Income Tax Regulations (Amendment)

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INCOME TAX ASSESSMENT ACT

INCOME TAX REGULATIONS

Statutory Rules 1971 No. 120(a)

Commencement.

1. These Regulations shall come into operation on the first day of October, 1971.

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 forty-nine dollars forty-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 words “a spouse, daughter-housekeeper or parent” and inserting in their stead the words “a person specified or included in class 1, class 2 or class 6 in the table in sub-section (2.) of section 82b of the Act”;

(b) by omitting from paragraph (b) of that sub-regulation the words “, a student child or an invalid relative” and inserting in their stead the words “or a person included in class 4 or class 5 in that table”; and

(c) by omitting from paragraph (c) the words “in the case of any other child” and inserting in their stead the words “in the case of any child to which a preceding paragraph of this sub-regulation does not apply”..

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—

(a) Made under the Income Tax Assessment Act 1936-1971 on 14 September 1971; notified in the Commonwealth Gazette on 14 September 1971.

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	$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)
$	$	$	$	$	$	$	$	$	$	$	$	$
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	1.20	0.75	0.55	0.45	0.25	0.10	..	..	..	..	..
21.50	22.00	1.25	0.80	0.60	0.50	0.30	0.10	..	..	..	..	..

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)
$	$	$	$	$	$	$	$	$	$	$	$	$
22.00	22.50	1.30	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	1.45	0.95	0.75	0.65	0.40	0.20	0.15	..	..	..	..
23.50	24.00	1.50	1.00	0.80	0.70	0.45	0.20	0.15	..	..	..	..
24.00	24.50	1.55	1.05	0.85	0.75	0.45	0.25	0.20	0.10	..	..	..
24.50	25.00	1.65	1.10	0.90	0.80	0.50	0.30	0.20	0.10	..	..	..
25.00	25.50	1.70	1.20	0.95	0.85	0.55	0.30	0.25	0.15	..	..	..
25.50	26.00	1.75	1.25	1.00	0.90	0.60	0.35	0.30	0.15	..	..	..
26.00	26.50	1.85	1.30	1.05	0.95	0.65	0.40	0.30	0.20	..	..	..
26.50	27.00	1.90	1.35	1.10	1.00	0.70	0.45	0.35	0.20	..	..	..
27.00	27.50	2.00	1.45	1.20	1.05	0.75	0.45	0.40	0.25	0.10	..	..
27.50	28.00	2.05	1.50	1.25	1.10	0.80	0.50	0.45	0.30	0.10	..	..
28.00	28.50	2.15	1.55	1.30	1.20	0.85	0.55	0.45	0.30	0.15	..	..
28.50	29.00	2.20	1.65	1.35	1.25	0.90	0.60	0.50	0.35	0.15	..	..
29.00	29.50	2.30	1.70	1.45	1.30	0.95	0.65	0.55	0.40	0.20	..	..
29.50	30.00	2.35	1.75	1.50	1.35	1.00	0.70	0.60	0.45	0.20	..	..
30.00	30.50	2.45	1.85	1.55	1.45	1.05	0.75	0.65	0.45	0.25	0.10	..
30.50	31.00	2.55	1.90	1.65	1.50	1.10	0.80	0.70	0.50	0.30	0.10	..
31.00	31.50	2.60	2.00	1.70	1.55	1.20	0.85	0.75	0.55	0.30	0.15	..
31.50	32.00	2.70	2.05	1.75	1.65	1.25	0.90	0.80	0.60	0.35	0.15	..
32.00	32.50	2.75	2.15	1.85	1.70	1.30	0.95	0.85	0.65	0.40	0.20	..
32.50	33.00	2.85	2.20	1.90	1.75	1.35	1.00	0.90	0.70	0.45	0.20	..
33.00	33.50	2.95	2.30	2.00	1.85	1.45	1.05	0.95	0.75	0.45	0.25	0.10
33.50	34.00	3.05	2.35	2.05	1.90	1.50	1.10	1.00	0.80	0.50	0.30	0.10
34.00	34.50	3.10	2.45	2.15	2.00	1.55	1.20	1.05	0.85	0.55	0.30	0.15
34.50	35.00	3.20	2.55	2.20	2.05	1.65	1.25	1.10	0.90	0.60	0.35	0.15
35.00	35.50	3.30	2.60	2.30	2.15	1.70	1.30	1.20	0.95	0.65	0.40	0.20
35.50	36.00	3.40	2.70	2.35	2.20	1.75	1.35	1.25	1.00	0.70	0.45	0.20

36.00	36.50	3.50	2.75	2.45	2.30	1.85	1.45	1.30	1.05	0.75	0.45	0.25
36.50	37.00	3.55	2.85	2.55	2.35	1.90	1.50	1.35	1.10	0.80	0.50	0.30
37.00	37.50	3.65	2.95	2.60	2.45	2.00	1.55	1.45	1.20	0.85	0.55	0.30
37.50	38.00	3.75	3.05	2.70	2.55	2.05	1.65	1.50	1.25	0.90	0.60	0.35
38.00	38.50	3.85	3.10	2.75	2.60	2.15	1.70	1.55	1.30	0.95	0.65	0.40
38.50	39.00	3.95	3.20	2.85	2.70	2.20	1.75	1.65	1.35	1.00	0.70	0.45
39.00	39.50	4.05	3.30	2.95	2.75	2.30	1.85	1.70	1.45	1.05	0.75	0.45
39.50	40.00	4.15	3.40	3.05	2.85	2.35	1.90	1.75	1.50	1.10	0.80	0.50
40.00	40.50	4.25	3.50	3.10	2.95	2.45	2.00	1.85	1.55	1.20	0.85	0.55
40.50	41.00	4.35	3.55	3.20	3.05	2.55	2.05	1.90	1.65	1.25	0.90	0.60
41.00	41.50	4.45	3.65	3.30	3.10	2.60	2.15	2.00	1.70	1.30	0.95	0.65
41.50	42.00	4.55	3.75	3.40	3.20	2.70	2.20	2.05	1.75	1.35	1.00	0.70
42.00	42.50	4.65	3.85	3.50	3.30	2.75	2.30	2.15	1.85	1.45	1.05	0.75
42.50	43.00	4.75	3.95	3.55	3.40	2.85	2.35	2.20	1.90	1.50	1.10	0.80
43.00	43.50	4.85	4.05	3.65	3.50	2.95	2.45	2.30	2.00	1.55	1.20	0.85
43.50	44.00	4.95	4.15	3.75	3.55	3.05	2.55	2.35	2.05	1.65	1.25	0.90
44.00	44.50	5.05	4.25	3.85	3.65	3.10	2.60	2.45	2.15	1.70	1.30	0.95
44.50	45.00	5.20	4.35	3.95	3.75	3.20	2.70	2.55	2.20	1.75	1.35	1.00
45.00	45.50	5.30	4.45	4.05	3.85	3.30	2.75	2.60	2.30	1.85	1.45	1.05
45.50	46.00	5.40	4.55	4.15	3.95	3.40	2.85	2.70	2.35	1.90	1.50	1.10
46.00	46.50	5.50	4.65	4.25	4.05	3.50	2.95	2.75	2.45	2.00	1.55	1.20
46.50	47.00	5.60	4.75	4.35	4.15	3.55	3.05	2.85	2.55	2.05	1.65	1.25
47.00	47.50	5.70	4.85	4.45	4.25	3.65	3.10	2.95	2.60	2.15	1.70	1.30
47.50	48.00	5.85	4.95	4.55	4.35	3.75	3.20	3.05	2.70	2.20	1.75	1.35
48.00	48.50	5.95	5.05	4.65	4.45	3.85	3.30	3.10	2.75	2.30	1.85	1.45
48.50	49.00	6.05	5.20	4.75	4.55	3.95	3.40	3.20	2.85	2.35	1.90	1.50
49.00	49.50	6.15	5.30	4.85	4.65	4.05	3.50	3.30	2.95	2.45	2.00	1.55
49.50	50.00	6.30	5.40	4.95	4.75	4.15	3.55	3.40	3.05	2.55	2.05	1.65
50.00	50.50	6.40	5.50	5.05	4.85	4.25	3.65	3.50	3.10	2.60	2.15	1.70
50.50	51.00	6.50	5.60	5.20	4.95	4.35	3.75	3.55	3.20	2.70	2.20	1.75
51.00	51.50	6.65	5.70	5.30	5.05	4.45	3.85	3.65	3.30	2.75	2.30	1.85
51.50	52.00	6.75	5.85	5.40	5.20	4.55	3.95	3.75	3.40	2.85	2.35	1.90
52.00	52.50	6.85	5.95	5.50	5.30	4.65	4.05	3.85	3.50	2.95	2.45	2.00
52.50	53.00	7.00	6.05	5.60	5.40	4.75	4.15	3.95	3.55	3.05	2.55	2.05
53.00	53.50	7.10	6.15	5.70	5.50	4.85	4.25	4.05	3.65	3.10	2.60	2.15
53.50	54.00	7.20	6.30	5.85	5.60	4.95	4.35	4.15	3.75	3.20	2.70	2.20
54.00	54.50	7.35	6.40	5.95	5.70	5.05	4.45	4.25	3.85	3.30	2.75	2.30
54.50	55.00	7.45	6.50	6.05	5.85	5.20	4.55	4.35	3.95	3.40	2.85	2.35
55.00	55.50	7.60	6.65	6.15	5.95	5.30	4.65	4.45	4.05	3.50	2.95	2.45
55.50	56.00	7.70	6.75	6.30	6.05	5.40	4.75	4.55	4.15	3.55	3.05	2.55

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—
Salary or wages in respect of week or part of week—		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)
$	$	$	$	$	$	$	$	$	$	$	$	$
56.00	56.50	7.80	6.85	6.40	6.15	5.50	4.85	4.65	4.25	3.65	3.10	2.60
56.50	57.00	7.95	7.00	6.50	6.30	5.60	4.95	4.75	4.35	3.75	3.20	2.70
57.00	57.50	8.05	7.10	6.65	6.40	5.70	5.05	4.85	4.45	3.85	3.30	2.75
57.50	58.00	8.20	7.20	6.75	6.50	5.85	5.20	4.95	4.55	3.95	3.40	2.85
58.00	58.50	8.30	7.35	6.85	6.65	5.95	5.30	5.05	4.65	4.05	3.50	2.95
58.50	59.00	8.45	7.45	7.00	6.75	6.05	5.40	5.20	4.75	4.15	3.55	3.05
59.00	59.50	8.55	7.60	7.10	6.85	6.15	5.50	5.30	4.85	4.25	3.65	3.10
59.50	60.00	8.70	7.70	7.20	7.00	6.30	5.60	5.40	4.95	4.35	3.75	3.20
60.00	60.50	8.80	7.80	7.35	7.10	6.40	5.70	5.50	5.05	4.45	3.85	3.30
60.50	61.00	8.95	7.95	7.45	7.20	6.50	5.85	5.60	5.20	4.55	3.95	3.40
61.00	61.50	9.10	8.05	7.60	7.35	6.65	5.95	5.70	5.30	4.65	4.05	3.50
61.50	62.00	9.15	8.20	7.70	7.45	6.75	6.05	5.85	5.40	4.75	4.15	3.55
62.00	62.50	9.25	8.30	7.80	7.60	6.85	6.15	5.95	5.50	4.85	4.25	3.65
62.50	63.00	9.35	8.45	7.95	7.70	7.00	6.30	6.05	5.60	4.95	4.35	3.75
63.00	63.50	9.45	8.55	8.05	7.80	7.10	6.40	6.15	5.70	5.05	4.45	3.85
63.50	64.00	9.55	8.70	8.20	7.95	7.20	6.50	6.30	5.85	5.20	4.55	3.95
64.00	64.50	9.60	8.80	8.30	8.05	7.35	6.65	6.40	5.95	5.30	4.65	4.05
64.50	65.00	9.70	8.95	8.45	8.20	7.45	6.75	6.50	6.05	5.40	4.75	4.15
65.00	65.50	9.80	9.10	8.55	8.30	7.60	6.85	6.65	6.15	5.50	4.85	4.25
65.50	66.00	9.90	9.15	8.70	8.45	7.70	7.00	6.75	6.30	5.60	4.95	4.35
66.00	66.50	10.00	9.25	8.80	8.55	7.80	7.10	6.85	6.40	5.70	5.05	4.45
66.50	67.00	10.10	9.35	8.95	8.70	7.95	7.20	7.00	6.50	5.85	5.20	4.55
67.00	67.50	10.25	9.45	9.10	8.80	8.05	7.35	7.10	6.65	5.95	5.30	4.65
67.50	68.00	10.35	9.55	9.15	8.95	8.20	7.45	7.20	6.75	6.05	5.40	4.75
68.00	68.50	10.45	9.60	9.25	9.10	8.30	7.60	7.35	6.85	6.15	5.50	4.85
68.50	69.00	10.55	9.70	9.35	9.15	8.45	7.70	7.45	7.00	6.30	5.60	4.95
69.00	69.50	10.65	9.80	9.45	9.25	8.55	7.80	7.60	7.10	6.40	5.70	5.05
69.50	70.00	10.80	9.90	9.55	9.35	8.70	7.95	7.70	7.20	6.50	5.85	5.20

70.00	70.50	10.90	10.00	9.60	9.45	8.80	8.05	7.80	7.35	6.65	5.95	5.30
70.50	71.00	11.00	10.10	9.70	9.55	8.95	8.20	7.95	7.45	6.75	6.05	5.40
71.00	71.50	11.15	10.25	9.80	9.60	9.10	8.30	8.05	7.60	6.85	6.15	5.50
71.50	72.00	11.25	10.35	9.90	9.70	9.15	8.45	8.20	7.70	7.00	6.30	5.60
72.00	72.50	11.35	10.45	10.00	9.80	9.25	8.55	8.30	7.80	7.10	6.40	5.70
72.50	73.00	11.50	10.55	10.10	9.90	9.35	8.70	8.45	7.95	7.20	6.50	5.85
73.00	73.50	11.60	10.65	10.25	10.00	9.45	8.80	8.55	8.05	7.35	6.65	5.95
73.50	74.00	11.75	10.80	10.35	10.10	9.55	8.95	8.70	8.20	7.45	6.75	6.05
74.00	74.50	11.85	10.90	10.45	10.25	9.60	9.10	8.80	8.30	7.60	6.85	6.15
74.50	75.00	12.00	11.00	10.55	10.35	9.70	9.15	8.95	8.45	7.70	7.00	6.30
75.00	75.50	12.15	11.15	10.65	10.45	9.80	9.25	9.10	8.55	7.80	7.10	6.40
75.50	76.00	12.25	11.25	10.80	10.55	9.90	9.35	9.15	8.70	7.95	7.20	6.50
76.00	76.50	12.40	11.35	10.90	10.65	10.00	9.45	9.25	8.80	8.05	7.35	6.65
76.50	77.00	12.55	11.50	11.00	10.80	10.10	9.55	9.35	8.95	8.20	7.45	6.75
77.00	77.50	12.65	11.60	11.15	10.90	10.25	9.60	9.45	9.10	8.30	7.60	6.85
77.50	78.00	12.80	11.75	11.25	11.00	10.35	9.70	9.55	9.15	8.45	7.70	7.00
78.00	78.50	12.95	11.85	11.35	11.15	10.45	9.80	9.60	9.25	8.55	7.80	7.10
78.50	79.00	13.10	12.00	11.50	11.25	10.55	9.90	9.70	9.35	8.70	7.95	7.20
79.00	79.50	13.25	12.15	11.60	11.35	10.65	10.00	9.80	9.45	8.80	8.05	7.35
79.50	80.00	13.35	12.25	11.75	11.50	10.80	10.10	9.90	9.55	8.95	8.20	7.45
80.00	80.50	13.50	12.40	11.85	11.60	10.90	10.25	10.00	9.60	9.10	8.30	7.60
80.50	81.00	13.65	12.55	12.00	11.75	11.00	10.35	10.10	9.70	9.15	8.45	7.70
81.00	81.50	13.80	12.65	12.15	11.85	11.15	10.45	10.25	9.80	9.25	8.55	7.80
81.50	82.00	13.95	12.80	12.25	12.00	11.25	10.55	10.35	9.90	9.35	8.70	7.95
82.00	82.50	14.10	12.95	12.40	12.15	11.35	10.65	10.45	10.00	9.45	8.80	8.05
82.50	83.00	14.25	13.10	12.55	12.25	11.50	10.80	10.55	10.10	9.55	8.95	8.20
83.00	83.50	14.40	13.25	12.65	12.40	11.60	10.90	10.65	10.25	9.60	9.10	8.30
83.50	84.00	14.55	13.35	12.80	12.55	11.75	11.00	10.80	10.35	9.70	9.15	8.45
84.00	84.50	14.70	13.50	12.95	12.65	11.85	11.15	10.90	10.45	9.80	9.25	8.55
84.50	85.00	14.85	13.65	13.10	12.80	12.00	11.25	11.00	10.55	9.90	9.35	8.70
85.00	85.50	15.00	13.80	13.25	12.95	12.15	11.35	11.15	10.65	10.00	9.45	8.80
85.50	86.00	15.15	13.95	13.35	13.10	12.25	11.50	11.25	10.80	10.10	9.55	8.95
86.00	86.50	15.35	14.10	13.50	13.25	12.40	11.60	11.35	10.90	10.25	9.60	9.10
86.50	87.00	15.50	14.25	13.65	13.35	12.55	11.75	11.50	11.00	10.35	9.70	9.15
87.00	87.50	15.65	14.40	13.80	13.50	12.65	11.85	11.60	11.15	10.45	9.80	9.25
87.50	88.00	15.80	14.55	13.95	13.65	12.80	12.00	11.75	11.25	10.55	9.90	9.35
88.00	88.50	15.95	14.70	14.10	13.80	12.95	12.15	11.85	11.35	10.65	10.00	9.45
88.50	89.00	16.15	14.85	14.25	13.95	13.10	12.25	12.00	11.50	10.80	10.10	9.55
89.00	89.50	16.30	15.00	14.40	14.10	13.25	12.40	12.15	11.60	10.90	10.25	9.60
89.50	90.00	16.45	15.15	14.55	14.25	13.35	12.55	12.25	11.75	11.00	10.35	9.70

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—
Salary or wages in respect of week or part of week—		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)
$	$	$	$	$	$	$	$	$	$	$	$	$
90.00	90.50	16.65	15.35	14.70	14.40	13.50	12.65	12.40	11.85	11.15	10.45	9.80
90.50	91.00	16.80	15.50	14.85	14.55	13.65	12.80	12.55	12.00	11.25	10.55	9.90
91.00	91.50	16.95	15.65	15.00	14.70	13.80	12.95	12.65	12.15	11.35	10.65	10.00
91.30	92.00	17.15	15.80	15.15	14.85	13.95	13.10	12.80	12.25	11.50	10.80	10.10
92.00	92.50	17.30	15.95	15.35	15.00	14.10	13.25	12.95	12.40	11.60	10.90	10.25
92.30	93.00	17.45	16.15	15.50	15.15	14.25	13.35	13.10	12.55	11.75	11.00	10.35
93.00	93.50	17.65	16.30	15.65	15.35	14.40	13.50	13.25	12.65	11.85	11.15	10.45
93.50	94.00	17.80	16.45	15.80	15.50	14.55	13.65	13.35	12.80	12.00	11.25	10.55
94.00	94.50	18.00	16.65	15.95	15.65	14.70	13.80	13.50	12.95	12.15	11.35	10.65
94.50	95.00	18.15	16.80	16.15	15.80	14.85	13.95	13.65	13.10	12.25	11.50	10.80
95.00	95.50	18.35	16.95	16.30	15.95	15.00	14.10	13.80	13.25	12.40	11.60	10.90
95.50	96.00	18.50	17.15	16.45	16.15	15.15	14.25	13.95	13.35	12.55	11.75	11.00
96.00	96.50	18.70	17.30	16.65	16.30	15.35	14.40	14.10	13.50	12.65	11.85	11.15
96.50	97.00	18.85	17.45	16.80	16.45	15.50	14.55	14.25	13.65	12.80	12.00	11.25
97.00	97.50	19.05	17.65	16.95	16.65	15.65	14.70	14.40	13.80	12.95	12.15	11.35
97.50	98.00	19.20	17.80	17.15	16.80	15.80	14.85	14.55	13.95	13.10	12.25	11.50
98.00	98.50	19.40	18.00	17.30	16.95	15.95	15.00	14.70	14.10	13.25	12.40	11.60
98.50	99.00	19.55	18.15	17.45	17.15	16.15	15.15	14.85	14.25	13.35	12.55	11.75
99.00	99.50	19.75	18.35	17.65	17.30	16.30	15.35	15.00	14.40	13.50	12.65	11.85
99.50	100.00	19.90	18.50	17.80	17.45	16.45	15.50	15.15	14.55	13.65	12.80	12.00

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 I		Column 2	Column 1		Column 2	Column 1		Column 2
Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2
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	20.20	180.00	181.00	53.70	260.00	261.00	96.60	340.00	341.00	145.75	420.00	421.00	198.10
101.00	102.00	20.55	181.00	182.00	54.20	261.00	262.00	97.20	341.00	342.00	146.40	421.00	422.00	198.75
102.00	103.00	20.90	182.00	183.00	54.65	262.00	263.00	97.80	342.00	343.00	147.00	422.00	423.00	199.40
103.00	104.00	21.30	183.00	184.00	55.15	263.00	264.00	98.35	343.00	344.00	147.65	423.00	424.00	200.05
104.00	105.00	21.65	184.00	185.00	55.65	264.00	265.00	98.95	344.00	345.00	148.30	424.00	425.00	200.70
105.00	106.00	22.00	185.00	186.00	56.10	265.00	266.00	99.55	345.00	346.00	148.95	425.00	426.00	201.35
106.00	107.00	22.40	186.00	187.00	56.60	266.00	267.00	100.10	346.00	347.00	149.60	426.00	427.00	202.00
107.00	108.00	22.75	187.00	188.00	57.10	267.00	268.00	100.70	347.00	348.00	150.25	427.00	428.00	202.65
108.00	109.00	23.15	188.00	189.00	57.60	268.00	269.00	101.30	348.00	349.00	150.90	428.00	429.00	203.30
109.00	110.00	23.50	189.00	190.00	58.05	269.00	270.00	101.90	349.00	350.00	151.55	429.00	430.00	203.95
110.00	111.00	23.90	190.00	191.00	58.55	270.00	271.00	102.45	350.00	351.00	152.20	430.00	431.00	204.60
111.00	112.00	24.25	191.00	192.00	59.05	271.00	272.00	103.05	351.00	352.00	152.85	431.00	432.00	205.25
112.00	113.00	24.65	192.00	193.00	59.55	272.00	273.00	103.65	352.00	353.00	153.50	432.00	433.00	205.90
113.00	114.00	25.00	193.00	194.00	60.05	273.00	274.00	104.25	353.00	354.00	154.15	433.00	434.00	206.55
114.00	115.00	25.40	194.00	195.00	60.55	274.00	275.00	104.85	354.00	355.00	154.80	434.00	435.00	207.20
115.00	116.00	25.80	195.00	196.00	61.05	275.00	276.00	105.45	355.00	356.00	155.45	435.00	436.00	207.85
116.00	117.00	26.15	196.00	197.00	61.55	276.00	277.00	106.00	356.00	357.00	156.10	436.00	437.00	208.50
117.00	118.00	26.55	197.00	198.00	62.05	277.00	278.00	106.60	357.00	358.00	156.75	437.00	438.00	209.15
118.00	119.00	26.90	198.00	199.00	62.55	278.00	279.00	107.20	358.00	359.00	157.45	438.00	439.00	209.80
119.00	120.00	27.30	199.00	200.00	63.05	279.00	280.00	107.80	359.00	360.00	158.10	439.00	440.00	210.45
120.00	121.00	27.65	200.00	201.00	63.55	280.00	281.00	108.40	360.00	361.00	158.75	440.00	441.00	211.10
121.00	122.00	28.05	201.00	202.00	64.05	281.00	282.00	109.00	361.00	362.00	159.40	441.00	442.00	211.75
122.00	123.00	28.45	202.00	203.00	64.60	282.00	283.00	109.60	362.00	363.00	160.05	442.00	443.00	212.40
123.00	124.00	28.80	203.00	204.00	65.10	283.00	284.00	110.20	363.00	364.00	160.70	443.00	444.00	213.05
124.00	125.00	29.20	204.00	205.00	65.65	284.00	285.00	110.80	364.00	365.00	161.35	444.00	445.00	213.70
125.00	126.00	29.60	205.00	206.00	66.15	285.00	286.00	111.40	365.00	366.00	162.05	445.00	446.00	214.35
126.00	127.00	29.95	206.00	207.00	66.70	286.00	287.00	112.00	366.00	367.00	162.70	446.00	447.00	215.00
127.00	128.00	30.35	207.00	208.00	67.20	287.00	288.00	112.60	367.00	368.00	163.35	447.00	448.00	215.65

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—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		Column 2	Salary or wages in respect of week or part of week—		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
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
128.00	129.00	30.75	208.00	209.00	67.75	288.00	289.00	113.20	368.00	369.00	164.00	448.00	449.00	216.30
129.00	130.00	31.15	209.00	210.00	68.25	289.00	290.00	113.85	369.00	370.00	164.70	449.00	450.00	216.95
130.00	131.00	31.55	210.00	211.00	68.80	290.00	291.00	114.45	370.00	371.00	165.35	450.00	451.00	217.60
131.00	132.00	32.00	211.00	212.00	69.35	291.00	292.00	115.05	371.00	372.00	166.00	451.00	452.00	218.25
132.00	133.00	32.40	212.00	213.00	69.85	292.00	293.00	115.65	372.00	373.00	166.65	452.00	453.00	218.90
133.00	134.00	32.80	213.00	214.00	70.40	293.00	294.00	116.25	373.00	374.00	167.35	453.00	454.00	219.55
134.00	135.00	33.20	214.00	215.00	70.95	294.00	295.00	116.85	374.00	375.00	168.00	454.00	455.00	220.20
135.00	136.00	33.60	215.00	216.00	71.45	295.00	296.00	117.50	375.00	376.00	168.65	455.00	456.00	220.85
136.00	137.00	34.00	216.00	217.00	72.00	296.00	297.00	118.10	376.00	377.00	169.30	456.00	457.00	221.50
137.00	138.00	34.45	217.00	218.00	72.55	297.00	298.00	118.70	377.00	378.00	17000	457.00	458.00	222.15
138.00	139.00	34.85	218.00	219.00	73.10	298.00	299.00	119.30	378.00	379.00	170.65	458.00	459.00	222.80
139.00	140.00	35.25	219.00	220.00	73.60	299.00	300.00	119.95	379.00	380.00	171.30	459.00	460.00	223.45
140.00	141.00	35.70	220.00	221.00	74.15	300.00	301.00	120.55	380.00	381.00	172.00	460.00	461.00	224.10
141.00	142.00	36.10	221.00	222.00	74.70	301.00	302.00	121.15	381.00	382.00	172.65	461.00	462.00	224.75
142.00	143.00	36.55	222.00	223.00	75.25	302.00	303.00	121.75	382.00	383.00	173.35	462.00	463.00	225.40
143.00	144.00	36.95	223.00	224.00	75.80	303.00	304.00	122.40	383.00	384.00	174.00	463.00	464.00	226.05
144.00	145.00	37.40	224.00	225.00	76.35	304.00	305.00	123.00	384.00	385.00	174.65	464.00	465.00	226.70
145.00	146.00	37.80	225.00	226.00	76.90	305.00	306.00	123.65	385.00	386.00	175.30	465.00	466.00	227.35
146.00	147.00	38.25	226.00	227.00	77.45	306.00	307.00	124.25	386.00	387.00	175.95	466.00	467.00	228.00
147.00	148.00	38.65	227.00	228.00	78.00	307.00	308.00	124.85	387.00	388.00	176.60	467.00	468.00	228.65
148.00	149.00	39.10	228.00	229.00	78.55	308.00	309.00	125.50	388.00	389.00	177.25	468.00	469.00	229.30
149.00	150.00	39.55	229.00	230.00	79.10	309.00	310.00	126.10	389.00	390.00	177.90	469.00	470.00	229.95
150.00	151.00	39.95	230.00	231.00	79.65	310.00	311.00	126.75	390.00	391.00	178.55	470.00	471.00	230.60
151.00	152.00	40.40	231.00	232.00	80.20	311.00	312.00	127.35	391.00	392.00	179.20	471.00	472.00	231.25
152.00	153.00	40.85	232.00	233.00	80.75	312.00	313.00	128.00	392.00	393.00	179.85	472.00	473.00	231.90
153.00	154.00	41.30	233.00	234.00	81.30	313.00	314.00	128.60	393.00	394.00	180.50	473.00	474.00	232.55
154.00	155.00	41.75	234.00	235.00	81.85	314.00	315.00	129.25	394.00	395.00	181.15	474.00	475.00	233.20
155.00	156.00	42.15	235.00	236.00	82.40	315.00	316.00	129.85	395.00	396.00	181.80	475.00	476.00	233.85

156.00	157.00	42.60	236.00	237.00	82.95	316.00	317.00	130.50	396.00	397.00	182.45	476.00	477.00	234.50
157.00	158.00	43.05	237.00	238.00	83.50	317.00	318.00	131.10	397.00	398.00	183.10	477.00	478.00	235.15
158.00	159.00	43.50	238.00	239.00	84.10	318.00	319.00	131.75	398.00	399.00	183.75	478.00	479.00	235.85
159.00	160.00	43.95	239.00	240.00	84.65	319.00	320.00	132.35	399.00	400.00	184.40	479.00	480.00	236.40
160.00	161.00	44.40	240.00	241.00	85.20	320.00	321.00	133.00	400.00	401.00	185.05	480.00	481.00	237.10
161.00	162.00	44.85	241.00	242.00	85.75	321.00	322.00	133.60	401.00	402.00	185.75	481.00	482.00	237.75
162.00	163.00	45.30	242.00	243.00	86.30	322.00	323.00	134.25	402.00	403.00	186.40	482.00	483.00	238.40
163.00	164.00	45.75	243.00	244.00	86.90	323.00	324.00	134.90	403.00	404.00	187.05	483.00	484.00	239.05
164.00	165.00	46.20	244.00	245.00	87.45	324.00	325.00	135.50	404.00	405.00	187.70	484.00	485.00	239.70
165.00	166.00	46.70	245.00	246.00	88.00	325.00	326.00	136.15	405.00	406.00	188.35	485.00	486.00	240.35
166.00	167.00	47.15	246.00	247.00	88.60	326.00	327.00	136.80	406.00	407.00	189.00	486.00	487.00	241.00
167.00	168.00	47.60	247.00	248.00	89.15	327.00	328.00	137.40	407.00	408.00	189.65	487.00	488.00	241.65
168.00	169.00	48.05	248.00	249.00	89.70	328.00	329.00	138.05	408.00	409.00	190.30	488.00	489.00	242.30
169.00	170.00	48.55	249.00	250.00	90.30	329.00	330.00	138.70	409.00	410.00	190.95	489.00	490.00	242.95
170.00	171.00	49.00	250.00	251.00	90.85	330.00	331.00	139.35	410.00	411.00	191.60	490.00	491.00	243.60
171.00	172.00	49.45	251.00	252.00	91.45	331.00	332.00	139.95	411.00	412.00	192.25	491.00	492.00	244.25
172.00	173.00	49.90	252.00	253.00	92.00	332.00	333.00	140.60	412.00	413.00	192.90	492.00	493.00	244.90
173.00	174.00	50.40	253.00	254.00	92.60	333.00	334.00	141.25	413.00	414.00	193.55	493.00	494.00	245.55
174.00	175.00	50.85	254.00	255.00	93.15	334.00	335.00	141.90	414.00	415.00	194.20	494.00	495.00	246.20
175.00	176.00	51.35	255.00	256.00	93.75	335.00	336.00	142.50	415.00	416.00	194.85	495.00	496.00	246.85
176.00	177.00	51.80	256.00	257.00	94.30	336.00	337.00	143.15	416.00	417.00	195.50	496.00	497.00	247.50
177.00	178.00	52.30	257.00	258.00	94.90	337.00	338.00	143.80	417.00	418.00	196.15	497.00	498.00	248.15
178.00	179.00	52.75	258.00	259.00	95.45	338.00	339.00	144.45	418.00	419.00	196.80	498.00	499.00	248.80
179.00	180.00	53.25	259.00	260.00	96.05	339.00	340.00	145.10	419.00	420.00	197.45	499.00	500.00	249.45

Overview

The Income Tax Regulations 1971, enacted under the Income Tax Assessment Act 1936, were established to address the need for updated regulations concerning tax deductions and the classification of dependants. These regulations were designed to ensure that the tax system remained effective and equitable, reflecting changes in economic conditions and the needs of taxpayers. The regulations were enacted by the relevant legislature to provide a structured framework for the administration of income tax, particularly concerning the rates of deduction for employees' salaries and the classification of dependants for tax purposes. The policy objective behind these regulations is to streamline tax deductions, making the process more accurate and reflective of individual circumstances, thereby ensuring fair tax contributions from all taxpayers.

Scope and Application

The Income Tax Assessment Act 1936-1971, as amended by Statutory Rules 1971 No. 120, applies to all taxpayers in Australia who are required to lodge an income tax return. These taxpayers include individuals, partnerships, trusts, companies, and other entities that are subject to income tax under Australian law. The Act governs the assessment of income tax, including the calculation, payment, and collection of taxes. The regulations amend certain provisions related to tax deductions for dependants, impacting the form and classification of dependants eligible for tax deductions. The updated rules specify new classes of dependants and the corresponding tax deductions, as well as modifying the declaration form to align with these new classifications. The geographic reach of these regulations is national, applying uniformly across all states and territories of Australia. There are no specific exclusions or exemptions mentioned in the provided text, but the regulations do specify thresholds for tax deductions based on income levels and the number of dependants. The Act extends its application through subordinate instruments such as the Income Tax Regulations, which provide detailed rules and schedules for the implementation and enforcement of the Act.

Key Provisions

The Income Tax Assessment Act, accompanied by the Income Tax Regulations Statutory Rules 1971 No. 120, provides a comprehensive framework for the administration of income tax in Australia. These regulations specifically address the deduction rates for employees' salaries and wages, as well as the forms and declarations required for tax purposes. Section 1 establishes the commencement date of these regulations as October 1, 1971. Section 2 revises the deduction rate for dependents, updating the previous rate of $243.50 to $249.45. Section 3 modifies the form of declaration concerning dependents, aligning it with classes specified in the Act. This includes updating references from terms like "spouse, daughter-housekeeper, or parent" to more specific classes, and expanding the definition of dependents to include additional categories such as students and invalid relatives. Section 4 repeals the Third Schedule of the Income Tax Regulations and introduces a new table detailing rates of deductions based on the salary or wages of the employee and the number of dependants. Entities governed by these regulations must adhere to the updated deduction rates and ensure accurate declarations concerning dependents. Employers are required to use the new tables for calculating tax deductions, ensuring compliance with the specified rates based on employee salaries and the number of dependants. Employers must also ensure that employees provide the correct declarations regarding their dependants, including the updated class definitions. Failure to comply with these regulations may result in penalties. The specific penalties or civil or criminal consequences for non-compliance are not detailed in the provided text, but typically, non-compliance with tax regulations can lead to fines, legal action, and other administrative penalties as stipulated by the relevant tax authorities. The severity of these penalties can vary depending on the nature and extent of the non-compliance.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment; Regulatory Standards

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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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