Income Tax Regulations (Amendment)

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STATUTORY RULES

1970 No.

________

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT

1936-1969.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1969.

Dated this eleventh day of September, 1970.

Paul Hasluck

Governor-General.

By His Excellency's Command,

Treasurer.

_________

Amendments of the Income Tax Regulations†

Commencement.

1. These Regulations shall come into operation on the first day of October, 1970.

2. Regulation 54a of the Income Tax Regulations is repealed and the following regulation is inserted in its stead:—

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

" 54a. Subject to these Regulations, the prescribed rate at which deductions are to be made for the purposes of section 221c of the Act from the salary or wages of an employee in respect of a week or part of a week is—

(a) where the salary or wages do not exceed One hundred dollars— the rate specified in sub-column (i) of Column 2 of Table A in the Third Schedule to these Regulations opposite to the limits specified in Column 1 of that Table within which the salary or wages are included;

(b) where the salary or wages exceed One hundred dollars but do not exceed Five hundred dollars—the rate specified in Column 2 of Table B in the Third Schedule to these Regulations opposite to the limits specified in Column 1 of that Table within which the salary or wages are included; or

(c) where the salary or wages exceed Five hundred dollars—Two hundred and forty-three dollars fifty cents plus an amount of Sixty cents for each dollar or part of a dollar by which the salary or wages exceed Five hundred dollars.".

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

* Notified in the Commonwealth Gazette on 1970.

†Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151 ; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92; 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; 1966, No. 156; 1967, Nos. 112 and 126; 1968, No. 1; 1969, No. 68; and 1970, No. 43.

21798/70— Price 15c 5/8.9.1970

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
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	1.15	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	3.50	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	2.50	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	$725	$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	1.80	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	51.03	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	4.35	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	8.30	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	9.30	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

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)
$	$	$	$	$	$	$	$	$	$	$	$	$
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

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 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
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
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	193.00	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	368.09	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	211.35
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	337.00	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	174.30	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	223.90
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	43.80	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	324.00	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 2		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			Amount of deduction			Amount of deduction			Amount of deduction
														Amount of deduction
Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		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	354.00	137.90	413.00	414.00	188.95	493.00	494.00	239.70
174.00	175.00	49.65	254.00	255.00	90.95	334.00	335.00	138.50	414.00	415.00	189.55	494.00	495.00	240.35
175.00	176.00	50.10	255.00	256.00	91.50	335.00	336.00	139.15	415.00	416.00	190.20	495.00	496.00	241.00
176.00	177.00	50.60	256.00	257.00	92.05	336.00	337.00	139.75	416.00	417.00	190.85	496.00	497.00	241.60
177.00	178.00	51.05	257.00	258.00	92.65	337.00	338.00	140.40	417.00	418.00	191.45	497.00	498.00	242.25
178.00	179.00	51.50	258.00	259.00	93.20	338.00	339.00	141.00	418.00	419.00	192.10	498.00	499.00	242.90
179.00	180.00	51.95	259.00	260.00	93.75	339.00	340.00	141.65	419.00	420.00	192.75	499.00	500.00	243.50

_________________________

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Overview

The Income Tax Assessment Act 1936-1969 was enacted to address the need for a comprehensive legislative framework governing income tax in Australia. These regulations were made under the authority of the Income Tax Assessment Act 1936-1969 by the Governor-General, acting with the advice of the Federal Executive Council. The stated policy objective of these regulations is to provide clear guidelines for the calculation of tax deductions, ensuring that tax is collected fairly and efficiently from employees based on their salary or wages. The regulations set forth specific rates of deductions for different salary ranges, aiming to simplify the tax collection process and enhance compliance.

Scope and Application

The Income Tax Assessment Regulations 1970, made under the Income Tax Assessment Act 1936-1969, primarily apply to employers and employees within the Commonwealth of Australia. The regulations specify the tax deduction rates employers must use to calculate income tax from employees' salaries or wages. The deduction rates are determined based on the amount of the employee's salary or wages and the number of dependants claimed by the employee. The regulations provide detailed tables that outline the specific deduction rates for various income brackets and dependant values. These deductions are part of the withholding tax system, where employers deduct income tax from employees' pay before it is paid out, and remit it to the Australian Taxation Office on behalf of the employees. The regulations come into effect from 1 October 1970, and they replace previous regulations under the same Act, ensuring that all income tax deductions for the specified period adhere to the updated rates and structures provided.

Key Provisions

The main operative sections of these Regulations include the repeal and substitution of Regulation 54a of the Income Tax Regulations (paragraph 2) and the insertion of new Tables A and B in the Third Schedule (paragraph 3). Regulation 54a has been replaced to specify new rates at which deductions are to be made for the purposes of section 221c of the Income Tax Assessment Act 1936-1969. The new rates are based on the salary or wages of an employee for a week or part of a week, categorised into three brackets: where the salary or wages do not exceed $100, where they exceed $100 but do not exceed $500, and where they exceed $500. The new Tables A and B in the Third Schedule provide detailed rates of deductions corresponding to these salary brackets and the deduction value of dependants. These Regulations impose obligations on employers to correctly calculate and deduct the specified rates from employees' salaries or wages in accordance with the new provisions. Employers must ensure that the deductions are made in line with the detailed rates provided in Tables A and B of the Third Schedule, depending on the employee's salary or wages and the deduction value of dependants. Failure to comply with these Regulations can result in civil and criminal consequences. Specifically, employers who do not adhere to the correct deduction rates may be subject to penalties under the Income Tax Assessment Act 1936-1969. The penalties may include fines and other civil penalties for incorrect deductions, as well as potential criminal penalties if the failure is deemed to be willful or negligent. The exact penalties can vary based on the severity and frequency of the breach, but they may include substantial fines and, in some cases, imprisonment.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Commencement Provisions; 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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