Income Tax Regulations (Amendment)

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STATUTORY RULES.

1945. No. 192.

 

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1945.*

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 1936-1945.

Dated this sixth day of December, 1945.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

 

Amendments of the Income Tax Regulations. †

Commencement.

1. These Regulations shall come into operation on the first day of January, 1946.

Rates of deductions where no dependants.

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

(a) by omitting from paragraph (b) the word “eight” and inserting in its stead the word “seven”;

(b) by omitting from paragraph (c) the words “ ten shillings and six pence ” and inserting in their stead the words “nine shillings and six pence”; and

(c) by omitting from the proviso the word “ eighteen ” and inserting in its stead the word “ sixteen”.

Rates of deductions where employee has dependants.

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

(a) by omitting from sub-paragraph (ii) of paragraph (c) the word “ Eight” and inserting in its stead the word “Eleven”;

(b) by inserting in that sub-paragraph, after the words “two shillings”, the words “and six pence”;

(c) by omitting from sub-paragraph (iii) of paragraph (c) the word “Eight” and inserting in its stead the word “ Eleven ”;

(d) by omitting from sub-paragraph (iv) of that paragraph the word “ seventeen” and inserting in its stead the word “ fifteen ”;

(e) by omitting from sub-paragraph (iv) of that paragraph the word “ fifteen ” and inserting in its stead the word “ twelve ”;

(f) by omitting from sub-paragraph (ii) of paragraph (d) the word “ seventeen” and inserting in its stead the word “fifteen ”; and

(g) by omitting from that sub-paragraph the word “fifteen” and inserting in its stead the word “twelve ”.

__________________________________________________________________________________

* Notified in the Commonwealth Gazette on 6th December, 1945.

† Statutory Rules 1936, No. 94. as amended by Statutory Rules 1939; Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 330 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; and 1945, Nos. 12, 85 and

6356.—Price 8d.

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead :—

“THE THIRD SCHEDULE.

_______

Rates of Deductions.

Column 1.

Where the salary or wages in respect of any week or part of a week—

Column 2.

In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—

Column 3.

In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—

 

 

(i)

(ii)

(iii)

(iv)

(V)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

Exceeds—

But does not exceed—

In the case of an employee without dependants.

In the case of an employee with one dependant.

In the case of an employee with two dependants.

In the case of an employee with three dependants.

In the case of an employee with four dependants.

In the case of an employee with five dependants.

In the case of an employee with six dependents.

In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (i) of para­graph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (ii) of para­graph (b) of sub-section (2.) of section 160.

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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—

In any case, other than a case to which paragraph (d) of sub-regulation (l.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—

In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—

 

 

(i)

(ii)

(iii)

(iv)

(V)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

Exceeds—

But does not exceed—

In the case of an employee without dependants.

In the case of an employee with one dependant.

In the case of an employee with two dependants.

In the case of an employee with three dependants.

In the case of an employee with four dependants.

In the case of an employee with five dependants.

In the case of an employee with six dependants.

In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to paragraph (aa). (ab) or (r) of sub-section (2.) of section 100.

In respect of a person who is a dependant, by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.

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0

 

17

0

 

14

0

 

11

3

 

8

6

 

10

3

 

10

3

 

7

9

 

3

0

11

10

0

11

12

6

1

18

9

1

8

6

1

0

9

 

17

9

 

14

9

 

12

0

 

9

3

 

10

3

 

10

3

 

7

9

 

3

0

11

12

6

11

15

0

1

19

7

1

9

1

1

1

4

 

18

4

 

15

4

 

12

7

 

9

10

 

10

6

 

10

6

 

7

9

 

3

0

11

15

0

11

17

0

2

0

5

1

9

11

1

2

2

 

19

2

 

16

2

 

13

2

 

10

5

 

10

6

 

10

6

 

7

9

 

3

0

11

17

6

12

0

0

2

1

0

1

10

6

1

2

9

 

19

9

 

16

9

 

13

9

 

11

0

 

10

6

 

10

6

 

7

9

 

3

0

12

0

0

12

2

6

2

1

6

1

11

0

1

3

3

1

0

3

 

17

3

 

14

3

 

11

6

 

10

6

 

10

6

 

7

9

 

3

0

12

2

6

12

5

0

2

2

1

1

11

7

1

3

10

1

0

10

 

17

10

 

14

10

 

12

1

 

10

6

 

10

6

 

7

9

 

3

0

12

5

0

12

7

6

2

2

11

1

12

5

1

4

8

1

1

8

 

18

8

 

15

8

 

12

11

 

10

6

 

10

6

 

7

9

 

3

0

12

7

6

12

10

0

2

3

6

1

13

0

1

5

3

1

2

3

 

19

3

 

16

3

 

13

3

 

10

6

 

10

6

 

7

9

 

3

0

12

10

0

12

12

6

2

4

3

1

13

9

1

6

0

1

3

0

1

0

0

 

17

0

 

14

0

 

10

6

 

10

6

 

7

9

 

3

0

12

12

6

12

15

0

2

5

1

1

14

7

1

6

10

1

3

10

1

0

10

 

17

10

 

14

10

 

10

6

 

10

6

 

7

9

 

3

0

12

15

0

12

17

6

2

5

8

1

15

2

1

7

5

1

4

5

1

1

5

 

18

5

 

15

5

 

10

6

 

10

6

 

7

9

 

3

0

12

17

6

13

0

0

2

6

6

1

16

0

1

8

3

1

5

3

1

2

3

 

19

3

 

16

3

 

10

6

 

10

6

 

7

9

 

3

0

13

0

0

13

2

6

2

7

0

1

16

6

1

8

9

1

5

9

1

2

9

 

19

9

 

16

9

 

10

6

 

10

6

 

7

9

 

3

0

13

2

6

13

5

0

2

7

10

1

17

4

1

9

4

1

6

4

1

3

4

1

0

4

 

17

4

 

10

6

 

10

6

 

8

0

 

3

0

13

5

0

13

7

6

2

8

5

1

17

11

1

9

11

1

6

11

1

3

11

1

0

11

 

17

11

 

10

6

 

10

6

 

8

0

 

3

0

13

7

6

13

10

0

2

9

3

1

18

9

1

10

9

1

7

9

1

4

9

1

1

9

 

18

9

 

10

6

 

10

6

 

8

0

 

3

0

13

10

0

13

12

6

2

9

9

1

19

3

1

11

3

1

8

3

1

5

3

1

2

3

 

19

3

 

10

6

 

10

6

 

8

0

 

3

0

13

12

6

13

15

0

2

10

7

2

0

1

1

12

1

1

9

1

1

6

1

1

3

1

1

0

1

 

10

6

 

10

6

 

8

0

 

3

0

13

15

0

13

17

6

2

11

2

2

0

8

1

12

8

1

9

8

1

6

8

1

3

8

1

0

8

 

10

6

 

10

6

 

8

0

 

3

0

13

17

6

14

0

0

2

11

9

2

1

3

1

13

0

1

10

0

1

7

0

1

4

0

1

1

0

 

10

6

 

10

6

 

8

3

 

3

0

14

0

0

14

2

6

2

12

9

2

2

0

1

13

9

1

10

9

1

7

9

1

4

9

1

1

9

 

10

9

 

10

9

 

8

3

 

3

0

14

2

6

14

5

0

2

13

7

2

2

10

1

14

4

1

11

4

1

8

4

1

5

4

1

2

4

 

10

9

 

10

9

 

8

6

 

3

0

14

5

0

14

7

6

2

14

5

2

3

8

1

15

2

1

12

2

1

9

2

1

6

2

1

3

2

 

10

9

 

10

9

 

8

6

 

3

0

14

7

6

14

10

0

2

15

3

2

4

3

1

15

9

1

12

9

1

9

9

1

6

9

1

3

9

 

11

0

 

11

0

 

8

6

 

3

0

14

10

0

14

12

6

2

16

0

2

4

9

1

16

3

1

13

3

1

10

3

1

7

3

1

4

3

 

11

3

 

11

3

 

8

6

 

3

0

14

12

6

14

15

0

2

17

1

2

5

7

1

17

1

1

14

1

1

11

1

1

8

1

1

5

1

 

11

6

 

11

6

 

8

6

 

3

0

14

15

0

14

17

6

2

17

11

2

6

5

1

17

11

1

14

11

1

11

11

1

8

11

1

5

11

 

11

6

 

11

6

 

8

6

 

3

0

14

17

6

15

0

0

2

18

3

2

6

9

1

18

3

1

15

3

1

12

3

1

9

3

1

6

3

 

11

6

 

11

6

 

8

6

 

3

0

15

0

0

15

2

6

2

19

0

2

7

6

1

19

0

1

16

0

1

13

0

1

10

0

1

7

0

 

11

6

 

11

6

 

8

6

 

3

0

15

2

6

15

5

0

2

19

7

2

8

1

1

19

7

1

16

7

1

13

7

1

10

7

1

7

7

 

11

6

 

11

6

 

8

6

 

3

0

15

5

0

15

7

6

3

0

5

2

8

11

2

0

5

1

17

5

1

14

5

1

11

5

1

8

5

 

11

6

 

11

6

 

8

6

 

3

0

15

7

6

15

10

0

3

1

3

2

9

9

2

1

0

1

18

0

1

15

0

1

12

0

1

9

0

 

11

6

 

11

6

 

8

9

 

3

0

15

10

0

15

12

6

3

1

6

2

10

0

2

1

3

1

18

3

1

15

3

1

12

3

1

9

3

 

11

6

 

11

6

 

8

9

 

3

0

15

12

6

15

15

0

3

2

4

2

10

10

2

2

1

1

19

1

1

16

1

1

13

1

1

10

1

 

11

6

 

11

6

 

8

9

 

3

0

15

15

0

15

17

6

3

3

2

2

11

8

2

2

11

1

19

11

1

16

11

1

13

11

1

10

11

 

11

6

 

11

6

 

8

9

 

3

0

15

17

6

16

0

0

3

4

0

2

12

6

2

3

9

2

0

9

1

17

9

1

14

9

1

11

9

 

11

6

 

11

6

 

8

9

 

3

0

16

0

0

16

2

6

3

4

9

2

13

3

2

4

6

2

1

6

1

18

6

1

15

6

1

12

6

 

11

6

 

11

6

 

8

9

 

3

0

16

2

6

16

5

0

3

5

7

2

14

1

2

5

4

2

2

4

1

19

4

1

16

4

1

13

4

 

11

6

 

11

6

 

8

9

 

3

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—

In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—

In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—

 

 

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

Exceeds—

But does not exceed—

In the case of an employee without dependants.

In the case of an employee with one dependant.

In the case of an employee with two dependants.

In the case of an employee with three dependants.

In the case of an employee with four dependants.

In the case of an employee with five dependants.

In the case of an employee with six dependants.

In respect of a person who is a dependants by reference to paragraph (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to paragraph (aa). (ab) or (c) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (1) of para­graph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (ii) of para­graph (b) of sub-section (2.) of section 160.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

 

£ s.

d.

£

s.

d.

£

s.

d.

16

5

0

16

7

6

3

6

2

2

14

8

2

5

11

2

2

11

1

19

11

1

16

11

1

13

11

 

11

6

 

11

6

 

8

9

 

3

0

16

7

6

16

10

0

3

6

9

2

15

3

2

6

6

2

3

6

2

0

6

1

17

6

1

14

6

 

11

6

 

11

6

 

8

9

 

3

0

16

10

0

16

12

6

3

7

6

2

16

0

2

7

3

2

4

3

2

1

3

1

18

3

1

15

3

 

11

6

 

11

6

 

8

9

 

3

0

16

12

6

16

15

0

3

8

4

2

16

10

2

8

1

2

5

1

2

2

1

1

19

1

I

16

1

 

11

6

 

11

6

 

8

9

 

3

0

16

15

0

16

17

6

3

9

2

2

17

8

2

8

11

2

5

11

2

2

11

1

19

11

1

16

11

 

11

6

 

11

6

 

8

9

 

3

0

16

17

6

17

0

0

3

10

3

2

18

9

2

10

0

2

7

0

2

4

0

2

1

0

1

18

0

 

11

6

 

11

6

 

8

9

 

3

0

17

0

0

17

2

6

3

11

0

2

19

6

2

10

9

2

7

9

2

4

9

2

1

9

1

18

9

 

11

6

 

11

6

 

8

9

 

3

0

17

2

6

17

5

0

3

11

10

3

0

4

2

11

7

2

8

7

2

5

7

2

2

7

1

19

7

 

11

6

 

11

6

 

8

9

 

3

0

17

5

0

17

7

6

3

12

5

3

0

11

2

12

2

2

9

2

2

6

2

2

3

2

2

0

2

 

11

6

 

11

6

 

8

9

 

3

0

17

7

6

17

10

0

3

13

0

3

1

6

2

12

9

2

9

9

2

6

9

2

3

9

2

0

9

 

11

6

 

11

6

 

8

9

 

3

0

17

10

0

17

12

6

3

13

9

3

2

3

2

13

6

2

10

6

2

7

6

2

4

6

2

1

6

 

11

6

 

11

6

 

8

9

 

3

0

17

12

6

17

15

0

3

14

7

3

3

1

2

14

4

2

11

4

2

8

4

2

5

4

2

2

4

 

11

6

 

11

6

 

8

9

 

3

0

17

15

0

17

17

6

3

15

5

3

3

11

2

15

2

2

12

2

2

9

2

2

6

2

2

3

2

 

11

6

 

11

6

 

8

9

 

3

0

17

17

6

18

0

0

3

16

6

3

5

0

2

15

9

2

12

9

2

9

9

2

6

9

2

3

9

 

11

6

 

11

6

 

9

3

 

3

0

18

0

0

18

2

6

3

17

3

3

5

9

2

16

6

2

13

6

2

10

6

2

7

6

2

4

6

 

11

6

 

11

6

 

9

3

 

3

0

18

2

6

18

5

0

3

17

10

3

6

4

2

17

1

2

14

1

2

11

1

2

8

1

2

5

1

 

11

6

 

11

6

 

9

3

 

3

0

18

5

0

18

7

6

3

18

8

3

7

2

2

17

8

2

14

8

2

11

8

2

8

8

2

5

8

 

11

6

 

11

6

 

9

6

 

3

0

18

7

6

18

10

0

3

19

3

3

7

9

2

18

3

2

15

3

2

12

3

2

9

3

2

6

3

 

11

6

 

11

6

 

9

6

 

3

0

18

10

0

18

12

6

4

0

0

3

8

6

2

19

0

2

16

0

2

13

0

2

10

0

2

7

0

 

11

6

 

11

6

 

9

6

 

3

0

18

12

6

18

15

0

4

0

10

3

9

4

2

19

10

2

16

10

2

13

10

2

10

10

2

7

10

 

11

6

 

11

6

 

9

6

 

3

0

18

15

0

18

17

6

4

1

8

3

9

11

3

0

5

2

17

5

2

14

5

2

11

5

2

8

5

 

11

9

 

11

9

 

9

6

 

3

0

18

17

6

19

0

0

4

2

6

3

10

6

3

1

0

2

18

0

2

15

0

2

12

0

2

9

0

 

12

0

 

12

0

 

9

6

 

3

0

19

0

0

19

2

6

4

3

6

3

11

3

3

1

9

2

18

9

2

15

9

2

12

9

2

9

9

 

12

3

 

12

3

 

9

6

 

3

0

19

2

6

19

5

0

4

4

4

3

12

1

3

2

7

2

19

7

2

16

7

2

13

7

2

10

7

 

12

3

 

12

3

 

9

6

 

3

0

19

5

0

19

7

6

4

4

11

3

12

8

3

3

2

3

0

2

2

17

2

2

14

2

2

11

2

 

12

3

 

12

3

 

9

6

 

3

0

19

7

6

19

10

0

4

5

6

3

13

3

3

3

9

3

0

9

2

17

9

2

14

9

2

11

9

 

12

3

 

12

3

 

9

6

 

3

0

19

10

0

19

12

6

4

6

3

3

14

0

3

4

6

3

1

6

2

18

6

2

15

6

2

12

6

 

12

3

 

12

3

 

9

6

 

3

0

19

12

6

19

15

0

4

7

11

3

14

10

3

5

4

3

2

4

2

19

4

2

16

4

2

13

4

 

12

3

 

12

3

 

9

6

 

3

0

19

15

0

19

17

6

4

7

11

3

15

8

3

6

2

3

3

2

3

0

2

2

17

2

2

14

2

 

12

3

 

12

3

 

9

6

 

3

0

19

17

6

20

0

0

4

8

9

3

16

6

3

7

0

3

4

0

3

1

0

2

18

0

2

15

0

 

12

3

 

12

3

 

9

6

 

3

0

20

0

0

20

2

6

4

9

3

3

17

0

3

7

6

3

4

6

3

1

6

2

18

6

2

15

6

 

12

3

 

12

3

 

9

6

 

3

0

20

2

6

20

5

0

4

10

1

3

17

10

3

8

4

3

5

4

3

2

4

2

19

4

2

16

4

 

12

3

 

12

3

 

9

6

 

3

0

20

5

0

20

7

6

4

10

11

3

18

8

3

9

2

3

6

2

3

3

2

3

0

2

2

17

2

 

12

3

 

12

3

 

9

6

 

3

0

20

7

6

20

10

0

4

11

9

3

19

6

3

10

0

3

7

0

3

4

0

3

1

0

2

18

0

 

12

3

 

12

3

 

9

6

 

3

0

20

10

0

20

12

6

4

12

9

4

0

6

3

11

0

3

8

0

3

5

0

3

2

0

2

19

0

 

12

3

 

12

3

 

9

6

 

3

0

20

12

6

20

15

0

4

13

7

4

1

4

3

11

10

3

8

10

3

5

10

3

2

10

2

19

10

 

12

3

 

12

3

 

9

6

 

3

0

20

15

0

20

17

6

4

14

5

4

2

2

3

12

8

3

9

8

3

6

8

3

3

8

3

0

8

 

12

3

 

12

3

 

9

6

 

3

0

20

17

6

21

0

0

4

15

3

4

3

0

3

13

6

3

10

6

3

7

6

3

4

6

3

1

6

 

12

3

 

12

3

 

9

6

 

3

0

21

0

0

21

2

6

4

16

0

4

3

9

3

14

3

3

11

3

3

8

3

3

5

3

3

2

3

 

12

3

 

12

3

 

9

6

 

3

0

21

2

6

21

5

0

4

16

10

4

4

7

3

14

10

3

11

10

3

8

10

3

5

10

3

2

10

 

12

3

 

12

3

 

9

9

 

3

0

21

5

0

21

7

6

4

17

8

4

5

5

3

15

8

3

12

8

3

9

8

3

6

8

3

3

8

 

12

3

 

12

3

 

9

9

 

3

0

21

7

6

21

10

0

4

18

6

4

6

3

3

16

6

3

13

6

3

10

6

3

7

6

3

4

6

 

12

3

 

12

3

 

9

9

 

3

0

21

10

0

21

12

6

4

19

6

4

7

0

3

17

3

3

14

3

3

11

3

3

8

3

3

5

3

 

12

6

 

12

6

 

9

9

 

3

0

21

12

6

21

15

0

5

0

4

4

7

10

3

18

1

3

15

1

3

12

1

3

9

1

3

6

1

 

12

6

 

12

6

 

9

9

 

3

0

21

15

0

21

17

6

5

1

2

4

8

8

3

18

11

3

15

11

3

12

11

3

9

11

3

6

11

 

12

6

 

12

6

 

9

9

 

3

0

21

17

6

22

0

0

5

2

0

4

9

6

3

19

9

3

16

9

3

13

9

3

10

9

3

7

9

 

12

6

 

12

6

 

9

9

 

3

0

22

0

0

22

2

6

5

3

1

4

10

7

4

0

7

3

17

7

3

14

7

3

11

7

3

8

7

 

12

6

 

12

6

 

10

0

 

3

0

22

2

6

22

5

0

5

4

1

4

11

4

4

1

4

3

18

4

3

15

4

3

12

4

3

9

4

 

12

9

 

12

9

 

10

0

 

3

0

22

5

0

22

7

6

5

4

11

4

12

2

4

2

2

3

19

2

3

16

2

3

13

2

3

10

2

 

12

9

 

12

9

 

10

0

 

3

0

22

7

6

22

10

0

5

5

9

4

13

0

4

3

0

4

0

0

3

17

0

3

14

0

3

11

0

 

12

9

 

12

9

 

10

0

 

3

0

22

10

0

22

12

6

5

6

9

4

14

0

4

4

0

4

1

0

3

18

0

3

15

0

3

12

0

 

12

9

 

12

9

 

10

0

 

3

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—

In any case, other than a case to which paragraph (d) of sub-regulation (l.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—

In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies the amount or the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—

 

 

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

Exceeds—

But does not exceed—

In the case of an employee without dependants.

In the case of an employee with one dependant.

In the case of an employee with two dependants.

In the case of an employee with three dependants.

In the case of an employee with four dependants.

In the case of an employee with five dependants.

In the case of an employee with six dependants.

In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (b) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

22

12

6

22

15

0

5

7

7

4

14

10

4

4

10

4

1

10

3

18

10

3

5

10

3

12

10

 

12

9

 

12

9

 

10

0

 

3

0

22

15

0

22

17

6

5

8

5

4

15

8

4

5

8

4

2

8

3

19

8

3

6

8

3

13

8

 

12

9

 

12

9

 

10

0

 

3

0

22

17

6

23

0

0

5

9

6

4

16

9

4

6

9

4

3

9

4

0

9

3

7

9

3

14

9

 

12

9

 

12

9

 

10

0

 

3

0

23

0

0

23

2

6

5

10

3

4

17

6

4

7

6

4

4

6

4

1

6

3

8

6

3

15

6

 

12

9

 

12

9

 

10

0

 

3

0

23

2

6

23

5

0

5

11

1

4

18

4

4

8

4

4

5

4

4

2

4

3

9

4

3

10

4

 

12

9

 

12

9

 

10

0

 

3

0

23

5

0

23

7

6

5

12

2

4

19

5

4

9

5

4

6

5

4

3

5

4

0

5

3

17

5

 

12

9

 

12

9

 

10

0

 

3

0

23

7

6

23

10

0

5

13

0

5

0

3

4

10

3

4

7

3

4

4

3

4

1

3

3

18

3

 

12

9

 

12

9

 

10

0

 

3

0

23

10

0

23

12

6

5

13

9

5

1

0

4

11

0

4

8

0

4

5

0

4

2

0

3

19

0

 

12

9

 

12

9

 

10

0

 

3

0

23

12

6

23

15

0

5

14

10

5

2

1

4

12

1

4

9

1

4

6

1

4

3

1

4

0

1

 

12

9

 

12

9

 

10

0

 

3

0

23

15

0

23

17

6

5

15

8

5

2

11

4

12

11

4

9

11

4

6

11

4

3

11

4

0

11

 

12

9

 

12

9

 

10

0

 

3

0

23

17

6

24

0

0

5

16

9

5

4

0

4

14

0

4

11

0

4

8

0

4

5

0

4

2

0

 

12

9

 

12

9

 

10

0

 

3

0

24

0

0

24

2

6

5

17

9

5

5

0

4

15

0

4

12

0

4

9

0

4

6

0

4

3

0

 

12

9

 

12

9

 

10

0

 

3

0

24

2

6

24

5

0

5

18

7

5

5

10

4

15

10

4

12

10

4

9

10

4

6

10

4

3

10

 

12

9

 

12

9

 

10

0

 

3

0

24

5

0

24

7

6

5

19

8

5

6

11

4

16

11

4

13

11

4

10

11

4

7

11

4

4

11

 

12

9

 

12

9

 

10

0

 

3

0

24

7

6

24

10

0

6

0

9

5

7

9

4

17

9

4

14

9

4

11

9

4

8

9

4

5

9

 

13

0

 

13

0

 

10

0

 

3

0

24

10

0

24

12

6

6

1

9

5

8

9

4

18

9

4

15

9

4

12

9

4

9

9

4

6

9

 

13

0

 

13

0

 

10

0

 

3

0

24

12

6

24

15

0

6

2

7

5

9

7

4

19

7

4

16

7

4

13

7

4

10

7

4

7

7

 

13

0

 

13

0

 

10

0

 

3

0

24

15

0

24

17

6

6

3

8

5

10

8

5

0

8

4

17

8

4

14

8

4

11

8

4

8

8

 

13

0

 

13

0

 

10

0

 

3

0

24

17

6

25

0

0

6

4

6

5

11

6

5

1

6

4

18

6

4

15

6

4

12

6

4

9

6

 

13

0

 

13

0

 

10

0

 

3

0

25

0

0

25

2

6

6

5

6

5

12

6

5

2

6

4

19

6

4

16

6

4

13

6

4

10

6

 

13

0

 

13

0

 

10

0

 

3

0

25

2

6

25

5

0

6

6

4

5

13

4

5

3

4

5

0

4

4

17

4

4

14

4

4

11

4

 

13

0

 

13

0

 

10

0

 

3

0

25

5

0

25

7

6

6

7

5

5

14

5

5

4

5

5

1

5

4

18

5

4

15

5

4

12

5

 

13

0

 

13

0

 

10

0

 

3

0

25

7

6

25

10

0

6

8

6

5

15

3

5

5

3

5

2

3

4

19

3

4

16

3

4

13

3

 

13

3

 

13

3

 

10

0

 

3

0

25

10

0

25

12

6

6

9

6

5

16

3

5

6

3

5

3

3

5

0

3

4

17

3

4

14

3

 

13

3

 

13

3

 

10

0

 

3

0

25

12

6

25

15

0

6

10

7

5

17

4

5

7

1

5

4

1

5

1

1

4

18

1

4

15

1

 

13

3

 

13

3

 

10

3

 

3

0

25

15

0

25

17

6

6

11

8

5

18

2

5

7

11

5

4

11

5

1

11

4

18

11

4

15

11

 

13

6

 

13

6

 

10

3

 

3

0

25

17

6

26

0

0

6

12

6

5

19

0

5

8

9

5

5

9

5

2

9

4

19

9

4

16

9

 

13

6

 

13

6

 

10

3

 

3

0

26

0

0

26

2

6

6

13

6

6

0

0

5

9

9

5

6

9

5

3

9

5

0

9

4

17

9

 

13

6

 

13

6

 

10

3

 

3

0

26

2

6

26

5

0

6

14

7

6

1

1

5

10

10

5

7

10

5

4

10

5

1

10

4

18

10

 

13

6

 

13

6

 

10

3

 

3

0

26

5

0

26

7

6

6

15

8

6

2

2

5

11

11

5

8

11

5

5

11

5

2

11

4

19

11

 

13

6

 

13

6

 

10

3

 

3

0

26

7

6

26

10

0

6

16

9

6

3

3

5

13

0

5

10

0

5

7

0

5

4

0

5

1

0

 

13

6

 

13

6

 

10

3

 

3

0

26

10

0

26

12

6

6

17

9

6

4

3

5

14

0

5

11

0

5

8

0

5

5

0

5

2

0

 

13

6

 

13

6

 

10

3

 

3

0

26

12

6

26

15

0

6

18

10

6

5

1

5

14

10

5

11

10

5

8

10

5

5

10

5

2

10

 

13

9

 

13

9

 

10

3

 

3

0

26

15

0

20

17

6

6

19

11

6

6

2

5

15

11

5

12

11

5

9

11

5

6

11

5

3

11

 

13

9

 

13

9

 

10

3

 

3

0

26

17

6

27

0

0

7

1

0

6

7

3

5

17

0

5

14

0

5

11

0

5

8

0

5

5

0

 

13

9

 

13

9

 

10

3

 

3

0

27

0

0

27

2

6

7

2

0

6

8

3

5

18

0

5

15

0

5

12

0

5

9

0

5

6

0

 

13

9

 

13

9

 

10

3

 

3

0

27

2

6

27

5

0

7

2

10

6

9

1

5

18

10

5

15

10

5

12

10

5

9

10

5

6

10

 

13

9

 

13

9

 

10

3

 

3

0

27

5

0

27

7

6

7

3

11

6

10

2

5

19

11

5

16

11

5

13

11

5

10

11

5

7

11

 

13

9

 

13

9

 

10

3

 

3

0

27

7

6

27

10

0

7

5

0

6

11

3

6

0

9

5

17

9

5

14

9

5

11

9

5

8

9

 

13

9

 

13

9

 

10

6

 

3

0

27

10

0

27

12

6

7

6

3

0

12

6

6

2

0

5

19

0

5

16

0

5

13

0

5

10

0

 

13

9

 

13

9

 

10

6

 

3

0

27

12

6

27

15

0

7

7

4

6

13

7

6

3

1

6

0

1

5

17

1

5

14

1

5

11

1

 

13

9

 

13

9

 

10

6

 

3

0

27

15

0

27

17

6

7

8

5

6

14

8

6

4

2

6

1

2

5

18

2

5

15

2

5

12

2

 

13

9

 

13

9

 

10

6

 

3

0

27

17

6

28

0

0

7

9

3

6

15

6

6

5

0

6

2

0

5

19

0

5

16

0

5

13

0

 

13

9

 

13

9

 

10

6

 

3

0

28

0

0

28

2

6

7

10

3

6

16

6

6

6

0

6

3

0

6

0

0

5

17

0

5

14

0

 

13

9

 

13

9

 

10

6

 

3

0

28

2

6

28

5

0

7

11

4

6

17

7

6

7

1

6

4

1

6

1

1

5

18

1

5

15

1

 

13

9

 

13

9

 

10

6

 

3

0

28

5

0

28

7

6

7

12

8

6

18

8

6

8

2

6

5

2

6

2

2

5

19

2

5

16

2

 

14

0

 

14

0

 

10

6

 

3

0

28

7

6

28

10

0

7

13

9

6

19

9

6

9

3

6

6

3

6

3

3

6

0

3

5

17

3

 

14

0

 

14

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10

6

 

3

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28

10

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28

12

6

7

14

9

7

0

9

6

10

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6

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6

1

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14

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14

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10

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3

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6356. —2

 

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—

In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—

In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—

 

 

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

Exceeds—

But does not exceed—

In the case of an employee without dependants.

In the case of an employee with one dependant.

In the case of an employee with two dependants.

In the case of an employee with three dependants.

In the case of an employee with four dependants.

In the case of an employee with five dependants.

In the case of an employee with six dependants.

In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (1) of para­graph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.

In respect of a person who is a dependant by reference to sub-paragraph (II) of para­graph (b) of sub-section (2.) of section 160.

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3

0”.

 

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

Overview

The Income Tax Assessment Act 1936-1945, enacted by the Australian Parliament, was introduced to provide a structured framework for the assessment and collection of income tax. The legislation aimed to address the need for a comprehensive and equitable system to ensure that individuals and entities contribute their fair share of tax to the Commonwealth. The Income Tax Regulations 1945, made under the authority of the Income Tax Assessment Act, further refine and detail the implementation of the tax laws, including specific rates and conditions for deductions, which are crucial for the accurate assessment of taxable income. These regulations, which came into operation on 1 January 1946, adjust the rates of deductions for employees with and without dependants, ensuring that the tax system can adapt to changing economic conditions and family structures. The policy objective behind these amendments is to maintain fairness and efficiency in the tax system, reflecting the evolving needs of the Australian community.

Scope and Application

The Income Tax Regulations, amended by these regulations, apply to individuals and entities subject to the Income Tax Assessment Act 1936-1945 in the Commonwealth of Australia. The regulations govern the calculation of tax deductions, specifically adjusting the rates of deductions for employees based on their income and the number of dependants they support. The amendments to Regulation 54a and Regulation 54b of the Income Tax Regulations adjust the specific amounts of deductions applicable to employees with varying income levels and dependants. The adjustments involve modifying the monetary values for different income brackets and the number of dependants, as detailed in the Third Schedule of the regulations. The regulations do not explicitly state any exclusions, exemptions, or thresholds beyond those defined by the original Act and the schedules. The scope of the regulations is limited to the income tax deductions as per the specified conditions and does not extend to other forms of income or tax liabilities. The regulations come into effect from 1 January 1946, as stipulated in the commencement clause.

Key Provisions

The regulations under the Income Tax Assessment Act 1936-1945, which came into operation on the first day of January 1946, primarily amend the rates of deductions for employees based on their income and the number of dependants they support. Regulation 54a is adjusted to decrease the deduction rates for employees without dependants by altering specific amounts and thresholds. Similarly, Regulation 54b modifies the rates of deductions for employees with dependants, with changes to the income brackets and the corresponding deductions. The Third Schedule, which details the specific rates of deductions based on income levels and the number of dependants, is also updated with new rates and brackets. Entities and individuals governed by these regulations must ensure they correctly apply the amended deduction rates when calculating income tax liabilities. For instance, employers must use the updated rates in their payroll systems to determine the correct amount of tax to withhold from employees' wages. Employees need to verify that their tax returns reflect the appropriate deductions based on their income and family situation. Failure to comply with these regulations can result in penalties and civil consequences. For example, incorrect withholding or reporting of tax can lead to adjustments by the tax authorities, potentially resulting in additional tax liabilities or interest on unpaid amounts. While specific penalties are not detailed in the provided text, non-compliance with tax regulations can generally lead to fines, legal action, and the obligation to pay any outstanding tax amounts along with penalties and interest. It is crucial for taxpayers and employers to adhere to these regulations to avoid any legal repercussions.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Regulatory Standards

Interactions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.