Income Tax Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00306 Regulations Not in force Legislative Instrument

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Statutory Rules 1972 No. 137(c)

Commencement.

1. These Regulations shall come into operation on the first day of September, 1972.

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

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

Form of declaration as to dependants.

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

(a) by omitting from paragraph (a) of sub-regulation (6b.) the word “six” and inserting in its stead the word “seven”;

(b) by omitting from paragraph (b) of that sub-regulation the word “four” and inserting in its stead the word “five”; and

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—

(c) Made under the Income Tax Assessment Act 1936-1972 on 17 August 1972; notified in the Commonwealth Gazette on 18 August 1972.

THIRD SCHEDULE Regulations 54a and 54b.

TABLE A.—RATES OF DEDUCTIONS WHERE EMPLOYEES 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	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
Exceeding—	But not exceeding—	(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
20.00	20.50	0.30	..	..	..	..	..	..	..	..	..	..
20.50	21.00	0.60	..	..	..	..	..	..	..	..	..	..
21.00	21.50	0.90	..	..	..	..	..	..	..	..	..	..
21.50	22.00	1.00	..	..	..	..	..	..	..	..	..	..
22.00	22.50	1.05	..	..	..	..	..	..	..	..	..	..
22.50	23.00	1.10	..	..	..	..	..	..	..	..	..	..
23.00	23.50	1.15	..	..	..	..	..	..	..	..	..	..
23.50	24.00	1.20	..	..	..	..	..	..	..	..	..	..
24.00	24.50	1.30	..	..	..	..	..	..	..	..	..	..
24.50	25.00	1.35	..	..	..	..	..	..	..	..	..	..
25.00	25.50	1.40	0.30	..	..	..	..	..	..	..	..	..
25.50	26.00	1.45	0.60	..	..	..	..	..	..	..	..	..
26.00	26.50	1.50	0.90	..	..	..	..	..	..	..	..	..
26.50	27.00	1.60	1.00	..	..	..	..	..	..	..	..	..
27.00	27.50	1.65	1.05	0.30	..	..	..	..	..	..	..	..
27.50	28.00	1.70	1.10	0.60	..	..	..	..	..	..	..	..
28.00	28.50	1.75	1.15	0.90	..	..	..	..	..	..	..	..
28.50	29.00	1.85	1.20	1.00	..	..	..	..	..	..	..	..
29.00	29.50	1.90	1.30	1.05	0.30	..	..	..	..	..	..	..
29.50	30.00	1.95	1.35	1.10	0.60	..	..	..	..	..	..	..
30.00	30.50	2.05	1.40	1.15	0.90	..	..	..	..	..	..	..
30.50	31.00	2.10	1.45	1.20	1.00	..	..	..	..	..	..	..
31.00	31.50	2.15	1.50	1.30	1.05	..	..	..	..	..	..	..
31.50	32.00	2.25	1.60	1.35	1.10	..	..	..	..	..	..	..

32.00	32.50	2.30	1.65	1.40	1.15	0.30	..	..	..	..	..	..
32.50	33.00	2.40	1.70	1.45	1.20	0.60	..	..	..	..	..	..
33.00	33.50	2.45	1.75	1.50	1.30	0.90	0.30	..	..	..	..	..
33.50	34.00	2.55	1.85	1.60	1.35	1.00	0.60	..	..	..	..	..
34.00	34.50	2.60	1.90	1.65	1.40	1.05	0.90	..	..	..	..	..
34.50	35.00	2.70	1.95	1.70	1.45	1.10	1.00	..	..	..	..	..
35.00	35.50	2.75	2.05	1.75	1.50	1.15	1.05	..	..	..	..	..
35.50	36.00	2.85	2.10	1.85	1.60	1.20	1.10	..	..	..	..	..
36.00	36.50	2.90	2.15	1.90	1.65	1.30	1.15	0.30	..	..	..	..
36.50	37.00	3.00	2.25	1.95	1.70	1.35	1.20	0.60	..	..	..	..
37.00	37.50	3.05	2.30	2.05	1.75	1.40	1.30	0.90	0.30	..	..	..
37.50	38.00	3.15	2.40	2.10	1.85	1.45	1.35	1.00	0.60	..	..	..
38.00	38.50	3.25	2.45	2.15	1.90	1.50	1.40	1.05	0.90	..	..	..
38.50	39.00	3.30	2.55	2.25	1.95	1.60	1.45	1.10	1.00	..	..	..
39.00	39.50	3.40	2.60	2.30	2.05	1.65	1.50	1.15	1.05	..	..	..
39.50	40.00	3.45	2.70	2.40	2.10	1.70	1.60	1.20	1.10	..	..	..
40.00	40.50	3.55	2.75	2.45	2.15	1.75	1.65	1.30	1.15	0.30	..	..
40.50	41.00	3.65	2.85	2.55	2.25	1.85	1.70	1.35	1.20	0.60	..	..
41.00	41.50	3.75	2.90	2.60	2.30	1.90	1.75	1.40	1.30	0.90	..	..
41.50	42.00	3.80	3.00	2.70	2.40	1.95	1.85	1.45	1.35	1.00	..	..
42.00	42.50	3.90	3.05	2.75	2.45	2.05	1.90	1.50	1.40	1.05	..	..
42.50	43.00	4.00	3.15	2.85	2.55	2.10	1.95	1.60	1.45	1.10	..	..
43.00	43.50	4.05	3.25	2.90	2.60	2.15	2.05	1.65	1.50	1.15	..	..
43.50	44.00	4.15	3.30	3.00	2.70	2.25	2.10	1.70	1.60	1.20	..	..
44.00	44.50	4.25	3.40	3.05	2.75	2.30	2.15	1.75	1.65	1.30	0.30	..
44.50	45.00	4.35	3.45	3.15	2.85	2.40	2.25	1.85	1.70	1.35	0.60	..
45.00	45.50	4.45	3.55	3.25	2.90	2.45	2.30	1.90	1.75	1.40	0.90	..
45.50	46.00	4.50	3.65	3.30	3.00	2.55	2.40	1.95	1.85	1.45	1.00	..
46.00	46.50	4.60	3.75	3.40	3.05	2.60	2.45	2.05	1.90	1.50	1.05	..
46.50	47.00	4.70	3.80	3.45	3.15	2.70	2.55	2.10	1.95	1.60	1.10	..
47.00	47.50	4.80	3.90	3.55	3.25	2.75	2.60	2.15	2.05	1.65	1.15	..
47.50	48.00	4.90	4.00	3.65	3.30	2.85	2.70	2.25	2.10	1.70	1.20	..
48.00	48.50	5.00	4.05	3.75	3.40	2.90	2.75	2.30	2.15	1.75	1.30	0.30
48.50	49.00	5.10	4.15	3.80	3.45	3.00	2.85	2.40	2.25	1.85	1.35	0.60
49.00	49.50	5.20	4.25	3.90	3.55	3.05	2.90	2.45	2.30	1.90	1.40	0.90
49.50	50.00	5.25	4.35	4.00	3.65	3.15	3.00	2.55	2.40	1.95	1.45	1.00
50.00	50.50	5.35	4.45	4.05	3.75	3.25	3.05	2.60	2.45	2.05	1.50	1.05
50.50	51.00	5.45	4.50	4.15	3.80	3.30	3.15	2.70	2.55	2.10	1.60	1.10
51.00	51.50	5.55	4.60	4.25	3.90	3.40	3.25	2.75	2.60	2.15	1.65	1.15
51.50	52.00	5.65	4.70	4.35	4.00	3.45	3.30	2.85	2.70	2.25	1.70	1.20

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—	Bat not exceeding—	Nil	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
Exceeding—	Bat not exceeding—	(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
52.00	52.50	5.75	4.80	4.45	4.05	3.55	3.40	2.90	2.75	2.30	1.75	1.30
52.50	53.00	5.85	4.90	4.50	4.15	3.65	3.45	3.00	2.85	2.40	1.85	1.35
53.00	53.50	5.95	5.00	4.60	4.25	3.75	3.55	3.05	2.90	2.45	1.90	1.40
53.50	54.00	6.05	5.10	4.70	4.35	3.80	3.65	3.15	3.00	2.55	1.95	1.45
54.00	54.50	6.15	5.20	4.80	4.45	3.90	3.75	3.25	3.05	2.60	2.05	1.50
54.50	55.00	6.25	5.25	4.90	4.50	4.00	3.80	3.30	3.15	2.70	2.10	1.60
55.00	55.50	6.35	5.35	5.00	4.60	4.05	3.90	3.40	3.25	2.75	2.15	1.65
55.50	56.00	6.50	5.45	5.10	4.70	4.15	4.00	3.45	3.30	2.85	2.25	1.70
56.00	56.50	6.60	5.55	5.20	4.80	4.25	4.05	3.55	3.40	2.90	2.30	1.75
56.50	57.00	6.70	5.65	5.25	4.90	4.35	4.15	3.65	3.45	3.00	2.40	1.85
57.00	57.50	6.80	5.75	5.35	5.00	4.45	4.25	3.75	3.55	3.05	2.45	1.90
57.50	58.00	6.90	5.85	5.45	5.10	4.50	4.35	3.80	3.65	3.15	2.55	1.95
58.00	58.50	7.00	5.95	5.55	5.20	4.60	4.45	3.90	3.75	3.25	2.60	2.05
58.50	59.00	7.10	6.05	5.65	5.25	4.70	4.50	4.00	3.80	3.30	2.70	2.10
59.00	59.50	7.20	6.15	5.75	5.35	4.80	4.60	4.05	3.90	3.40	2.75	2.15
59.50	60.00	7.30	6.25	5.85	5.45	4.90	4.70	4.15	4.00	3.45	2.85	2.25
60.00	60.50	7.45	6.35	5.95	5.55	5.00	4.80	4.25	4.05	3.55	2.90	2.30
60.50	61.00	7.55	6.50	6.05	5.65	5.10	4.90	4.35	4.15	3.65	3.00	2.40
61.00	61.50	7.70	6.60	6.15	5.75	5.20	5.00	4.45	4.25	3.75	3.05	2.45
61.50	62.00	7.75	6.70	6.25	5.85	5.25	5.10	4.50	4.35	3.80	3.15	2.55
62.00	62.50	7.85	6.80	6.35	5.95	5.35	5.20	4.60	4.45	3.90	3.25	2.60
62.50	63.00	7.90	6.90	6.50	6.05	5.45	5.25	4.70	4.50	4.00	3.30	2.70
63.00	63.50	8.00	7.00	6.60	6.15	5.55	5.35	4.80	4.60	4.05	3.40	2.75
63.50	64.00	8.05	7.10	6.70	6.25	5.65	5.45	4.90	4.70	4.15	3.45	2.85

64.00	64.50	8.15	7.20	6.80	6.35	5.75	5.55	5.00	4.80	4.25	3.55	2.90
64.50	65.00	8.20	7.30	6.90	6.50	5.85	5.65	5.10	4.90	4.35	3.65	3.00
65.00	65.50	8.30	7.45	7.00	6.60	5.95	5.75	5.20	5.00	4.45	3.75	3.05
65.50	66.00	8.40	7.55	7.10	6.70	6.05	5.85	5.25	5.10	4.50	3.80	3.15
66.00	66.50	8.50	7.70	7.20	6.80	6.15	5.95	5.35	5.20	4.60	3.90	3.25
66.50	67.00	8.55	7.75	7.30	6.90	6.25	6.05	5.45	5.25	4.70	4.00	3.30
67.00	67.50	8.65	7.85	7.45	7.00	6.35	6.15	5.55	5.35	4.80	4.05	3.40
67.50	68.00	8.75	7.90	7.55	7.10	6.50	6.25	5.65	5.45	4.90	4.15	3.45
68.00	68.50	8.85	8.00	7.70	7.20	6.60	6.35	5.75	5.55	5.00	4.25	3.55
68.50	69.00	8.95	8.05	7.75	7.30	6.70	6.50	5.85	5.65	5.10	4.35	3.65
69.00	69.50	9.05	8.15	7.85	7.45	6.80	6.60	5.95	5.75	5.20	4.45	3.75
69.50	70.00	9.15	8.20	7.90	7.55	6.90	6.70	6.05	5.85	5.25	4.50	3.80
70.00	70.50	9.25	8.30	8.00	7.70	7.00	6.80	6.15	5.95	5.35	4.60	3.90
70.50	71.00	9.35	8.40	8.05	7.75	7.10	6.90	6.25	6.05	5.45	4.70	4.00
71.00	71.50	9.45	8.50	8.15	7.85	7.20	7.00	6.35	6.15	5.55	4.80	4.05
71.50	72.00	9.55	8.55	8.20	7.90	7.30	7.10	6.50	6.25	5.65	4.90	4.15
72.00	72.50	9.65	8.65	8.30	8.00	7.45	7.20	6.60	6.35	5.75	5.00	4.25
72.50	73.00	9.75	8.75	8.40	8.05	7.55	7.30	6.70	6.50	5.85	5.10	4.35
73.00	73.50	9.85	8.85	8.50	8.15	7.70	7.45	6.80	6.60	5.95	5.20	4.45
73.50	74.00	10.00	8.95	8.55	8.20	7.75	7.55	6.90	6.70	6.05	5.25	4.50
74.00	74.50	10.10	9.05	8.65	8.30	7.85	7.70	7.00	6.80	6.15	5.35	4.60
74.50	75.00	10.20	9.15	8.75	8.40	7.90	7.75	7.10	6.90	6.25	5.45	4.70
75.00	75.50	10.30	9.25	8.85	8.50	8.00	7.85	7.20	7.00	6.35	5.55	4.80
75.50	76.00	10.45	9.35	8.95	8.55	8.05	7.90	7.30	7.10	6.50	5.65	4.90
76.00	76.50	10.55	9.45	9.05	8.65	8.15	8.00	7.45	7.20	6.60	5.75	5.00
76.50	77.00	10.70	9.55	9.15	8.75	8.20	8.05	7.55	7.30	6.70	5.85	5.10
77.00	77.50	10.80	9.65	9.25	8.85	8.30	8.15	7.70	7.45	6.80	5.95	5.20
77.50	78.00	10.90	9.75	9.35	8.95	8.40	8.20	7.75	7.55	6.90	6.05	5.25
78.00	78.50	11.05	9.85	9.45	9.05	8.50	8.30	7.85	7.70	7.00	6.15	5.35
78.50	79.00	11.15	10.00	9.55	9.15	8.55	8.40	7.90	7.75	7.10	6.25	5.45
79.00	79.50	11.30	10.10	9.65	9.25	8.65	8.50	8.00	7.85	7.20	6.35	5.55
79.50	80.00	11.40	10.20	9.75	9.35	8.75	8.55	8.05	7.90	7.30	6.50	5.65
80.00	80.50	11.55	10.30	9.85	9.45	8.85	8.65	8.15	8.00	7.45	6.60	5.75
80.50	81.00	11.70	10.45	10.00	9.55	8.95	8.75	8.20	8.05	7.55	6.70	5.85
81.00	81.50	11.80	10.55	10.10	9.65	9.05	8.85	8.30	8.15	7.70	6.80	5.95
81.50	82.00	11.95	10.70	10.20	9.75	9.15	8.95	8.40	8.20	7.75	6.90	6.05
82.00	82.50	12.10	10.80	10.30	9.85	9.25	9.05	8.50	8.30	7.85	7.00	6.15
82.50	83.00	12.20	10.90	10.45	10.00	9.35	9.15	8.55	8.40	7.90	7.10	6.25
83.00	83.50	12.35	11.05	10.55	10.10	9.45	9.25	8.65	8.50	8.00	7.20	6.35
83.50	84.00	12.50	11.15	10.70	10.20	9.55	9.35	8.75	8.55	8.05	7.30	6.50

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	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
Exceeding—	But not exceeding—	(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
84.00	84.50	12.65	11.30	10.80	10.30	9.65	9.45	8.85	8.65	8.15	7.45	6.60
84.50	85.00	12.75	11.40	10.90	10.45	9.75	9.55	8.95	8.75	8.20	7.55	6.70
85.00	85.50	12.90	11.55	11.05	10.55	9.85	9.65	9.05	8.85	8.30	7.70	6.80
85.50	86.00	13.05	11.70	11.15	10.70	10.00	9.75	9.15	8.95	8.40	7.75	6.90
86.00	86.50	13.20	11.80	11.30	10.80	10.10	9.85	9.25	9.05	8.50	7.85	7.00
86.50	87.00	13.35	11.95	11.40	10.90	10.20	10.00	9.35	9.15	8.55	7.90	7.10
87.00	87.50	13.50	12.10	11.55	11.05	10.30	10.10	9.45	9.25	8.65	8.00	7.20
87.50	88.00	13.65	12.20	11.70	11.15	10.45	10.20	9.55	9.35	8.75	8.05	7.30
88.00	88.50	13.75	12.35	11.80	11.30	10.55	10.30	9.65	9.45	8.85	8.15	7.45
88.50	89.00	13.90	12.50	11.95	11.40	10.70	10.45	9.75	9.55	8.95	8.20	7.55
89.00	89.50	14.05	12.65	12.10	11.55	10.80	10.55	9.85	9.65	9.05	8.30	7.70
89.50	90.00	14.20	12.75	12.20	11.70	10.90	10.70	10.00	9.75	9.15	8.40	7.75
90.00	90.50	14.35	12.90	12.35	11.80	11.05	10.80	10.10	9.85	9.25	8.50	7.85
90.50	91.00	14.50	13.05	12.50	11.95	11.15	10.90	10.20	10.00	9.35	8.55	7.90
91.00	91.50	14.65	13.20	12.65	12.10	11.30	11.05	10.30	10.10	9.45	8.65	8.00
91.50	92.00	14.80	13.35	12.75	12.20	11.40	11.15	10.45	10.20	9.55	8.75	8.05
92.00	92.50	15.00	13.50	12.90	12.35	11.55	11.30	10.55	10.30	9.65	8.85	8.15
92.50	93.00	15.15	13.65	13.05	12.50	11.70	11.40	10.70	10.45	9.75	8.95	8.20
93.00	93.50	15.30	13.75	13.20	12.65	11.80	11.55	10.80	10.55	9.85	9.05	8.30
93.50	94.00	15.45	13.90	13.35	12.75	11.95	11.70	10.90	10.70	10.00	9.15	8.40
94.00	94.50	15.60	14.05	13.50	12.90	12.10	11.80	11.05	10.80	10.10	9.25	8.50
94.50	95.00	15.75	14.20	13.65	13.05	12.20	11.95	11.15	10.90	10.20	9.35	8.55
95.00	95.50	15.90	14.35	13.75	13.20	12.35	12.10	11.30	11.05	10.30	9.45	8.65
95.50	96.00	16.10	14.50	13.90	13.35	12.50	12.20	11.40	11.15	10.45	9.55	8.75

96.00	96.50	16.25	14.65	14.05	13.50	12.65	12.35	11.55	11.30	10.55	9.65	8.85
96.50	97.00	16.40	14.80	14.20	13.65	12.75	12.50	11.70	11.40	10.70	9.75	8.95
97.00	97.50	16.55	15.00	14.35	13.75	12.90	12.65	11.80	11.55	10.80	9.85	9.05
97.50	98.00	16.70	15.15	14.50	13.90	13.05	12.75	11.95	11.70	10.90	10.00	9.15
98.00	98.50	16.90	15.30	14.65	14.05	13.20	12.90	12.10	11.80	11.05	10.10	9.25
98.50	99.00	17.05	15.45	14.80	14.20	13.35	13.05	12.20	11.95	11.15	10.20	9.35
99.00	99.50	17.20	15.60	15.00	14.35	13.50	13.20	12.35	12.10	11.30	10.30	9.45
99.50	100.00	17.35	15.75	15.15	14.50	13.65	13.35	12.50	12.20	11.40	10.45	9.55

Third Schedule—continued

TABLE B.—RATES OF DEDUCTIONS WHERE EMPLOYEE’S 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 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
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
100.00	101.00	17.60	125.00	126.00	26.25	150.00	151.00	35.75	175.00	176.00	46.05	200.00	201.00	57.05
101.00	102.00	17.95	126.00	127.00	26.60	151.00	152.00	36.15	176.00	177.00	46.50	201.00	202.00	57.55
102.00	103.00	18.30	127.00	128.00	26.95	152.00	153.00	36.55	177.00	178.00	46.90	202.00	203.00	58.00
103.00	104.00	18.60	128.00	120.00	27.35	153.00	154.00	36.95	178.00	179.00	47.35	203.00	204.00	58.50
104.00	105.00	19.95	129.00	130.00	27.70	154.00	155.00	37.35	179.00	180.00	47.80	204.00	205.00	58.95
105.00	106.00	19.30	130.00	131.00	28.05	155.00	156.00	37.75	180.00	181.00	48.20	205.00	206.00	59.45
106.00	107.00	19.65	131.00	132.00	28.45	156.00	157.00	38.15	181.00	182.00	48.65	206.00	207.00	59.90
107.00	108.00	20.00	132.00	133.00	28.80	157.00	158.00	38.55	182.00	183.00	49.10	207.00	208.00	60.40
108.00	109.00	20.30	133.00	134.00	29.20	158.00	159.00	38.95	183.00	184.00	49.50	208.00	209.00	60.85
109.00	110.00	20.65	134.00	135.00	29.55	159.00	160.00	39.35	184.00	185.00	49.95	209.00	210.00	61.35
110.00	111.00	21.00	135.00	136.00	29.95	160.00	161.00	39.80	185.00	186.00	50.40	210.00	211.00	61.85
111.00	112.00	21.35	136.00	137.00	30.30	161.00	162.00	40.20	186.00	187.00	50.85	211.00	212.00	62.30
112.00	113.00	21.70	137.00	138.00	30.70	162.00	163.00	40.60	187.00	188.00	51.25	212.00	213.00	62.80
113.00	114.00	22.05	138.00	139.00	31.05	163.00	164.00	41.00	188.00	189.00	51.70	213.00	214.00	63.30
114.00	115.00	22.40	139.00	140.00	31.45	164.00	165.00	41.45	189.00	190.00	52.15	214.00	215.00	63.80
115.00	116.00	22.75	140.00	141.00	31.85	165.00	166.00	41.85	190.00	191.00	52.60	215.00	216.00	64.25
116.00	117.00	23.10	141.00	142.00	32.20	166.00	167.00	42.25	191.00	192.00	53.05	216.00	217.00	64.75
117.00	118.00	23.45	142.00	143.00	32.60	167.00	168.00	42.70	192.00	193.00	53.50	217.00	218.00	65.25
118.00	119.00	23.75	143.00	144.00	33.00	168.00	169.00	43.10	193.00	194.00	53.95	218.00	219.00	65.75
119.00	120.00	24.10	144.00	145.00	33.40	169.00	170.00	43.50	194.00	195.00	54.40	219.00	220.00	66.25
120.00	121.00	24.45	145.00	146.00	33.75	170.00	171.00	43.95	195.00	196.00	54.85	220.00	221.00	66.70
121.00	122.00	24.80	146.00	147.00	34.15	171.00	172.00	44.35	196.00	197.00	55.30	221.00	222.00	67.20
122.00	123.00	25.15	147.00	148.00	34.55	172.00	173.00	44.80	197.00	198.00	55.75	222.00	223.00	67.70
123.00	124.00	25.50	148.00	149.00	34.95	173.00	174.00	45.20	198.00	199.00	56.20	223.00	224.00	68.20
124.00	125.00	25.85	149.00	150.00	35.35	174.00	175.00	45.65	199.00	200.00	56.65	224.00	225.00	68.70

225.00	226.00	69.20	250.00	251.00	82.00	275.00	276.00	95.40	300.00	301.00	109.35	325.00	326.00	123.75
226.00	227.00	69.70	251.00	252.00	82.55	276.00	277.00	95.95	301.00	302.00	109.90	326.00	327.00	124.35
227.00	228.00	70.20	252.00	253.00	83.05	277.00	278.00	96.50	302.00	303.00	110.50	327.00	328.00	124.90
228.00	229.00	70.70	253.00	254.00	83.60	278.00	279.00	97.05	303.00	304.00	111.05	328.00	329.00	125.50
229.00	230.00	71.20	254.00	255.00	84.10	279.00	280.00	97.60	304.00	305.00	111.65	329.00	330.00	126.10
230.00	231.00	71.70	255.00	256.00	84.65	280.00	281.00	98.15	305.00	306.00	112.20	330.00	331.00	126.70
231.00	232.00	72.20	256.00	257.00	85.20	281.00	282.00	98.70	306.00	307.00	112.75	331.00	332.00	127.25
232.00	233.00	72.75	257.00	258.00	85.70	282.00	283.00	99.25	307.00	308.00	113.35	332.00	333.00	127.85
233.00	234.00	73.25	258.00	259.00	86.25	283.00	284.00	99.85	308.00	309.00	113.90	333.00	334.00	128.45
234.00	235.00	73.75	259.00	260.00	86.75	284.00	285.00	100.40	309.00	310.00	114.50	334.00	335.00	129.05
235.00	236.00	74.25	260.00	261.00	87.30	285.00	286.00	100.95	310.00	311.00	115.05	335.00	336.00	129.65
236.00	237.00	74.75	261.00	262.00	87.85	286.00	287.00	101.50	311.00	312.00	115.65	336.00	337.00	130.20
237.00	238.00	75.25	262.00	263.00	88.40	287.00	288.00	102.05	312.00	313.00	116.20	337.00	338.00	130.80
238.00	239.00	75.80	263.00	264.00	88.90	288.00	289.00	102.60	313.00	314.00	116.80	338.00	339.00	131.40
239.00	240.00	76.30	264.00	265.00	89.45	289.00	290.00	103.15	314.00	315.00	117.35	339.00	340.00	132.00
240.00	241.00	76.80	265.00	266.00	90.00	290.00	291.00	103.70	315.00	316.00	117.95	340.00	341.00	132.60
241.00	242.00	77.35	266.00	267.00	90.55	291.00	292.00	104.30	316.00	317.00	118.50	341.00	342.00	133.20
242.00	243.00	77.85	267.00	268.00	91.05	292.00	293.00	104.85	317.00	318.00	119.10	342.00	343.00	133.75
243.00	244.00	78.35	268.00	269.00	91.60	293.00	294.00	105.40	318.00	319.00	119.70	343.00	344.00	134.35
244.00	245.00	78.90	269.00	270.00	92.15	294.00	295.00	105.95	319.00	320.00	120.25	344.00	345.00	134.95
245.00	246.00	79.40	270.00	271.00	92.70	295.00	296.00	106.55	320.00	321.00	120.85	345.00	346.00	135.55
246.00	247.00	79.90	271.00	272.00	93.25	296.00	297.00	107.10	321.00	322.00	121.40	346.00	347.00	136.15
247.00	248.00	80.45	272.00	273.00	93.80	297.00	298.00	107.65	322.00	323.00	122.00	347.00	348.00	136.75
248.00	249.00	80.95	273.00	274.00	94.35	298.00	299.00	108.20	323.00	324.00	122.60	348.00	349.00	137.35
249.00	250.00	81.50	274.00	275.00	94.85	299.00	300.00	108.80	324.00	325.00	123.15	349.00	350.00	137.95

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
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
350.00	351.00	138.55	380.00	381.00	156.70	410.00	411.00	174.70	440.00	441.00	192.50	470.00	471.00	210.35
351.00	352.00	139.15	381.00	382.00	157.30	411.00	412.00	175.25	441.00	442.00	193.10	471.00	472.00	210.95
352.00	353.00	139.75	382.00	383.00	157.95	412.00	413.00	175.85	442.00	443.00	193.70	472.00	473.00	211.50
353.00	354.00	140.35	383.00	384.00	158.55	413.00	414.00	176.45	443.00	444.00	194.30	473.00	474.00	212.10
354.00	355.00	140.95	384.00	385.00	159.15	414.00	415.00	177.05	444.00	445.00	194.90	474.00	475.00	212.70
355.00	356.00	141.55	385.00	386.00	159.80	415.00	416.00	177.65	445.00	446.00	195.50	475.00	476.00	213.30
356.00	357.00	142.15	386.00	387.00	160.40	416.00	417.00	178.25	446.00	447.00	196.05	476.00	477.00	213.90
357.00	358.00	142.75	387.00	388.00	161.00	417.00	418.00	178.85	447.00	448.00	196.65	477.00	478.00	214.50
358.00	359.00	143.35	388.00	389.00	161.60	418.00	419.00	179.45	448.00	449.00	197.25	478.00	479.00	215.10
359.00	360.00	143.95	389.00	390.00	162.20	419.00	420.00	180.00	449.00	450.00	197.85	479.00	480.00	215.70
360.00	361.00	144.55	390.00	391.00	162.80	420.00	421.00	180.60	450.00	451.00	198.45	480.00	481.00	216.30
361.00	362.00	145.15	391.00	392.00	163.40	421.00	422.00	181.20	451.00	452.00	199.05	481.00	482.00	216.85
362.00	363.00	145.75	392.00	393.00	163.95	422.00	423.00	181.80	452.00	453.00	199.65	482.00	483.00	217.45
363.00	364.00	146.35	393.00	394.00	164.55	423.00	424.00	182.40	453.00	454.00	200.25	483.00	484.00	218.05
364.00	365.00	146.95	394.00	395.00	165.15	424.00	425.00	183.00	454.00	455.00	200.85	484.00	485.00	218.65
365.00	366.00	147.55	395.00	396.00	165.75	425.00	426.00	183.60	455.00	456.00	201.40	485.00	486.00	219.25
366.00	367.00	148.20	396.00	397.00	166.35	426.00	427.00	184.20	456.00	457.00	202.00	486.00	487.00	219.85
367.00	368.00	148.80	397.00	398.00	166.95	427.00	428.00	184.80	457.00	458.00	202.60	487.00	488.00	220.45
368.00	369.00	149.40	398.00	399.00	167.55	428.00	429.00	185.35	458.00	459.00	203.20	488.00	489.00	221.05
369.00	370.00	150.00	399.00	400.00	168.15	429.00	430.00	185.95	459.00	460.00	203.80	489.00	490.00	221.60
370.00	371.00	150.60	400.00	401.00	168.75	430.00	431.00	186.55	460.00	461.00	204.40	490.00	491.00	222.20
371.00	372.00	151.20	401.00	402.00	169.30	431.00	432.00	187.15	461.00	462.00	205.00	491.00	492.00	222.80
372.00	373.00	151.80	402.00	403.00	169.90	432.00	433.00	187.75	462.00	463.00	205.60	492.00	493.00	223.40
373.00	374.00	152.45	403.00	404.00	170.50	433.00	434.00	188.35	463.00	464.00	206.15	493.00	494.00	224.00
374.00	375.00	153.05	404.00	405.00	171.10	434.00	435.00	188.95	464.00	465.00	206.75	494.00	495.00	224.60
375.00	376.00	153.65	405.00	406.00	171.70	435.00	436.00	189.55	465.00	466.00	207.35	495.00	496.00	225.20
376.00	377.00	154.25	406.00	407.00	172.30	436.00	437.00	190.15	466.00	467.00	207.95	496.00	497.00	225.80
377.00	378.00	154.85	407.00	408.00	172.90	437.00	438.00	190.70	467.00	468.00	208.55	497.00	498.00	226.40
378.00	379.00	155.50	408.00	409.00	173.50	438.00	439.00	191.30	468.00	469.00	209.15	498.00	499.00	226.95
379.00	380.00	156.10	409.00	410.00	174.10	439.00	440.00	191.90	469.00	470.00	209.75	499.00	500.00	227.55

Transitional provisions.

5.—(1.) Where—

(a) the prescribed rate at which deductions are to be made for the purposes of section 221c of the Income Tax Assessment Act 1936-1972 from any salary or wages paid to an employee after the commencement of these Regulations would, but for this regulation, be ascertained in accordance with regulation 54b of the Income Tax Regulations by reference to a declaration that the employee furnished to his employer before the commencement of these Regulations; and

(b) the deduction value of a dependant shown in that declaration was Three hundred and twelve dollars, Two hundred and eight dollars or One hundred and fifty-six dollars,

the prescribed rate at which deductions are to be made, for the purposes of that section, from the salary or wages of the employee is the rate that would be the prescribed rate by virtue of that regulation if the deduction value of that dependant shown in that declaration had been increased by Fifty-two dollars and the total deduction value of dependants as set out in the declaration had been increased accordingly.

(2.) In the last preceding sub-regulation, references to the deduction value of a dependant and to the total deduction value of dependants have the same respective meanings as in regulation 54C of the Income Tax Regulations.

Overview

The Income Tax Assessment Act 1936 was enacted to consolidate and amend the law relating to the assessment of income tax. The Act was introduced to address the need for a comprehensive and systematic framework governing the assessment of income tax in Australia. The Income Tax (Amendment) Regulations 1972 were made under the authority of the Income Tax Assessment Act 1936-1972 and serve to update and refine the regulations pertaining to the assessment and collection of income tax. These regulations were introduced to ensure that the tax system remains current and effective in achieving its policy objectives. The regulations were enacted by the Parliament of Australia to provide detailed provisions and guidelines for the implementation of the Income Tax Assessment Act 1936. The policy objective of these regulations is to facilitate the accurate and efficient administration of the income tax system, ensuring that taxpayers comply with their obligations while maintaining fairness and equity in the tax regime.

Scope and Application

The statutory rules of 1972 No. 137 apply to the Commonwealth of Australia and concern amendments to the Income Tax Regulations. These regulations affect individuals employed within Australia who are subject to income tax withholding obligations under the Income Tax Assessment Act 1936-1972. Specifically, they modify the rates of income tax deductions for employees based on their salary or wages and the number of dependants claimed. The amendments alter the rates of deduction for employees whose salary or wages fall within two brackets: those not exceeding one hundred dollars and those exceeding one hundred dollars but not exceeding five hundred dollars per week. The changes involve updating the deduction values for dependants and adjusting the rates of deductions in the Third Schedule to reflect these updates. The regulations do not explicitly state any exclusions or thresholds but apply to all employees within the specified income brackets. The changes come into effect from the first day of September 1972, as stipulated in the commencement clause.

Key Provisions

The Statutory Rules 1972 No. 137 amend the Income Tax Regulations 1936-1972, primarily by adjusting the rates of tax deductions for employees and altering the form of declarations regarding dependants. Regulation 54a modifies the default tax deduction amount from $243.50 to $227.55 for cases where an employee has not claimed any dependants. Regulation 54c updates the form of declaration about dependants by increasing the number of dependants for which tax deductions apply from six, four, and three to seven, five, and four respectively. These regulations impose specific obligations on employers and employees. Employers must adjust their payroll systems to reflect the new tax deduction rates and updated dependant declarations. Employees, on the other hand, need to provide accurate and updated declarations regarding their dependants to ensure the correct tax deductions are applied to their salaries. Failure to comply with these regulations can result in penalties. The precise penalties are not detailed in the provided text, but typically, non-compliance with tax regulations can lead to fines, interest on unpaid taxes, and potential legal action. Employers failing to apply the correct tax deductions could face financial penalties and reputational damage, while employees might face underpayment penalties or audits by tax authorities. These changes are designed to streamline and update the tax deduction process to ensure it accurately reflects current economic conditions and family structures.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Commencement Provisions; Enforcement Powers

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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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