Income Tax Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00305 Regulations Not in force Legislative Instrument

Legislation content

Statutory Rules 1972 No. 50(b)

Rates of deduction in absence of claim in respect of dependants.

1. Regulation 54a of the Income Tax Regulations is amended by omitting from paragraph (c) the words “Two hundred and forty-nine dollars forty-five cents” and inserting in their stead the words “Two hundred and forty-three dollars fifty cents”.

Provisional tax for the year of income 1971-1972.

2. Regulation 54ze of the Income Tax Regulations is amended by omitting the words “Income Tax Act 1971” (wherever occurring) and inserting in their stead the words “Income Tax Act 1971-1972”.

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead:—

(b) Made under the Income Tax Assessment Act 1936-1972 on 21 April 1972; notified in the Commonwealth Gazette on 24 April 1972.

THIRD SCHEDULE  Regulations 54a and 54b.

TABLE A.—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES DO NOT EXCEED ONE HUNDRED DOLLARS

IN RESPECT OF A WEEK OR PART OF A WEEK

Column 1

Column 2

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

Amount of deduction, where deduction value of dependants is—

Exceeding—

But not exceeding—

Nil

$208

$312

$364

$520

$676

$728

$832

$988

$1,144

$1,300

 

 

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

$

$

$

$

$

$

$

$

$

$

$

$

$

8.00

8.50

0.10

..

..

..

..

..

..

..

..

..

..

8.50

9.00

0.10

..

..

..

..

..

..

..

..

..

..

9.00

9.50

0.15

..

..

..

..

..

..

..

..

..

..

9.50

10.00

0.15

..

..

..

..

..

..

..

..

..

..

10.00

10.50

0.20

..

..

..

..

..

..

..

..

..

..

10.50

11.00

0.20

..

..

..

..

..

..

..

..

..

..

11.00

11.50

0.25

..

..

..

..

..

..

..

..

..

..

11.50

12.00

0.30

..

..

..

..

..

..

..

..

..

..

12.00

12.50

0.30

0.10

..

..

..

..

..

..

..

..

..

12.50

13.00

0.35

0.10

..

..

..

..

..

..

..

..

..

13.00

13.50

0.40

0.15

..

..

..

..

..

..

..

..

..

13.50

14.00

0.45

0.15

..

..

..

..

..

..

..

..

..

14.00

14.50

0.45

0.20

0.10

..

..

..

..

..

..

..

..

14.50

15.00

0.50

0.20

0.10

..

..

..

..

..

..

..

..

15.00

15.50

0.55

0.25

0.15

0.10

..

..

..

..

..

..

..

15.50

16.00

0.60

0.30

0.15

0.10

..

..

..

..

..

..

..

16.00

16.50

0.65

0.30

0.20

0.15

..

..

..

..

..

..

..

16.50

17.00

0.70

0.35

0.20

0.15

..

..

..

..

..

..

..

17.00

17.50

0.75

0.40

0.25

0.20

..

..

..

..

..

..

..

17.50

18.00

0.80

0.45

0.30

0.20

..

..

..

..

..

..

..

18.00

18.50

0.85

0.45

0.30

0.25

0.10

..

..

..

..

..

..

18.50

19.00

0.90

0.50

0.35

0.30

0.10

..

..

..

..

..

..

19.00

19.50

0.95

0.55

0.40

0.30

0.15

..

..

..

..

..

..

19.50

20.00

1.00

0.60

0.45

0.35

0.15

..

..

..

..

..

..

 

20.00

20.50

1.05

0.65

0.45

0.40

0.20

..

..

..

..

..

..

20.50

21.00

1.10

0.70

0.50

0.45

0.20

..

..

..

..

..

..

21.00

21.50

1.15

0.75

0.55

0.45

0.25

0.10

..

..

..

..

..

21.50

22.00

1.20

0.80

0.60

0.50

0.30

0.10

..

..

..

..

..

22.00

22.50

1.25

0.85

0.65

0.55

0.30

0.15

0.10

..

..

..

..

22.50

23.00

1.35

0.90

0.70

0.60

0.35

0.15

0.10

..

..

..

..

23.00

23.50

1.40

0.95

0.75

0.65

0.40

0.20

0.15

..

..

..

..

23.50

24.00

1.45

1.00

0.80

0.70

0.45

0.20

0.15

..

..

..

..

24.00

24.50

1.50

1.05

0.85

0.75

0.45

0.25

0.20

0.10

..

..

..

24.50

25.00

1.60

1.10

0.90

0.80

0.50

0.30

0.20

0.10

..

..

..

25.00

25.50

1.65

1.15

0.95

0.85

0.55

0.30

0.25

0.15

..

..

..

25.50

26.00

1.70

1.20

1.00

0.90

0.60

0.35

0.30

0.15

..

..

..

26.00

26.50

1.80

1.25

1.05

0.95

0.65

0.40

0.30

0.20

..

..

..

26.50

27.00

1.85

1.35

1.10

1.00

0.70

0.45

0.35

0.20

..

..

..

27.00

27.50

1.95

1.40

1.15

1.05

0.75

0.45

0.40

0.25

0.10

..

..

27.50

28.00

2.00

1.45

1.20

1.10

0.80

0.50

0.45

0.30

0.10

..

..

28.00

28.50

2.10

1.50

1.25

1.15

0.85

0.55

0.45

0.30

0.15

..

..

28.50

29.00

2.15

1.60

1.35

1.20

0.90

0.60

0.50

0.35

0.15

..

..

29.00

29.50

2.25

1.65

1.40

1.25

0.95

0.65

0.55

0.40

0.20

..

..

29.50

30.00

2.30

1.70

1.45

1.35

1.00

0.70

0.60

0.45

0.20

..

..

30.00

30.50

2.40

1.80

1.50

1.40

1.05

0.75

0.65

0.45

0.25

0.10

..

30.50

31.00

2.45

1.85

1.60

1.45

1.10

0.80

0.70

0.50

0.30

0.10

..

31.00

31.50

2.55

1.95

1.65

1.50

1.15

0.85

0.75

0.55

0.30

0.15

..

31.50

32.00

2.65

2.00

1.70

1.60

1.20

0.90

0.80

0.60

0.35

0.15

..

32.00

32.50

2.70

2.10

1.80

1.65

1.25

0.95

0.85

0.65

0.40

0.20

..

32.50

33.00

2.80

2.15

1.85

1.70

1.35

1.00

0.90

0.70

0.45

0.20

..

33.00

33.50

2.85

2.25

1.95

1.80

1.40

1.05

0.95

0.75

0.45

0.25

0.10

33.50

34.00

2.95

2.30

2.00

1.85

1.45

1.10

1.00

0.80

0.50

0.30

0.10

34.00

34.50

3.05

2.40

2.10

1.95

1.50

1.15

1.05

0.85

0.55

0.30

0.15

34.50

35.00

3.15

2.45

2.15

2.00

1.60

1.20

1.10

0.90

0.60

0.35

0.15

35.00

35.50

3.20

2.55

2.25

2.10

1.65

1.25

1.15

0.95

0.65

0.40

0.20

35.50

36.00

3.30

2.65

2.30

2.15

1.70

1.35

1.20

1.00

0.70

0.45

0.20

36.00

36.50

3.40

2.70

2.40

2.25

1.80

1.40

1.25

1.05

0.75

0.45

0.25

36.50

37.00

3.50

2.80

2.45

2.30

1.85

1.45

1.35

1.10

0.80

0.50

0.30

37.00

37.50

3.60

2.85

2.55

2.40

1.95

1.50

1.40

1.15

0.85

0.55

0.30

37.50

38.00

3.65

2.95

2.65

2.45

2.00

1.60

1.45

1.20

0.90

0.60

0.35

38.00

38.50

3.75

3.05

2.70

2.55

2.10

1.65

1.50

1.25

0.95

0.65

0.40

38.50

39.00

3.85

3.15

2.80

2.65

2.15

1.70

1.60

1.35

1.00

0.70

0.45

39.00

39.50

3.95

3.20

2.85

2.70

2.25

1.80

1.65

1.40

1.05

0.75

0.45

39.50

40.00

4.05

3.30

2.95

2.80

2.30

1.85

1.70

1.45

1.10

0.80

0.50

Third Schedulecontinued

Table A—continued

Column 1

Column 2

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

Amount of deduction, where deduction value of dependants is—

Exceeding—

But not exceeding—

Nil

$208

$312

$364

$520

$676

$728

$832

$988

$1,144

$1,300

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

$

$

$

$

$

$

$

$

$

$

$

$

$

40.00

40.50

4.15

3.40

3.05

2.85

2.40

1.95

08.1

1.50

1.15

0.85

0.55

40.50

41.00

4.25

3.50

3.15

2.95

2.45

2.00

1.85

1.60

1.20

0.90

0.60

41.00

41.50

4.35

3.60

3.20

3.05

2.55

2.10

1.95

1.65

1.25

0.95

0.65

41.50

42.00

4.45

3.65

3.30

3.15

2.65

2.15

2.00

1.70

1.35

1.00

0.70

42.00

42.50

4.55

3.75

3.40

3.20

2.70

2.25

2.10

1.80

1.40

1.05

0.75

42.50

43.00

4.65

3.85

3.50

3.30

2.80

2.30

2.15

1.85

1.45

1.10

0.80

43.00

43.50

4.75

3.95

3.60

3.40

2.85

2.40

2.25

1.95

1.50

1.15

0.85

43.50

44.00

4.85

4.05

3.65

3.50

2.95

2.45

2.30

2.00

1.60

1.20

0.90

44.00

44.50

4.95

4.15

3.75

3.60

3.05

2.55

2.40

2.10

1.65

1.25

0.95

44.50

45.00

5.05

4.25

3.85

3.65

3.15

2.65

2.45

2.15

1.70

1.35

1.00

45.00

45.50

5.15

4.35

3.95

3.75

3.20

2.70

2.55

2.25

1.80

1.40

1.05

45.50

46.00

5.25

4.45

4.05

3.85

3.30

2.80

2.65

2.30

1.85

1.45

1.10

46.00

46.50

5.35

4.55

4.15

3.95

3.40

2.85

2.70

2.40

1.95

1.50

1.15

46.50

47.00

5.50

4.65

4.25

4.05

3.50

2.95

2.80

2.45

2.00

1.60

1.20

47.00

47.50

5.60

4.75

4.35

4.15

3.60

3.05

2.85

2.55

2.10

1.65

1.25

47.50

48.00

5.70

4.85

4.45

4.25

3.65

3.15

2.95

2.65

2.15

1.70

1.35

48.00

48.50

5.80

4.95

4.55

4.35

3.75

3.20

3.05

2.70

2.25

1.80

1.40

48.50

49.00

5.90

5.05

4.65

4.45

3.85

3.30

3.15

2.80

2.30

1.85

1.45

49.00

49.50

6.00

5.15

4.75

4.55

3.95

3.40

3.20

2.85

2.40

1.95

1.50

49.50

50.00

6.15

5.25

4.85

4.65

4.05

3.50

3.30

2.95

2.45

2.00

1.60

50.00

50.50

6.25

5.35

4.95

4.75

4.15

3.60

3.40

3.05

2.55

2.10

1.65

50.50

51.00

6.35

5.50

5.05

4.85

4.25

3.65

3.50

3.15

2.65

2.15

1.70

51.00

51.50

6.45

5.60

5.15

4.95

4.35

3.75

3.60

3.20

2.70

2.25

1.80

51.50

52.00

6.60

5.70

5.25

5.05

4.45

3.85

3.65

3.30

2.80

2.30

1.85

52.00

52.50

6.70

5.80

5.35

5.15

4.55

3.95

3.75

3.40

2.85

2.40

1.95

52.50

53.00

6.80

5.90

5.50

5.25

4.65

4.05

3.85

3.50

2.95

2.45

2.00

53.00

53.50

6.95

6.00

5.60

5.35

4.75

4.15

3.95

3.60

3.05

2.55

2.10

53.50

54.00

7.05

6.15

5.70

5.50

4.85

4.25

4.05

3.65

3.15

2.65

2.15

54.00

54.50

7.15

6.25

5.80

5.60

4.95

4.35

4.15

3.75

3.20

2.70

2.25

54.50

55.00

7.30

6.35

5.90

5.70

5.05

4.45

4.25

3.85

3.30

2.80

2.30

55.00

55.50

7.40

6.45

6.00

5.80

5.15

4.55

4.35

3.95

3.40

2.85

2.40

55.50

56.00

7.50

6.60

6.15

5.90

5.25

4.65

4.45

4.05

3.50

2.95

2.45

 

56.00

56.50

7.65

6.70

6.25

6.00

5.35

4.75

4.55

4.15

3.60

3.05

2.55

56.50

57.00

7.75

6.80

6.35

6.15

5.50

4.85

4.65

4.25

3.65

3.15

2.65

57.00

57.50

7.85

6.95

6.45

6.25

5.60

4.95

4.75

4.35

3.75

3.20

2.70

57.50

58.00

8.00

7.05

6.60

6.35

5.70

5.05

4.85

4.45

3.85

3.30

2.80

58.00

58.50

8.10

7.15

6.70

6.45

5.80

5.15

4.95

4.55

3.95

3.40

2.85

58.50

59.00

8.25

7.30

6.80

6.60

5.90

5.25

5.05

4.65

4.05

3.50

2.95

59.00

59.50

8.35

7.40

6.95

6.70

6.00

5.35

5.15

4.75

4.15

3.60

3.05

59.50

60.00

8.50

7.50

7.05

6.80

6.15

5.50

5.25

4.85

4.25

3.65

3.15

60.00

60.50

8.60

7.65

7.15

6.95

6.25

5.60

5.35

4.95

4.35

3.75

3.20

60.50

61.00

8.70

7.75

7.30

7.05

6.35

5.70

5.50

5.05

4.45

3.85

3.30

61.00

61.50

8.85

7.85

7.40

7.15

6.45

5.80

5.60

5.15

4.55

3.95

3.40

61.50

62.00

8.95

8.00

7.50

7.30

6.60

5.90

5.70

5.25

4.65

4.05

3.50

62.00

62.50

9.05

8.10

7.65

7.40

6.70

6.00

5.80

5.35

4.75

4.15

3.60

62.50

63.00

9.10

8.25

7.75

7.50

6.80

6.15

5.90

5.50

4.85

4.25

3.65

63.00

63.50

9.20

8.35

7.85

7.65

6.95

6.25

6.00

5.60

4.95

4.35

3.75

63.50

64.00

9.30

8.50

8.00

7.75

7.05

6.35

6.15

5.70

5.05

4.45

3.85

64.00

64.50

9.40

8.60

8.10

7.85

7.15

6.45

6.25

5.80

5.15

4.55

3.95

64.50

65.00

9.50

8.70

8.25

8.00

7.30

6.60

6.35

5.90

5.25

4.65

4.05

65.00

65.50

9.60

8.85

8.35

8.10

7.40

6.70

6.45

6.00

5.35

4.75

4.15

65.50

66.00

9.70

8.95

8.50

8.25

7.50

6.80

6.60

6.15

5.50

4.85

4.25

66.00

66.50

9.80

9.05

8.60

8.35

7.65

6.95

6.70

6.25

5.60

4.95

4.35

66.50

67.00

9.90

9.10

8.70

8.50

7.75

7.05

6.80

6.35

5.70

5.05

4.45

67.00

67.50

10.00

9.20

8.85

8.60

7.85

7.15

6.95

6.45

5.80

5.15

4.55

67.50

68.00

10.10

9.30

8.95

8.70

8.00

7.30

7.05

6.60

5.90

5.25

4.65

68.00

68.50

10.20

9.40

9.05

8.85

8.10

7.40

7.15

6.70

6.00

5.35

4.75

68.50

69.00

10.30

9.50

9.10

8.95

8.25

7.50

7.30

6.80

6.15

5.50

4.85

69.00

69.50

10.40

9.60

9.20

9.05

8.35

7.65

7.40

6.95

6.25

5.60

4.95

69.50

70.00

10.50

9.70

9.30

9.10

8.50

7.75

7.50

7.05

6.35

5.70

5.05

70.00

70.50

10.65

9.80

9.40

9.20

8.60

7.85

7.65

7.15

6.45

5.80

5.15

70.50

71.00

10.75

9.90

9.50

9.30

8.70

8.00

7.75

7.30

6.60

5.90

5.25

71.00

71.50

10.85

10.00

9.60

9.40

8.85

8.10

7.85

7.40

6.70

6.00

5.35

71.50

72.00

11.00

10.10

9.70

9.50

8.95

8.25

8.00

7.50

6.80

6.15

5.50

72.00

72.50

11.10

10.20

9.80

9.60

9.05

8.35

8.10

7.65

6.95

6.25

5.60

72.50

73.00

11.20

10.30

9.90

9.70

9.10

8.50

8.25

7.75

7.05

6.35

5.70

73.00

73.50

11.35

10.40

10.00

9.80

9.20

8.60

8.35

7.85

7.15

6.45

5.80

73.50

74.00

11.45

10.50

10.10

9.90

9.30

8.70

8.50

8.00

7.30

6.60

5.90

74.00

74.50

11.60

10.65

10.20

10.00

9.40

8.85

8.60

8.10

7.40

6.70

6.00

74.50

75.00

11.70

10.75

10.30

10.10

9.50

8.95

8.70

8.25

7.50

6.80

6.15

75.00

75.50

11.85

10.85

10.40

10.20

9.60

9.05

8.85

8.35

7.65

6.95

6.25

75.50

76.00

11.95

11.00

10.50

10.30

9.70

9.10

8.95

8.50

7.75

7.05

6.35

THUD Schedulecontinued

Table A—continued

Column 1

Column 2

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

Amount of deduction, where deduction value of dependants is—

Exceeding—

But not exceeding—

Nil

$208

$312

$364

$520

$676

$728

$832

$988

$1,144

$1,300

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

$

$

$

$

$

$

$

$

$

$

$

$

$

76.00

76.50

12.10

11.10

10.65

10.40

9.80

9.20

9.05

8.60

7.85

7.15

6.45

76.50

77.00

12.25

11.20

10.75

10.50

9.90

9.30

9.10

8.70

8.00

7.30

6.60

77.00

77.50

12.35

11.35

10.85

10.65

10.00

9.40

9.20

8.85

8.10

7.40

6.70

77.50

78.00

12.50

11.45

11.00

10.75

10.10

9.50

9.30

8.95

8.25

7.50

6.80

78.00

78.50

12.65

11.60

11.10

10.85

10.20

9.60

9.40

9.05

8.35

7.65

6.95

78.50

79.00

12.75

11.70

11.20

11.00

10.30

9.70

9.50

9.10

8.50

7.75

7.05

79.00

79.50

12.90

11.85

11.35

11.10

10.40

9.80

9.60

9.20

8.60

7.85

7.15

79.50

80.00

13.05

11.95

11.45

11.20

10.50

9.90

9.70

9.30

8.70

8.00

7.30

80.00

80.50

13.20

12.10

11.60

11.35

10.65

10.00

9.80

9.40

8.85

8.10

7.40

80.50

81.00

13.35

12.25

11.70

11.45

10.75

10.10

9.90

9.50

8.95

8.25

7.50

81.00

81.50

13.45

12.35

11.85

11.60

10.85

10.20

10.00

9.60

9.05

8.35

7.65

81.50

82.00

13.60

12.50

11.95

11.70

11.00

10.30

10.10

9.70

9.10

8.50

7.75

82.00

82.50

13.75

12.65

12.10

11.85

11.10

10.40

10.20

9.80

9.20

8.60

7.85

82.50

83.00

13.90

12.75

12.25

11.95

11.20

10.50

10.30

9.90

9.30

8.70

8.00

83.00

83.50

14.05

12.90

12.35

12.10

11.35

10.65

10.40

10.00

9.40

8.85

8.10

83.50

84.00

14.20

13.05

12.50

12.25

11.45

10.75

10.50

10.10

9.50

8.95

8.25

84.00

84.50

14.35

13.20

12.65

12.35

11.60

10.85

10.65

10.20

9.60

9.05

8.35

84.50

85.00

14.50

13.35

12.75

12.50

11.70

11.00

10.75

10.30

9.70

9.10

8.50

85.00

85.50

14.65

13.45

12.90

12.65

11.85

11.10

10.85

10.40

9.80

9.20

8.60

85.50

86.00

14.80

13.60

13.05

12.75

11.95

11.20

11.00

10.50

9.90

9.30

8.70

86.00

86.50

14.95

13.75

13.20

12.90

12.10

11.35

11.10

10.65

10.00

9.40

8.85

86.50

87.00

15.10

13.90

13.35

13.05

12.25

11.45

11.20

10.75

10.10

9.50

8.95

87.00

87.50

15.25

14.05

13.45

13.20

12.35

11.60

11.35

10.85

10.20

9.60

9.05

87.50

88.00

15.45

14.20

13.60

13.35

12.50

11.70

11.45

11.00

10.30

9.70

9.10

88.00

88.50

15.60

14.35

13.75

13.45

12.65

11.85

11.60

11.10

10.40

9.80

9.20

88.50

89.00

15.75

14.50

13.90

13.60

12.75

11.95

11.70

11.20

10.50

9.90

9.30

89.00

89.50

15.90

14.65

14.05

13.75

12.90

12.10

11.85

11.35

10.65

10.00

9.40

89.50

90.00

16.05

14.80

14.20

13.90

13.05

12.25

11.95

11.45

10.75

10.10

9.50

90.00

90.50

16.25

14.95

14.35

14.05

13.20

12.35

12.10

11.60

10.85

10.20

9.60

90.50

91.00

16.40

15.10

14.50

14.20

13.35

12.50

12.25

11.70

11.00

10.30

9.70

91.00

91.50

16.55

15.25

14.65

14.35

13.45

12.65

12.35

11.85

11.10

10.40

9.80

91.50

92.00

16.70

15.45

14.80

14.50

13.60

12.75

12.50

11.95

11.20

10.50

9.90

 

92.00

92.50

16.90

15.60

14.95

14.65

13.75

12.90

12.65

12.10

11.35

10.65

10.00

92.50

93.00

17.05

15.75

15.10

14.80

13.90

13.05

12.75

12.25

11.45

10.75

10.10

93.00

93.50

17.20

15.90

15.25

14.95

14.05

13.20

12.90

12.35

11.60

10.85

10.20

93.50

94.00

17.40

16.05

15.45

15.10

14.20

13.35

13.05

12.50

11.70

11.00

10.30

94.00

94.50

17.55

16.25

15.60

15.25

14.35

13.45

13.20

12.65

11.85

11.10

10.40

94.50

95.00

17.70

16.40

15.75

15.45

14.50

13.60

13.35

12.75

11.95

11.20

10.50

95.00

95.50

17.90

16.55

15.90

15.60

14.65

13.75

13.45

12.90

12.10

11.35

10.65

95.50

96.00

18.05

16.70

16.05

15.75

14.80

13.90

13.60

13.05

12.25

11.45

10.75

96.00

96.50

18.25

16.90

16.25

15.90

14.95

14.05

13.75

13.20

12.35

11.60

10.85

96.50

97.00

18.40

17.05

16.40

16.05

15.10

14.20

13.90

13.35

12.50

11.70

11.00

97.00

97.50

18.60

17.20

16.55

16.25

15.25

14.35

14.05

13.45

12.65

11.85

11.10

97.50

98.00

18.75

17.40

16.70

16.40

15.45

14.50

14.20

13.60

12.75

11.95

11.20

98.00

98.50

18.90

17.55

16.90

16.55

15.60

14.65

14.35

13.75

12.90

12.10

11.35

98.50

99.00

19.10

17.70

17.05

16.70

15.75

14.80

14.50

13.90

13.05

12.25

11.45

99.00

99.50

19.25

17.90

17.20

16.90

15.90

14.95

14.65

14.05

13.20

12.35

11.60

99.50

100.00

19.45

18.05

17.40

17.05

16.05

15.10

14.80

14.20

13.35

12.50

11.70

Thud Schedulecontinued

TABLE B.—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES EXCEED ONE HUNDRED DOLLARS, BUT DO NOT EXCEED FIVE HUNDRED DOLLARS, IN RESPECT OF A WEEK OR PART OF A WEEK

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

100.00

101.00

19.70

180.00

181.00

52.45

260.00

261.00

94.30

340.00

341.00

142.25

420.00

421.00

193.35

101.00

102.00

20.05

181.00

182.00

52.90

261.00

262.00

94.90

341.00

342.00

142.90

421.00

422.00

194.00

102.00

103.00

20.40

182.00

183.00

53.35

262.00

263.00

95.45

342.00

343.00

143.50

422.00

423.00

194.65

103.00

104.00

20.80

183.00

184.00

53.85

263.00

264.00

96.05

343.00

344.00

144.15

423.00

424.00

195.25

104.00

105.00

21.15

184.00

185.00

54.30

264.00

265.00

96.60

344.00

345.00

144.80

424.00

425.00

195.90

105.00

106.00

21.50

185.00

186.00

54.80

265.00

266.00

97.15

345.00

346.00

145.40

425.00

426.00

196.55

106.00

107.00

21.85

186.00

187.00

55.25

266.00

267.00

97.75

346.00

347.00

146.05

426.00

427.00

197.20

107.00

108.00

22.20

187.00

188.00

55.75

267.00

268.00

98.30

347.00

348.00

146.70

427.00

428.00

197.80

108.00

109.00

22.60

188.00

189.00

56.20

268.00

269.00

98.90

348.00

349.00

147.30

428.00

429.00

198.45

109.00

110.00

22.95

189.00

190.00

56.70

269.00

270.00

99.45

349.00

350.00

147.95

429.00

430.00

199.10

110.00

111.00

23.30

190.00

191.00

57.15

270.00

271.00

100.05

350.00

351.00

148.60

430.00

431.00

199.70

111.00

112.00

23.70

191.00

192.00

57.65

271.00

272.00

100.60

351.00

352.00

149.20

431.00

432.00

200.35

112.00

113.00

24.05

192.00

193.00

58.15

272.00

273.00

101.20

352.00

353.00

149.85

432.00

433.00

201.00

113.00

114.00

24.40

193.00

194.00

58.60

273.00

274.00

101.75

353.00

354.00

150.50

433.00

434.00

201.60

114.00

115.00

24.80

194.00

195.00

59.10

274.00

275.00

102.35

354.00

355.00

151.15

434.00

435.00

202.25

115.00

116.00

25.15

195.00

196.00

59.60

275.00

276.00

102.90

355.00

356.00

151.75

435.00

436.00

202.90

116.00

117.00

25.55

196.00

197.00

60.05

276.00

277.00

103.50

356.00

357.00

152.40

436.00

437.00

203.55

117.00

118.00

25.90

197.00

198.00

60.55

277.00

278.00

104.10

357.00

358.00

153.05

437.00

438.00

204.15

118.00

119.00

26.25

198.00

199.00

61.05

278.00

279.00

104.65

358.00

359.00

153.70

438.00

439.00

204.80

119.00

120.00

26.65

199.00

200.00

61.55

279.00

280.00

105.25

359.00

360.00

154.30

439.00

440.00

205.45

120.00

121.00

27.00

200.00

201.00

62.05

280.00

281.00

105.85

360.00

361.00

154.95

440.00

441.00

206.05

121.00

122.00

27.35

201.00

202.00

62.55

281.00

282.00

106.40

361.00

362.00

155.60

441.00

442.00

206.70

122.00

123.00

27.75

202.00

203.00

63.05

282.00

283.00

107.00

362.00

363.00

156.25

442.00

443.00

207.35

123.00

124.00

28.10

203.00

204.00

63.55

283.00

284.00

107.60

363.00

364.00

156.90

443.00

444.00

207.95

 

124.00

125.00

28.50

204.00

205.00

64.05

284.00

285.00

108.15

364.00

365.00

157.55

444.00

445.00

208.60

125.00

126.00

28.90

205.00

206.00

64.60

285.00

286.00

108.75

365.00

366.00

158.20

445.00

446.00

209.25

126.00

127.00

29.25

206.00

207.00

65.10

286.00

287.00

109.35

366.00

367.00

158.80

446.00

447.00

209.90

127.00

128.00

29.65

207.00

208.00

65.60

287.00

288.00

109.95

367.00

368.00

159.45

447.00

448.00

210.50

128.00

129.00

30.05

208.00

209.00

66.15

288.00

289.00

110.55

368.00

369.00

160.10

448.00

449.00

211.15

129.00

130.00

30.45

209.00

210.00

66.65

289.00

290.00

111.10

369.00

370.00

160.75

449.00

450.00

211.80

130.00

131.00

30.80

210.00

211.00

67.15

290.00

291.00

111.70

370.00

371.00

161.40

450.00

451.00

212.40

131.00

132.00

31.20

211.00

212.00

67.70

291.00

292.00

112.30

371.00

372.00

162.05

451.00

452.00

213.05

132.00

133.00

31.60

212.00

213.00

68.20

292.00

293.00

112.90

372.00

373.00

162.70

452.00

453.00

213.70

133.00

134.00

32.00

213.00

214.00

68.70

293.00

294.00

113.50

373.00

374.00

163.35

453.00

454.00

214.30

134.00

135.00

32.40

214.00

215.00

69.25

294.00

295.00

114.10

374.00

375.00

164.00

454.00

455.00

214.95

135.00

136.00

32.80

215.00

216.00

69.75

295.00

296.00

114.70

375.00

376.00

164.65

455.00

456.00

215.60

136.00

137.00

33.20

216.00

217.00

70.30

296.00

297.00

115.30

376.00

377.00

165.30

456.00

457.00

216.20

137.00

138.00

33.60

217.00

218.00

70.80

297.00

298.00

115.90

377.00

378.00

165.95

457.00

458.00

216.85

138.00

139.00

34.05

218.00

219.00

71.35

298.00

299.00

116.45

378.00

379.00

166.60

458.00

459.00

217.50

139.00

140.00

34.45

219.00

220.00

71.85

299.00

300.00

117.05

379.00

380.00

167.25

459.00

460.00

218.15

140.00

141.00

34.85

220.00

221.00

72.40

300.00

301.00

117.65

380.00

381.00

167.90

460.00

461.00

218.75

141.00

142.00

35.25

221.00

222.00

72.95

301.00

302.00

118.25

381.00

382.00

168.55

461.00

462.00

219.40

142.00

143.00

35.65

222.00

223.00

73.45

302.00

303.00

118.85

382.00

383.00

169.20

462.00

463.00

220.05

143.00

144.00

36.10

223.00

224.00

74.00

303.00

304.00

119.50

383.00

384.00

169.85

463.00

464.00

220.65

144.00

145.00

36.50

224.00

225.00

74.50

304.00

305.00

120.10

384.00

385.00

170.50

464.00

465.00

221.30

145.00

146.00

36.90

225.00

226.00

75.05

305.00

306.00

120.70

385.00

386.00

171.15

465.00

466.00

221.95

146.00

147.00

37.35

226.00

227.00

75.60

306.00

307.00

121.30

386.00

387.00

171.80

466.00

467.00

222.55

147.00

148.00

37.75

227.00

228.00

76.10

307.00

308.00

121.90

387.00

388.00

172.40

467.00

468.00

223.20

148.00

149.00

38.15

228.00

229.00

76.65

308.00

309.00

122.50

388.00

389.00

173.05

468.00

469.00

223.85

149.00

150.00

38.60

229.00

230.00

77.20

309.00

310.00

123.10

389.00

390.00

173.70

469.00

470.00

224.50

150.00

151.00

39.00

230.00

231.00

77.75

310.00

311.00

123.70

390.00

391.00

174.00

470.00

471.00

225.10

151.00

152.00

39.45

231.00

232.00

78.25

311.00

312.00

124.30

391.00

392.00

174.95

471.00

472.00

225.75

152.00

153.00

39.90

232.00

233.00

78.80

312.00

313.00

124.95

392.00

393.00

175.60

472.00

473.00

226.40

153.00

154.00

40.30

233.00

234.00

79.35

313.00

314.00

125.55

393.00

394.00

176.25

473.00

474.00

227.00

154.00

155.00

40.75

234.00

235.00

79.90

314.00

315.00

126.15

394.00

395.00

176.85

474.00

475.00

227.65

155.00

156.00

41.15

235.00

236.00

80.45

315.00

316.00

126.75

395.00

396.00

177.50

475.00

476.00

228.30

156.00

157.00

41.60

236.00

237.00

81.00

316.00

317.00

127.35

396.00

397.00

178.15

476.00

477.00

228.90

157.00

158.00

42.05

237.00

238.00

81.55

317.00

318.00

128.00

397.00

398.00

178.75

477.00

478.00

229.55

158.00

159.00

42.50

238.00

239.00

82.05

318.00

319.00

128.60

398.00

399.00

179.40

478.00

479.00

230.20

159.00

160.00

42.90

239.00

240.00

82.60

319.00

320.00

129.20

399.00

400.00

180.05

479.00

480.00

230.85

160.00

161.00

43.35

240.00

241.00

83.15

320.00

321.00

129.80

400.00

401.00

180.65

480.00

481.00

231.45

161.00

162.00

43.38

241.00

242.00

83.70

321.00

322.00

130.45

401.00

402.00

181.30

481.00

482.00

232.10

162.00

163.00

44.25

242.00

243.00

84.25

322.00

323.00

131.05

402.00

403.00

181.95

482.00

483.00

232.75

163.00

164.00

44.70

243.00

244.00

84.80

323.00

243.00

131.65

403.00

404.00

182.60

483.00

484.00

233.35

Third Schedulecontinued

Table B—continued

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

Column 1

Column 2

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

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

Amount of deduction

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

164.00

165.00

45.15

244.00

245.00

85.35

324.00

325.00

132.30

404.00

405.00

183.20

484.00

485.00

234.00

165.00

166.00

45.55

245.00

246.00

85.90

325.00

326.00

132.90

405.00

406.00

183.85

485.00

486.00

234.65

166.00

167.00

46.00

246.00

247.00

86.50

326.00

327.00

133.55

406.00

407.00

184.50

486.00

487.00

235.25

167.00

168.00

46.45

247.00

248.00

87.05

327.00

328.00

134.15

407.00

408.00

185.10

487.00

488.00

235.90

168.00

169.00

46.90

248.00

249.00

87.60

328.00

329.00

134.75

408.00

409.00

185.75

488.00

489.00

236.55

169.00

170.00

47.35

249.00

250.00

88.15

329.00

330.00

135.40

409.00

410.00

186.40

489.00

490.00

237.15

170.00

171.00

47.85

250.00

251.00

88.70

330.00

331.00

136.00

410.00

411.00

187.00

490.00

491.00

237.80

171.00

172.00

48.30

251.00

252.00

89.25

331.00

332.00

136.65

411.00

412.00

187.65

491.00

492.00

238.45

172.00

173.00

48.75

252.00

253.00

89.80

332.00

333.00

137.25

412.00

413.00

188.30

492.00

493.00

239.10

173.00

174.00

49.20

253.00

254.00

90.40

333.00

334.00

137.90

413.00

414.00

188.95

493.00

494.00

239.70

174.00

175.00

49.65

254.00

255.00

90.95

334.00

335.00

138.50

414.00

415.00

189.55

494.00

495.00

240.35

175.00

176.00

50.10

255.00

256.00

91.50

335.00

336.00

139.15

415.00

416.00

190.20

495.00

496.00

241.00

176.00

177.00

50.60

256.00

257.00

92.05

336.00

337.00

139.75

416.00

417.00

190.85

496.00

497.00

241.60

177.00

178.00

51.05

257.00

258.00

92.65

337.00

338.00

140.40

417.00

418.00

191.45

497.00

498.00

242.25

178.00

179.00

51.50

258.00

259.00

93.20

338.00

339.00

141.00

418.00

419.00

192.10

498.00

499.00

242.90

179.00

180.00

51.95

259.00

260.00

93.75

339.00

340.00

141.65

419.00

420.00

192.75

499.00

500.00

243.50

 

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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.