Statutory Rules
1975 No. 101
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1974.*
1, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1974.
Dated this fifth day of June, 1975.
JOHN R. KERR
Governor-General.
By His Excellency’s Command,
J. F. CAIRNS
Treasurer.
–––––––––––
Amendments of the Income Tax Regulations†
Commencement.
1. These Regulations shall come into operation on 1 July 1975.
Rates of deduction in absence of claim in respect of dependents.
2. Regulation 54a of the Income Tax Regulations is amended by omitting from paragraph (b) the amount “ $226.55 ” and substituting the amount “ $227.75 ”.
Rates of deduction where employee claims in respect of dependents.
3. Regulation 54b of the Income Tax Regulations is amended by emitting from paragraph (e) of sub-regulation (1) the amount “ $225.85 ” and substituting the amount “ $225.25 ”.
Third Schedule.
4. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted:—
––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
* Notified in the Australian Government Gazette on 6 June 1975.
† Statutory Rules 1936, No. 94, as amended to date. For previous amendments of the Income Tax Regulations see footnote † to Statutory Rules 1975, No. 88 and see also Statutory Rules 1975, Nos. 88, 89 and 99.
THIRD SCHEDULE Regulations 54a and 54b
TABLE A—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES ARE LESS THAN ONE HUNDRED AND EIGHTY DOLLARS IN RESPECT OF A WEEK OR PART OF A WEEK
Column 1 | Column 2 | Column 3 | Column 4 | |||||||||
Number of whole dollars in salary of wages in respect of week or part of week— | Amount of deduction where no deduction for dependents— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependents is- | |||||||||
$260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
20 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
21 | 0.35 | 0.35 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
22 | 0.40 | 0.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
23 | 0.50 | 0.50 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
24 | 0.55 | 0.55 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
25 | 0.65 | 0.65 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
26 | 0.70 | 0.70 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
27 | 0.75 | 0.75 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
28 | 0.85 | 0.85 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
29 | 0.90 | 0.90 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
30 | 1.00 | 1.00 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
31 | 1.05 | 1.05 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
32 | 1.10 | 1.10 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
33 | 1.20 | 1.20 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
34 | 1.25 | 1.25 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
35 | 1.35 | 1.35 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
36 | 1.40 | 1.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
37 | 1.45 | 1.45 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
38 | 1.55 | 1.55 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
39 | 1.70 | 1.70 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
40 | 1.80 | 1.80 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
41 | 1.95 | 1.95 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
42 | 2.10 | 2.10 | 0.10 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
43 | 2.25 | 2.25 | 0.25 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
44 | 2.40 | 2.40 | 0.40 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
45 | 2.50 | 2.50 | 0.50 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
46 | 2.65 | 2.65 | 0.65 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
47 | 2.80 | 2.80 | 0.80 | .. | .. | .. | .. | .. | .. | .. | .. | .. |
48 | 2.95 | 2.95 | 0.95 | 0.15 | .. | .. | .. | .. | .. | .. | .. | .. |
49 | 3.10 | 3.10 | 1.10 | 0.30 | .. | .. | .. | .. | .. | .. | .. | .. |
50 | 3.20 | 3.20 | 1.20 | 0.40 |
| .. | .. | .. | .. | .. | .. | .. |
51 | 3.35 | 3.35 | 1.35 | 0.55 |
| .. | .. | .. | .. | .. | .. | .. |
52 | 3.50 | 3.50 | 1.50 | 0.70 |
| .. | .. | .. | .. | .. | .. | .. |
53 | 3.65 | 3.65 | 1.65 | 0.85 | 0.05 | .. | .. | .. | .. | .. | .. | .. |
54 | 3.80 | 3.80 | 1.80 | 1.00 | 0.20 | .. | .. | .. | .. | .. | .. | .. |
55 | 3.90 | 3.90 | 1.90 | 1.10 | 0.30 | .. | .. | .. | .. | .. | .. | .. |
56 | 4.05 | 4.05 | 2.05 | 1.25 | 0.45 | .. | .. | .. | .. | .. | .. | .. |
57 | 4.20 | 4.20 | 2.20 | 1.40 | 0.60 | .. | .. | .. | .. | .. | .. | .. |
58 | 4.40 | 4.35 | 2.35 | 1.55 | 0.75 | .. | .. | .. | .. | .. | .. | .. |
59 | 4.60 | 4.55 | 2.55 | 1.75 | 0.95 | .. | .. | .. | .. | .. | .. | .. |
60 | 4.80 | 4.70 | 2.70 | 1.90 | 1.10 | .. | .. | .. | .. | .. | .. | .. |
61 | 5.00 | 4.85 | 2.85 | 2.05 | 1.25 | 0.05 | .. | .. | .. | .. | .. | .. |
62 | 5.20 | 5.00 | 3.00 | 2.20 | 1.40 | 0.20 | .. | .. | .. | .. | .. | .. |
63 | 5.40 | 5.20 | 3.20 | 2.40 | 1.60 | 0.40 | .. | .. | .. | .. | .. | .. |
64 | 5.60 | 5.35 | 3.35 | 2.55 | 1.75 | 0.55 | 0.15 | .. | .. | .. | .. | .. |
65 | 5.80 | 5.50 | 3.50 | 2.70 | 1.90 | 0.70 | 0.30 | .. | .. | .. | .. | .. |
66 | 6.00 | 5.70 | 3.70 | 2.90 | 2.10 | 0.90 | 0.50 | .. | .. | .. | .. | .. |
67 | 6.20 | 5.85 | 3.85 | 3.05 | 2.25 | 1.05 | 0.65 | .. | .. | .. | .. | .. |
68 | 6.40 | 6.00 | 4.00 | 3.20 | 2.40 | 1.20 | 0.80 | .. | .. | .. | .. | .. |
69 | 6.60 | 6.15 | 4.15 | 3.35 | 2.55 | 1.35 | 0.95 | .. | .. | .. | .. | .. |
70 | 6.80 | 6.35 | 4.35 | 3.55 | 2.75 | 1.55 | 1.15 | .. | .. | .. | .. | .. |
71 | 7.00 | 6.50 | 4.50 | 3.70 | 2.90 | 1.70 | 1.30 | 0.10 | .. | .. | .. | .. |
72 | 7.20 | 6.65 | 4.65 | 3.85 | 3.05 | 1.85 | 1.45 | 0.25 | .. | .. | .. | .. |
73 | 7.40 | 6.80 | 4.80 | 4.00 | 3.20 | 2.00 | 1.60 | 0.40 | .. | .. | .. | .. |
74 | 7.60 | 7.00 | 5.00 | 4.20 | 3.40 | 2.20 | 1.80 | 0.60 | 0.20 | .. | .. | .. |
Third Schedule—continued
Table A—continued
Column 1 | Column 2 | Column 3 | Column 4 | |||||||||
Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 34b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
$260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 | |||
(i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) | |||
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
75 | 7.80 | 7.15 | 5.15 | 4.35 | 3.55 | 2.35 | 1.95 | 0.75 | 0.35 | .. | .. | .. |
76 | 8.00 | 7.30 | 5.30 | 4.50 | 3.70 | 2.50 | 2.10 | 0.90 | 0.50 | .. | .. | .. |
77 | 8.25 | 7.50 | 5.50 | 4.70 | 3.90 | 2.70 | 2.30 | 1.10 | 0.70 | .. | .. | .. |
78 | 8.50 | 7.65 | 5.65 | 4.85 | 4.05 | 2.85 | 2.45 | 1.25 | 0.85 | .. | .. | .. |
79 | 8.75 | 7.80 | 5.80 | 5.00 | 4.20 | 3.00 | 2.60 | 1.40 | 1.00 | .. | .. | .. |
80 | 9.00 | 7.95 | 5.95 | 5.15 | 4.35 | 3.15 | 2.75 | 1.55 | 1.15 | .. | .. | .. |
81 | 9.25 | 8.15 | 6.15 | 5.35 | 4.55 | 3.35 | 2.95 | 1.75 | 1.35 | 0.15 | .. | .. |
82 | 9.55 | 8.40 | 6.40 | 5.60 | 4.80 | 3.60 | 3.20 | 2.00 | 1.60 | 0.40 | .. | .. |
83 | 9.80 | 8.65 | 6.65 | 5.85 | 5.05 | 3.85 | 3.45 | 2.25 | 1.85 | 0.65 | .. | .. |
84 | 10.05 | 8.90 | 6.90 | 6.10 | 5.30 | 4.10 | 3.70 | 2.50 | 2.10 | 0.90 | .. | .. |
85 | 10.30 | 9.15 | 7.15 | 6.35 | 5.55 | 4.35 | 3.95 | 2.75 | 2.35 | 1.15 | .. | .. |
86 | 10.55 | 9.40 | 7.40 | 6.60 | 5.80 | 4.60 | 4.20 | 3.00 | 2.60 | 1.40 | .. | .. |
87 | 10.85 | 9.60 | 7.60 | 6.80 | 6.00 | 4.80 | 4.40 | 3.20 | 2.80 | 1.60 | .. | .. |
88 | 11.10 | 9.85 | 7.85 | 7.05 | 6.25 | 5.05 | 4.65 | 3.45 | 3.05 | 1.85 | 0.25 | .. |
89 | 11.35 | 10.10 | 8.10 | 7.30 | 6.50 | 5.30 | 4.90 | 3.70 | 3.30 | 2.10 | 0.50 | .. |
90 | 11.60 | 10.35 | 8.35 | 7.55 | 6.75 | 5.55 | 5.15 | 3.95 | 3.55 | 2.35 | 0.75 | .. |
91 | 11.85 | 10.60 | 8.60 | 7.80 | 7.00 | 5.80 | 5.40 | 4.20 | 3.80 | 2.60 | 1.00 | .. |
92 | 12.15 | 10.85 | 8.85 | 8.05 | 7.25 | 6.05 | 5.65 | 4.45 | 4.05 | 2.85 | 1.25 | .. |
93 | 12.40 | 11.10 | 9.10 | 8.30 | 7.50 | 6.30 | 5.90 | 4.70 | 4.30 | 3.10 | 1.50 | .. |
94 | 12.65 | 11.30 | 9.30 | 8.50 | 7.70 | 6.50 | 6.10 | 4.90 | 4.50 | 3.30 | 1.70 | 0.10 |
95 | 12.90 | 11.55 | 9.55 | 8.75 | 7.95 | 6.75 | 6.35 | 5.15 | 4.75 | 3.55 | 1.95 | 0.35 |
96 | 13.20 | 11.80 | 9.80 | 9.00 | 8.20 | 7.00 | 6.60 | 5.40 | 5.00 | 3.80 | 2.20 | 0.60 |
97 | 13.50 | 12.05 | 10.05 | 9.25 | 8.45 | 7.25 | 6.85 | 5.65 | 5.25 | 4.05 | 2.45 | 0.85 |
98 | 13.80 | 12.30 | 10.30 | 9.50 | 8.70 | 7.50 | 7.10 | 5.90 | 5.50 | 4.30 | 2.70 | 1.10 |
99 | 14.10 | 12.55 | 10.55 | 9.75 | 8.95 | 7.75 | 7.35 | 6.15 | 5.75 | 4.55 | 2.95 | 1.35 |
100 | 14.40 | 12.80 | 10.80 | 10.00 | 9.20 | 8.00 | 7.60 | 6.40 | 6.00 | 4.80 | 3.20 | 1.60 |
101 | 14.70 | 13.00 | 11.00 | 10.20 | 9.40 | 8.20 | 7.80 | 6.60 | 6.20 | 5.00 | 3.40 | 1.80 |
102 | 15.00 | 13.30 | 11.30 | 10.50 | 9.70 | 8.50 | 8.10 | 6.90 | 6.50 | 5.30 | 3.70 | 2.10 |
103 | 15.30 | 13.65 | 11.65 | 10.85 | 10.05 | 8.85 | 8.45 | 7.25 | 6.85 | 5.65 | 4.05 | 2.45 |
104 | 15.60 | 13.95 | 11.95 | 11.15 | 10.35 | 9.15 | 8.75 | 7.55 | 7.15 | 5.95 | 4.35 | 2.75 |
105 | 15.90 | 14.25 | 12.25 | 11.45 | 10.65 | 9.45 | 9.05 | 7.85 | 7.45 | 6.25 | 4.65 | 3.05 |
106 | 16.20 | 14.60 | 12.60 | 11.80 | 11.00 | 9.80 | 9.40 | 8.20 | 7.80 | 6.60 | 5.00 | 3.40 |
107 | 16.50 | 14.90 | 12.90 | 12.10 | 11.30 | 10.10 | 9.70 | 8.50 | 8.10 | 6.90 | 5.30 | 3.70 |
108 | 16.80 | 15.20 | 13.20 | 12.40 | 11.60 | 10.40 | 10.00 | 8.80 | 8.40 | 7.20 | 5.60 | 4.00 |
109 | 17.10 | 15.50 | 13.50 | 12.70 | 11.90 | 10.70 | 10.30 | 9.10 | 8.70 | 7.50 | 5.90 | 4.30 |
110 | 17.40 | 15.85 | 13.85 | 13.05 | 12.25 | 11.05 | 10.65 | 9.45 | 9.05 | 7.85 | 6.25 | 4.65 |
111 | 17.70 | 16.15 | 14.15 | 13.35 | 12.55 | 11.35 | 10.95 | 9.75 | 9.35 | 8.15 | 6.55 | 4.95 |
112 | 18.00 | 16.45 | 14.45 | 13.65 | 12.85 | 11.65 | 11.25 | 10.05 | 9.65 | 8.45 | 6.85 | 5.25 |
113 | 18.30 | 16.80 | 14.80 | 14.00 | 13.20 | 12.00 | 11.60 | 10.40 | 10.00 | 8.80 | 7.20 | 5.60 |
114 | 18.60 | 17.10 | 15.10 | 14.30 | 13.50 | 12.30 | 11.90 | 10.70 | 10.30 | 9.10 | 7.50 | 5.90 |
115 | 18.90 | 17.40 | 15.40 | 14.60 | 13.80 | 12.60 | 12.20 | 11.00 | 10.60 | 9.40 | 7.80 | 6.20 |
116 | 19.20 | 17.70 | 15.70 | 14.90 | 14.10 | 12.90 | 12.50 | 11.30 | 10.90 | 9.70 | 8.10 | 6.50 |
117 | 19.60 | 18.05 | 16.05 | 15.25 | 14.45 | 13.25 | 12.85 | 11.65 | 11.25 | 10.05 | 8.45 | 6.85 |
118 | 19.95 | 18.35 | 16.35 | 15.55 | 14.75 | 13.55 | 13.15 | 11.95 | 11.55 | 10.35 | 8.75 | 7.15 |
119 | 20.30 | 18.65 | 16.65 | 15.85 | 15.05 | 13.85 | 13.45 | 12.25 | 11.85 | 10.65 | 9.05 | 7.45 |
120 | 20.65 | 19.00 | 17.00 | 16.20 | 15.40 | 14.20 | 13.80 | 12.60 | 12.20 | 11.00 | 9.40 | 7.80 |
121 | 21.00 | 19.30 | 17.30 | 16.50 | 15.70 | 14.50 | 14.10 | 12.90 | 12.50 | 11.30 | 9.70 | 8.10 |
122 | 21.40 | 19.65 | 17.65 | 16.85 | 16.05 | 14.85 | 14.45 | 13.25 | 12.85 | 11.65 | 10.05 | 8.45 |
123 | 21.75 | 20.05 | 18.05 | 17.25 | 16.45 | 15.25 | 14.85 | 13.65 | 13.25 | 12.05 | 10.45 | 8.85 |
124 | 22.10 | 20.40 | 18.40 | 17.60 | 16.80 | 15.60 | 15.20 | 14.00 | 13.60 | 12.40 | 10.80 | 9.20 |
125 | 22.45 | 20.80 | 18.80 | 18.00 | 17.20 | 16.00 | 15.60 | 14.40 | 14.00 | 12.80 | 11.20 | 9.60 |
126 | 22.80 | 21.15 | 19.15 | 18.35 | 17.55 | 16.35 | 15.95 | 14.75 | 14.35 | 13.15 | 11.55 | 9.95 |
127 | 23.20 | 21.50 | 19.50 | 18.70 | 17.90 | 16.70 | 16.30 | 15.10 | 14.70 | 13.50 | 11.90 | 10.30 |
128 | 23.55 | 21.90 | 19.90 | 19.10 | 18.30 | 17.10 | 16.70 | 15.50 | 15.10 | 13.90 | 12.30 | 10.70 |
129 | 23.90 | 22.25 | 20.25 | 19.45 | 18.65 | 17.45 | 17.05 | 15.85 | 15.45 | 14.25 | 12.65 | 11.05 |
130 | 24.25 | 22.65 | 20.65 | 19.85 | 19.05 | 17.85 | 17.45 | 16.25 | 15.85 | 14.65 | 13.05 | 11.45 |
131 | 24.60 | 23.00 | 21.00 | 20.20 | 19.40 | 18.20 | 17.80 | 16.60 | 16.20 | 15.00 | 13.40 | 11.80 |
132 | 25.00 | 23.40 | 21.40 | 20.60 | 19.80 | 18.60 | 18.20 | 17.00 | 16.60 | 15.40 | 13.80 | 12.20 |
133 | 25.35 | 23.75 | 21.75 | 20.95 | 20.15 | 18.95 | 18.55 | 17.35 | 16.95 | 15.75 | 14.15 | 12.55 |
134 | 25.70 | 24.10 | 22.10 | 21.30 | 20.50 | 19.30 | 18.90 | 17.70 | 17.30 | 16.10 | 14.50 | 12.90 |
Third Schedule—continued
Table A—continued
Column 1 | Column 2 | Column 3 | Column 4 | |||||||||
Number of whole dollars in salary or wage in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Amount of deduction where deduction value of dependants is— | |||||||||
|
|
| $260 | $364 | $468 | $624 | $676 | $832 | $884 | $1,040 | $1,248 | $1,456 |
|
|
| (i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) | (viii) | (ix) | (x) |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
135 | 26.05 | 24.50 | 22.50 | 21.70 | 20.90 | 19.70 | 19.30 | 18.10 | 17.70 | 16.50 | 14.90 | 13.30 |
136 | 26.40 | 24.85 | 22.85 | 22.05 | 21.25 | 20.05 | 19.65 | 18.45 | 18.05 | 16.85 | 15.25 | 13.65 |
137 | 26.80 | 25.25 | 23.25 | 22.45 | 21.65 | 20.45 | 20.05 | 18.85 | 18.45 | 17.25 | 15.65 | 14.05 |
138 | 27.25 | 25.60 | 23.60 | 22.80 | 22.00 | 20.80 | 20.40 | 19.20 | 18.80 | 17.60 | 16.00 | 14.40 |
139 | 27.65 | 25.95 | 23.95 | 23.15 | 22.35 | 21.15 | 20.75 | 19.55 | 19.15 | 17.95 | 16.35 | 14.75 |
140 | 28.05 | 26.35 | 24.35 | 23.55 | 22.75 | 21.55 | 21.15 | 19.95 | 19.55 | 18.35 | 16.75 | 15.15 |
141 | 28.45 | 26.75 | 24.75 | 23.95 | 23.15 | 21.95 | 21.55 | 20.35 | 19.95 | 18.75 | 17.15 | 15.55 |
142 | 28.90 | 27.15 | 25.15 | 24.35 | 23.55 | 22.35 | 21.95 | 20.75 | 20.35 | 19.15 | 17.55 | 15.95 |
143 | 29.30 | 27.60 | 25.60 | 24.80 | 24.00 | 22.80 | 22.40 | 21.20 | 20.80 | 19.60 | 18.00 | 16.40 |
144 | 29.70 | 28.05 | 25.95 | 25.25 | 24.45 | 23.25 | 22.85 | 21.65 | 21.25 | 20.05 | 18.45 | 16.85 |
145 | 30.15 | 28.45 | 26.35 | 25.60 | 24.85 | 23.65 | 23.25 | 22.05 | 21.65 | 20.45 | 18.85 | 17.25 |
146 | 30.55 | 28.90 | 26.75 | 25.95 | 25.25 | 24.10 | 23.70 | 22.50 | 22.10 | 20.90 | 19.30 | 17.70 |
147 | 30.95 | 29.30 | 27.15 | 26.35 | 25.60 | 24.50 | 24.10 | 22.90 | 22.50 | 21.30 | 19.70 | 18.10 |
148 | 31.40 | 29.75 | 27.60 | 26.75 | 25.95 | 24.85 | 24.50 | 23.35 | 22.95 | 21.75 | 20.15 | 18.55 |
149 | 31.80 | 30.20 | 28.05 | 27.15 | 26.35 | 25.25 | 24.85 | 23.75 | 23.40 | 22.20 | 20.60 | 19.00 |
150 | 32.20 | 30.60 | 28.45 | 27.60 | 26.75 | 25.60 | 25.25 | 24.10 | 23.75 | 22.60 | 21.00 | 19.40 |
151 | 32.60 | 31.05 | 28.90 | 28.05 | 27.15 | 25.95 | 25.60 | 24.50 | 24.10 | 23.00 | 21.45 | 19.85 |
152 | 33.05 | 31.45 | 29.30 | 28.45 | 27.60 | 26.35 | 25.95 | 24.85 | 24.50 | 23.40 | 21.85 | 20.25 |
153 | 33.45 | 31.90 | 29.75 | 28.90 | 28.05 | 26.75 | 26.35 | 25.25 | 24.85 | 23.75 | 22.25 | 20.70 |
154 | 33.85 | 32.30 | 30.20 | 29.30 | 28.45 | 27.15 | 26.75 | 25.60 | 25.25 | 24.10 | 22.65 | 21.10 |
155 | 34.30 | 32.75 | 30.60 | 29.75 | 28.90 | 27.60 | 27.15 | 25.95 | 25.60 | 24.50 | 23.00 | 21.50 |
156 | 34.70 | 33.20 | 31.05 | 30.20 | 29.30 | 28.05 | 27.60 | 26.35 | 25.95 | 24.85 | 23.40 | 21.90 |
157 | 35.15 | 33.60 | 31.45 | 30.60 | 29.75 | 28.45 | 28.05 | 26.75 | 26.35 | 25.25 | 23.75 | 22.25 |
158 | 35.60 | 34.05 | 31.90 | 31.05 | 30.20 | 28.90 | 28.45 | 27.15 | 26.75 | 25.60 | 24.10 | 22.65 |
159 | 36.05 | 34.45 | 32.30 | 31.45 | 30.60 | 29.30 | 28.90 | 27.60 | 27.15 | 25.95 | 24.50 | 23.00 |
160 | 36.50 | 34.90 | 32.75 | 31.90 | 31.05 | 29.75 | 29.30 | 28.05 | 27.60 | 26.35 | 24.85 | 23.40 |
161 | 36.95 | 35.35 | 33.20 | 32.30 | 31.45 | 30.20 | 29.75 | 28.45 | 28.05 | 26.75 | 25.25 | 23.75 |
162 | 37.40 | 35.80 | 33.60 | 32.75 | 31.90 | 30.60 | 30.20 | 28.90 | 28.45 | 27.15 | 25.60 | 24.10 |
163 | 37.85 | 36.30 | 34.05 | 33.20 | 32.30 | 31.05 | 30.60 | 29.30 | 28.90 | 27.60 | 25.95 | 24.50 |
164 | 38.35 | 36.75 | 34.45 | 33.60 | 32.75 | 31.45 | 31.05 | 29.75 | 29.30 | 28.05 | 26.35 | 24.85 |
165 | 38.80 | 37.25 | 34.90 | 34.05 | 33.20 | 31.90 | 31.45 | 30.20 | 29.75 | 28.45 | 26.75 | 25.25 |
166 | 39.25 | 37.70 | 35.35 | 34.45 | 33.60 | 32.30 | 31.90 | 30.60 | 30.20 | 28.90 | 27.15 | 25.60 |
167 | 39.70 | 38.15 | 35.80 | 34.90 | 34.05 | 32.75 | 32.30 | 31.05 | 30.60 | 29.30 | 27.60 | 25.95 |
168 | 40.15 | 38.65 | 36.30 | 35.35 | 34.45 | 33.20 | 32.75 | 31.45 | 31.05 | 29.75 | 28.05 | 26.35 |
169 | 40.60 | 39.10 | 36.75 | 35.80 | 34.90 | 33.60 | 33.20 | 31.90 | 31.45 | 30.20 | 28.45 | 26.75 |
170 | 41.05 | 39.55 | 37.25 | 36.30 | 35.35 | 34.05 | 33.60 | 32.30 | 31.90 | 30.60 | 28.90 | 27.15 |
171 | 41.55 | 40.05 | 37.70 | 36.75 | 35.80 | 34.45 | 34.05 | 32.75 | 32.30 | 31.05 | 29.30 | 27.60 |
172 | 42.00 | 40.50 | 38.15 | 37.25 | 36.30 | 34.90 | 34.45 | 33.20 | 32.75 | 31.45 | 29.75 | 28.05 |
173 | 42.45 | 41.00 | 38.65 | 37.70 | 36.75 | 35.35 | 34.90 | 33.60 | 33.20 | 31.90 | 30.20 | 28.45 |
174 | 42.90 | 41.45 | 39.10 | 38.15 | 37.25 | 35.80 | 35.35 | 34.05 | 33.60 | 32.30 | 30.60 | 28.90 |
175 | 43.35 | 41.90 | 39.55 | 38.65 | 37.70 | 36.30 | 35.80 | 34.45 | 34.05 | 32.75 | 31.05 | 29.30 |
176 | 43.80 | 42.40 | 40.05 | 39.10 | 38.15 | 36.75 | 36.30 | 34.90 | 34.45 | 33.20 | 31.45 | 29.75 |
177 | 44.25 | 42.85 | 40.50 | 39.55 | 38.65 | 37.25 | 36.75 | 35.35 | 34.90 | 33.60 | 31.90 | 30.20 |
178 | 44.70 | 43.35 | 41.00 | 40.05 | 39.10 | 37.70 | 37.25 | 35.80 | 35.35 | 34.05 | 32.30 | 30.60 |
179 | 45.20 | 43.80 | 41.45 | 40.50 | 39.55 | 38.15 | 37.70 | 36.30 | 35.80 | 34.45 | 32.75 | 31.05 |
Third Schedule—continued
TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES ARE NOT LESS THAN ONE HUNDRED AND EIGHTY DOLLARS, BUT ARE LESS THAN FIVE HUNDRED DOLLARS, IN RESPECT OF WEEK OR PART OF WEEK
Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 |
Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of weak or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 57b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
180 | 45.65 | 44.25 | 200 | 54.95 | 53.65 | 220 | 65.35 | 63.95 | 240 | 75.85 | 74.30 |
181 | 46.10 | 44.75 | 201 | 55.50 | 54.20 | 221 | 65.85 | 64.50 | 241 | 76.40 | 74.85 |
182 | 46.55 | 45.20 | 202 | 56.00 | 54.70 | 222 | 66.40 | 65.00 | 242 | 76.95 | 75.40 |
183 | 47.00 | 45.65 | 203 | 56.50 | 55.20 | 223 | 66.90 | 65.50 | 243 | 77.50 | 75.95 |
184 | 47.45 | 46.15 | 204 | 57.05 | 55.75 | 224 | 67.40 | 66.05 | 244 | 78.05 | 76.50 |
185 | 47.90 | 46.60 | 205 | 57.55 | 56.25 | 225 | 67.95 | 66.55 | 245 | 78.60 | 77.05 |
186 | 48.40 | 47.10 | 206 | 58.05 | 56.75 | 226 | 68.45 | 67.05 | 246 | 79.15 | 77.60 |
187 | 48.85 | 47.55 | 207 | 58.60 | 57.25 | 227 | 68.95 | 67.55 | 247 | 79.70 | 78.15 |
188 | 49.30 | 48.00 | 208 | 59.10 | 57.80 | 228 | 69.50 | 68.10 | 248 | 80.25 | 78.65 |
189 | 49.75 | 48.50 | 209 | 59.65 | 58.30 | 229 | 70.00 | 68.60 | 249 | 80.80 | 79.20 |
190 | 50.20 | 48.95 | 210 | 60.15 | 58.80 | 230 | 70.55 | 69.10 | 250 | 81.30 | 79.75 |
191 | 50.65 | 49.40 | 211 | 60.65 | 59.35 | 231 | 71.05 | 69.65 | 251 | 81.85 | 80.30 |
192 | 51.10 | 49.90 | 212 | 61.20 | 59.85 | 232 | 71.55 | 70.15 | 252 | 82.40 | 80.85 |
193 | 51.60 | 50.35 | 213 | 61.70 | 60.35 | 233 | 72.10 | 70.65 | 253 | 82.95 | 81.40 |
194 | 52.05 | 50.85 | 214 | 62.25 | 60.90 | 234 | 72.60 | 71.20 | 254 | 83.50 | 81.95 |
195 | 52.50 | 51.30 | 215 | 62.75 | 61.40 | 235 | 73.10 | 71.70 | 255 | 84.05 | 82.50 |
196 | 52.95 | 51.75 | 216 | 63.25 | 61.90 | 236 | 73.65 | 72.20 | 256 | 84.60 | 83.05 |
197 | 53.40 | 52.25 | 217 | 63.80 | 62.40 | 237 | 74.20 | 72.70 | 257 | 85.15 | 83.60 |
198 | 53.90 | 52.70 | 218 | 64.30 | 62.95 | 238 | 74.75 | 73.25 | 258 | 85.70 | 84.10 |
199 | 54.45 | 53.20 | 219 | 64.80 | 63.45 | 239 | 75.30 | 73.75 | 259 | 86.25 | 84.65 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 |
Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
260 | 86.80 | 85.20 | 285 | 100.50 | 98.85 | 310 | 114.20 | 112.45 | 335 | 128.95 | 126.90 |
261 | 87.35 | 85.75 | 286 | 101.05 | 99.40 | 311 | 114.75 | 113.00 | 336 | 129.55 | 127.50 |
262 | 87.90 | 86.30 | 287 | 101.60 | 99.95 | 312 | 115.30 | 113.55 | 337 | 130.15 | 128.10 |
263 | 88.45 | 86.85 | 288 | 102.15 | 100.45 | 313 | 115.85 | 114.10 | 338 | 130.75 | 128.70 |
264 | 89.00 | 87.40 | 289 | 102.70 | 101.00 | 314 | 116.45 | 114.65 | 339 | 131.35 | 129.30 |
265 | 89.55 | 87.95 | 290 | 103.25 | 101.55 | 315 | 117.05 | 115.20 | 340 | 131.95 | 129.85 |
266 | 90.10 | 88.50 | 291 | 103.80 | 102.10 | 316 | 117.65 | 115.75 | 341 | 132.55 | 130.45 |
267 | 90.65 | 89.05 | 292 | 104.35 | 102.65 | 317 | 118.25 | 116.30 | 342 | 133.15 | 131.05 |
268 | 91.20 | 89.55 | 293 | 104.90 | 103.20 | 318 | 118.85 | 116.90 | 343 | 133.75 | 131.65 |
269 | 91.75 | 90.10 | 294 | 105.45 | 103.75 | 319 | 119.45 | 117.50 | 344 | 134.35 | 132.20 |
270 | 92.30 | 90.65 | 295 | 106.00 | 104.30 | 320 | 120.05 | 118.10 | 345 | 134.95 | 132.80 |
271 | 92.85 | 91.20 | 296 | 106.55 | 104.85 | 321 | 120.60 | 118.65 | 346 | 135.50 | 133.40 |
272 | 93.40 | 91.75 | 297 | 107.10 | 105.40 | 322 | 121.20 | 119.25 | 347 | 136.10 | 134.00 |
273 | 93.95 | 92.30 | 298 | 107.65 | 105.90 | 323 | 121.80 | 119.85 | 348 | 136.70 | 134.60 |
274 | 94.50 | 92.85 | 299 | 108.20 | 106.45 | 324 | 122.40 | 120.45 | 349 | 137.30 | 135.15 |
275 | 95.00 | 93.40 | 300 | 108.70 | 107.00 | 325 | 123.00 | 121.05 | 350 | 137.90 | 135.75 |
276 | 95.55 | 93.95 | 301 | 109.25 | 107.55 | 326 | 123.60 | 121.60 | 351 | 138.50 | 136.35 |
277 | 96.10 | 94.50 | 302 | 109.80 | 108.10 | 327 | 124.20 | 122.20 | 352 | 139.10 | 136.95 |
278 | 96.65 | 95.00 | 303 | 110.35 | 108.65 | 328 | 124.80 | 122.80 | 353 | 139.70 | 137.50 |
279 | 97.20 | 95.55 | 304 | 110.90 | 109.20 | 329 | 125.40 | 123.40 | 354 | 140.30 | 138.10 |
280 | 97.75 | 96.10 | 305 | 111.45 | 109.75 | 330 | 126.00 | 123.95 | 355 | 140.90 | 138.70 |
281 | 98.30 | 96.65 | 306 | 112.00 | 110.30 | 331 | 126.60 | 124.55 | 356 | 141.50 | 139.30 |
282 | 98.85 | 97.20 | 307 | 112.55 | 110.85 | 332 | 127.20 | 125.15 | 357 | 142.10 | 139.90 |
283 | 99.40 | 97.75 | 308 | 113.10 | 111.35 | 333 | 127.80 | 125.75 | 358 | 142.70 | 140.45 |
284 | 99.95 | 98.30 | 309 | 113.65 | 111.90 | 334 | 128.35 | 126.35 | 359 | 143.25 | 141.05 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 |
Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
360 | 143.85 | 141.65 | 385 | 158.75 | 156.35 | 410 | 173.75 | 171.25 | 435 | 188.75 | 186.25 |
361 | 144.45 | 142.25 | 386 | 159.35 | 156.95 | 411 | 174.35 | 171.85 | 436 | 189.35 | 186.85 |
362 | 145.05 | 142.80 | 387 | 159.95 | 157.55 | 412 | 174.95 | 172.45 | 437 | 189.95 | 187.45 |
363 | 145.65 | 143.40 | 388 | 160.55 | 158.15 | 413 | 175.55 | 173.05 | 438 | 190.55 | 188.05 |
364 | 146.25 | 144.00 | 389 | 161.15 | 158.75 | 414 | 176.15 | 173.65 | 439 | 191.15 | 188.65 |
365 | 146.85 | 144.60 | 390 | 161.75 | 159.30 | 415 | 176.75 | 174.25 | 440 | 191.75 | 189.25 |
366 | 147.45 | 145.20 | 391 | 162.35 | 159.90 | 416 | 177.35 | 174.85 | 441 | 192.35 | 189.85 |
367 | 148.05 | 145.75 | 392 | 162.95 | 160.50 | 417 | 177.95 | 175.45 | 442 | 192.95 | 190.45 |
368 | 148.65 | 146.35 | 393 | 163.55 | 161.10 | 418 | 178.55 | 176.05 | 443 | 193.55 | 191.05 |
369 | 149.25 | 146.95 | 394 | 164.15 | 161.65 | 419 | 179.15 | 176.65 | 444 | 194.15 | 191.65 |
370 | 149.85 | 147.55 | 395 | 164.75 | 162.25 | 420 | 179.75 | 177.25 | 445 | 194.75 | 192.25 |
371 | 150.40 | 143.10 | 396 | 165.35 | 162.85 | 421 | 180.35 | 177.85 | 446 | 195.35 | 192.85 |
372 | 151.00 | 148.70 | 397 | 165.95 | 163.45 | 422 | 180.95 | 178.45 | 447 | 195.95 | 193.45 |
373 | 151.60 | 149.30 | 398 | 166.55 | 164.05 | 423 | 181.55 | 179.05 | 448 | 196.55 | 194.05 |
374 | 152.20 | 149.90 | 399 | 167.15 | 164.65 | 424 | 182.15 | 179.65 | 449 | 197.15 | 194.65 |
375 | 152.80 | 150.50 | 400 | 167.75 | 165.25 | 425 | 182.75 | 180.25 | 450 | 197.75 | 195.25 |
376 | 153.40 | 151.05 | 401 | 168.35 | 165.85 | 426 | 183.35 | 180.85 | 451 | 198.35 | 195.85 |
377 | 154.00 | 151.65 | 402 | 168.95 | 166.45 | 427 | 183.95 | 181.45 | 452 | 198.95 | 196.45 |
378 | 154.60 | 152.25 | 403 | 169.55 | 167.05 | 428 | 184.55 | 182.05 | 453 | 199.55 | 197.05 |
379 | 155.20 | 152.85 | 404 | 170.15 | 167.65 | 429 | 185.15 | 182.65 | 454 | 200.15 | 197.65 |
380 | 155.80 | 153.40 | 405 | 170.75 | 168.25 | 430 | 185.75 | 183.25 | 455 | 200.75 | 198.25 |
381 | 156.40 | 154.00 | 406 | 171.35 | 168.85 | 431 | 186.35 | 183.85 | 456 | 201.35 | 198.85 |
382 | 157.00 | 154.60 | 407 | 171.95 | 169.45 | 432 | 186.95 | 184.45 | 457 | 201.95 | 199.45 |
383 | 157.60 | 155.20 | 408 | 172.55 | 170.05 | 433 | 187.55 | 185.05 | 458 | 202.55 | 200.05 |
384 | 158.15 | 155.80 | 409 | 173.15 | 170.65 | 434 | 188.15 | 185.65 | 459 | 203.15 | 200.65 |
Third Schedule—continued
Table B—continued
Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 | Column 1 | Column 2 | Column 3 |
Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 34b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 34b (1) (d) applies | Number of whole dollars in salary or wages in respect of week or part of week— | Amount of deduction where no deduction for dependants— | Amount relevant where regulation 54b (1) (d) applies |
$ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ |
460 | 203.75 | 201.25 | 470 | 209.75 | 207.25 | 480 | 215.75 | 213.25 | 490 | 221.75 | 219.25 |
461 | 204.35 | 201.85 | 471 | 210.35 | 207.85 | 481 | 216.35 | 213.85 | 491 | 222.35 | 219.85 |
462 | 204.95 | 202.45 | 472 | 210.95 | 208.45 | 482 | 216.95 | 214.45 | 492 | 222.95 | 220.45 |
463 | 205.55 | 203.05 | 473 | 211.55 | 209.05 | 483 | 217.55 | 215.05 | 493 | 223.55 | 221.05 |
464 | 206.15 | 203.65 | 474 | 212.15 | 209.65 | 484 | 218.15 | 215.65 | 494 | 224.15 | 221.65 |
465 | 206.75 | 204.25 | 475 | 212.75 | 210.25 | 485 | 218.75 | 216.25 | 495 | 224.75 | 222.25 |
466 | 207.35 | 204.85 | 476 | 213.35 | 210.85 | 486 | 219.35 | 216.85 | 496 | 225.35 | 222.85 |
467 | 207.95 | 205.45 | 477 | 213.95 | 211.45 | 487 | 219.95 | 217.45 | 497 | 225.95 | 223.45 |
468 | 208.55 | 206.05 | 478 | 214.55 | 212.05 | 488 | 220.55 | 218.05 | 498 | 226.55 | 224.05 |
469 | 209.15 | 206.65 | 479 | 215.15 | 212.65 | 489 | 221.15 | 218.65 | 499 | 227.15 | 224.65 |