		3		2		11		9		2		8			3	2		4			9		3		6
20		5		0		20		7		6		3		19		3		3		10		6		3		6		6		3		2		9		2		19		3		2		15		9		2		12		3		2		8			9	2		5			3		3		6
20		7		6		20		10		0		4		0		0		3		11		3		3		7		3		3		3		6		2		19		9		2		16		3		2		12		9		2		9			3	2		5			9		3		6
20		10		0		20		12		6		4		0		9		3		12		0		3		8		0		3		4		3		3		0		6		2		16		9		2		13		3		2		9			9	2		6			3		3		6
20		12		6		20		15		0		4		1		6		3		12		9		3		8		9		3		5		0		3		1		3		2		17		6		2		13		9		2		10			3	2		6			9		3		6
20		15		0		20		17		6		4		2		6		3		13		6		3		9		6		3		5		9		3		2		0		2		18		3		2		14		6		2		10			9	2		7			3		3		6
20		17		6		21		0		0		4		3		3		3		14		3		3		10		3		3		6		6		3		2		9		2		19		0		2		15		3		2		11			6	2		7			9		3		9
21		0		0		21		2		6		4		4		0		3		15		0		3		11		0		3		7		3		3		3		6		2		19		9		2		16		0		2		12			3	2		8			6		3		9
21		2		6		21		5		0		4		4		9		3		15		9		3		11		9		3		8		0		3		4		3		3		0		6		0		16		9		2		13			0	2		9			3		3		9
21		5		0		21		7		6		4		5		6		3		16		6		3		12		6		3		8		9		3		5		0		3		1		3		2		17		6		2		13			9	2		10			0		3		9
21		7		6		21		10		0		4		6		3		3		17		3		3		13		3		3		9		6		3		5		9		3		2		0		2		18		3		2		14			6	2		10			9		3		9
21		10		0		21		12		6		4		7		0		3		18		0		3		14		0		3		10		3		3		6		6		3		2		9		2		19		0		2		15			3	2		11			6		3		9
21		12		6		21		15		0		4		8		0		3		19		0		3		15		0		3		11		0		3		7		3		3		3		6		2		19		9		2		16			0	2		12			3		3		9
21		15		0		21		17		6		4		9		0		4		0		0		3		16		0		3		12		0		3		8		3		3		4		6		3		0		9		2		17			0	2		13			3		3		9
21		17		6		22		0		0		4		10		0		4		1		0		3		17		0		3		13		0		3		9		3		3		5		6		3		1		9		2		18			0	2		14			3		3		9
22		0		0		22		2		6		4		11		0		4		2		0		3		18		0		3		14		0		3		10		3		3		6		6		3		2		9		2		19			0	2		15			3		3		9
22		2		6		22		5		0		4		12		0		4		3		0		3		19		0		3		15		0		3		11		0		3		7		3		3		3		6		2		19			9	2		16			0		3		9
22		5		0		22		7		6		4		12		9		4		3		9		3		19		9		3		15		9		3		11		9		3		8		0		3		4		0		3		0			3	2		16			6		3		9
22		7		6		22		10		0		4		13		6		4		4		6		4		0		6		3		16		6		3		12		6		3		8		9		3		4		9		3		1			0	2		17			3		3		9
22		10		0		22		12		6		4		14		6		4		5		6		4		1		6		3		17		6		3		13		6		3		9		6		3		5		6		3		1			6	2		17			9		3		9
22		12		6		22		15		0		4		15		3		4		6		3		4		2		3		3		18		3		3		14		3		3		10		3		3		6		3		3		2			3	2		18			3		4		0
22		15		0		22		17		6		4		16		0		4		7		0		4		3		0		3		19		0		3		15		0		3		11		0		3		7		0		3		3			0	2		19			0		4		0
22		17		6		23		0		0		4		17		0		4		7		9		4		3		9		3		19		9		3		15		9		3		11		9		3		7		9		3		3			9	2		19			9		4		0
23		0		0		23		2		6		4		17		9		4		8		6		4		4		6		4		0		6		3		16		6		3		12		6		3		8		6		3		4			6	3		0			6		4		0
23		2		6		23		5		0		4		18		9		4		9		6		4		5		6		4		1		6		3		17		6		3		13		6		3		9		6		3		5			6	3		1			6		4		0
23		5		0		23		7		6		4		19		9		4		10		6		4		6		6		4		2		6		3		18		6		3		14		6		3		10		6		3		6			6	3		2			6		4		0
23		7		6		23		10		0		5		0		6		4		11		3		4		7		3		4		3		3		3		19		3		3		15		3		3		11		3		3		7			3	3		3			3		4		0
23		10		0		23		12		6		5		1		6		4		12		3		4		8		0		4		4		0		4		0		0		3		16		0		3		12		0		3		8			0	3		4			0		4		0
23		12		6		23		15		0		5		2		3		4		13		0		4		8		9		4		4		9		4		0		9		3		16		9		3		12		9		3		8			9	3		4			9		4		0
23		15		0		23		17		6		5		3		3		4		14		0		4		9		9		4		5		6		4		1		6		3		17		6		3		13		6		3		9			6	3		5			6		4		0
23		17		6		24		0		0		5		4		3		4		15		0		4		10		9		4		6		6		4		2		3		3		18		3		3		14		3		3		10			3	3		6			3		4		0
24		0		0		24		2		6		5		5		3		4		16		0		4		11		9		4		7		6		4		3		3		3		19		0		3		15		0		3		11			0	3		7			0		4		0

The Third Schedule—continued.

Column 1.						Column 2.																											Column 3.
Where the salary or wages in respect of any week or part of a week—						The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee in £100.			Where the rebate value of the dependant of the employee in £150.			Where the rebate value of the dependant of the employee in £200.			Where the rebate value of the dependant of the employee in £250.			Where the rebate value of the dependant of the employee in £300.			Where the rebate value of the dependant of the employee in £350.			Where the rebate value of the dependant of the employee in £400.			Where the rebate value of the dependant of the employee in £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
24	2	6	24	5	0	5	6	0	4	16	9	4	12	6	4	8	3	4	4	0	3	19	9	3	15	9	3	11	9	3	7	9		4	0
24	5	0	24	7	6	5	7	0	4	17	9	4	13	6	4	9	3	4	5	0	4	0	9	3	16	6	3	12	6	3	8	6		4	0
24	7	6	24	10	0	5	7	9	4	18	6	4	14	3	4	10	0	4	5	9	4	1	6	3	17	3	3	13	3	3	9	3		4	0
24	10	0	24	12	6	5	8	9	4	19	6	4	15	3	4	11	0	4	6	9	4	2	6	3	18	3	3	14	0	3	10	0		4	0
24	12	6	24	15	0	5	9	9	5	0	6	4	16	3	4	12	0	4	7	9	4	3	6	3	19	3	3	15	0	3	10	9		4	3
24	15	0	24	17	6	5	10	9	5	1	6	4	17	3	4	13	0	4	8	9	4	4	6	4	0	3	3	16	0	3	11	9		4	3
24	17	6	25	0	0	5	11	6	5	2	3	4	18	0	4	13	9	4	9	6	4	5	3	4	1	0	3	16	9	3	12	6		4	3
25	0	0	25	2	6	5	12	6	5	3	0	4	18	9	4	14	6	4	10	3	4	6	0	4	1	9	3	17	6	3	13	3		4	3
25	2	6	25	5	0	5	13	3	5	3	9	4	19	6	4	15	3	4	11	0	4	6	9	4	2	6	3	18	3	3	14	0		4	3
25	5	0	25	7	6	5	14	3	5	4	9	5	0	3	4	16	0	4	11	9	4	7	6	4	3	3	3	19	0	3	14	9		4	3
25	7	6	25	10	0	5	15	0	5	5	6	5	1	0	4	16	9	4	12	6	4	8	3	4	4	0	3	19	9	3	15	6		4	3
25	10	0	25	12	6	5	16	0	5	6	6	5	2	0	4	17	6	4	13	3	4	9	0	4	4	9	4	0	6	3	16	3		4	3
25	12	6	25	15	0	5	17	0	5	7	6	5	3	0	4	18	6	4	14	0	4	9	9	4	5	6	4	1	3	3	17	0		4	3
25	15	0	25	17	6	5	18	0	5	8	6	5	4	0	4	19	6	4	15	0	4	10	9	4	6	6	4	2	3	3	18	0		4	3
25	17	6	26	0	0	5	19	0	5	9	6	5	5	0	5	0	6	4	16	0	4	11	9	4	7	6	4	3	3	3	19	0		4	3
26	0	0	26	2	6	6	0	0	5	10	6	5	6	0	5	1	6	4	17	0	4	12	9	4	8	6	4	4	3	4	0	0		4	3
26	2	6	26	5	0	6	0	9	5	11	3	5	6	9	5	2	3	4	17	9	4	13	6	4	9	3	4	5	0	4	0	9		4	3
26	5	0	26	7	6	6	1	9	5	12	0	5	7	6	5	3	0	4	18	6	4	14	3	4	10	0	4	5	9	4	1	6		4	3
26	7	6	26	10	0	6	2	6	5	12	9	5	8	3	5	3	9	4	19	3	4	15	0	4	10	9	4	6	6	4	2	3		4	3
26	10	0	26	12	6	6	3	6	5	13	9	5	9	3	5	4	9	5	0	3	4	15	9	4	11	6	4	7	3	4	3	0		4	3
26	12	6	26	15	0	6	4	6	5	14	9	5	10	3	5	5	9	5	1	3	4	16	9	4	12	3	4	8	0	4	3	9		4	3
26	15	0	26	17	6	6	5	6	5	15	9	5	11	3	5	6	9	5	2	3	4	17	9	4	13	3	4	9	0	4	4	9		4	3
26	17	6	27	0	0	6	6	6	5	16	9	5	12	3	5	7	9	5	3	3	4	18	9	4	14	3	4	10	0	4	5	9		4	3
27	0	0	27	2	6	6	7	6	5	17	9	5	13	3	5	8	9	5	4	3	4	19	9	4	15	3	4	11	0	4	6	9		4	3
27	2	6	27	5	0	6	8	6	5	18	9	5	14	0	5	9	6	5	5	0	5	0	6	4	16	0	4	11	9	4	7	6		4	3
27	5	0	27	7	6	6	9	3	5	19	6	5	14	9	5	10	3	5	5	9	5	1	3	4	16	9	4	12	6	4	8	3		4	3
27	7	6	27	10	0	6	10	3	6	0	6	5	15	9	5	11	0	5	6	6	5	2	0	4	17	6	4	13	3	4	9	0		4	3
27	10	0	27	12	6	6	11	3	6	1	6	5	16	9	5	12	0	5	7	3	5	2	9	4	18	3	4	14	0	4	9	9		4	3
27	12	6	27	15	0	6	12	3	6	2	6	5	17	9	5	13	0	5	8	3	5	3	9	4	19	3	4	14	9	4	10	6		4	3
27	15	0	27	17	6	6	13	3	6	3	6	5	18	9	5	14	0	5	9	3	5	4	9	5	0	3	4	15	9	4	11	3		4	6
27	17	6	28	0	0	6	14	3	6	4	6	5	19	9	5	15	0	5	10	3	5	5	9	5	1	3	4	16	9	4	12	3		4	6
28	0	0	28	2	6	6	15	3	6	5	6	6	0	9	5	16	0	5	11	3	5	6	9	5	2	3	4	17	9	4	13	3		4	6
28	2	6	28	5	0	6	16	0	6	6	3	6	1	6	5	16	9	5	12	0	5	7	6	5	3	0	4	18	6	4	14	0		4	6
28	5	0	28	7	6	6	17	0	6	7	3	6	2	6	5	17	9	5	13	0	5	8	3	5	3	9	4	19	3	4	14	9		4	6
28	7	6	28	10	0	6	18	0	6	8	0	6	3	3	5	18	6	5	13	9	5	9	0	5	4	6	5	0	0	4	15	6		4	6
28	10	0	28	12	6	6	19	0	6	9	0	6	4	3	5	19	6	5	14	9	5	10	0	5	5	3	5	0	9	4	16	3		4	6
28	12	6	28	15	0	7	0	0	6	10	0	6	5	3	6	0	6	5	15	9	5	11	0	5	6	3	5	1	6	4	17	0		4	6
28	15	0	28	17	6	7	1	0	6	11	0	6	6	3	6	1	6	5	16	9	5	12	0	5	7	3	5	2	6	4	18	0		4	6
28	17	6	29	0	0	7	2	0	6	12	0	6	7	3	6	2	6	5	17	9	5	13	0	5	8	3	5	3	6	4	18	9		4	9
29	0	0	29	2	6	7	3	0	6	13	0	6	8	3	6	3	6	5	18	9	5	14	0	5	9	3	5	4	6	4	19	9		4	9
29	2	6	29	5	0	7	4	0	6	13	9	6	9	0	6	4	3	5	19	6	5	14	9	5	10	0	5	5	3	5	0	6		4	9
29	5	0	29	7	6	7	5	0	6	14	9	6	10	0	6	5	3	6	0	6	5	15	9	5	11	0	5	6	3	5	1	6		4	9
29	7	6	29	10	0	7	6	0	6	15	9	6	11	0	6	6	3	6	1	6	5	16	9	5	12	0	5	7	3	5	2	6		4	9
29	10	0	29	12	6	7	7	0	6	16	9	6	12	0	6	7	3	6	2	6	5	17	9	5	13	0	5	8	3	5	3	6		4	9
29	12	6	29	15	0	7	8	0	6	17	9	6	13	0	6	8	3	6	3	6	5	18	9	5	14	0	5	9	3	5	4	6		4	9

The Third Schedule—continued.

Column 1.						Column 2.																												Column 3.
Where the salary or wages in respect of any week or part of a week—						The amount of the deduction in respect of that week or part of a week shall be—																												Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)				Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Where the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependant of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.		£	s.	d.
29	15	0	29	17	6	7	9	0	6	18	9	6	14	0	6	9	3	6	4	6	5	19	9	5	15	0	5	10	3	5	5		6		4	9
29	17	6	30	0	0	7	10	0	6	19	9	6	15	0	6	10	3	6	5	6	6	0	9	5	16	0	5	11	3	5	6	6			4	9
30	0	0	30	2	6	7	11	0	7	0	9	6	16	0	6	11	3	6	6	6	6	1	9	5	17	0	5	12	3	5	7	6			4	9
30	2	6	30	5	0	7	12	0	7	1	9	6	17	0	6	12	3	6	7	6	6	2	9	5	18	0	5	13	3	5	8	6			4	9
30	5	0	30	7	6	7	13	0	7	2	9	6	18	0	6	13	3	6	8	6	6	3	9	5	19	0	5	14	3	5	9	6			4	9
30	7	6	30	10	0	7	14	0	7	3	9	6	19	0	6	14	3	6	9	6	6	4	9	6	0	0	5	15	3	5	10	6			4	9”

Overview

The Income Tax Assessment Act 1936-1947 was enacted to provide a framework for the assessment and collection of income tax in Australia. This Act was established to address the need for a structured and systematic approach to income taxation, ensuring that revenues are collected efficiently and equitably. The Act was passed by the Australian Parliament, reflecting the legislative intent to establish a comprehensive tax system that would support government functions and public services. The primary policy objective of the Act was to create a legal basis for the imposition of income tax, ensuring that individuals and entities contribute to the national economy in a regulated and transparent manner.

Scope and Application

The Statutory Rules 1948 No. 1948, under the Income Tax Assessment Act 1936-1947, applies to individuals and entities subject to income tax regulations within the Commonwealth of Australia. These Regulations amend the Income Tax Regulations to adjust the rates of deductions for taxpayers based on their salary or wages and the number of dependants they support. Specifically, the Regulations modify the deductions under Regulations 54a and 54b to reflect updated amounts, and they introduce a new Third Schedule that details the deduction amounts for different income brackets and dependant rebates. The Third Schedule provides a comprehensive table that outlines the deductions for various income levels and the corresponding rebate values for dependants. The Regulations come into effect on October 1, 1948, and they are applicable nationwide across Australia. There are no stated exclusions, exemptions, or thresholds in these Regulations, and they do not extend or restrict application through subordinate instruments.

Key Provisions

These Regulations, under the Income Tax Assessment Act 1936-1947, primarily amend the rates of deductions for employees’ salaries or wages, depending on whether they have dependants or not. Specifically, Regulation 54a and 54b are amended to adjust the deductions for employees with and without dependants, reflecting changes in financial circumstances and the cost of living. These adjustments are effective from the first day of October 1948. The Regulations impose obligations on employers to calculate and withhold the correct amount of tax from employees' salaries or wages, based on the new deduction rates provided in the Third Schedule. Employers must ensure that the correct deductions are made for each pay period, taking into account the employee's salary or wages and whether they have dependants. Additionally, employees must provide accurate information about their dependants to their employers to ensure the correct deductions are made. Failure to comply with these Regulations may result in legal consequences. While the Regulations themselves do not explicitly outline penalties for non-compliance, breaches of the Income Tax Assessment Act 1936-1947, which these Regulations are made under, can lead to significant penalties. For instance, under section 206 of the Income Tax Assessment Act 1936-1947, penalties can be imposed for providing false or misleading statements, which could include incorrect information about dependants or salary details. The penalties for such offences can be substantial, including fines and, in some cases, imprisonment. Therefore, both employers and employees must adhere to the requirements set forth in these Regulations to avoid potential legal repercussions.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Rates of Deductions; Commencement Provisions

Interactions

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.

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