Income Tax Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00305 Regulations Not in force Legislative Instrument

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead:—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

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
Exceeding—	But not exceeding—	(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 Schedule—continued

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
Exceeding—	But not exceeding—	(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 Schedule—continued

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—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
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 Schedule—continued

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—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
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

Overview

The Income Tax Assessment Act 1936-1972, enacted by the Parliament of Australia, was introduced to address the need for a comprehensive framework to regulate income tax collection in Australia. The Act provides the legislative basis for the administration of income tax and includes provisions for the assessment, collection, and enforcement of tax liabilities. One of the key policy objectives of the Act is to ensure that individuals and entities comply with their tax obligations by providing clear guidelines and regulations. This legislation is fundamental in maintaining the fiscal health of the nation by ensuring an equitable distribution of the tax burden across different income brackets and sectors of the economy.

Scope and Application

This legislative instrument amends the Income Tax Regulations 1972, specifically adjusting the rates of deduction for employees' salaries or wages. It applies to employees earning salaries or wages within the specified ranges and their employers, focusing on the calculation of tax deductions based on income levels and the number of dependants. The adjustments concern the rates of tax deductions for employees whose weekly earnings are less than $100 and those ranging from $100 to $500. The instrument is part of the Commonwealth's regulatory framework for income tax and affects all taxpayers within Australia, as it amends the regulations under the Income Tax Assessment Act 1936-1972. There are no stated exclusions or exemptions in this legislative instrument; it directly modifies the tax regulation framework by updating the tax deduction rates. The instrument does not extend or restrict its application through subordinate instruments but operates as a standalone amendment to the regulations.

Key Provisions

This legislative instrument amends the Income Tax Regulations under the Income Tax Assessment Act 1936-1972. The main changes are: first, it revises the rate of deductions for the absence of a claim in respect of dependants (Regulation 54a); second, it updates the reference to the Income Tax Act 1971-1972 in Regulation 54ze; and third, it repeals the existing Third Schedule and replaces it with a new schedule detailing rates of deductions (Regulations 54a and 54b). The Act imposes obligations on taxpayers to ensure that they correctly apply the revised deduction rates when calculating their tax liabilities. Employers must withhold the appropriate amount of tax from their employees' salaries or wages, based on the rates specified in the new Third Schedule. The new schedule provides detailed tables for calculating deductions based on the amount of salary or wages and the deduction value of dependants. The Act also sets out potential consequences for non-compliance. While the specific penalties are not detailed in the legislative instrument, breaches of tax regulations typically result in penalties that can include fines and interest on the unpaid tax. In severe cases, criminal charges may be pursued, leading to more substantial penalties and potential imprisonment. The precise penalties would be determined according to the broader tax legislation and administrative guidelines. In summary, the legislative instrument amends the Income Tax Regulations to adjust deduction rates and update references in the Act, imposing specific obligations on taxpayers and employers to comply with the new rates. Non-compliance could result in financial penalties or criminal charges, depending on the severity of the breach.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Commencement Provisions; Definitions & Interpretation; Regulatory Standards; Reporting & Disclosure Obligations

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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.

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