Income Tax Regulations (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1949. No. .

REGULATIONS UNDER THE INCOME TAX ASSESSMENT

ACT 1936-1948.*

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 1936-1948.

Dated this eighteenth

day of May, 1949.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Amendments of the Income Tax Regulations.†

Commencement.

1. These Regulations shall come into operation on the first day of July, 1949.

Parts.

2. Regulation 2 of the Income Tax Regulations is amended by omitting the words “ Division 2.—Collection of Income Tax by Instalments ” and inserting in their stead the words “ Division 2.—Collection of Income Tax and Social Services Contribution by Instalments ”.

3.—(1.) Regulation 4ab of the Income Tax Regulations is repealed and the following regulation inserted in its stead :—

Organizations prescribed for purposes of s. 23 (x).

“ 4ab. For the purposes of paragraph (x) of section 23 of the Act, the following organizations are prescribed as organizations the income of which shall be exempt from income tax, viz.:—

(a) The international organization known as the United Nations established by the Charter signed at San Francisco on the twenty-sixth day of June, 1945, including the principal organs specified in Article 7 of the Charter, but, subject to

* Notified in the Commonwealth Gazette on , 1949.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 32; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 389 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; and 1948, Nos. 115 and 162.

1854.—Price 8d. 20/13.5.1949.

this regulation, not including any specialized agency brought into relationship with the United Nations under Articles 57 and 63 of the Charter ;

(b) The United Nations Relief and Rehabilitation Administration ;

(d) The South Pacific Commission.”.

(2.) The regulation inserted by this regulation shall be deemed to have applied in respect of income derived on or after the first day of July, 1946.

Rates of deductions where no dependants.

4. Regulation 54a of the Income Tax Regulations is amended—

(a) by omitting from paragraph (b) the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”;

(b) by omitting from paragraph (b) the words “ five shillings ” and inserting in their stead the words “ four shillings ”;

(c) by omitting from paragraph (c) the words “ Sixty pounds ” (twice occurring) and inserting in their stead the words “ Fifty-four pounds ”;

(d) by omitting from paragraph (c) the words “ Twenty-two pounds ten shillings ” and inserting in their stead the words “ Sixteen pounds four shillings ”; and

(e) by omitting from paragraph (c) the words “ twelve shillings and sixpence ” and inserting in their stead the words “ eleven shillings ”.

Rates of deductions where employee has dependants.

5. Regulation 54b of the Income Tax Regulations is amended—

(a) by omitting from paragraph (e) of sub-regulation (1.) the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”;

(b) by omitting from paragraph (e) of sub-regulation (1.) the words “ twelve shillings ” (twice occurring) and inserting in their stead the words “ ten shillings ”;

(c) by omitting from paragraph (f) of sub-regulation (1.) the words “ Sixty pounds ” and inserting in their stead the words “ Fifty-four pounds ”; and

(d) by omitting from paragraph (f) of sub-regulation (1.) the words “ fourteen shillings ” (twice occurring) and inserting in their stead the words “ twelve shillings ”.

Appeals in connexion with cancellation of registration.

6. Regulation 58pa of the Income Tax Regulations is amended by omitting from sub-regulation (2.) the word and figures “ sub-section 251k ” and inserting in their stead the word and figures “ section 251k ”.

Third Schedule

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

“ THE THIRD SCHEDULE. Regs. 54a, 54b.

Rates of Deductions.

Column 1. Where the salary or wages in respect of any week or part of a week—											Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—						But does not exceed—					(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—						But does not exceed—					Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.		d.		£		s.		d.		£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
2		0		0		2		2		6			6		..			..			..			..			..			..			..			..			..
2		2		6		2		5		0			6		..			..			..			..			..			..			..			..			..
2		5		0		2		7		6			9		..			..			..			..			..			..			..			..			..
2		7		6		2		10		0			9		..			..			..			..			..			..			..			..			..
2		10		0		2		12		6		1	0		..			..			..			..			..			..			..			..			..
2		12		6		2		15		0		1	0		..			..			..			..			..			..			..			..			..
2		15		0		2		17		6		1	3		..			..			..			..			..			..			..			..			..
2		17		6		3		0		0		1	3		..			..			..			..			..			..			..			..			..
3		0		0		3		2		6		1	6		..			..			..			..			..			..			..			..			..

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																												Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)				(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.				Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£		s.	d.	£	s.	d.	£	s.	d.
3	2	6	3	5	0		1	6			3		..			..			..			..			..				..			..			..
3	5	0	3	7	6		1	9			3		..			..			..			..			..				..			..			..
3	7	6	3	10	0		1	9			3		..			..			..			..			..				..			..			..
3	10	0	3	12	6		2	0			3		..			..			..			..			..				..			..			..
3	12	6	3	15	0		2	3			6		..			..			..			..			..				..			..			..
3	15	0	3	17	6		2	3			6		..			..			..			..			..				..			..			..
3	17	6	4	0	0		2	6			9			3		..			..			..			..				..			..			..
4	0	0	4	2	6		2	6			9			3		..			..			..			..				..			..			..
4	2	6	4	5	0		2	9		1	0			3		..			..			..			..				..			..			..
4	5	0	4	7	6		2	9		1	0			3		..			..			..			..				..			..			..
4	7	6	4	10	0		3	0		1	3			6		..			..			..			..				..			..			..
4	10	0	4	12	6		3	0		1	3			6		..			..			..			..				..			..			..

4	12	6	4	15	0	3	3	1	6		9		..	..		..		..		..		..	..
4	15	0	4	17	6	3	6	1	6		9		..	..		..		..		..		..	..
4	17	6	5	0	0	3	9	1	9	1	0		3	..		..		..		..		..	..
5	0	0	5	2	6	3	9	1	9	1	0		3	..		..		..		..		..	..
5	2	6	5	5	0	4	0	2	0	1	3		3	..		..		..		..		..	..
5	5	0	5	7	6	4	3	2	0	1	3		3	..		..		..		..		..	..
5	7	6	5	10	0	4	6	2	3	1	6		6	..		..		..		..		..	..
5	10	0	5	12	6	4	9	2	6	1	9		9		3	..		..		..		..	..
5	12	6	5	15	0	5	0	2	9	2	0	1	0		3	..		..		..		..	..
5	15	0	5	17	6	5	3	3	0	2	3	1	3		6	..		..		..		..	..
5	17	6	6	0	0	5	6	3	3	2	6	1	6		6	..		..		..		..	..
6	0	0	6	2	6	5	9	3	6	2	9	1	9		9	..		..		..		..	..
6	2	6	6	5	0	6	0	3	9	3	0	2	0	1	0		3	..		..		..	..
6	5	0	6	7	6	6	3	4	0	3	3	2	3	1	3		3	..		..		..	..
6	7	6	6	10	0	6	6	4	3	3	6	2	6	1	6		6	..		..		..	..
6	10	0	6	12	6	6	9	4	9	3	9	2	9	1	9		9	..		..		..	..
6	12	6	6	15	0	7	0	5	0	4	0	2	9	1	9	1	0	..		..		..	..
6	15	0	6	17	6	7	6	5	3	4	0	3	0	2	0	1	0		3	..		..	..
6	17	6	7	0	0	7	9	5	6	4	3	3	3	2	3	1	3		3	..		..	..
7	0	0	7	2	6	8	0	5	9	4	6	3	3	2	3	1	3		3	..		..	..
7	2	6	7	5	0	8	3	6	0	4	9	3	6	2	6	1	6		6	..		..	..
7	5	0	7	7	6	8	6	6	3	5	0	3	6	2	6	1	6		6	..		..	..
7	7	6	7	10	0	8	9	6	6	5	3	3	9	2	9	1	9		9	..		..	..
7	10	0	7	12	6	9	0	6	9	5	6	4	0	2	9	1	9		9	..		..	..
7	12	6	7	15	0	9	6	7	0	5	9	4	3	3	0	2	0	1	0	..		..	..
7	15	0	7	17	6	9	9	7	3	6	0	4	6	3	3	2	0	1	0		3	..	..
7	17	6	8	0	0	10	0	7	6	6	3	4	9	3	6	2	3	1	3		3	..	..
8	0	0	8	2	6	10	3	7	9	6	6	5	3	4	0	2	9	1	6		3	..	..
8	2	6	8	5	0	10	6	8	0	6	9	5	6	4	3	3	0	1	9		3	..	..
8	5	0	8	7	6	10	9	8	3	7	0	5	9	4	6	3	0	2	0		6	..	..
8	7	6	8	10	0	11	3	8	9	7	6	6	0	4	9	3	3	2	0		9	..	..
8	10	0	8	12	6	11	9	9	0	7	9	6	3	5	0	3	6	2	3	1	0	..	..
8	12	6	8	15	0	12	0	9	3	8	0	6	6	5	3	3	9	2	6	1	3	..	..

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
8	15	0	8	17	6		12	3		9	6		8	3		6	9		5	6		4	0		2	9		1	6			3			3
8	17	6	9	0	0		12	9		9	9		8	6		7	0		5	9		4	3		3	0		1	9			3			3
9	0	0	9	2	6		13	0		10	3		8	9		7	3		6	0		4	6		3	0		1	9			6			6
9	2	6	9	5	0		13	6		10	6		9	0		7	6		6	3		4	9		3	3		2	0			6			6
9	5	0	9	7	6		13	9		10	9		9	3		7	9		6	6		5	0		3	6		2	3			9			9
9	7	6	9	10	0		14	3		11	3		9	9		8	3		7	0		5	3		3	9		2	3		1	0		1	0
9	10	0	9	12	6		14	6		11	6		10	0		8	6		7	3		5	6		4	0		2	6		1	3		1	3
9	12	6	9	15	0		15	0		12	0		10	6		9	0		7	6		5	9		4	3		2	9		1	6		1	6
9	15	0	9	17	6		15	6		12	3		10	9		9	3		7	9		6	0		4	6		3	0		1	9		1	6
9	17	6	10	0	0		15	9		12	6		11	0		9	6		8	0		6	3		4	9		3	3		1	9		1	6
10	0	0	10	2	6		16	3		13	0		11	6		10	0		8	6		6	9		5	3		3	6		2	0		1	6
10	2	6	10	5	0		16	9		13	6		11	9		10	3		8	9		7	0		5	6		3	9		2	3		1	6

10	5	0	10	7	6		17	0		13	9		12	0		10	6		9	0	7	3	5	9	4	0	2	3	1	6
10	7	6	10	10	0		17	3		14	0		12	3		10	9		9	3	7	6	6	0	4	3	2	6	1	6
10	10	0	10	12	6		17	6		14	3		12	6		11	0		9	6	7	9	6	3	4	6	2	9	1	6
10	12	6	10	15	0		18	0		14	9		13	0		11	6		9	9	8	0	6	6	4	9	3	0	1	6
10	15	0	10	17	6		18	6		15	3		13	6		11	9		10	0	8	3	6	9	5	0	3	3	1	6
10	17	6	11	0	0		18	9		15	6		13	9		12	0		10	3	8	6	7	0	5	3	3	6	1	6
11	0	0	11	2	6		19	3		16	0		14	3		12	6		10	9	9	0	7	3	5	6	3	9	1	9
11	2	6	11	5	0		19	9		16	6		14	9		13	0		11	3	9	6	7	9	6	0	4	3	1	9
11	5	0	11	7	6	1	0	0		16	9		15	0		13	3		11	6	9	9	8	0	6	3	4	6	1	9
11	7	6	11	10	0	1	0	6		17	0		15	6		13	6		11	9	10	0	8	3	6	6	4	9	1	9
11	10	0	11	12	6	1	1	0		17	6		16	0		14	0		12	3	10	6	8	9	7	0	5	3	1	9
11	12	6	11	15	0	1	1	6		17	9		16	3		14	6		12	6	10	9	9	0	7	3	5	6	1	9
11	15	0	11	17	6	1	2	0		18	3		16	9		15	0		13	0	11	0	9	3	7	6	5	9	1	9
11	17	6	12	0	0	1	2	3		18	6		17	3		15	6		13	6	11	6	9	9	8	0	6	0	1	9
12	0	0	12	2	6	1	2	9		19	0		17	6		15	9		13	9	11	9	10	0	8	3	6	3	1	9
12	2	6	12	5	0	1	3	3		19	6		17	9		16	0		14	0	12	0	10	3	8	6	6	6	2	0
12	5	0	12	7	6	1	3	9	1	0	0		18	3		16	6		14	6	12	6	10	9	8	9	6	9	2	0
12	7	6	12	10	0	1	4	3	1	0	6		18	6		16	9		14	9	12	9	11	0	9	3	7	3	2	0
12	10	0	12	12	6	1	4	6	1	0	9		18	9		17	0		15	0	13	0	11	3	9	6	7	6	2	0
12	12	6	12	15	0	1	5	0	1	1	3		19	3		17	6		15	6	13	6	11	8	9	9	7	9	2	0
12	15	0	12	17	6	1	5	6	1	1	9		19	9		18	0		16	0	14	0	12	0	10	0	8	0	2	0
12	17	6	13	0	0	1	6	0	1	2	3	1	0	3		18	6		16	6	14	6	12	6	10	6	8	6	2	0
13	0	0	13	2	6	1	6	6	1	2	6	1	0	6		19	0		17	0	15	0	13	0	11	0	9	0	2	0
13	2	6	13	5	0	1	7	0	1	3	0	1	1	0		19	3		17	3	15	3	13	3	11	3	9	3	2	0
13	5	0	13	7	6	1	7	3	1	3	3	1	1	3		19	6		17	9	15	9	13	9	11	9	9	9	2	0
13	7	6	13	10	0	1	7	9	1	3	9	1	1	9	1	0	0		18	3	16	3	14	0	12	0	10	0	2	0
13	10	0	13	12	6	1	8	3	1	4	3	1	2	3	1	0	3		18	6	16	6	14	6	12	6	10	6	2	0
13	12	6	13	15	0	1	8	9	1	4	9	1	2	9	1	0	9		19	0	17	0	14	9	12	9	10	9	2	0
13	15	0	13	17	6	1	9	3	1	5	3	1	3	3	1	1	3		19	6	17	6	15	3	13	0	11	0	2	0
13	17	6	14	0	0	1	9	9	1	5	6	1	3	6	1	1	6	1	0	0	18	0	15	9	13	6	11	6	2	0
14	0	0	14	2	6	1	10	3	1	6	0	1	4	0	1	2	0	1	0	6	18	6	16	3	14	0	11	9	2	3
14	2	6	14	5	0	1	10	9	1	6	6	1	4	6	1	2	6	1	1	0	19	0	16	9	14	6	12	3	2	3
14	5	0	14	7	6	1	11	3	1	7	0	1	5	0	1	3	0	1	1	3	19	6	17	3	15	0	12	9	2	3

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
14	7	6	14	10	0	1	11	9	1	7	6	1	5	6	1	3	3	1	1	9	1	0	0		17	9		15	6		13	0		2	3
14	10	0	14	12	6	1	12	3	1	7	9	1	5	9	1	3	9	1	2	0	1	0	3		18	0		15	9		13	6		2	3
14	12	6	14	15	0	1	12	9	1	8	3	1	6	3	1	4	3	1	2	6	1	0	9		18	6		16	3		13	9		2	3
14	15	0	14	17	6	1	13	3	1	8	9	1	6	9	1	4	9	1	2	9	1	1	3		19	0		16	9		14	3		2	3
14	17	6	15	0	0	1	13	9	1	9	3	1	7	3	1	5	3	1	3	0	1	1	9		19	6		17	3		14	9		2	3
15	0	0	15	2	6	1	14	3	1	9	9	1	7	9	1	5	6	1	3	3	1	2	3		19	9		17	6		15	0		2	3
15	2	6	15	5	0	1	14	9	1	10	3	1	8	0	1	5	9	1	3	6	1	2	6	1	0	3		18	0		15	6		2	3
15	5	0	15	7	6	1	15	3	1	10	9	1	8	6	1	6	3	1	4	0	1	2	9	1	0	9		18	6		16	0		2	3
15	7	6	15	10	0	1	15	9	1	11	3	1	9	0	1	6	9	1	4	6	1	3	0	1	1	3		19	0		16	6		2	3
15	10	0	15	12	6	1	16	3	1	11	9	1	9	6	1	7	3	1	5	0	1	3	6	1	1	9		19	6		17	0		2	3
15	12	6	15	15	0	1	16	9	1	12	3	1	10	0	1	7	9	1	5	6	1	3	9	1	2	3	1	0	0		17	6		2	3
15	15	0	15	17	6	1	17	3	1	12	9	1	10	6	1	8	3	1	6	0	1	4	0	1	2	9	1	0	6		18	0		2	3

15	17	6	16	0	0	1	18	0	1	13	3	1	11	0	1	8	9	1	6	6	1	4	3	1	3	3	1	1	0		18	3	2	3
16	0	0	16	2	6	1	18	6	1	13	9	1	11	6	1	9	3	1	6	9	1	4	9	1	3	9	1	1	6		18	9	2	3
16	2	6	16	5	0	1	19	0	1	14	3	1	12	0	1	9	9	1	7	3	1	5	0	1	4	0	1	1	9		19	0	2	3
16	5	0	16	7	6	1	19	6	1	14	9	1	12	6	1	10	3	1	7	9	1	5	6	1	4	3	1	2	3		19	6	2	3
16	7	6	16	10	0	2	0	0	1	15	3	1	13	0	1	10	9	1	8	3	1	6	0	1	4	6	1	2	9	1	0	0	2	3
16	10	0	16	12	6	2	0	6	1	15	9	1	13	6	1	11	3	1	8	9	1	6	6	1	4	9	1	3	3	1	0	6	2	6
16	12	6	16	15	0	2	1	0	1	16	3	1	14	0	1	11	9	1	9	3	1	7	0	1	5	0	1	3	9	1	1	0	2	6
16	15	0	16	17	6	2	1	6	1	16	9	1	14	6	1	12	3	1	9	9	1	7	6	1	5	3	1	4	3	1	1	6	2	6
16	17	6	17	0	0	2	2	3	1	17	6	1	15	3	1	12	9	1	10	3	1	8	0	1	5	6	1	4	9	1	2	0	2	6
17	0	0	17	2	6	2	2	9	1	18	0	1	15	9	1	13	3	1	10	9	1	8	6	1	6	0	1	5	3	1	2	6	2	6
17	2	6	17	5	0	2	3	6	1	18	6	1	16	3	1	13	9	1	11	3	1	9	0	1	6	6	1	5	6	1	3	0	2	6
17	5	0	17	7	6	2	4	0	1	19	0	1	16	9	1	14	3	1	11	9	1	9	6	1	7	0	1	5	9	1	3	6	2	6
17	7	6	17	10	0	2	4	6	1	19	9	1	17	3	1	14	9	1	12	3	1	10	0	1	7	6	1	6	0	1	4	0	2	6
17	10	0	17	12	6	2	5	3	2	0	3	1	17	9	1	15	3	1	12	9	1	10	6	1	8	0	1	6	3	1	4	6	2	6
17	12	6	17	15	0	2	5	9	2	0	9	1	18	3	1	15	9	1	13	3	1	11	0	1	8	6	1	6	6	1	5	0	2	6
17	15	0	17	17	6	2	6	6	2	1	3	1	18	9	1	16	3	1	13	9	1	11	6	1	9	0	1	6	9	1	5	6	2	6
17	17	6	18	0	0	2	7	0	2	2	0	1	19	6	1	17	0	1	14	6	1	12	0	1	9	6	1	7	0	1	5	9	2	6
18	0	0	18	2	6	2	7	6	2	2	6	2	0	0	1	17	6	1	15	0	1	12	6	1	10	0	1	7	6	1	6	0	2	6
18	2	6	18	5	0	2	8	3	2	3	0	2	0	6	1	18	0	1	15	6	1	13	0	1	10	6	1	8	0	1	6	3	2	6
18	5	0	18	7	6	2	8	9	2	3	6	2	1	0	1	18	6	1	16	0	1	13	6	]	11	0	1	8	6	1	6	6	2	6
18	7	6	18	10	0	2	9	6	2	4	0	2	1	6	1	19	0	1	16	6	1	14	0	1	11	6	1	9	0	1	7	0	2	6
18	10	0	18	12	6	2	10	0	2	4	9	2	2	3	1	19	9	1	17	0	1	14	6	1	12	0	1	9	6	1	7	3	2	6
18	12	6	18	15	0	2	10	6	2	5	3	2	2	9	2	0	3	1	17	6	1	15	0	1	12	6	1	10	0	1	7	9	2	6
18	15	0	18	17	6	2	11	3	2	6	0	2	3	6	2	1	0	1	18	3	1	15	9	1	13	0	1	10	6	1	8	0	2	6
18	17	6	19	0	0	2	11	9	2	6	6	2	4	0	2	1	6	1	18	9	1	16	3	1	13	6	1	11	0	1	8	3	2	9
19	0	0	19	2	6	2	12	6	2	7	0	2	4	6	2	2	0	1	19	3	1	16	9	1	14	0	1	11	6	1	8	9	2	9
19	2	6	19	5	0	2	13	0	2	7	6	2	5	0	2	2	6	1	19	9	1	17	3	1	14	6	1	12	0	1	9	3	2	9
19	5	0	19	7	6	2	13	9	2	8	0	2	5	6	2	3	0	2	0	3	1	17	9	1	15	0	1	12	6	1	9	9	2	9
19	7	6	19	10	0	2	14	3	2	8	9	2	6	0	2	3	6	2	0	9	1	18	3	1	15	6	1	13	0	1	10	3	2	9
19	10	0	19	12	6	2	15	0	2	9	6	2	6	9	2	4	0	2	1	3	1	18	9	1	16	0	1	13	6	1	10	9	2	9
19	12	6	19	15	0	2	15	6	2	10	0	2	7	3	2	4	6	2	1	9	1	19	3	1	16	6	1	14	0	1	11	3	2	9
19	15	0	19	17	6	2	16	3	2	10	9	2	8	0	2	5	3	2	2	6	1	19	9	1	17	0	1	14	6	1	11	9	2	9
19	17	6	20	0	0	2	16	9	2	11	6	2	8	9	2	6	0	2	3	3	2	0	6	1	17	9	1	15	0	1	12	3	2	9

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																												Column 3.
Exceeds—			But does not exceed—			(i)			(ii)				(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.				Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.		£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
20	0	0	20	2	6	2	17	3		2	12	0	2	9	3	2	6	6	2	3	9	2	1	0	1	18	3	1	15	6	1	12	9		2	9
20	2	6	20	5	0	2	17	9		2	12	6	9	9	9	2	7	0	2	4	3	2	1	6	1	18	9	1	16	0	1	13	3		2	9
20	5	0	20	7	6	2	18	6		2	13	3	2	10	3	2	7	6	2	4	9	2	2	0	1	19	3	1	16	6	1	13	9		2	9
20	7	6	20	10	0	2	19	3		2	14	0	2	11	0	2	8	3	2	5	6	2	2	9	2	0	0	1	17	3	1	14	3		2	9
20	10	0	20	12	6	2	19	9		2	14	6	2	11	6	2	9	0	2	6	0	2	3	3	2	0	6	1	17	9	1	14	9		2	9
20	12	6	20	15	0	3	0	6		2	15	3	2	12	0	2	9	6	2	6	6	2	3	9	2	1	0	1	18	3	1	15	3		2	9
20	15	0	20	17	6	3	1	3		2	16	0	2	12	9	2	10	0	2	7	0	2	4	3	2	1	6	1	18	9	1	15	9		2	9
20	17	6	21	0	0	3	2	0		2	16	6	2	13	6	2	10	9	2	7	9	2	5	0	2	2	3	1	19	6	1	16	6		2	9
21	0	0	21	2	6	3	2	6		2	17	0	2	14	0	2	11	3	2	8	3	2	5	6	2	2	9	2	0	0	1	17	0		2	9
21	2	6	21	5	0	3	3	3		2	17	9	2	14	6	2	11	9	2	8	9	2	6	0	2	3	3	2	0	6	1	17	6		2	9
21	5	0	21	7	6	3	4	0		2	18	3	2	15	3	2	12	6	2	9	6	2	6	9	2	4	0	2	1	0	1	18	0		2	9
21	7	6	21	10	0	3	4	9		2	18	9	2	15	9	2	13	0	2	10	0	2	7	3	2	4	6	2	1	6	1	18	6		2	9

21	10	0	21	12	6	3	5	3	2	19	6	2	16	6	2	13	9	2	10	6	2	7	9	2	5	0	2	2	0	1	19	0	3	0
21	12	6	21	15	0	3	6	0	3	0	3	2	17	3	2	14	6	2	11	3	2	8	6	2	5	9	2	2	9	1	19	9	3	0
21	15	0	21	17	6	3	6	9	3	1	0	2	18	0	2	15	0	2	12	0	2	9	0	2	6	3	2	3	3	2	0	3	3	0
21	17	6	22	0	0	3	7	6	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	7	0	2	4	0	2	1	0	3	0
22	0	0	22	2	6	3	8	0	3	2	3	2	19	3	2	16	3	2	13	3	2	10	3	2	7	6	2	4	6	2	1	6	3	0
22	2	6	22	5	0	3	8	9	3	3	0	2	19	9	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	2	2	0	3	0
22	5	0	22	7	6	3	9	6	3	3	9	3	0	6	2	17	6	2	14	6	2	11	6	2	8	6	2	5	6	2	2	6	3	0
22	7	6	22	10	0	3	10	0	3	4	3	3	1	0	2	18	0	2	15	0	2	12	3	2	9	3	2	6	3	2	3	3	3	0
22	10	0	22	12	6	3	10	9	3	4	9	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	2	3	9	3	0
22	12	6	22	15	0	3	11	6	3	5	6	3	2	6	2	19	6	2	16	3	2	13	3	2	10	3	2	7	3	2	4	3	3	0
22	15	0	22	17	6	3	12	3	3	6	3	3	3	3	3	0	3	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	3	0
22	17	6	23	0	0	3	13	0	3	7	0	3	4	0	3	1	0	2	17	9	2	14	9	2	11	9	2	8	9	2	5	9	3	0
23	0	0	23	2	6	3	13	6	3	7	6	3	4	6	3	1	6	2	18	3	2	15	3	2	12	3	2	9	3	2	6	3	3	0
23	2	6	23	5	0	3	14	3	3	8	3	3	0	3	3	2	0	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	3	0
23	5	0	23	7	6	3	15	0	3	8	9	3	6	0	3	2	9	2	19	6	2	16	6	2	13	6	2	10	6	2	7	3	3	0
23	7	6	23	10	0	3	15	9	3	9	6	3	6	6	3	3	3	3	0	0	2	17	0	2	14	0	2	11	0	2	7	9	3	0
23	10	0	23	12	6	3	16	6	3	10	3	3	7	3	3	4	0	3	0	9	2	17	9	2	14	6	2	11	6	2	8	3	3	0
23	12	6	23	15	0	3	17	3	3	11	0	3	7	9	3	4	9	3	1	6	2	18	6	2	15	3	2	12	3	2	9	0	3	0
23	15	0	23	17	6	3	18	0	3	11	9	3	8	6	3	5	6	3	2	3	2	19	3	2	16	0	2	13	0	2	9	9	3	0
23	17	6	24	0	0	3	18	9	3	12	6	3	9	3	3	6	3	3	3	0	3	0	0	2	16	9	2	13	9	2	10	6	3	0
24	0	0	24	2	6	3	19	6	3	13	3	3	10	0	3	6	9	3	3	6	3	0	6	2	17	3	2	14	3	2	11	0	3	0
24	2	6	24	5	0	4	0	3	3	14	0	3	10	9	3	7	6	3	4	3	3	1	3	2	18	0	2	15	0	2	11	9	3	3
24	5	0	24	7	6	4	1	0	3	14	9	3	11	6	3	8	3	3	5	0	3	1	9	2	18	6	2	15	6	2	12	3	3	3
24	7	6	24	10	0	4	1	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	2	12	9	3	3
24	10	0	24	12	6	4	2	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	9	2	13	6	3	3
24	12	6	24	15	0	4	3	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	9	3	0	6	2	17	3	2	14	0	3	3
24	15	0	24	17	6	4	4	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	6	3	1	3	2	18	0	2	14	9	3	3
24	17	6	25	0	0	4	4	9	3	18	3	3	15	0	3	11	9	3	8	6	3	5	3	3	2	0	2	18	9	2	15	6	3	3
25	0	0	25	2	6	4	5	6	3	18	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	3	3
25	2	6	25	5	0	4	6	3	3	19	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	6	3	3
25	5	0	25	7	6	4	7	0	4	0	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	6	3	0	3	2	17	0	3	3
25	7	6	25	10	0	4	7	9	4	1	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	3	3	1	0	2	17	9	3	3
25	10	0	25	12	6	4	8	6	4	1	9	3	18	6	3	15	3	3	11	9	3	8	6	3	5	0	3	1	9	2	18	3	3	3

The Third Schedule—continued.

Column 1. Where the salary or wages in respect of any week or part of a week—						Column 2. The amount of the deduction in respect of that week or part of a week shall be—																											Column 3.
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(viii)			(ix)			Where the rebate value of the dependants of the employee exceeds £450, the amount of the deduction shall be the amount set out in sub-column (ix) of Column 2 reduced, for each £50 by which the rebate value exceeds £450, by—
Exceeds—			But does not exceed—			Where the employee has no dependants.			Where the rebate value of the dependant of the employee is £100.			Where the rebate value of the dependant or dependants of the employee is £150.			Where the rebate value of the dependants of the employee is £200.			Where the rebate value of the dependants of the employee is £250.			Whore the rebate value of the dependants of the employee is £300.			Where the rebate value of the dependants of the employee is £350.			Where the rebate value of the dependants of the employee is £400.			Where the rebate value of the dependants of the employee is £450.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
25	12	6	25	15	0	4	9	3	4	2	6	3	19	3	3	16	0	3	12	6	3	9	3	3	5	9	3	2	6	2	19	0		3	3
25	15	0	25	17	6	4	10	0	4	3	3	4	0	0	3	16	9	3	13	3	3	10	0	3	6	6	3	3	3	2	19	9		3	3
25	17	6	26	0	0	4	10	9	4	4	0	4	0	9	3	17	6	3	14	0	3	10	9	3	7	3	3	4	0	3	0	6		3	3
26	0	0	26	9	6	4	11	6	4	4	9	4	1	3	3	18	0	3	14	6	3	11	3	3	7	9	3	4	6	3	1	0		3	6
26	2	6	26	5	0	4	12	3	4	5	6	4	2	0	3	18	9	3	15	3	3	12	0	3	8	6	3	5	3	3	1	9		3	6
26	5	0	26	5	6	4	13	0	4	6	3	4	2	9	3	19	6	3	16	0	3	12	6	3	9	0	3	5	9	3	2	3		3	6
26	7	6	26	10	0	4	13	9	4	7	0	4	3	6	4	0	3	3	16	9	3	13	3	3	9	9	3	6	6	3	3	0		3	6
26	10	0	26	12	6	4	14	6	4	7	9	4	4	3	4	1	0	3	17	6	3	14	0	3	10	6	3	7	3	3	3	9		3	6
26	12	6	26	15	0	4	15	3	4	8	6	4	5	0	4	1	9	3	18	3	3	14	9	3	11	3	3	8	0	3	4	6		3	6
26	15	0	26	17	6	4	16	0	4	9	3	4	5	9	4	2	6	3	19	0	3	15	6	3	12	0	3	8	9	3	5	3		3	6
26	17	6	27	0	0	4	17	0	4	10	3	4	6	9	4	3	3	3	19	9	3	16	3	3	12	9	3	9	6	3	6	0		3	6
27	0	0	27	2	6	4	17	9	4	11	0	4	7	6	4	4	0	4	0	6	3	17	0	3	13	6	3	10	0	3	6	6		3	6

27	2	6	27	5	0	4	18	6	4	11	9	4	8	3	4	4	9	4	1	3	3	17	9	3	14	3	3	10	9	3	7	3	3	6
27	5	0	27	7	6	4	19	3	4	12	6	4	9	0	4	5	6	4	2	0	3	18	6	3	15	0	3	11	6	3	8	0	3	6
27	7	6	27	10	0	5	0	0	4	13	3	4	9	9	4	6	3	4	2	9	3	19	3	3	15	9	3	12	0	3	8	6	3	6
27	10	0	27	12	6	5	1	0	4	14	0	4	10	6	4	7	0	4	3	6	4	0	0	3	16	6	3	12	9	3	9	3	3	6
27	12	6	27	15	0	5	1	9	4	14	9	4	11	3	4	7	9	4	4	3	4	0	9	3	17	3	3	13	6	3	10	0	3	6
27	15	0	27	17	6	5	2	6	4	15	6	4	12	0	4	8	6	4	5	0	4	1	6	3	18	0	3	14	3	3	10	9	3	6
27	17	6	28	0	0	5	3	6	4	16	6	4	12	9	4	9	3	4	5	9	4	2	3	3	18	9	3	15	0	3	11	6	3	6
28	0	0	28	2	6	5	4	3	4	17	3	4	13	6	4	10	0	4	6	6	4	3	0	3	19	3	3	15	9	3	12	0	3	6
28	2	6	28	5	0	5	5	0	4	18	0	4	14	3	4	10	9	4	7	3	4	3	9	4	0	0	3	16	6	3	12	9	3	6
28	5	0	28	7	6	5	5	9	4	19	0	4	15	0	4	11	6	4	8	0	4	4	6	4	0	9	3	17	3	3	13	6	3	6
28	7	6	28	10	0	5	6	6	4	19	9	4	15	9	4	12	3	4	8	9	4	5	3	4	1	6	3	18	0	3	14	3	3	6
28	10	0	28	12	6	5	7	6	5	0	9	4	16	9	4	13	0	4	9	6	4	6	0	4	2	3	3	18	9	3	15	0	3	6
28	12	6	28	15	0	5	8	3	5	1	6	4	17	6	4	13	9	4	10	3	4	6	9	4	3	0	3	19	6	3	15	9	3	6
28	15	0	28	17	6	5	9	0	5	2	3	4	18	3	4	14	6	4	11	0	4	7	6	4	3	9	4	0	3	3	16	6	3	6
28	17	6	29	0	0	5	10	0	5	3	0	4	19	3	4	15	6	4	12	0	4	8	3	4	4	6	4	1	0	3	17	3	3	6
29	0	0	29	2	6	5	10	9	5	4	0	5	0	0	4	16	3	4	12	9	4	9	0	4	5	3	4	1	6	3	18	0	3	9
29	2	6	29	5	0	5	11	6	5	4	9	5	0	9	4	17	0	4	13	6	4	9	9	4	6	0	4	2	3	3	18	6	3	9
29	5	0	29	7	6	5	12	3	5	5	6	5	1	6	4	17	9	4	14	3	4	10	6	4	6	9	4	3	0	3	19	3	3	9
29	7	6	29	10	0	5	13	0	5	6	3	5	2	6	4	18	9	4	15	3	4	11	3	4	7	6	4	3	6	4	0	0	3	9
29	10	0	29	12	6	5	14	0	5	7	0	5	3	3	4	19	6	4	16	0	4	12	0	4	8	3	4	4	3	4	0	6	3	9
29	12	6	29	15	0	5	15	0	5	7	9	5	4	0	5	0	3	4	16	9	4	12	9	4	9	0	4	5	0	4	1	3	3	9
29	15	0	29	17	6	5	16	0	5	8	6	5	4	9	5	1	0	4	17	6	4	13	6	4	9	9	4	5	9	4	2	0	3	9
29	17	6	30	0	0	5	17	0	5	9	6	5	5	6	5	2	0	4	18	3	4	14	3	4	10	6	4	6	6	4	2	9	3	9
30	0	0	30	2	6	5	18	0	5	10	3	5	6	3	5	2	9	4	19	0	4	15	0	4	11	3	4	7	3	4	3	3	3	9
30	2	6	30	5	0	5	19	0	5	11	0	5	7	0	5	3	6	4	19	9	4	15	9	4	11	9	4	7	9	4	3	9	4	0
30	5	0	30	7	6	6	0	0	5	12	0	5	8	0	5	4	3	5	0	6	4	16	3	4	12	6	4	8	6	4	4	6	4	0
30	7	6	30	10	0	6	1	0	5	13	0	5	9	0	5	5	0	5	1	0	4	17	0	4	13	0	4	9	0	4	5	0	4	0”.

Overview

The Income Tax Assessment Act 1936-1948 was enacted by the Australian Parliament to establish the legal framework for the assessment and collection of income tax within Australia. The Act aimed to provide a comprehensive system for determining the tax liability of individuals and entities, ensuring that the tax system was fair, efficient, and effective. The 1949 Statutory Rules, made under the authority of the Income Tax Assessment Act 1936-1948, introduced amendments to the Income Tax Regulations to reflect changes in economic conditions, legislative priorities, and administrative practices. These regulations were designed to streamline the tax collection process and address specific issues arising from the implementation of the Act. One of the key objectives of these amendments was to update the rates of tax deductions for employees, ensuring that the tax system remained responsive to changes in income levels and family circumstances.

Scope and Application

The Income Tax Regulations, made under the Income Tax Assessment Act 1936-1948, apply to all taxpayers subject to income tax in Australia. These regulations govern the collection, assessment, and administration of income tax and social services contributions by instalments. The regulations are applicable nationwide, covering all states and territories within Australia. The regulations include amendments to several provisions, such as updating the list of organizations exempt from income tax, adjusting rates of deductions based on employee dependants, and modifying the appeal process for the cancellation of registration. These amendments reflect changes in tax policies and adjustments to economic conditions. The regulations also introduce new schedules and tables detailing specific rates of deductions based on salary brackets and the number of dependants. Additionally, the regulations allow for further amendments through subordinate instruments, ensuring the tax system remains adaptable to changing circumstances.

Key Provisions

The main operative sections of these Regulations introduce several key amendments to the existing Income Tax Regulations. Firstly, Regulation 2 modifies the title of Division 2 to include the collection of both income tax and the Social Services Contribution (SSC) by instalments. Regulation 3 revises Regulation 4ab to list specific organisations exempt from income tax, including the United Nations, the United Nations Relief and Rehabilitation Administration, the International Refugee Organization, and the South Pacific Commission. Regulation 4 updates the rates of deductions for employees without dependants, while Regulation 5 adjusts the rates for employees with dependants. Regulation 6 corrects a reference in Regulation 58pa concerning the appeals process for the cancellation of registration. Lastly, the Third Schedule provides a detailed table of deductions based on salary brackets and the rebate value of dependants. These Regulations impose several obligations and requirements on the parties they govern. They mandate that certain specified international organisations are exempt from income tax, ensuring that these entities are not subjected to the standard income tax provisions. They also adjust the rates of deductions for employees, both with and without dependants, necessitating employers to recalculate payroll tax withholdings according to the new rates. Additionally, the Regulations require taxpayers to comply with the amended processes for appealing the cancellation of registration as outlined in Regulation 58pa. Failure to comply with these Regulations may result in civil or criminal consequences. While the specific penalties for non-compliance are not detailed in these Regulations, general penalties under the Income Tax Assessment Act 1936-1948 may include fines, interest on unpaid taxes, and potential criminal charges for wilful default or fraud. The penalties for tax evasion or fraud can be severe, involving substantial fines and imprisonment.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Commencement Provisions; Reporting & Disclosure Obligations; Repeal & Amendment

Interactions

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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4	15	0	4	17	6	3	6	1	6		9		..	..		..		..		..		..	..
4	17	6	5	0	0	3	9	1	9	1	0		3	..		..		..		..		..	..
5	0	0	5	2	6	3	9	1	9	1	0		3	..		..		..		..		..	..
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5	5	0	5	7	6	4	3	2	0	1	3		3	..		..		..		..		..	..
5	7	6	5	10	0	4	6	2	3	1	6		6	..		..		..		..		..	..
5	10	0	5	12	6	4	9	2	6	1	9		9		3	..		..		..		..	..
5	12	6	5	15	0	5	0	2	9	2	0	1	0		3	..		..		..		..	..
5	15	0	5	17	6	5	3	3	0	2	3	1	3		6	..		..		..		..	..
5	17	6	6	0	0	5	6	3	3	2	6	1	6		6	..		..		..		..	..
6	0	0	6	2	6	5	9	3	6	2	9	1	9		9	..		..		..		..	..
6	2	6	6	5	0	6	0	3	9	3	0	2	0	1	0		3	..		..		..	..
6	5	0	6	7	6	6	3	4	0	3	3	2	3	1	3		3	..		..		..	..
6	7	6	6	10	0	6	6	4	3	3	6	2	6	1	6		6	..		..		..	..
6	10	0	6	12	6	6	9	4	9	3	9	2	9	1	9		9	..		..		..	..
6	12	6	6	15	0	7	0	5	0	4	0	2	9	1	9	1	0	..		..		..	..
6	15	0	6	17	6	7	6	5	3	4	0	3	0	2	0	1	0		3	..		..	..
6	17	6	7	0	0	7	9	5	6	4	3	3	3	2	3	1	3		3	..		..	..
7	0	0	7	2	6	8	0	5	9	4	6	3	3	2	3	1	3		3	..		..	..
7	2	6	7	5	0	8	3	6	0	4	9	3	6	2	6	1	6		6	..		..	..
7	5	0	7	7	6	8	6	6	3	5	0	3	6	2	6	1	6		6	..		..	..
7	7	6	7	10	0	8	9	6	6	5	3	3	9	2	9	1	9		9	..		..	..
7	10	0	7	12	6	9	0	6	9	5	6	4	0	2	9	1	9		9	..		..	..
7	12	6	7	15	0	9	6	7	0	5	9	4	3	3	0	2	0	1	0	..		..	..
7	15	0	7	17	6	9	9	7	3	6	0	4	6	3	3	2	0	1	0		3	..	..
7	17	6	8	0	0	10	0	7	6	6	3	4	9	3	6	2	3	1	3		3	..	..
8	0	0	8	2	6	10	3	7	9	6	6	5	3	4	0	2	9	1	6		3	..	..
8	2	6	8	5	0	10	6	8	0	6	9	5	6	4	3	3	0	1	9		3	..	..
8	5	0	8	7	6	10	9	8	3	7	0	5	9	4	6	3	0	2	0		6	..	..
8	7	6	8	10	0	11	3	8	9	7	6	6	0	4	9	3	3	2	0		9	..	..
8	10	0	8	12	6	11	9	9	0	7	9	6	3	5	0	3	6	2	3	1	0	..	..
8	12	6	8	15	0	12	0	9	3	8	0	6	6	5	3	3	9	2	6	1	3	..	..

10	5	0	10	7	6		17	0		13	9		12	0		10	6		9	0	7	3	5	9	4	0	2	3	1	6
10	7	6	10	10	0		17	3		14	0		12	3		10	9		9	3	7	6	6	0	4	3	2	6	1	6
10	10	0	10	12	6		17	6		14	3		12	6		11	0		9	6	7	9	6	3	4	6	2	9	1	6
10	12	6	10	15	0		18	0		14	9		13	0		11	6		9	9	8	0	6	6	4	9	3	0	1	6
10	15	0	10	17	6		18	6		15	3		13	6		11	9		10	0	8	3	6	9	5	0	3	3	1	6
10	17	6	11	0	0		18	9		15	6		13	9		12	0		10	3	8	6	7	0	5	3	3	6	1	6
11	0	0	11	2	6		19	3		16	0		14	3		12	6		10	9	9	0	7	3	5	6	3	9	1	9
11	2	6	11	5	0		19	9		16	6		14	9		13	0		11	3	9	6	7	9	6	0	4	3	1	9
11	5	0	11	7	6	1	0	0		16	9		15	0		13	3		11	6	9	9	8	0	6	3	4	6	1	9
11	7	6	11	10	0	1	0	6		17	0		15	6		13	6		11	9	10	0	8	3	6	6	4	9	1	9
11	10	0	11	12	6	1	1	0		17	6		16	0		14	0		12	3	10	6	8	9	7	0	5	3	1	9
11	12	6	11	15	0	1	1	6		17	9		16	3		14	6		12	6	10	9	9	0	7	3	5	6	1	9
11	15	0	11	17	6	1	2	0		18	3		16	9		15	0		13	0	11	0	9	3	7	6	5	9	1	9
11	17	6	12	0	0	1	2	3		18	6		17	3		15	6		13	6	11	6	9	9	8	0	6	0	1	9
12	0	0	12	2	6	1	2	9		19	0		17	6		15	9		13	9	11	9	10	0	8	3	6	3	1	9
12	2	6	12	5	0	1	3	3		19	6		17	9		16	0		14	0	12	0	10	3	8	6	6	6	2	0
12	5	0	12	7	6	1	3	9	1	0	0		18	3		16	6		14	6	12	6	10	9	8	9	6	9	2	0
12	7	6	12	10	0	1	4	3	1	0	6		18	6		16	9		14	9	12	9	11	0	9	3	7	3	2	0
12	10	0	12	12	6	1	4	6	1	0	9		18	9		17	0		15	0	13	0	11	3	9	6	7	6	2	0
12	12	6	12	15	0	1	5	0	1	1	3		19	3		17	6		15	6	13	6	11	8	9	9	7	9	2	0
12	15	0	12	17	6	1	5	6	1	1	9		19	9		18	0		16	0	14	0	12	0	10	0	8	0	2	0
12	17	6	13	0	0	1	6	0	1	2	3	1	0	3		18	6		16	6	14	6	12	6	10	6	8	6	2	0
13	0	0	13	2	6	1	6	6	1	2	6	1	0	6		19	0		17	0	15	0	13	0	11	0	9	0	2	0
13	2	6	13	5	0	1	7	0	1	3	0	1	1	0		19	3		17	3	15	3	13	3	11	3	9	3	2	0
13	5	0	13	7	6	1	7	3	1	3	3	1	1	3		19	6		17	9	15	9	13	9	11	9	9	9	2	0
13	7	6	13	10	0	1	7	9	1	3	9	1	1	9	1	0	0		18	3	16	3	14	0	12	0	10	0	2	0
13	10	0	13	12	6	1	8	3	1	4	3	1	2	3	1	0	3		18	6	16	6	14	6	12	6	10	6	2	0
13	12	6	13	15	0	1	8	9	1	4	9	1	2	9	1	0	9		19	0	17	0	14	9	12	9	10	9	2	0
13	15	0	13	17	6	1	9	3	1	5	3	1	3	3	1	1	3		19	6	17	6	15	3	13	0	11	0	2	0
13	17	6	14	0	0	1	9	9	1	5	6	1	3	6	1	1	6	1	0	0	18	0	15	9	13	6	11	6	2	0
14	0	0	14	2	6	1	10	3	1	6	0	1	4	0	1	2	0	1	0	6	18	6	16	3	14	0	11	9	2	3
14	2	6	14	5	0	1	10	9	1	6	6	1	4	6	1	2	6	1	1	0	19	0	16	9	14	6	12	3	2	3
14	5	0	14	7	6	1	11	3	1	7	0	1	5	0	1	3	0	1	1	3	19	6	17	3	15	0	12	9	2	3

15	17	6	16	0	0	1	18	0	1	13	3	1	11	0	1	8	9	1	6	6	1	4	3	1	3	3	1	1	0		18	3	2	3
16	0	0	16	2	6	1	18	6	1	13	9	1	11	6	1	9	3	1	6	9	1	4	9	1	3	9	1	1	6		18	9	2	3
16	2	6	16	5	0	1	19	0	1	14	3	1	12	0	1	9	9	1	7	3	1	5	0	1	4	0	1	1	9		19	0	2	3
16	5	0	16	7	6	1	19	6	1	14	9	1	12	6	1	10	3	1	7	9	1	5	6	1	4	3	1	2	3		19	6	2	3
16	7	6	16	10	0	2	0	0	1	15	3	1	13	0	1	10	9	1	8	3	1	6	0	1	4	6	1	2	9	1	0	0	2	3
16	10	0	16	12	6	2	0	6	1	15	9	1	13	6	1	11	3	1	8	9	1	6	6	1	4	9	1	3	3	1	0	6	2	6
16	12	6	16	15	0	2	1	0	1	16	3	1	14	0	1	11	9	1	9	3	1	7	0	1	5	0	1	3	9	1	1	0	2	6
16	15	0	16	17	6	2	1	6	1	16	9	1	14	6	1	12	3	1	9	9	1	7	6	1	5	3	1	4	3	1	1	6	2	6
16	17	6	17	0	0	2	2	3	1	17	6	1	15	3	1	12	9	1	10	3	1	8	0	1	5	6	1	4	9	1	2	0	2	6
17	0	0	17	2	6	2	2	9	1	18	0	1	15	9	1	13	3	1	10	9	1	8	6	1	6	0	1	5	3	1	2	6	2	6
17	2	6	17	5	0	2	3	6	1	18	6	1	16	3	1	13	9	1	11	3	1	9	0	1	6	6	1	5	6	1	3	0	2	6
17	5	0	17	7	6	2	4	0	1	19	0	1	16	9	1	14	3	1	11	9	1	9	6	1	7	0	1	5	9	1	3	6	2	6
17	7	6	17	10	0	2	4	6	1	19	9	1	17	3	1	14	9	1	12	3	1	10	0	1	7	6	1	6	0	1	4	0	2	6
17	10	0	17	12	6	2	5	3	2	0	3	1	17	9	1	15	3	1	12	9	1	10	6	1	8	0	1	6	3	1	4	6	2	6
17	12	6	17	15	0	2	5	9	2	0	9	1	18	3	1	15	9	1	13	3	1	11	0	1	8	6	1	6	6	1	5	0	2	6
17	15	0	17	17	6	2	6	6	2	1	3	1	18	9	1	16	3	1	13	9	1	11	6	1	9	0	1	6	9	1	5	6	2	6
17	17	6	18	0	0	2	7	0	2	2	0	1	19	6	1	17	0	1	14	6	1	12	0	1	9	6	1	7	0	1	5	9	2	6
18	0	0	18	2	6	2	7	6	2	2	6	2	0	0	1	17	6	1	15	0	1	12	6	1	10	0	1	7	6	1	6	0	2	6
18	2	6	18	5	0	2	8	3	2	3	0	2	0	6	1	18	0	1	15	6	1	13	0	1	10	6	1	8	0	1	6	3	2	6
18	5	0	18	7	6	2	8	9	2	3	6	2	1	0	1	18	6	1	16	0	1	13	6	]	11	0	1	8	6	1	6	6	2	6
18	7	6	18	10	0	2	9	6	2	4	0	2	1	6	1	19	0	1	16	6	1	14	0	1	11	6	1	9	0	1	7	0	2	6
18	10	0	18	12	6	2	10	0	2	4	9	2	2	3	1	19	9	1	17	0	1	14	6	1	12	0	1	9	6	1	7	3	2	6
18	12	6	18	15	0	2	10	6	2	5	3	2	2	9	2	0	3	1	17	6	1	15	0	1	12	6	1	10	0	1	7	9	2	6
18	15	0	18	17	6	2	11	3	2	6	0	2	3	6	2	1	0	1	18	3	1	15	9	1	13	0	1	10	6	1	8	0	2	6
18	17	6	19	0	0	2	11	9	2	6	6	2	4	0	2	1	6	1	18	9	1	16	3	1	13	6	1	11	0	1	8	3	2	9
19	0	0	19	2	6	2	12	6	2	7	0	2	4	6	2	2	0	1	19	3	1	16	9	1	14	0	1	11	6	1	8	9	2	9
19	2	6	19	5	0	2	13	0	2	7	6	2	5	0	2	2	6	1	19	9	1	17	3	1	14	6	1	12	0	1	9	3	2	9
19	5	0	19	7	6	2	13	9	2	8	0	2	5	6	2	3	0	2	0	3	1	17	9	1	15	0	1	12	6	1	9	9	2	9
19	7	6	19	10	0	2	14	3	2	8	9	2	6	0	2	3	6	2	0	9	1	18	3	1	15	6	1	13	0	1	10	3	2	9
19	10	0	19	12	6	2	15	0	2	9	6	2	6	9	2	4	0	2	1	3	1	18	9	1	16	0	1	13	6	1	10	9	2	9
19	12	6	19	15	0	2	15	6	2	10	0	2	7	3	2	4	6	2	1	9	1	19	3	1	16	6	1	14	0	1	11	3	2	9
19	15	0	19	17	6	2	16	3	2	10	9	2	8	0	2	5	3	2	2	6	1	19	9	1	17	0	1	14	6	1	11	9	2	9
19	17	6	20	0	0	2	16	9	2	11	6	2	8	9	2	6	0	2	3	3	2	0	6	1	17	9	1	15	0	1	12	3	2	9

21	10	0	21	12	6	3	5	3	2	19	6	2	16	6	2	13	9	2	10	6	2	7	9	2	5	0	2	2	0	1	19	0	3	0
21	12	6	21	15	0	3	6	0	3	0	3	2	17	3	2	14	6	2	11	3	2	8	6	2	5	9	2	2	9	1	19	9	3	0
21	15	0	21	17	6	3	6	9	3	1	0	2	18	0	2	15	0	2	12	0	2	9	0	2	6	3	2	3	3	2	0	3	3	0
21	17	6	22	0	0	3	7	6	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	7	0	2	4	0	2	1	0	3	0
22	0	0	22	2	6	3	8	0	3	2	3	2	19	3	2	16	3	2	13	3	2	10	3	2	7	6	2	4	6	2	1	6	3	0
22	2	6	22	5	0	3	8	9	3	3	0	2	19	9	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	2	2	0	3	0
22	5	0	22	7	6	3	9	6	3	3	9	3	0	6	2	17	6	2	14	6	2	11	6	2	8	6	2	5	6	2	2	6	3	0
22	7	6	22	10	0	3	10	0	3	4	3	3	1	0	2	18	0	2	15	0	2	12	3	2	9	3	2	6	3	2	3	3	3	0
22	10	0	22	12	6	3	10	9	3	4	9	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	2	3	9	3	0
22	12	6	22	15	0	3	11	6	3	5	6	3	2	6	2	19	6	2	16	3	2	13	3	2	10	3	2	7	3	2	4	3	3	0
22	15	0	22	17	6	3	12	3	3	6	3	3	3	3	3	0	3	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	3	0
22	17	6	23	0	0	3	13	0	3	7	0	3	4	0	3	1	0	2	17	9	2	14	9	2	11	9	2	8	9	2	5	9	3	0
23	0	0	23	2	6	3	13	6	3	7	6	3	4	6	3	1	6	2	18	3	2	15	3	2	12	3	2	9	3	2	6	3	3	0
23	2	6	23	5	0	3	14	3	3	8	3	3	0	3	3	2	0	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	3	0
23	5	0	23	7	6	3	15	0	3	8	9	3	6	0	3	2	9	2	19	6	2	16	6	2	13	6	2	10	6	2	7	3	3	0
23	7	6	23	10	0	3	15	9	3	9	6	3	6	6	3	3	3	3	0	0	2	17	0	2	14	0	2	11	0	2	7	9	3	0
23	10	0	23	12	6	3	16	6	3	10	3	3	7	3	3	4	0	3	0	9	2	17	9	2	14	6	2	11	6	2	8	3	3	0
23	12	6	23	15	0	3	17	3	3	11	0	3	7	9	3	4	9	3	1	6	2	18	6	2	15	3	2	12	3	2	9	0	3	0
23	15	0	23	17	6	3	18	0	3	11	9	3	8	6	3	5	6	3	2	3	2	19	3	2	16	0	2	13	0	2	9	9	3	0
23	17	6	24	0	0	3	18	9	3	12	6	3	9	3	3	6	3	3	3	0	3	0	0	2	16	9	2	13	9	2	10	6	3	0
24	0	0	24	2	6	3	19	6	3	13	3	3	10	0	3	6	9	3	3	6	3	0	6	2	17	3	2	14	3	2	11	0	3	0
24	2	6	24	5	0	4	0	3	3	14	0	3	10	9	3	7	6	3	4	3	3	1	3	2	18	0	2	15	0	2	11	9	3	3
24	5	0	24	7	6	4	1	0	3	14	9	3	11	6	3	8	3	3	5	0	3	1	9	2	18	6	2	15	6	2	12	3	3	3
24	7	6	24	10	0	4	1	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	2	12	9	3	3
24	10	0	24	12	6	4	2	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	9	2	13	6	3	3
24	12	6	24	15	0	4	3	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	9	3	0	6	2	17	3	2	14	0	3	3
24	15	0	24	17	6	4	4	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	6	3	1	3	2	18	0	2	14	9	3	3
24	17	6	25	0	0	4	4	9	3	18	3	3	15	0	3	11	9	3	8	6	3	5	3	3	2	0	2	18	9	2	15	6	3	3
25	0	0	25	2	6	4	5	6	3	18	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	3	3
25	2	6	25	5	0	4	6	3	3	19	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	6	3	3
25	5	0	25	7	6	4	7	0	4	0	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	6	3	0	3	2	17	0	3	3
25	7	6	25	10	0	4	7	9	4	1	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	3	3	1	0	2	17	9	3	3
25	10	0	25	12	6	4	8	6	4	1	9	3	18	6	3	15	3	3	11	9	3	8	6	3	5	0	3	1	9	2	18	3	3	3

4	12	6	4	15	0	3	3	1	6		9		..	..		..		..		..		..	..
4	15	0	4	17	6	3	6	1	6		9		..	..		..		..		..		..	..
4	17	6	5	0	0	3	9	1	9	1	0		3	..		..		..		..		..	..
5	0	0	5	2	6	3	9	1	9	1	0		3	..		..		..		..		..	..
5	2	6	5	5	0	4	0	2	0	1	3		3	..		..		..		..		..	..
5	5	0	5	7	6	4	3	2	0	1	3		3	..		..		..		..		..	..
5	7	6	5	10	0	4	6	2	3	1	6		6	..		..		..		..		..	..
5	10	0	5	12	6	4	9	2	6	1	9		9		3	..		..		..		..	..
5	12	6	5	15	0	5	0	2	9	2	0	1	0		3	..		..		..		..	..
5	15	0	5	17	6	5	3	3	0	2	3	1	3		6	..		..		..		..	..
5	17	6	6	0	0	5	6	3	3	2	6	1	6		6	..		..		..		..	..
6	0	0	6	2	6	5	9	3	6	2	9	1	9		9	..		..		..		..	..
6	2	6	6	5	0	6	0	3	9	3	0	2	0	1	0		3	..		..		..	..
6	5	0	6	7	6	6	3	4	0	3	3	2	3	1	3		3	..		..		..	..
6	7	6	6	10	0	6	6	4	3	3	6	2	6	1	6		6	..		..		..	..
6	10	0	6	12	6	6	9	4	9	3	9	2	9	1	9		9	..		..		..	..
6	12	6	6	15	0	7	0	5	0	4	0	2	9	1	9	1	0	..		..		..	..
6	15	0	6	17	6	7	6	5	3	4	0	3	0	2	0	1	0		3	..		..	..
6	17	6	7	0	0	7	9	5	6	4	3	3	3	2	3	1	3		3	..		..	..
7	0	0	7	2	6	8	0	5	9	4	6	3	3	2	3	1	3		3	..		..	..
7	2	6	7	5	0	8	3	6	0	4	9	3	6	2	6	1	6		6	..		..	..
7	5	0	7	7	6	8	6	6	3	5	0	3	6	2	6	1	6		6	..		..	..
7	7	6	7	10	0	8	9	6	6	5	3	3	9	2	9	1	9		9	..		..	..
7	10	0	7	12	6	9	0	6	9	5	6	4	0	2	9	1	9		9	..		..	..
7	12	6	7	15	0	9	6	7	0	5	9	4	3	3	0	2	0	1	0	..		..	..
7	15	0	7	17	6	9	9	7	3	6	0	4	6	3	3	2	0	1	0		3	..	..
7	17	6	8	0	0	10	0	7	6	6	3	4	9	3	6	2	3	1	3		3	..	..
8	0	0	8	2	6	10	3	7	9	6	6	5	3	4	0	2	9	1	6		3	..	..
8	2	6	8	5	0	10	6	8	0	6	9	5	6	4	3	3	0	1	9		3	..	..
8	5	0	8	7	6	10	9	8	3	7	0	5	9	4	6	3	0	2	0		6	..	..
8	7	6	8	10	0	11	3	8	9	7	6	6	0	4	9	3	3	2	0		9	..	..
8	10	0	8	12	6	11	9	9	0	7	9	6	3	5	0	3	6	2	3	1	0	..	..
8	12	6	8	15	0	12	0	9	3	8	0	6	6	5	3	3	9	2	6	1	3	..	..

10	5	0	10	7	6		17	0		13	9		12	0		10	6		9	0	7	3	5	9	4	0	2	3	1	6
10	7	6	10	10	0		17	3		14	0		12	3		10	9		9	3	7	6	6	0	4	3	2	6	1	6
10	10	0	10	12	6		17	6		14	3		12	6		11	0		9	6	7	9	6	3	4	6	2	9	1	6
10	12	6	10	15	0		18	0		14	9		13	0		11	6		9	9	8	0	6	6	4	9	3	0	1	6
10	15	0	10	17	6		18	6		15	3		13	6		11	9		10	0	8	3	6	9	5	0	3	3	1	6
10	17	6	11	0	0		18	9		15	6		13	9		12	0		10	3	8	6	7	0	5	3	3	6	1	6
11	0	0	11	2	6		19	3		16	0		14	3		12	6		10	9	9	0	7	3	5	6	3	9	1	9
11	2	6	11	5	0		19	9		16	6		14	9		13	0		11	3	9	6	7	9	6	0	4	3	1	9
11	5	0	11	7	6	1	0	0		16	9		15	0		13	3		11	6	9	9	8	0	6	3	4	6	1	9
11	7	6	11	10	0	1	0	6		17	0		15	6		13	6		11	9	10	0	8	3	6	6	4	9	1	9
11	10	0	11	12	6	1	1	0		17	6		16	0		14	0		12	3	10	6	8	9	7	0	5	3	1	9
11	12	6	11	15	0	1	1	6		17	9		16	3		14	6		12	6	10	9	9	0	7	3	5	6	1	9
11	15	0	11	17	6	1	2	0		18	3		16	9		15	0		13	0	11	0	9	3	7	6	5	9	1	9
11	17	6	12	0	0	1	2	3		18	6		17	3		15	6		13	6	11	6	9	9	8	0	6	0	1	9
12	0	0	12	2	6	1	2	9		19	0		17	6		15	9		13	9	11	9	10	0	8	3	6	3	1	9
12	2	6	12	5	0	1	3	3		19	6		17	9		16	0		14	0	12	0	10	3	8	6	6	6	2	0
12	5	0	12	7	6	1	3	9	1	0	0		18	3		16	6		14	6	12	6	10	9	8	9	6	9	2	0
12	7	6	12	10	0	1	4	3	1	0	6		18	6		16	9		14	9	12	9	11	0	9	3	7	3	2	0
12	10	0	12	12	6	1	4	6	1	0	9		18	9		17	0		15	0	13	0	11	3	9	6	7	6	2	0
12	12	6	12	15	0	1	5	0	1	1	3		19	3		17	6		15	6	13	6	11	8	9	9	7	9	2	0
12	15	0	12	17	6	1	5	6	1	1	9		19	9		18	0		16	0	14	0	12	0	10	0	8	0	2	0
12	17	6	13	0	0	1	6	0	1	2	3	1	0	3		18	6		16	6	14	6	12	6	10	6	8	6	2	0
13	0	0	13	2	6	1	6	6	1	2	6	1	0	6		19	0		17	0	15	0	13	0	11	0	9	0	2	0
13	2	6	13	5	0	1	7	0	1	3	0	1	1	0		19	3		17	3	15	3	13	3	11	3	9	3	2	0
13	5	0	13	7	6	1	7	3	1	3	3	1	1	3		19	6		17	9	15	9	13	9	11	9	9	9	2	0
13	7	6	13	10	0	1	7	9	1	3	9	1	1	9	1	0	0		18	3	16	3	14	0	12	0	10	0	2	0
13	10	0	13	12	6	1	8	3	1	4	3	1	2	3	1	0	3		18	6	16	6	14	6	12	6	10	6	2	0
13	12	6	13	15	0	1	8	9	1	4	9	1	2	9	1	0	9		19	0	17	0	14	9	12	9	10	9	2	0
13	15	0	13	17	6	1	9	3	1	5	3	1	3	3	1	1	3		19	6	17	6	15	3	13	0	11	0	2	0
13	17	6	14	0	0	1	9	9	1	5	6	1	3	6	1	1	6	1	0	0	18	0	15	9	13	6	11	6	2	0
14	0	0	14	2	6	1	10	3	1	6	0	1	4	0	1	2	0	1	0	6	18	6	16	3	14	0	11	9	2	3
14	2	6	14	5	0	1	10	9	1	6	6	1	4	6	1	2	6	1	1	0	19	0	16	9	14	6	12	3	2	3
14	5	0	14	7	6	1	11	3	1	7	0	1	5	0	1	3	0	1	1	3	19	6	17	3	15	0	12	9	2	3

15	17	6	16	0	0	1	18	0	1	13	3	1	11	0	1	8	9	1	6	6	1	4	3	1	3	3	1	1	0		18	3	2	3
16	0	0	16	2	6	1	18	6	1	13	9	1	11	6	1	9	3	1	6	9	1	4	9	1	3	9	1	1	6		18	9	2	3
16	2	6	16	5	0	1	19	0	1	14	3	1	12	0	1	9	9	1	7	3	1	5	0	1	4	0	1	1	9		19	0	2	3
16	5	0	16	7	6	1	19	6	1	14	9	1	12	6	1	10	3	1	7	9	1	5	6	1	4	3	1	2	3		19	6	2	3
16	7	6	16	10	0	2	0	0	1	15	3	1	13	0	1	10	9	1	8	3	1	6	0	1	4	6	1	2	9	1	0	0	2	3
16	10	0	16	12	6	2	0	6	1	15	9	1	13	6	1	11	3	1	8	9	1	6	6	1	4	9	1	3	3	1	0	6	2	6
16	12	6	16	15	0	2	1	0	1	16	3	1	14	0	1	11	9	1	9	3	1	7	0	1	5	0	1	3	9	1	1	0	2	6
16	15	0	16	17	6	2	1	6	1	16	9	1	14	6	1	12	3	1	9	9	1	7	6	1	5	3	1	4	3	1	1	6	2	6
16	17	6	17	0	0	2	2	3	1	17	6	1	15	3	1	12	9	1	10	3	1	8	0	1	5	6	1	4	9	1	2	0	2	6
17	0	0	17	2	6	2	2	9	1	18	0	1	15	9	1	13	3	1	10	9	1	8	6	1	6	0	1	5	3	1	2	6	2	6
17	2	6	17	5	0	2	3	6	1	18	6	1	16	3	1	13	9	1	11	3	1	9	0	1	6	6	1	5	6	1	3	0	2	6
17	5	0	17	7	6	2	4	0	1	19	0	1	16	9	1	14	3	1	11	9	1	9	6	1	7	0	1	5	9	1	3	6	2	6
17	7	6	17	10	0	2	4	6	1	19	9	1	17	3	1	14	9	1	12	3	1	10	0	1	7	6	1	6	0	1	4	0	2	6
17	10	0	17	12	6	2	5	3	2	0	3	1	17	9	1	15	3	1	12	9	1	10	6	1	8	0	1	6	3	1	4	6	2	6
17	12	6	17	15	0	2	5	9	2	0	9	1	18	3	1	15	9	1	13	3	1	11	0	1	8	6	1	6	6	1	5	0	2	6
17	15	0	17	17	6	2	6	6	2	1	3	1	18	9	1	16	3	1	13	9	1	11	6	1	9	0	1	6	9	1	5	6	2	6
17	17	6	18	0	0	2	7	0	2	2	0	1	19	6	1	17	0	1	14	6	1	12	0	1	9	6	1	7	0	1	5	9	2	6
18	0	0	18	2	6	2	7	6	2	2	6	2	0	0	1	17	6	1	15	0	1	12	6	1	10	0	1	7	6	1	6	0	2	6
18	2	6	18	5	0	2	8	3	2	3	0	2	0	6	1	18	0	1	15	6	1	13	0	1	10	6	1	8	0	1	6	3	2	6
18	5	0	18	7	6	2	8	9	2	3	6	2	1	0	1	18	6	1	16	0	1	13	6	]	11	0	1	8	6	1	6	6	2	6
18	7	6	18	10	0	2	9	6	2	4	0	2	1	6	1	19	0	1	16	6	1	14	0	1	11	6	1	9	0	1	7	0	2	6
18	10	0	18	12	6	2	10	0	2	4	9	2	2	3	1	19	9	1	17	0	1	14	6	1	12	0	1	9	6	1	7	3	2	6
18	12	6	18	15	0	2	10	6	2	5	3	2	2	9	2	0	3	1	17	6	1	15	0	1	12	6	1	10	0	1	7	9	2	6
18	15	0	18	17	6	2	11	3	2	6	0	2	3	6	2	1	0	1	18	3	1	15	9	1	13	0	1	10	6	1	8	0	2	6
18	17	6	19	0	0	2	11	9	2	6	6	2	4	0	2	1	6	1	18	9	1	16	3	1	13	6	1	11	0	1	8	3	2	9
19	0	0	19	2	6	2	12	6	2	7	0	2	4	6	2	2	0	1	19	3	1	16	9	1	14	0	1	11	6	1	8	9	2	9
19	2	6	19	5	0	2	13	0	2	7	6	2	5	0	2	2	6	1	19	9	1	17	3	1	14	6	1	12	0	1	9	3	2	9
19	5	0	19	7	6	2	13	9	2	8	0	2	5	6	2	3	0	2	0	3	1	17	9	1	15	0	1	12	6	1	9	9	2	9
19	7	6	19	10	0	2	14	3	2	8	9	2	6	0	2	3	6	2	0	9	1	18	3	1	15	6	1	13	0	1	10	3	2	9
19	10	0	19	12	6	2	15	0	2	9	6	2	6	9	2	4	0	2	1	3	1	18	9	1	16	0	1	13	6	1	10	9	2	9
19	12	6	19	15	0	2	15	6	2	10	0	2	7	3	2	4	6	2	1	9	1	19	3	1	16	6	1	14	0	1	11	3	2	9
19	15	0	19	17	6	2	16	3	2	10	9	2	8	0	2	5	3	2	2	6	1	19	9	1	17	0	1	14	6	1	11	9	2	9
19	17	6	20	0	0	2	16	9	2	11	6	2	8	9	2	6	0	2	3	3	2	0	6	1	17	9	1	15	0	1	12	3	2	9

21	10	0	21	12	6	3	5	3	2	19	6	2	16	6	2	13	9	2	10	6	2	7	9	2	5	0	2	2	0	1	19	0	3	0
21	12	6	21	15	0	3	6	0	3	0	3	2	17	3	2	14	6	2	11	3	2	8	6	2	5	9	2	2	9	1	19	9	3	0
21	15	0	21	17	6	3	6	9	3	1	0	2	18	0	2	15	0	2	12	0	2	9	0	2	6	3	2	3	3	2	0	3	3	0
21	17	6	22	0	0	3	7	6	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	7	0	2	4	0	2	1	0	3	0
22	0	0	22	2	6	3	8	0	3	2	3	2	19	3	2	16	3	2	13	3	2	10	3	2	7	6	2	4	6	2	1	6	3	0
22	2	6	22	5	0	3	8	9	3	3	0	2	19	9	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	2	2	0	3	0
22	5	0	22	7	6	3	9	6	3	3	9	3	0	6	2	17	6	2	14	6	2	11	6	2	8	6	2	5	6	2	2	6	3	0
22	7	6	22	10	0	3	10	0	3	4	3	3	1	0	2	18	0	2	15	0	2	12	3	2	9	3	2	6	3	2	3	3	3	0
22	10	0	22	12	6	3	10	9	3	4	9	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	2	3	9	3	0
22	12	6	22	15	0	3	11	6	3	5	6	3	2	6	2	19	6	2	16	3	2	13	3	2	10	3	2	7	3	2	4	3	3	0
22	15	0	22	17	6	3	12	3	3	6	3	3	3	3	3	0	3	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	3	0
22	17	6	23	0	0	3	13	0	3	7	0	3	4	0	3	1	0	2	17	9	2	14	9	2	11	9	2	8	9	2	5	9	3	0
23	0	0	23	2	6	3	13	6	3	7	6	3	4	6	3	1	6	2	18	3	2	15	3	2	12	3	2	9	3	2	6	3	3	0
23	2	6	23	5	0	3	14	3	3	8	3	3	0	3	3	2	0	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	3	0
23	5	0	23	7	6	3	15	0	3	8	9	3	6	0	3	2	9	2	19	6	2	16	6	2	13	6	2	10	6	2	7	3	3	0
23	7	6	23	10	0	3	15	9	3	9	6	3	6	6	3	3	3	3	0	0	2	17	0	2	14	0	2	11	0	2	7	9	3	0
23	10	0	23	12	6	3	16	6	3	10	3	3	7	3	3	4	0	3	0	9	2	17	9	2	14	6	2	11	6	2	8	3	3	0
23	12	6	23	15	0	3	17	3	3	11	0	3	7	9	3	4	9	3	1	6	2	18	6	2	15	3	2	12	3	2	9	0	3	0
23	15	0	23	17	6	3	18	0	3	11	9	3	8	6	3	5	6	3	2	3	2	19	3	2	16	0	2	13	0	2	9	9	3	0
23	17	6	24	0	0	3	18	9	3	12	6	3	9	3	3	6	3	3	3	0	3	0	0	2	16	9	2	13	9	2	10	6	3	0
24	0	0	24	2	6	3	19	6	3	13	3	3	10	0	3	6	9	3	3	6	3	0	6	2	17	3	2	14	3	2	11	0	3	0
24	2	6	24	5	0	4	0	3	3	14	0	3	10	9	3	7	6	3	4	3	3	1	3	2	18	0	2	15	0	2	11	9	3	3
24	5	0	24	7	6	4	1	0	3	14	9	3	11	6	3	8	3	3	5	0	3	1	9	2	18	6	2	15	6	2	12	3	3	3
24	7	6	24	10	0	4	1	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	2	12	9	3	3
24	10	0	24	12	6	4	2	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	9	2	13	6	3	3
24	12	6	24	15	0	4	3	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	9	3	0	6	2	17	3	2	14	0	3	3
24	15	0	24	17	6	4	4	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	6	3	1	3	2	18	0	2	14	9	3	3
24	17	6	25	0	0	4	4	9	3	18	3	3	15	0	3	11	9	3	8	6	3	5	3	3	2	0	2	18	9	2	15	6	3	3
25	0	0	25	2	6	4	5	6	3	18	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	3	3
25	2	6	25	5	0	4	6	3	3	19	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	6	3	3
25	5	0	25	7	6	4	7	0	4	0	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	6	3	0	3	2	17	0	3	3
25	7	6	25	10	0	4	7	9	4	1	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	3	3	1	0	2	17	9	3	3
25	10	0	25	12	6	4	8	6	4	1	9	3	18	6	3	15	3	3	11	9	3	8	6	3	5	0	3	1	9	2	18	3	3	3

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions

4	12	6	4	15	0	3	3	1	6		9		..	..		..		..		..		..	..
4	15	0	4	17	6	3	6	1	6		9		..	..		..		..		..		..	..
4	17	6	5	0	0	3	9	1	9	1	0		3	..		..		..		..		..	..
5	0	0	5	2	6	3	9	1	9	1	0		3	..		..		..		..		..	..
5	2	6	5	5	0	4	0	2	0	1	3		3	..		..		..		..		..	..
5	5	0	5	7	6	4	3	2	0	1	3		3	..		..		..		..		..	..
5	7	6	5	10	0	4	6	2	3	1	6		6	..		..		..		..		..	..
5	10	0	5	12	6	4	9	2	6	1	9		9		3	..		..		..		..	..
5	12	6	5	15	0	5	0	2	9	2	0	1	0		3	..		..		..		..	..
5	15	0	5	17	6	5	3	3	0	2	3	1	3		6	..		..		..		..	..
5	17	6	6	0	0	5	6	3	3	2	6	1	6		6	..		..		..		..	..
6	0	0	6	2	6	5	9	3	6	2	9	1	9		9	..		..		..		..	..
6	2	6	6	5	0	6	0	3	9	3	0	2	0	1	0		3	..		..		..	..
6	5	0	6	7	6	6	3	4	0	3	3	2	3	1	3		3	..		..		..	..
6	7	6	6	10	0	6	6	4	3	3	6	2	6	1	6		6	..		..		..	..
6	10	0	6	12	6	6	9	4	9	3	9	2	9	1	9		9	..		..		..	..
6	12	6	6	15	0	7	0	5	0	4	0	2	9	1	9	1	0	..		..		..	..
6	15	0	6	17	6	7	6	5	3	4	0	3	0	2	0	1	0		3	..		..	..
6	17	6	7	0	0	7	9	5	6	4	3	3	3	2	3	1	3		3	..		..	..
7	0	0	7	2	6	8	0	5	9	4	6	3	3	2	3	1	3		3	..		..	..
7	2	6	7	5	0	8	3	6	0	4	9	3	6	2	6	1	6		6	..		..	..
7	5	0	7	7	6	8	6	6	3	5	0	3	6	2	6	1	6		6	..		..	..
7	7	6	7	10	0	8	9	6	6	5	3	3	9	2	9	1	9		9	..		..	..
7	10	0	7	12	6	9	0	6	9	5	6	4	0	2	9	1	9		9	..		..	..
7	12	6	7	15	0	9	6	7	0	5	9	4	3	3	0	2	0	1	0	..		..	..
7	15	0	7	17	6	9	9	7	3	6	0	4	6	3	3	2	0	1	0		3	..	..
7	17	6	8	0	0	10	0	7	6	6	3	4	9	3	6	2	3	1	3		3	..	..
8	0	0	8	2	6	10	3	7	9	6	6	5	3	4	0	2	9	1	6		3	..	..
8	2	6	8	5	0	10	6	8	0	6	9	5	6	4	3	3	0	1	9		3	..	..
8	5	0	8	7	6	10	9	8	3	7	0	5	9	4	6	3	0	2	0		6	..	..
8	7	6	8	10	0	11	3	8	9	7	6	6	0	4	9	3	3	2	0		9	..	..
8	10	0	8	12	6	11	9	9	0	7	9	6	3	5	0	3	6	2	3	1	0	..	..
8	12	6	8	15	0	12	0	9	3	8	0	6	6	5	3	3	9	2	6	1	3	..	..

10	5	0	10	7	6		17	0		13	9		12	0		10	6		9	0	7	3	5	9	4	0	2	3	1	6
10	7	6	10	10	0		17	3		14	0		12	3		10	9		9	3	7	6	6	0	4	3	2	6	1	6
10	10	0	10	12	6		17	6		14	3		12	6		11	0		9	6	7	9	6	3	4	6	2	9	1	6
10	12	6	10	15	0		18	0		14	9		13	0		11	6		9	9	8	0	6	6	4	9	3	0	1	6
10	15	0	10	17	6		18	6		15	3		13	6		11	9		10	0	8	3	6	9	5	0	3	3	1	6
10	17	6	11	0	0		18	9		15	6		13	9		12	0		10	3	8	6	7	0	5	3	3	6	1	6
11	0	0	11	2	6		19	3		16	0		14	3		12	6		10	9	9	0	7	3	5	6	3	9	1	9
11	2	6	11	5	0		19	9		16	6		14	9		13	0		11	3	9	6	7	9	6	0	4	3	1	9
11	5	0	11	7	6	1	0	0		16	9		15	0		13	3		11	6	9	9	8	0	6	3	4	6	1	9
11	7	6	11	10	0	1	0	6		17	0		15	6		13	6		11	9	10	0	8	3	6	6	4	9	1	9
11	10	0	11	12	6	1	1	0		17	6		16	0		14	0		12	3	10	6	8	9	7	0	5	3	1	9
11	12	6	11	15	0	1	1	6		17	9		16	3		14	6		12	6	10	9	9	0	7	3	5	6	1	9
11	15	0	11	17	6	1	2	0		18	3		16	9		15	0		13	0	11	0	9	3	7	6	5	9	1	9
11	17	6	12	0	0	1	2	3		18	6		17	3		15	6		13	6	11	6	9	9	8	0	6	0	1	9
12	0	0	12	2	6	1	2	9		19	0		17	6		15	9		13	9	11	9	10	0	8	3	6	3	1	9
12	2	6	12	5	0	1	3	3		19	6		17	9		16	0		14	0	12	0	10	3	8	6	6	6	2	0
12	5	0	12	7	6	1	3	9	1	0	0		18	3		16	6		14	6	12	6	10	9	8	9	6	9	2	0
12	7	6	12	10	0	1	4	3	1	0	6		18	6		16	9		14	9	12	9	11	0	9	3	7	3	2	0
12	10	0	12	12	6	1	4	6	1	0	9		18	9		17	0		15	0	13	0	11	3	9	6	7	6	2	0
12	12	6	12	15	0	1	5	0	1	1	3		19	3		17	6		15	6	13	6	11	8	9	9	7	9	2	0
12	15	0	12	17	6	1	5	6	1	1	9		19	9		18	0		16	0	14	0	12	0	10	0	8	0	2	0
12	17	6	13	0	0	1	6	0	1	2	3	1	0	3		18	6		16	6	14	6	12	6	10	6	8	6	2	0
13	0	0	13	2	6	1	6	6	1	2	6	1	0	6		19	0		17	0	15	0	13	0	11	0	9	0	2	0
13	2	6	13	5	0	1	7	0	1	3	0	1	1	0		19	3		17	3	15	3	13	3	11	3	9	3	2	0
13	5	0	13	7	6	1	7	3	1	3	3	1	1	3		19	6		17	9	15	9	13	9	11	9	9	9	2	0
13	7	6	13	10	0	1	7	9	1	3	9	1	1	9	1	0	0		18	3	16	3	14	0	12	0	10	0	2	0
13	10	0	13	12	6	1	8	3	1	4	3	1	2	3	1	0	3		18	6	16	6	14	6	12	6	10	6	2	0
13	12	6	13	15	0	1	8	9	1	4	9	1	2	9	1	0	9		19	0	17	0	14	9	12	9	10	9	2	0
13	15	0	13	17	6	1	9	3	1	5	3	1	3	3	1	1	3		19	6	17	6	15	3	13	0	11	0	2	0
13	17	6	14	0	0	1	9	9	1	5	6	1	3	6	1	1	6	1	0	0	18	0	15	9	13	6	11	6	2	0
14	0	0	14	2	6	1	10	3	1	6	0	1	4	0	1	2	0	1	0	6	18	6	16	3	14	0	11	9	2	3
14	2	6	14	5	0	1	10	9	1	6	6	1	4	6	1	2	6	1	1	0	19	0	16	9	14	6	12	3	2	3
14	5	0	14	7	6	1	11	3	1	7	0	1	5	0	1	3	0	1	1	3	19	6	17	3	15	0	12	9	2	3

15	17	6	16	0	0	1	18	0	1	13	3	1	11	0	1	8	9	1	6	6	1	4	3	1	3	3	1	1	0		18	3	2	3
16	0	0	16	2	6	1	18	6	1	13	9	1	11	6	1	9	3	1	6	9	1	4	9	1	3	9	1	1	6		18	9	2	3
16	2	6	16	5	0	1	19	0	1	14	3	1	12	0	1	9	9	1	7	3	1	5	0	1	4	0	1	1	9		19	0	2	3
16	5	0	16	7	6	1	19	6	1	14	9	1	12	6	1	10	3	1	7	9	1	5	6	1	4	3	1	2	3		19	6	2	3
16	7	6	16	10	0	2	0	0	1	15	3	1	13	0	1	10	9	1	8	3	1	6	0	1	4	6	1	2	9	1	0	0	2	3
16	10	0	16	12	6	2	0	6	1	15	9	1	13	6	1	11	3	1	8	9	1	6	6	1	4	9	1	3	3	1	0	6	2	6
16	12	6	16	15	0	2	1	0	1	16	3	1	14	0	1	11	9	1	9	3	1	7	0	1	5	0	1	3	9	1	1	0	2	6
16	15	0	16	17	6	2	1	6	1	16	9	1	14	6	1	12	3	1	9	9	1	7	6	1	5	3	1	4	3	1	1	6	2	6
16	17	6	17	0	0	2	2	3	1	17	6	1	15	3	1	12	9	1	10	3	1	8	0	1	5	6	1	4	9	1	2	0	2	6
17	0	0	17	2	6	2	2	9	1	18	0	1	15	9	1	13	3	1	10	9	1	8	6	1	6	0	1	5	3	1	2	6	2	6
17	2	6	17	5	0	2	3	6	1	18	6	1	16	3	1	13	9	1	11	3	1	9	0	1	6	6	1	5	6	1	3	0	2	6
17	5	0	17	7	6	2	4	0	1	19	0	1	16	9	1	14	3	1	11	9	1	9	6	1	7	0	1	5	9	1	3	6	2	6
17	7	6	17	10	0	2	4	6	1	19	9	1	17	3	1	14	9	1	12	3	1	10	0	1	7	6	1	6	0	1	4	0	2	6
17	10	0	17	12	6	2	5	3	2	0	3	1	17	9	1	15	3	1	12	9	1	10	6	1	8	0	1	6	3	1	4	6	2	6
17	12	6	17	15	0	2	5	9	2	0	9	1	18	3	1	15	9	1	13	3	1	11	0	1	8	6	1	6	6	1	5	0	2	6
17	15	0	17	17	6	2	6	6	2	1	3	1	18	9	1	16	3	1	13	9	1	11	6	1	9	0	1	6	9	1	5	6	2	6
17	17	6	18	0	0	2	7	0	2	2	0	1	19	6	1	17	0	1	14	6	1	12	0	1	9	6	1	7	0	1	5	9	2	6
18	0	0	18	2	6	2	7	6	2	2	6	2	0	0	1	17	6	1	15	0	1	12	6	1	10	0	1	7	6	1	6	0	2	6
18	2	6	18	5	0	2	8	3	2	3	0	2	0	6	1	18	0	1	15	6	1	13	0	1	10	6	1	8	0	1	6	3	2	6
18	5	0	18	7	6	2	8	9	2	3	6	2	1	0	1	18	6	1	16	0	1	13	6	]	11	0	1	8	6	1	6	6	2	6
18	7	6	18	10	0	2	9	6	2	4	0	2	1	6	1	19	0	1	16	6	1	14	0	1	11	6	1	9	0	1	7	0	2	6
18	10	0	18	12	6	2	10	0	2	4	9	2	2	3	1	19	9	1	17	0	1	14	6	1	12	0	1	9	6	1	7	3	2	6
18	12	6	18	15	0	2	10	6	2	5	3	2	2	9	2	0	3	1	17	6	1	15	0	1	12	6	1	10	0	1	7	9	2	6
18	15	0	18	17	6	2	11	3	2	6	0	2	3	6	2	1	0	1	18	3	1	15	9	1	13	0	1	10	6	1	8	0	2	6
18	17	6	19	0	0	2	11	9	2	6	6	2	4	0	2	1	6	1	18	9	1	16	3	1	13	6	1	11	0	1	8	3	2	9
19	0	0	19	2	6	2	12	6	2	7	0	2	4	6	2	2	0	1	19	3	1	16	9	1	14	0	1	11	6	1	8	9	2	9
19	2	6	19	5	0	2	13	0	2	7	6	2	5	0	2	2	6	1	19	9	1	17	3	1	14	6	1	12	0	1	9	3	2	9
19	5	0	19	7	6	2	13	9	2	8	0	2	5	6	2	3	0	2	0	3	1	17	9	1	15	0	1	12	6	1	9	9	2	9
19	7	6	19	10	0	2	14	3	2	8	9	2	6	0	2	3	6	2	0	9	1	18	3	1	15	6	1	13	0	1	10	3	2	9
19	10	0	19	12	6	2	15	0	2	9	6	2	6	9	2	4	0	2	1	3	1	18	9	1	16	0	1	13	6	1	10	9	2	9
19	12	6	19	15	0	2	15	6	2	10	0	2	7	3	2	4	6	2	1	9	1	19	3	1	16	6	1	14	0	1	11	3	2	9
19	15	0	19	17	6	2	16	3	2	10	9	2	8	0	2	5	3	2	2	6	1	19	9	1	17	0	1	14	6	1	11	9	2	9
19	17	6	20	0	0	2	16	9	2	11	6	2	8	9	2	6	0	2	3	3	2	0	6	1	17	9	1	15	0	1	12	3	2	9

21	10	0	21	12	6	3	5	3	2	19	6	2	16	6	2	13	9	2	10	6	2	7	9	2	5	0	2	2	0	1	19	0	3	0
21	12	6	21	15	0	3	6	0	3	0	3	2	17	3	2	14	6	2	11	3	2	8	6	2	5	9	2	2	9	1	19	9	3	0
21	15	0	21	17	6	3	6	9	3	1	0	2	18	0	2	15	0	2	12	0	2	9	0	2	6	3	2	3	3	2	0	3	3	0
21	17	6	22	0	0	3	7	6	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	7	0	2	4	0	2	1	0	3	0
22	0	0	22	2	6	3	8	0	3	2	3	2	19	3	2	16	3	2	13	3	2	10	3	2	7	6	2	4	6	2	1	6	3	0
22	2	6	22	5	0	3	8	9	3	3	0	2	19	9	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	2	2	0	3	0
22	5	0	22	7	6	3	9	6	3	3	9	3	0	6	2	17	6	2	14	6	2	11	6	2	8	6	2	5	6	2	2	6	3	0
22	7	6	22	10	0	3	10	0	3	4	3	3	1	0	2	18	0	2	15	0	2	12	3	2	9	3	2	6	3	2	3	3	3	0
22	10	0	22	12	6	3	10	9	3	4	9	3	1	9	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	2	3	9	3	0
22	12	6	22	15	0	3	11	6	3	5	6	3	2	6	2	19	6	2	16	3	2	13	3	2	10	3	2	7	3	2	4	3	3	0
22	15	0	22	17	6	3	12	3	3	6	3	3	3	3	3	0	3	2	17	0	2	14	0	2	11	0	2	8	0	2	5	0	3	0
22	17	6	23	0	0	3	13	0	3	7	0	3	4	0	3	1	0	2	17	9	2	14	9	2	11	9	2	8	9	2	5	9	3	0
23	0	0	23	2	6	3	13	6	3	7	6	3	4	6	3	1	6	2	18	3	2	15	3	2	12	3	2	9	3	2	6	3	3	0
23	2	6	23	5	0	3	14	3	3	8	3	3	0	3	3	2	0	2	18	9	2	15	9	2	12	9	2	9	9	2	6	9	3	0
23	5	0	23	7	6	3	15	0	3	8	9	3	6	0	3	2	9	2	19	6	2	16	6	2	13	6	2	10	6	2	7	3	3	0
23	7	6	23	10	0	3	15	9	3	9	6	3	6	6	3	3	3	3	0	0	2	17	0	2	14	0	2	11	0	2	7	9	3	0
23	10	0	23	12	6	3	16	6	3	10	3	3	7	3	3	4	0	3	0	9	2	17	9	2	14	6	2	11	6	2	8	3	3	0
23	12	6	23	15	0	3	17	3	3	11	0	3	7	9	3	4	9	3	1	6	2	18	6	2	15	3	2	12	3	2	9	0	3	0
23	15	0	23	17	6	3	18	0	3	11	9	3	8	6	3	5	6	3	2	3	2	19	3	2	16	0	2	13	0	2	9	9	3	0
23	17	6	24	0	0	3	18	9	3	12	6	3	9	3	3	6	3	3	3	0	3	0	0	2	16	9	2	13	9	2	10	6	3	0
24	0	0	24	2	6	3	19	6	3	13	3	3	10	0	3	6	9	3	3	6	3	0	6	2	17	3	2	14	3	2	11	0	3	0
24	2	6	24	5	0	4	0	3	3	14	0	3	10	9	3	7	6	3	4	3	3	1	3	2	18	0	2	15	0	2	11	9	3	3
24	5	0	24	7	6	4	1	0	3	14	9	3	11	6	3	8	3	3	5	0	3	1	9	2	18	6	2	15	6	2	12	3	3	3
24	7	6	24	10	0	4	1	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	2	12	9	3	3
24	10	0	24	12	6	4	2	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	9	2	13	6	3	3
24	12	6	24	15	0	4	3	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	9	3	0	6	2	17	3	2	14	0	3	3
24	15	0	24	17	6	4	4	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	6	3	1	3	2	18	0	2	14	9	3	3
24	17	6	25	0	0	4	4	9	3	18	3	3	15	0	3	11	9	3	8	6	3	5	3	3	2	0	2	18	9	2	15	6	3	3
25	0	0	25	2	6	4	5	6	3	18	9	3	15	6	3	12	3	3	9	0	3	5	9	3	2	6	2	19	3	2	16	0	3	3
25	2	6	25	5	0	4	6	3	3	19	6	3	16	3	3	13	0	3	9	6	3	6	3	3	3	0	2	19	9	2	16	6	3	3
25	5	0	25	7	6	4	7	0	4	0	3	3	17	0	3	13	9	3	10	3	3	7	0	3	3	6	3	0	3	2	17	0	3	3
25	7	6	25	10	0	4	7	9	4	1	0	3	17	9	3	14	6	3	11	0	3	7	9	3	4	3	3	1	0	2	17	9	3	3
25	10	0	25	12	6	4	8	6	4	1	9	3	18	6	3	15	3	3	11	9	3	8	6	3	5	0	3	1	9	2	18	3	3	3