Income Tax Regulations (Amendment)

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STATUTORY RULES.

1946. No. 135.

________

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1946.*

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 1936-1946.

Dated this ninth day of August, 1946.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

_______

Amendments of the Income Tax Regulations.†

Commencement.

1. These Regulations shall come into operation on the first day of September, 1946.

Rates of deductions where no dependants.

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

(a) by omitting from paragraph (b) the words “ seven shillings ” and inserting in their stead the words “ six shillings and six pence ”;

(b) by omitting from paragraph (c) the words “ nine shillings and six pence ” and inserting in their stead the words “ nine shillings ”; and

Rates of deductions where employee has dependants.

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

(a) by omitting from sub-paragraph (iv) of paragraph (c) the word “twelve” and inserting in its stead the word “ eleven ”; and

(b) by omitting from sub-paragraph (ii) of paragraph (d) the word “ twelve ” and inserting in its stead the word “ eleven ”.

Provisional tax for year of income 1946-1947.

4. After regulation 54ag of the Income Tax Regulations the following regulation is inserted in Division 3 of Part VI.:—

“54ah: For the purpose of ascertaining the amount of provisional tax payable by a taxpayer in accordance with the provisions of section 221yc of the Act in respect of the income of the year of income ending on the thirtieth day of June, One thousand nine hundred and forty-seven, the income tax assessed in respect of the income derived by the taxpayer during the year next preceding that year of income shall be deemed to have been the amount actually assessed, reduced by an amount equal to the sum of the following:—

(a) One-seventh of the income tax so assessed; and

(b) Twelve pence for every pound of the taxable income of that next preceding year of income,

and the provisional tax payable apart from this regulation in respect of the income of that first-mentioned year of income shall be decreased accordingly.”.

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead:—

* Notified in the Commonwealth Gazette on 9th August, 1946.

† 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; and 1945, Nos. 12, 85, 139 and 192.

4810.—Price 8d.

“THE THIRD SCHEDULE.

_____

Rates of Deductions.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
						(i)			(ii)			(iii)			(iv)			(V)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant, by reference to paragraph (a) of sub-section (2.) of section 100.			In respect of a person who is a dependant by reference to paragraph (aa). (ab) or (c) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of Sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	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	17	6	4	0	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		..	..	..	..	..	..	..	..		..
4	0	0	4	2	6			6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..			6			6			6		..
4	2	6	4	5	0		1	1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		1	1		1	1		1	1		..
4	5	0	4	7	6		1	2	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		1	2		1	2		1	2		..
4	7	6	4	10	0		1	6	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		1	6		1	6		1	6		..
4	10	0	4	12	6		2	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		2	0		2	0		2	0		..
4	12	6	4	15	0		2	4	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		2	4		2	4		2	4		..
4	15	0	4	17	6		2	11	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		2	11		2	11		2	11		..
4	17	6	5	0	0		3	3	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		3	3		3	3		3	3		..
5	0	0	5	2	6		3	9	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		3	9		3	9		3	9		..
5	2	6	5	5	0		4	1	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		4	1		4	1		3	9			4
5	5	0	5	7	6		4	5	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		4	5		4	5		3	9			8
5	7	6	5	10	0		5	0	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		5	0		5	0		3	9		1	3
5	10	0	5	12	6		5	9		..	7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		5	2		5	2		4	0		1	9
5	12	6	5	15	0		6	1			7	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..		5	6		5	3		4	0		1	9

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

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54B applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) or Column 2 of this table -hall be reduced by—
Exceeds—			But does not exceed—			(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub -section (2) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of Sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-.section (2) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d	£	s.	d.
9	17	6	10	0	0	1	5	3		16	9		10	6		8	0		5	6		3	0			9		8	6		8	6		6	3		2	9
10	0	0	10	2	6	1	6	0		17	6		11	0		8	3		5	9		3	3		1	0		8	6		8	0		6	6		2	9
10	2	6	10	5	0	1	6	7		18	1		11	4		8	7		6	1		3	7		1	4		8	6		8	6		6	9		2	9
10	5	0	10	7	6	1	6	11		18	5		11	8		. 8	11		6	5		3	11		1	8		8	6		8	6		6	9		2	9
10	7	6	10	10	0	1	7	9		19	3		12	6		9	9		7	3		4	9		2	6		8	6		8	6		6	9		2	9
10	10	0	10	12	6	1	8	3		19	9		13	0		10	3		7	9.		5	3		2	9		8	6		8	6		6	9		2	9
10	12	6	10	15	0	1	9	1	1	0	7		13	10		11	1		8	4		5	10		3	4		8	6		8	6		6	9		2	9
10	15	0	10	17	6	1	9	11	1	1	2		14	5		11	8		8	11		6	5		3	11		8	9		S	9		6	9		2	9
10	17	6	11	0	0	1	10	6	1	1	6		14	9		12	0		9	3		6	9		4	3		9	0		9	0		6	9		2	9
11	0	0	11	2	6	1	10	9	1	1	9		15	0		12	3		9	6		7	0		4	6		9	0		9	0		6	9		2	9
11	2	6	11	5	0	1	11	4	1	2	4		15	7		12	10		10	1		7	7		5	1		9	0		9	0		6	9		2	9
11	5	0	11	7	6	1	11	11	1	2	11		15	11		13	2		10	5		7	11		5	5		9	0		9	0		7	0		2	9
11	7	6	11	10	0	1	12	6	1	3	3		16	3		13	6		10	9		8	3		5	9		9	3		9	3		7	0		2	9
11	10	0	11	12	6	1	13	0	1	3	9		16	9		14	0		11	3		8	9		6	3		9	3		9	3		7	0		2	9
11	12	6	11	15	0	1	13	7	1	4	4		17	4		14	7		11	10		9	4		6	10		9	3		9	3		7	0		2	9
11	15	0	11	17	6	1	14	5	1	4	11		17	11		15	2		12	5		9	11		7	5		9	6		9	6		7	0		2	9
11	17	6	12	0	0	1	15	0	1	5	6		18	6		15	9		13	0		10	3		7	9		9	6		9	6		7	0		2	9
12	0	0	12	2	6	1	15	6	1	6	0		19	0		16	3		13	6		10	9		8	3		9	6		9	6		7	0		2	9

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

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 100.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	p	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.	£	s.	d.
16	5	0	16	7	6	2	17	2	2	6	5	1	18	5	1	15	8	1	12	11	1	10	2	1	7	5		10	9		10	9		8	0		2	9
16	7	6	16	10	0	2	17	9	2	7	0	1	19	0	1	16	3	1	13	6	1	10	9	1	8	0		10	9		10	9		8	0		2	9
16	10	0	16	12	6	2	18	3	2	7	6	1	19	6	1	16	6	1	13	9	1	11	0	1	8	3		10	9		10	9		8	0		3	0
16	12	6	16	15	0	2	19	1	2	8	4	2	0	4	1	17	4	1	14	7	1	11	10	1	9	1		10	9		10	9		8	0		3	0
16	15	0	16	17	6	2	19	11	2	9	2	2	1	2	1	18	2	1	15	5	1	12	8	1	9	11		10	9		10	9		8	0		3	0
16	17	6	17	0	0	3	0	9	2	10	0	2	2	0	1	19	0	1	16	3	1	13	6	1	10	9		10	9		10	9		8	0		3	0
17	0	0	17	2	6	3	1	6	2	10	9	2	2	9	1	19	9	1	17	0	1	14	3	1	11	6		10	9		10	9		8	0		3	0
17	2	6	17	5	0	3	2	1	2	11	4	2	3	4	2	0	4	1	17	4	1	14	7	1	11	10		10	9		10	9		8	0		3	0
17	5	0	17	7	6	3	2	8	2	11	11	2	3	11	2	0	11	1	17	11	1	15	2	1	12	5		10	9		10	9		8	0		3	0
17	7	6	17	10	0	3	3	0	2	12	3	2	4	3	2	1	3	1	18	3	1	15	6	1	12	9		10	9		10	9		8	0		3	0
17	10	0	17	12	6	3	3	9	2	12	9	2	4	9	2	1	9	1	18	9	1	16	0	1	13	3		11	0		11	0		8	0		3	0
17	12	6	17	15	0	3	4	7	2	13	7	2	5	7	2	2	7	1	19	7	1	16	10	1	14	1		11	0		11	0		8	0		3	0
17	15	0	17	17	6	3	5	5	2	14	5	2	6	5	2	3	5	2	0	5	1	17	5	1	14	8		11	0		11	0		8	0		3	0
17	17	6	18	0	0	3	6	6	2	15	6	2	7	6	2	4	6	2	1	6	1	18	6	1	15	9		11	0		11	0		8	0		3	0
18	0	0	18	2	6	3	7	3	2	16	3	2	8	3	2	5	3	2	2	3	1	19	3	1	16	6		11	0		11	0		8	0		3	0
18	2	6	18	5	0	3	7	10	2	16	10	2	8	10	2	5	10	2	2	10	1	19	10	1	17	1		11	0		11	0		8	0		3	0
18	5	0	18	7	6	3	8	8	2	17	8	2	9	8	2	6	8	2	3	8	2	0	8	1	17	8		11	0		11	0		8	0		3	0
18	7	6	18	10	0	3	9	3	2	18	3	2	10	3	2	7	3	2	4	3	2	1	3	1	18	3		11	0		11	0		8	0		3	0

18	10	0	18	12	6	3	9	9	2	18	9	2	10	9	2	7	9	2	4	9	2	1	9	1	18	9	11	0	11	0	8	0	3
18	12	6	18	15	0	3	10	4	2	19	4	2	11	4	2	8	4	2	5	4	2	2	4	1	19	4	11	0	11	0	8	0	3
18	15	0	18	17	6	3	10	11	2	19	11	2	11	11	2	8	11	2	5	11	2	2	11	1	19	11	11	0	11	0	8	0	3
18	17	6	19	0	0	3	11	9	3	0	9	2	12	9	2	9	9	2	6	9	2	3	9	2	0	9	11	0	11	0	8	0	3
19	0	0	19	2	6	3	12	9	3	1	9	2	13	6	2	10	6	2	7	6	2	4	6	2	1	6	11	0	11	0	8	3	3
19	2	6	19	5	0	3	13	10	3	2	7	2	14	4	2	11	4	2	8	4	2	5	4	2	2	4	11	3	11	3	8	3	3
19	5	0	19	7	6	3	14	8	3	3	5	2	15	2	2	12	2	2	9	2	2	6	2	2	3	2	11	3	11	3	8	3	3
19	7	6	19	10	0	3	15	6	3	4	3	2	16	0	2	13	0	2	10	0	2	7	0	2	4	0	11	3	11	3	8	3	3
19	10	0	19	12	6	3	16	3	3	5	0	2	16	6	2	13	6	2	10	6	2	7	6	2	4	6	11	3	11	3	8	6	3
19	12	6	19	15	0	3	17	1	3	5	10	2	17	4	2	14	4	2	11	4	2	8	4	2	5	4	11	3	11	3	8	6	3
19	15	0	19	17	6	3	17	11	3	6	8	2	18	2	2	15	2	2	12	2	2	9	2	2	6	2	11	3	11	3	8	6	3
19	17	6	20	0	0	3	18	9	3	7	6	2	19	0	2	16	0	2	13	0	2	10	0	2	7	0	11	3	11	3	8	6	3
20	0	0	20	2	6	3	19	6	3	8	3	2	19	9	2	16	9	2	13	9	2	10	9	2	7	9	11	3	11	3	8	6	3
20	2	6	20	5	0	4	0	4	3	9	1	3	0	7	2	17	7	2	14	7	2	11	7	2	8	7	11	3	11	3	8	6	3
20	5	0	20	7	6	4	1	2	3	9	11	3	1	5	2	18	5	2	15	5	2	12	5	2	9	5	11	3	11	3	8	6	3
20	7	6	20	10	0	4	2	3	3	11	0	3	2	6	2	19	6	2	16	6	2	13	6	2	10	6	11	3	11	3	8	6	3
20	10	0	20	12	6	4	3	0	3	11	9	3	3	3	3	0	3	2	17	3	2	14	3	2	11	3	11	3	11	3	8	6	3
20	12	6	20	15	0	4	3	10	3	12	7	3	4	1	3	1	1	2	18	1	2	15	1	2	12	1	11	3	11	3	8	6	3
20	15	0	20	17	6	4	4	8	3	13	5	3	4	11	3	1	11	2	18	11	2	15	11	2	12	11	11	3	11	3	8	6	3
20	17	6	21	0	0	4	5	6	3	14	3	3	5	9	3	2	9	2	19	9	2	16	9	2	13	9	11	3	11	3	8	6	3
21	0	0	21	2	6	4	6	3	3	15	0	3	6	6	3	3	6	3	0	6	2	17	6	2	14	6	11	3	11	3	8	6	3
21	2	6	21	5	0	4	7	1	3	15	10	3	7	4	3	4	4	3	1	4	2	18	4	2	15	4	11	3	11	3	8	6	3
21	5	0	21	7	6	4	7	8	3	16	5	3	7	8	3	4	8	3	1	8	2	18	8	2	15	8	11	3	11	3	8	9	3
21	7	6	21	10	0	4	8	6	3	17	3	3	8	6	3	5	6	3	2	6	2	19	6	2	16	6	11	3	11	3	8	9	3
21	10	0	21	12	6	4	9	6	3	18	0	3	9	3	3	6	3	3	3	3	3	0	3	2	17	3	11	6	11	6	8	9	3
21	12	6	21	15	0	4	10	4	3	18	10	3	10	1	3	7	1	3	4	1	3	1	1	2	18	1	11	6	11	6	8	9	3
21	15	0	21	17	6	4	11	2	3	19	8	3	10	11	3	7	11	3	4	11	3	1	11	2	18	11	11	6	11	6	8	9	3
21	17	6	22	0	0	4	12	0	4	0	6	3	11	9	3	8	9	3	5	9	3	2	9	2	19	9	11	6	11	6	8	9	3
22	0	0	22	2	6	4	13	1	4	1	7	3	12	10	3	9	10	3	6	10	3	3	10	3	0	10	11	6	11	6	8	9	3
22	2	6	22	5	0	4	13	10	4	2	4	3	13	7	3	10	7	3	7	7	3	4	7	3	1	7	11	6	11	6	8	9	3
22	5	0	22	7	6	4	14	8	4	3	2	3	14	2	3	11	2	3	8	2	3	5	2	3	2	2	11	6	11	6	9	0	3
22	7	6	22	10	0	4	15	6	4	4	0	3	15	0	3	12	0	3	9	0	3	6	0	3	3	0	11	6	11	6	9	0	3
22	10	0	22	12	6	4	16	3	4	4	9	3	15	9	3	12	9	3	9	9	3	6	9	3	3	9	11	6	11	6	9	0	3

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—


						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants.			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect, of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 100.			In respect of n person who is a dependant by reference to paragraph (aa), (bb) or (c) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (i) of paragraph (b) or paragraph (ba) or (bb) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	s.	d	£	s	d.	£	s.	d.	£	s	d.	£	s.	d.	£	s.	d.	£	s.	d	£	s.	d.	£	s.	d.	£	s.	d	£	s..	d.	£	s.	d
22	12	6	22	15	0	4	17	1	4	5	7	3	16	7	3	13	7	3	10	7	3	7	7	3	4	7		11	6		11	6		9	0		3	0
22	15	0	22	17	6	4	17	11	4	6	5	3	17	5	3	14	5	3	11	5	3	8	5	3	5	5		11	6		11	6		9	0		3	0
22	17	6	23	0	0	4	18	9	4	7	3	3	18	3	3	15	3	3	12	3	3	9	3	3	6	3		11	6		11	6		9	0		3	0
23	0	0	23	2	6	4	19	6	4	7	9	3	18	9	3	15	9	3	12	9	3	9	9	3	6	9		11	9		11	9		9	0		3	0
23	2	6	23	5	0	5	0	4	4	8	7	3	19	7	3	16	7	3	13	7	3	10	7	3	7	7		11	9		11	9		9	0		3	0
23	5	0	23	7	6	5	1	5	4	9	8	4	0	8	3	17	8	3	14	8	3	11	8	3	8	8		11	9		11	9		9	0		3	0
23	7	6	23	10	0	5	2	3	4	10	6	4	1	6	3	18	6	3	15	6	3	12	6	3	9	6		11	9		11	9		9	0		3	0
23	10	0	23	12	6	5	3	0	4	11	3	4	9	3	3	19	3	3	16	3	3	13	3	3	10	3		11	9		11	9		9	0		3	0
23	12	6	23	15	0	5	3	10	4	12	1	4	3	1	4	0	1	3	17	1	3	14	1	3	11	1		11	9		11	9		9	0		3	0
23	15	0	23	17	6	5	4	8	4	12	11	4	3	11	4	0	11	3	17	11	3	14	11	3	11	11		11	9		11	9		9	0		3	0
23	17	6	24	0	0	5	5	6	4	13	9	4	4	9	4	1	9	3	18	9	3	15	9	3	12	9		11	9		11	9		9	0		3	0
24	0	0	24	2	6	5	6	6	4	14	9	4	5	9	4	2	9	3	19	9	3	16	9	3	13	9		11	9		11	9		9	0		3	0
24	2	6	24	5	0	5	7	4	4	15	7	4	6	7	4	3	7	4	0	7	3	17	7	3	14	7		11	9		11	9		9	0		3	0
24	5	0	24	7	6	5	8	5	4	16	8	4	7	8	4	4	8	4	1	8	3	18	8	3	15	8		11	9		11	9		9	0		3	0
24	7	6	24	10	0	5	9	3	4	17	6	4	8	6	4	5	6	4	2	6	3	19	6	3	16	6		11	9		11	9		9	0		3	0

24	10	0	24	12	6	5	10	3	4	18	3	4	9	3	4	6	3	4	3	3	4	0	3	3	17	3	12	0	12	0	9	0		3
24	12	6	24	15	0	5	11	1	4	19	1	4	10	1	4	7	1	4	4	1	4	1	1	3	18	1	12	0	12	0	9	0		3
24	15	0	24	17	6	5	12	2	5	0	2	4	11	2	4	8	2	4	5	2	4	2	2	3	19	2	12	0	12	0	9	0		3
24	17	6	25	0	0	5	13	0	5	1	0	4	12	0	4	9	0	4	6	0	4	3	0	4	0	0	12	0	12	0	9	0		3
25	0	0	25	2	6	5	14	0	5	2	0	4	13	0	4	10	0	4	7	0	4	4	0	4	1	0	12	0	12	0	9	0		3
25	2	6	25	5	0	5	14	10	5	2	10	4	13	10	4	10	10	4	7	10	4	4	10	4	1	10	12	0	12	0	9	0		3
25	5	0	25	7	6	5	15	11	5	3	11	4	14	11	4	11	11	4	8	11	4	5	11	4	2	11	12	0	12	0	9	0		3
5	7	6	25	10	0	5	17	0	5	5	0	4	16	0	4	13	0	4	10	0	4	7	0	4	4	0	12	0	12	0	9	0		3
25	10	0	25	12	6	5	18	0	5	5	9	4	16	9	4	13	9	4	10	9	4	7	9	4	4	9	12	3	12	3	9	0		3
25	12	6	25	15	0	5	19	1	5	6	10	4	17	10	4	14	10	4	11	10	4	8	10	4	5	10	12	3	12	3	9	0		3
25	15	0	25	17	6	6	0	2	5	7	11	4	18	11	4	15	11	4	12	11	4	9	11	4	6	11	12	3	12	3	9	0		3
25	17	6	26	0	0	6	1	0	5	8	9	4	19	9	4	16	9	4	13	9	4	10	9	4	7	9	12	3	12	3	9	0		3
26	0	0	26	2	6	6	1	9	5	9	6	5	0	6	4	17	6	4	14	6	4	11	6	4	8	6	12	3	12	3	9	0		3
26	2	6	26	5	0	6	2	10	5	10	7	5	1	7	4	18	7	4	15	7	4	12	7	4	9	7	12	3	12	3	9	0		3
26	5	0	26	7	6	6	3	11	5	11	8	5	2	8	4	19	8	4	16	8	4	13	8	4	10	8	12	3	12	3	9	0		3
26	7	6	26	10	0	6	5	0	5	12	9	5	3	9	5	0	9	4	17	9	4	14	9	4	11	9	12	3	12	3	9	0		3
26	10	0	26	12	6	6	6	0	5	13	9	5	4	9	5	1	9	4	18	9	4	15	9	4	12	9	12	3	12	3	9	0		3
26	12	6	26	15	0	6	7	1	5	14	10	5	5	10	5	2	10	4	19	10	4	16	10	4	13	10	12	3	12	3	9	0		3
26	15	0	26	17	6	6	8	2	5	15	11	5	6	11	5	3	11	5	0	11	4	17	11	4	14	11	12	3	12	6	9	0		3
26	17	6	27	0	0	6	9	3	5	16	9	5	7	9	5	4	9	5	1	9	4	18	9	4	15	9	12	6	12	6	9	0		3
27	0	0	27	2	6	6	10	0	5	17	6	5	8	6	5	5	6	5	2	6	4	19	6	4	16	6	12	6	12	6	9	0		3
27	2	6	27	5	0	6	10	8	5	18	4	5	9	4	5	6	4	5	3	4	5	0	4	4	0	6	12	6	12	6	9	0		3
27	5	0	27	7	6	6	11	11	5	19	5	5	10	2	5	10	2	5	4	2	5	5	2	4	1	2	12	6	12	6	9	3		3
27	7	6	27	10	0	6	12	9	6	0	3	5	11	2	5	8	0	5	5	0	5	2	0	4	19	0	12	6	12	6	9	3		3
27	10	0	27	12	6	6	13	9	6	1	0	5	11	6	5	8	6	5	5	6	5	2	6	4	19	6	12	9	12	9	9	6		3
27	12	6	27	15	0	6	14	10	6	2	1	5	12	7	5	9	7	5	6	7	5	3	7	5	0	7	12	9	12	9	9	6		3
27	15	0	27	17	6	6	15	8	6	2	11	5	13	5	5	10	5	5	7	5	5	4	5	5	1	5	12	9	12	9	9	6		3
27	17	6	28	0	0	6	16	6	6	3	9	5	14	3	5	11	3	5	8	3	5	5	3	5	2	3	12	9	12	9	9	6		3
28	0	0	28	2	6	6	17	6	6	4	9	5	15	3	5	12	3	5	9	3	5	6	3	5	3	3	12	9	12	9	9	6		3
28	2	6	28	5	0	6	18	7	6	5	10	5	16	4	5	13	4	5	10	4	5	7	4	5	4	4	12	9	12	9	9	6		3
28	5	0	28	7	6	6	19	8	6	6	11	5	17	5	5	14	5	5	11	5	5	8	5	5	5	5	12	9	12	9	9	6		3
28	7	6	28	10	0	7	0	9	6	8	0	5	18	6	5	15	6	5	12	6	5	9	6	5	6	6	12	9	12	9	9	6	3
28	10	0	28	12	6	7	1	6	6	8	9	5	19	3	5	16	3	5	13	3	5	10	3	5	7	3	12	9	12	9	9	6	3

4810.—2

The Third Schedule—continued.

Column 1.						Column 2.																					Column 3.
Where the salary or wages in respect of any week or part of a week—						In any case, other than a case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction in respect of that week or part of a week shall be—																					In any case to which paragraph (d) of sub-regulation (1.) of regulation 54b applies, the amount of the deduction set out in sub-column (i) of Column 2 of this table shall be reduced by—
						(i)			(ii)			(iii)			(iv)			(v)			(vi)			(vii)			(i)			(ii)			(iii)			(iv)
Exceeds—			But does not exceed—			In the case of an employee without dependants.			In the case of an employee with one dependant.			In the case of an employee with two dependants.			In the case of an employee with three dependants			In the case of an employee with four dependants.			In the case of an employee with five dependants.			In the case of an employee with six dependants.			In respect of a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160.			In respect of a person who is a dependant by reference to paragraph (aa),' (ab) or (c) of sub-section (2) of section 160.			In respect of a person who is a dependant by reference to sub-paragraph (1) or paragraph (b) of paragraph (bc) or (bb) of sub-pert ion (2.) of section 160.			In respect of a person who Is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	S.	d.	£	s	d.	£	s.	d.	£	s.	d.
28	12	6	28	15	0	7	2	7	6	9	10	6	0	4	5	17	4	5	14	4	5	11	4	5	8	4		12	9		12	9		9	6		3	0
28	15	0	28	17	6	7	3	8	6	10	11	6	1	5	5	18	5	5	15	5	5	12	5	5	9	5		12	9		12	9		9	6		3	0
28	17	6	29	0	0	7	4	9	6	12	0	6	2	6	5	19	6	5	16	6	5	13	6	5	10	6		12	9		12	9		9	6		3	0
29	0	0	29	2	6	7	5	9	6	13	0	6	3	6	6	0	6	5	17	6	5	14	6	5	11	6		12	9		12	9		9	6		3	0
29	2	6	29	5	0	7	6	10	6	14	1	6	4	7	6	1	7	5	18	7	5	15	7	5	12	7		12	9		12	9		9	6		3	0
29	5	0	29	7	6	7	7	11	6	15	2	6	5	8	6	2	8	5	19	8	5	16	8	5	13	8		12	9		12	9		9	6		3	0
29	7	6	29	10	0	7	9	0	6	16	3	6	6	9	6	3	9	6	0	9	5	17	9	5	14	9		12	9		12	9		9	6		3	0
29	10	0	29	12	6	7	10	0	6	17	3	6	7	9	6	4	9	6	1	9	5	18	9	5	15	9		12	9		12	9		9	6		3	0
29	12	6	29	15	0	7	11	1	6	18	1	6	8	7	6	5	7	6	2	7	5	19	7	5	16	7		13	0		13	0		9	6		3	0
29	15	0	29	17	6	7	12	2	6	19	2	6	9	5	6	6	5	6	3	5	6	0	5	5	17	5		13	0		13	0		9	9		3	0
29	17	6	30	0	0	7	13	3	7	0	3	6	10	6	6	7	6	6	4	6	6	1	6	5	18	6		13	0		13	0		9	9		3	0
30	0	0	30	2	6	7	14	3	7	1	3	6	11	6	6	8	6	6	5	6	6	2	6	5	19	6		13	0		13	0		9	9		3	0
30	2	6	30	5	0	7	15	4	7	2	4	6	12	7	6	9	7	6	6	7	6	3	7	6	0	7		13	0		13	0		9	9		3	0
30	5	0	30	7	6	7	16	5	7	3	5	6	13	8	6	10	8	6	7	8	6	4	8	6	1	8		13	0		13	0		9	9		3	0
30	7	6	30	10	0	7	17	6	7	4	6	6	14	6	6	11	6	6	8	6	6	5	6	6	2	6		13	0		13	0		10	0		3	0

__________________

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Income Tax Regulations 1946, made under the Income Tax Assessment Act 1936-1946, were enacted to provide specific rules and regulations for the implementation and administration of income tax laws in Australia. These regulations address a gap in the Income Tax Assessment Act by providing detailed guidelines on various aspects of income tax, including deductions for employees with and without dependants, provisional tax for the year of income, and the rates of deductions. Enacted by the Commonwealth Parliament, the policy objective of these regulations is to ensure accurate and consistent application of income tax laws, facilitating compliance and effective revenue collection.

Scope and Application

The Income Tax Regulations 1946, made under the Income Tax Assessment Act 1936-1946, apply to all taxpayers in the Commonwealth of Australia, encompassing individuals, trusts, companies, partnerships, and other entities subject to income tax obligations as prescribed by the Act. These regulations govern the assessment, collection, and payment of income tax, detailing specific deductions, provisional tax, and other tax-related provisions. The scope extends to the entire nation, impacting tax administration across all states and territories within Australia. The regulations are designed to provide clarity and uniformity in applying the income tax laws, ensuring compliance and fairness in tax obligations. Certain exclusions and exemptions are provided within the regulations, which may vary based on specific conditions such as the type of income, status of the taxpayer, or other legislative criteria. The application of these regulations can be further extended or modified through subordinate instruments issued under the authority of the Income Tax Assessment Act.

Key Provisions

The Income Tax Regulations 1946, made under the Income Tax Assessment Act 1936-1946, introduce several key amendments effective from 1 September 1946. Regulation 54a, which pertains to the rates of deductions where no dependants are involved, is amended to reduce the deduction amounts: the rate is lowered from seven shillings to six shillings and six pence, from nine shillings and six pence to nine shillings, and from sixteen to fifteen. Similarly, Regulation 54b, which concerns rates of deductions where the employee has dependants, is also adjusted by reducing the amounts from twelve to eleven in specified sub-paragraphs. Furthermore, a new regulation, 54ah, is introduced to determine the provisional tax for the year of income 1946-1947, based on the income tax assessed in the preceding year. The regulations impose obligations on taxpayers to ensure that they correctly calculate their provisional tax and applicable deductions based on the new rates set forth. Employers are required to withhold the appropriate amount of tax from employees' salaries according to the updated tables provided in the Third Schedule. Taxpayers must also ensure that they declare their income accurately and comply with the new tax rates and deductions when lodging their tax returns. Failure to comply with these regulations may result in civil or criminal penalties. For instance, providing false or misleading information to the Commissioner of Taxation can lead to fines, with the severity of the penalty depending on the degree of dishonesty or negligence involved. Additionally, under section 221yc of the Income Tax Assessment Act, taxpayers may face penalties for underpaying their provisional tax, which can include interest charges and additional tax liabilities. The specific penalties and interest rates are not detailed in the regulations but are generally outlined in the Act itself. In summary, these regulations necessitate adjustments in tax calculations and deductions for the specified year, requiring compliance from both employers and employees. Non-compliance could result in financial penalties and interest charges, underscoring the importance of adhering to the updated tax guidelines.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Commencement Provisions; Reporting & Disclosure Obligations; Rates of Deductions; Provisional Tax; Transitional Provisions

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.

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

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

18	10	0	18	12	6	3	9	9	2	18	9	2	10	9	2	7	9	2	4	9	2	1	9	1	18	9	11	0	11	0	8	0	3
18	12	6	18	15	0	3	10	4	2	19	4	2	11	4	2	8	4	2	5	4	2	2	4	1	19	4	11	0	11	0	8	0	3
18	15	0	18	17	6	3	10	11	2	19	11	2	11	11	2	8	11	2	5	11	2	2	11	1	19	11	11	0	11	0	8	0	3
18	17	6	19	0	0	3	11	9	3	0	9	2	12	9	2	9	9	2	6	9	2	3	9	2	0	9	11	0	11	0	8	0	3
19	0	0	19	2	6	3	12	9	3	1	9	2	13	6	2	10	6	2	7	6	2	4	6	2	1	6	11	0	11	0	8	3	3
19	2	6	19	5	0	3	13	10	3	2	7	2	14	4	2	11	4	2	8	4	2	5	4	2	2	4	11	3	11	3	8	3	3
19	5	0	19	7	6	3	14	8	3	3	5	2	15	2	2	12	2	2	9	2	2	6	2	2	3	2	11	3	11	3	8	3	3
19	7	6	19	10	0	3	15	6	3	4	3	2	16	0	2	13	0	2	10	0	2	7	0	2	4	0	11	3	11	3	8	3	3
19	10	0	19	12	6	3	16	3	3	5	0	2	16	6	2	13	6	2	10	6	2	7	6	2	4	6	11	3	11	3	8	6	3
19	12	6	19	15	0	3	17	1	3	5	10	2	17	4	2	14	4	2	11	4	2	8	4	2	5	4	11	3	11	3	8	6	3
19	15	0	19	17	6	3	17	11	3	6	8	2	18	2	2	15	2	2	12	2	2	9	2	2	6	2	11	3	11	3	8	6	3
19	17	6	20	0	0	3	18	9	3	7	6	2	19	0	2	16	0	2	13	0	2	10	0	2	7	0	11	3	11	3	8	6	3
20	0	0	20	2	6	3	19	6	3	8	3	2	19	9	2	16	9	2	13	9	2	10	9	2	7	9	11	3	11	3	8	6	3
20	2	6	20	5	0	4	0	4	3	9	1	3	0	7	2	17	7	2	14	7	2	11	7	2	8	7	11	3	11	3	8	6	3
20	5	0	20	7	6	4	1	2	3	9	11	3	1	5	2	18	5	2	15	5	2	12	5	2	9	5	11	3	11	3	8	6	3
20	7	6	20	10	0	4	2	3	3	11	0	3	2	6	2	19	6	2	16	6	2	13	6	2	10	6	11	3	11	3	8	6	3
20	10	0	20	12	6	4	3	0	3	11	9	3	3	3	3	0	3	2	17	3	2	14	3	2	11	3	11	3	11	3	8	6	3
20	12	6	20	15	0	4	3	10	3	12	7	3	4	1	3	1	1	2	18	1	2	15	1	2	12	1	11	3	11	3	8	6	3
20	15	0	20	17	6	4	4	8	3	13	5	3	4	11	3	1	11	2	18	11	2	15	11	2	12	11	11	3	11	3	8	6	3
20	17	6	21	0	0	4	5	6	3	14	3	3	5	9	3	2	9	2	19	9	2	16	9	2	13	9	11	3	11	3	8	6	3
21	0	0	21	2	6	4	6	3	3	15	0	3	6	6	3	3	6	3	0	6	2	17	6	2	14	6	11	3	11	3	8	6	3
21	2	6	21	5	0	4	7	1	3	15	10	3	7	4	3	4	4	3	1	4	2	18	4	2	15	4	11	3	11	3	8	6	3
21	5	0	21	7	6	4	7	8	3	16	5	3	7	8	3	4	8	3	1	8	2	18	8	2	15	8	11	3	11	3	8	9	3
21	7	6	21	10	0	4	8	6	3	17	3	3	8	6	3	5	6	3	2	6	2	19	6	2	16	6	11	3	11	3	8	9	3
21	10	0	21	12	6	4	9	6	3	18	0	3	9	3	3	6	3	3	3	3	3	0	3	2	17	3	11	6	11	6	8	9	3
21	12	6	21	15	0	4	10	4	3	18	10	3	10	1	3	7	1	3	4	1	3	1	1	2	18	1	11	6	11	6	8	9	3
21	15	0	21	17	6	4	11	2	3	19	8	3	10	11	3	7	11	3	4	11	3	1	11	2	18	11	11	6	11	6	8	9	3
21	17	6	22	0	0	4	12	0	4	0	6	3	11	9	3	8	9	3	5	9	3	2	9	2	19	9	11	6	11	6	8	9	3
22	0	0	22	2	6	4	13	1	4	1	7	3	12	10	3	9	10	3	6	10	3	3	10	3	0	10	11	6	11	6	8	9	3
22	2	6	22	5	0	4	13	10	4	2	4	3	13	7	3	10	7	3	7	7	3	4	7	3	1	7	11	6	11	6	8	9	3
22	5	0	22	7	6	4	14	8	4	3	2	3	14	2	3	11	2	3	8	2	3	5	2	3	2	2	11	6	11	6	9	0	3
22	7	6	22	10	0	4	15	6	4	4	0	3	15	0	3	12	0	3	9	0	3	6	0	3	3	0	11	6	11	6	9	0	3
22	10	0	22	12	6	4	16	3	4	4	9	3	15	9	3	12	9	3	9	9	3	6	9	3	3	9	11	6	11	6	9	0	3

24	10	0	24	12	6	5	10	3	4	18	3	4	9	3	4	6	3	4	3	3	4	0	3	3	17	3	12	0	12	0	9	0		3
24	12	6	24	15	0	5	11	1	4	19	1	4	10	1	4	7	1	4	4	1	4	1	1	3	18	1	12	0	12	0	9	0		3
24	15	0	24	17	6	5	12	2	5	0	2	4	11	2	4	8	2	4	5	2	4	2	2	3	19	2	12	0	12	0	9	0		3
24	17	6	25	0	0	5	13	0	5	1	0	4	12	0	4	9	0	4	6	0	4	3	0	4	0	0	12	0	12	0	9	0		3
25	0	0	25	2	6	5	14	0	5	2	0	4	13	0	4	10	0	4	7	0	4	4	0	4	1	0	12	0	12	0	9	0		3
25	2	6	25	5	0	5	14	10	5	2	10	4	13	10	4	10	10	4	7	10	4	4	10	4	1	10	12	0	12	0	9	0		3
25	5	0	25	7	6	5	15	11	5	3	11	4	14	11	4	11	11	4	8	11	4	5	11	4	2	11	12	0	12	0	9	0		3
5	7	6	25	10	0	5	17	0	5	5	0	4	16	0	4	13	0	4	10	0	4	7	0	4	4	0	12	0	12	0	9	0		3
25	10	0	25	12	6	5	18	0	5	5	9	4	16	9	4	13	9	4	10	9	4	7	9	4	4	9	12	3	12	3	9	0		3
25	12	6	25	15	0	5	19	1	5	6	10	4	17	10	4	14	10	4	11	10	4	8	10	4	5	10	12	3	12	3	9	0		3
25	15	0	25	17	6	6	0	2	5	7	11	4	18	11	4	15	11	4	12	11	4	9	11	4	6	11	12	3	12	3	9	0		3
25	17	6	26	0	0	6	1	0	5	8	9	4	19	9	4	16	9	4	13	9	4	10	9	4	7	9	12	3	12	3	9	0		3
26	0	0	26	2	6	6	1	9	5	9	6	5	0	6	4	17	6	4	14	6	4	11	6	4	8	6	12	3	12	3	9	0		3
26	2	6	26	5	0	6	2	10	5	10	7	5	1	7	4	18	7	4	15	7	4	12	7	4	9	7	12	3	12	3	9	0		3
26	5	0	26	7	6	6	3	11	5	11	8	5	2	8	4	19	8	4	16	8	4	13	8	4	10	8	12	3	12	3	9	0		3
26	7	6	26	10	0	6	5	0	5	12	9	5	3	9	5	0	9	4	17	9	4	14	9	4	11	9	12	3	12	3	9	0		3
26	10	0	26	12	6	6	6	0	5	13	9	5	4	9	5	1	9	4	18	9	4	15	9	4	12	9	12	3	12	3	9	0		3
26	12	6	26	15	0	6	7	1	5	14	10	5	5	10	5	2	10	4	19	10	4	16	10	4	13	10	12	3	12	3	9	0		3
26	15	0	26	17	6	6	8	2	5	15	11	5	6	11	5	3	11	5	0	11	4	17	11	4	14	11	12	3	12	6	9	0		3
26	17	6	27	0	0	6	9	3	5	16	9	5	7	9	5	4	9	5	1	9	4	18	9	4	15	9	12	6	12	6	9	0		3
27	0	0	27	2	6	6	10	0	5	17	6	5	8	6	5	5	6	5	2	6	4	19	6	4	16	6	12	6	12	6	9	0		3
27	2	6	27	5	0	6	10	8	5	18	4	5	9	4	5	6	4	5	3	4	5	0	4	4	0	6	12	6	12	6	9	0		3
27	5	0	27	7	6	6	11	11	5	19	5	5	10	2	5	10	2	5	4	2	5	5	2	4	1	2	12	6	12	6	9	3		3
27	7	6	27	10	0	6	12	9	6	0	3	5	11	2	5	8	0	5	5	0	5	2	0	4	19	0	12	6	12	6	9	3		3
27	10	0	27	12	6	6	13	9	6	1	0	5	11	6	5	8	6	5	5	6	5	2	6	4	19	6	12	9	12	9	9	6		3
27	12	6	27	15	0	6	14	10	6	2	1	5	12	7	5	9	7	5	6	7	5	3	7	5	0	7	12	9	12	9	9	6		3
27	15	0	27	17	6	6	15	8	6	2	11	5	13	5	5	10	5	5	7	5	5	4	5	5	1	5	12	9	12	9	9	6		3
27	17	6	28	0	0	6	16	6	6	3	9	5	14	3	5	11	3	5	8	3	5	5	3	5	2	3	12	9	12	9	9	6		3
28	0	0	28	2	6	6	17	6	6	4	9	5	15	3	5	12	3	5	9	3	5	6	3	5	3	3	12	9	12	9	9	6		3
28	2	6	28	5	0	6	18	7	6	5	10	5	16	4	5	13	4	5	10	4	5	7	4	5	4	4	12	9	12	9	9	6		3
28	5	0	28	7	6	6	19	8	6	6	11	5	17	5	5	14	5	5	11	5	5	8	5	5	5	5	12	9	12	9	9	6		3
28	7	6	28	10	0	7	0	9	6	8	0	5	18	6	5	15	6	5	12	6	5	9	6	5	6	6	12	9	12	9	9	6	3
28	10	0	28	12	6	7	1	6	6	8	9	5	19	3	5	16	3	5	13	3	5	10	3	5	7	3	12	9	12	9	9	6	3

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

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

18	10	0	18	12	6	3	9	9	2	18	9	2	10	9	2	7	9	2	4	9	2	1	9	1	18	9	11	0	11	0	8	0	3
18	12	6	18	15	0	3	10	4	2	19	4	2	11	4	2	8	4	2	5	4	2	2	4	1	19	4	11	0	11	0	8	0	3
18	15	0	18	17	6	3	10	11	2	19	11	2	11	11	2	8	11	2	5	11	2	2	11	1	19	11	11	0	11	0	8	0	3
18	17	6	19	0	0	3	11	9	3	0	9	2	12	9	2	9	9	2	6	9	2	3	9	2	0	9	11	0	11	0	8	0	3
19	0	0	19	2	6	3	12	9	3	1	9	2	13	6	2	10	6	2	7	6	2	4	6	2	1	6	11	0	11	0	8	3	3
19	2	6	19	5	0	3	13	10	3	2	7	2	14	4	2	11	4	2	8	4	2	5	4	2	2	4	11	3	11	3	8	3	3
19	5	0	19	7	6	3	14	8	3	3	5	2	15	2	2	12	2	2	9	2	2	6	2	2	3	2	11	3	11	3	8	3	3
19	7	6	19	10	0	3	15	6	3	4	3	2	16	0	2	13	0	2	10	0	2	7	0	2	4	0	11	3	11	3	8	3	3
19	10	0	19	12	6	3	16	3	3	5	0	2	16	6	2	13	6	2	10	6	2	7	6	2	4	6	11	3	11	3	8	6	3
19	12	6	19	15	0	3	17	1	3	5	10	2	17	4	2	14	4	2	11	4	2	8	4	2	5	4	11	3	11	3	8	6	3
19	15	0	19	17	6	3	17	11	3	6	8	2	18	2	2	15	2	2	12	2	2	9	2	2	6	2	11	3	11	3	8	6	3
19	17	6	20	0	0	3	18	9	3	7	6	2	19	0	2	16	0	2	13	0	2	10	0	2	7	0	11	3	11	3	8	6	3
20	0	0	20	2	6	3	19	6	3	8	3	2	19	9	2	16	9	2	13	9	2	10	9	2	7	9	11	3	11	3	8	6	3
20	2	6	20	5	0	4	0	4	3	9	1	3	0	7	2	17	7	2	14	7	2	11	7	2	8	7	11	3	11	3	8	6	3
20	5	0	20	7	6	4	1	2	3	9	11	3	1	5	2	18	5	2	15	5	2	12	5	2	9	5	11	3	11	3	8	6	3
20	7	6	20	10	0	4	2	3	3	11	0	3	2	6	2	19	6	2	16	6	2	13	6	2	10	6	11	3	11	3	8	6	3
20	10	0	20	12	6	4	3	0	3	11	9	3	3	3	3	0	3	2	17	3	2	14	3	2	11	3	11	3	11	3	8	6	3
20	12	6	20	15	0	4	3	10	3	12	7	3	4	1	3	1	1	2	18	1	2	15	1	2	12	1	11	3	11	3	8	6	3
20	15	0	20	17	6	4	4	8	3	13	5	3	4	11	3	1	11	2	18	11	2	15	11	2	12	11	11	3	11	3	8	6	3
20	17	6	21	0	0	4	5	6	3	14	3	3	5	9	3	2	9	2	19	9	2	16	9	2	13	9	11	3	11	3	8	6	3
21	0	0	21	2	6	4	6	3	3	15	0	3	6	6	3	3	6	3	0	6	2	17	6	2	14	6	11	3	11	3	8	6	3
21	2	6	21	5	0	4	7	1	3	15	10	3	7	4	3	4	4	3	1	4	2	18	4	2	15	4	11	3	11	3	8	6	3
21	5	0	21	7	6	4	7	8	3	16	5	3	7	8	3	4	8	3	1	8	2	18	8	2	15	8	11	3	11	3	8	9	3
21	7	6	21	10	0	4	8	6	3	17	3	3	8	6	3	5	6	3	2	6	2	19	6	2	16	6	11	3	11	3	8	9	3
21	10	0	21	12	6	4	9	6	3	18	0	3	9	3	3	6	3	3	3	3	3	0	3	2	17	3	11	6	11	6	8	9	3
21	12	6	21	15	0	4	10	4	3	18	10	3	10	1	3	7	1	3	4	1	3	1	1	2	18	1	11	6	11	6	8	9	3
21	15	0	21	17	6	4	11	2	3	19	8	3	10	11	3	7	11	3	4	11	3	1	11	2	18	11	11	6	11	6	8	9	3
21	17	6	22	0	0	4	12	0	4	0	6	3	11	9	3	8	9	3	5	9	3	2	9	2	19	9	11	6	11	6	8	9	3
22	0	0	22	2	6	4	13	1	4	1	7	3	12	10	3	9	10	3	6	10	3	3	10	3	0	10	11	6	11	6	8	9	3
22	2	6	22	5	0	4	13	10	4	2	4	3	13	7	3	10	7	3	7	7	3	4	7	3	1	7	11	6	11	6	8	9	3
22	5	0	22	7	6	4	14	8	4	3	2	3	14	2	3	11	2	3	8	2	3	5	2	3	2	2	11	6	11	6	9	0	3
22	7	6	22	10	0	4	15	6	4	4	0	3	15	0	3	12	0	3	9	0	3	6	0	3	3	0	11	6	11	6	9	0	3
22	10	0	22	12	6	4	16	3	4	4	9	3	15	9	3	12	9	3	9	9	3	6	9	3	3	9	11	6	11	6	9	0	3

24	10	0	24	12	6	5	10	3	4	18	3	4	9	3	4	6	3	4	3	3	4	0	3	3	17	3	12	0	12	0	9	0		3
24	12	6	24	15	0	5	11	1	4	19	1	4	10	1	4	7	1	4	4	1	4	1	1	3	18	1	12	0	12	0	9	0		3
24	15	0	24	17	6	5	12	2	5	0	2	4	11	2	4	8	2	4	5	2	4	2	2	3	19	2	12	0	12	0	9	0		3
24	17	6	25	0	0	5	13	0	5	1	0	4	12	0	4	9	0	4	6	0	4	3	0	4	0	0	12	0	12	0	9	0		3
25	0	0	25	2	6	5	14	0	5	2	0	4	13	0	4	10	0	4	7	0	4	4	0	4	1	0	12	0	12	0	9	0		3
25	2	6	25	5	0	5	14	10	5	2	10	4	13	10	4	10	10	4	7	10	4	4	10	4	1	10	12	0	12	0	9	0		3
25	5	0	25	7	6	5	15	11	5	3	11	4	14	11	4	11	11	4	8	11	4	5	11	4	2	11	12	0	12	0	9	0		3
5	7	6	25	10	0	5	17	0	5	5	0	4	16	0	4	13	0	4	10	0	4	7	0	4	4	0	12	0	12	0	9	0		3
25	10	0	25	12	6	5	18	0	5	5	9	4	16	9	4	13	9	4	10	9	4	7	9	4	4	9	12	3	12	3	9	0		3
25	12	6	25	15	0	5	19	1	5	6	10	4	17	10	4	14	10	4	11	10	4	8	10	4	5	10	12	3	12	3	9	0		3
25	15	0	25	17	6	6	0	2	5	7	11	4	18	11	4	15	11	4	12	11	4	9	11	4	6	11	12	3	12	3	9	0		3
25	17	6	26	0	0	6	1	0	5	8	9	4	19	9	4	16	9	4	13	9	4	10	9	4	7	9	12	3	12	3	9	0		3
26	0	0	26	2	6	6	1	9	5	9	6	5	0	6	4	17	6	4	14	6	4	11	6	4	8	6	12	3	12	3	9	0		3
26	2	6	26	5	0	6	2	10	5	10	7	5	1	7	4	18	7	4	15	7	4	12	7	4	9	7	12	3	12	3	9	0		3
26	5	0	26	7	6	6	3	11	5	11	8	5	2	8	4	19	8	4	16	8	4	13	8	4	10	8	12	3	12	3	9	0		3
26	7	6	26	10	0	6	5	0	5	12	9	5	3	9	5	0	9	4	17	9	4	14	9	4	11	9	12	3	12	3	9	0		3
26	10	0	26	12	6	6	6	0	5	13	9	5	4	9	5	1	9	4	18	9	4	15	9	4	12	9	12	3	12	3	9	0		3
26	12	6	26	15	0	6	7	1	5	14	10	5	5	10	5	2	10	4	19	10	4	16	10	4	13	10	12	3	12	3	9	0		3
26	15	0	26	17	6	6	8	2	5	15	11	5	6	11	5	3	11	5	0	11	4	17	11	4	14	11	12	3	12	6	9	0		3
26	17	6	27	0	0	6	9	3	5	16	9	5	7	9	5	4	9	5	1	9	4	18	9	4	15	9	12	6	12	6	9	0		3
27	0	0	27	2	6	6	10	0	5	17	6	5	8	6	5	5	6	5	2	6	4	19	6	4	16	6	12	6	12	6	9	0		3
27	2	6	27	5	0	6	10	8	5	18	4	5	9	4	5	6	4	5	3	4	5	0	4	4	0	6	12	6	12	6	9	0		3
27	5	0	27	7	6	6	11	11	5	19	5	5	10	2	5	10	2	5	4	2	5	5	2	4	1	2	12	6	12	6	9	3		3
27	7	6	27	10	0	6	12	9	6	0	3	5	11	2	5	8	0	5	5	0	5	2	0	4	19	0	12	6	12	6	9	3		3
27	10	0	27	12	6	6	13	9	6	1	0	5	11	6	5	8	6	5	5	6	5	2	6	4	19	6	12	9	12	9	9	6		3
27	12	6	27	15	0	6	14	10	6	2	1	5	12	7	5	9	7	5	6	7	5	3	7	5	0	7	12	9	12	9	9	6		3
27	15	0	27	17	6	6	15	8	6	2	11	5	13	5	5	10	5	5	7	5	5	4	5	5	1	5	12	9	12	9	9	6		3
27	17	6	28	0	0	6	16	6	6	3	9	5	14	3	5	11	3	5	8	3	5	5	3	5	2	3	12	9	12	9	9	6		3
28	0	0	28	2	6	6	17	6	6	4	9	5	15	3	5	12	3	5	9	3	5	6	3	5	3	3	12	9	12	9	9	6		3
28	2	6	28	5	0	6	18	7	6	5	10	5	16	4	5	13	4	5	10	4	5	7	4	5	4	4	12	9	12	9	9	6		3
28	5	0	28	7	6	6	19	8	6	6	11	5	17	5	5	14	5	5	11	5	5	8	5	5	5	5	12	9	12	9	9	6		3
28	7	6	28	10	0	7	0	9	6	8	0	5	18	6	5	15	6	5	12	6	5	9	6	5	6	6	12	9	12	9	9	6	3
28	10	0	28	12	6	7	1	6	6	8	9	5	19	3	5	16	3	5	13	3	5	10	3	5	7	3	12	9	12	9	9	6	3

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions

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

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

18	10	0	18	12	6	3	9	9	2	18	9	2	10	9	2	7	9	2	4	9	2	1	9	1	18	9	11	0	11	0	8	0	3
18	12	6	18	15	0	3	10	4	2	19	4	2	11	4	2	8	4	2	5	4	2	2	4	1	19	4	11	0	11	0	8	0	3
18	15	0	18	17	6	3	10	11	2	19	11	2	11	11	2	8	11	2	5	11	2	2	11	1	19	11	11	0	11	0	8	0	3
18	17	6	19	0	0	3	11	9	3	0	9	2	12	9	2	9	9	2	6	9	2	3	9	2	0	9	11	0	11	0	8	0	3
19	0	0	19	2	6	3	12	9	3	1	9	2	13	6	2	10	6	2	7	6	2	4	6	2	1	6	11	0	11	0	8	3	3
19	2	6	19	5	0	3	13	10	3	2	7	2	14	4	2	11	4	2	8	4	2	5	4	2	2	4	11	3	11	3	8	3	3
19	5	0	19	7	6	3	14	8	3	3	5	2	15	2	2	12	2	2	9	2	2	6	2	2	3	2	11	3	11	3	8	3	3
19	7	6	19	10	0	3	15	6	3	4	3	2	16	0	2	13	0	2	10	0	2	7	0	2	4	0	11	3	11	3	8	3	3
19	10	0	19	12	6	3	16	3	3	5	0	2	16	6	2	13	6	2	10	6	2	7	6	2	4	6	11	3	11	3	8	6	3
19	12	6	19	15	0	3	17	1	3	5	10	2	17	4	2	14	4	2	11	4	2	8	4	2	5	4	11	3	11	3	8	6	3
19	15	0	19	17	6	3	17	11	3	6	8	2	18	2	2	15	2	2	12	2	2	9	2	2	6	2	11	3	11	3	8	6	3
19	17	6	20	0	0	3	18	9	3	7	6	2	19	0	2	16	0	2	13	0	2	10	0	2	7	0	11	3	11	3	8	6	3
20	0	0	20	2	6	3	19	6	3	8	3	2	19	9	2	16	9	2	13	9	2	10	9	2	7	9	11	3	11	3	8	6	3
20	2	6	20	5	0	4	0	4	3	9	1	3	0	7	2	17	7	2	14	7	2	11	7	2	8	7	11	3	11	3	8	6	3
20	5	0	20	7	6	4	1	2	3	9	11	3	1	5	2	18	5	2	15	5	2	12	5	2	9	5	11	3	11	3	8	6	3
20	7	6	20	10	0	4	2	3	3	11	0	3	2	6	2	19	6	2	16	6	2	13	6	2	10	6	11	3	11	3	8	6	3
20	10	0	20	12	6	4	3	0	3	11	9	3	3	3	3	0	3	2	17	3	2	14	3	2	11	3	11	3	11	3	8	6	3
20	12	6	20	15	0	4	3	10	3	12	7	3	4	1	3	1	1	2	18	1	2	15	1	2	12	1	11	3	11	3	8	6	3
20	15	0	20	17	6	4	4	8	3	13	5	3	4	11	3	1	11	2	18	11	2	15	11	2	12	11	11	3	11	3	8	6	3
20	17	6	21	0	0	4	5	6	3	14	3	3	5	9	3	2	9	2	19	9	2	16	9	2	13	9	11	3	11	3	8	6	3
21	0	0	21	2	6	4	6	3	3	15	0	3	6	6	3	3	6	3	0	6	2	17	6	2	14	6	11	3	11	3	8	6	3
21	2	6	21	5	0	4	7	1	3	15	10	3	7	4	3	4	4	3	1	4	2	18	4	2	15	4	11	3	11	3	8	6	3
21	5	0	21	7	6	4	7	8	3	16	5	3	7	8	3	4	8	3	1	8	2	18	8	2	15	8	11	3	11	3	8	9	3
21	7	6	21	10	0	4	8	6	3	17	3	3	8	6	3	5	6	3	2	6	2	19	6	2	16	6	11	3	11	3	8	9	3
21	10	0	21	12	6	4	9	6	3	18	0	3	9	3	3	6	3	3	3	3	3	0	3	2	17	3	11	6	11	6	8	9	3
21	12	6	21	15	0	4	10	4	3	18	10	3	10	1	3	7	1	3	4	1	3	1	1	2	18	1	11	6	11	6	8	9	3
21	15	0	21	17	6	4	11	2	3	19	8	3	10	11	3	7	11	3	4	11	3	1	11	2	18	11	11	6	11	6	8	9	3
21	17	6	22	0	0	4	12	0	4	0	6	3	11	9	3	8	9	3	5	9	3	2	9	2	19	9	11	6	11	6	8	9	3
22	0	0	22	2	6	4	13	1	4	1	7	3	12	10	3	9	10	3	6	10	3	3	10	3	0	10	11	6	11	6	8	9	3
22	2	6	22	5	0	4	13	10	4	2	4	3	13	7	3	10	7	3	7	7	3	4	7	3	1	7	11	6	11	6	8	9	3
22	5	0	22	7	6	4	14	8	4	3	2	3	14	2	3	11	2	3	8	2	3	5	2	3	2	2	11	6	11	6	9	0	3
22	7	6	22	10	0	4	15	6	4	4	0	3	15	0	3	12	0	3	9	0	3	6	0	3	3	0	11	6	11	6	9	0	3
22	10	0	22	12	6	4	16	3	4	4	9	3	15	9	3	12	9	3	9	9	3	6	9	3	3	9	11	6	11	6	9	0	3

24	10	0	24	12	6	5	10	3	4	18	3	4	9	3	4	6	3	4	3	3	4	0	3	3	17	3	12	0	12	0	9	0		3
24	12	6	24	15	0	5	11	1	4	19	1	4	10	1	4	7	1	4	4	1	4	1	1	3	18	1	12	0	12	0	9	0		3
24	15	0	24	17	6	5	12	2	5	0	2	4	11	2	4	8	2	4	5	2	4	2	2	3	19	2	12	0	12	0	9	0		3
24	17	6	25	0	0	5	13	0	5	1	0	4	12	0	4	9	0	4	6	0	4	3	0	4	0	0	12	0	12	0	9	0		3
25	0	0	25	2	6	5	14	0	5	2	0	4	13	0	4	10	0	4	7	0	4	4	0	4	1	0	12	0	12	0	9	0		3
25	2	6	25	5	0	5	14	10	5	2	10	4	13	10	4	10	10	4	7	10	4	4	10	4	1	10	12	0	12	0	9	0		3
25	5	0	25	7	6	5	15	11	5	3	11	4	14	11	4	11	11	4	8	11	4	5	11	4	2	11	12	0	12	0	9	0		3
5	7	6	25	10	0	5	17	0	5	5	0	4	16	0	4	13	0	4	10	0	4	7	0	4	4	0	12	0	12	0	9	0		3
25	10	0	25	12	6	5	18	0	5	5	9	4	16	9	4	13	9	4	10	9	4	7	9	4	4	9	12	3	12	3	9	0		3
25	12	6	25	15	0	5	19	1	5	6	10	4	17	10	4	14	10	4	11	10	4	8	10	4	5	10	12	3	12	3	9	0		3
25	15	0	25	17	6	6	0	2	5	7	11	4	18	11	4	15	11	4	12	11	4	9	11	4	6	11	12	3	12	3	9	0		3
25	17	6	26	0	0	6	1	0	5	8	9	4	19	9	4	16	9	4	13	9	4	10	9	4	7	9	12	3	12	3	9	0		3
26	0	0	26	2	6	6	1	9	5	9	6	5	0	6	4	17	6	4	14	6	4	11	6	4	8	6	12	3	12	3	9	0		3
26	2	6	26	5	0	6	2	10	5	10	7	5	1	7	4	18	7	4	15	7	4	12	7	4	9	7	12	3	12	3	9	0		3
26	5	0	26	7	6	6	3	11	5	11	8	5	2	8	4	19	8	4	16	8	4	13	8	4	10	8	12	3	12	3	9	0		3
26	7	6	26	10	0	6	5	0	5	12	9	5	3	9	5	0	9	4	17	9	4	14	9	4	11	9	12	3	12	3	9	0		3
26	10	0	26	12	6	6	6	0	5	13	9	5	4	9	5	1	9	4	18	9	4	15	9	4	12	9	12	3	12	3	9	0		3
26	12	6	26	15	0	6	7	1	5	14	10	5	5	10	5	2	10	4	19	10	4	16	10	4	13	10	12	3	12	3	9	0		3
26	15	0	26	17	6	6	8	2	5	15	11	5	6	11	5	3	11	5	0	11	4	17	11	4	14	11	12	3	12	6	9	0		3
26	17	6	27	0	0	6	9	3	5	16	9	5	7	9	5	4	9	5	1	9	4	18	9	4	15	9	12	6	12	6	9	0		3
27	0	0	27	2	6	6	10	0	5	17	6	5	8	6	5	5	6	5	2	6	4	19	6	4	16	6	12	6	12	6	9	0		3
27	2	6	27	5	0	6	10	8	5	18	4	5	9	4	5	6	4	5	3	4	5	0	4	4	0	6	12	6	12	6	9	0		3
27	5	0	27	7	6	6	11	11	5	19	5	5	10	2	5	10	2	5	4	2	5	5	2	4	1	2	12	6	12	6	9	3		3
27	7	6	27	10	0	6	12	9	6	0	3	5	11	2	5	8	0	5	5	0	5	2	0	4	19	0	12	6	12	6	9	3		3
27	10	0	27	12	6	6	13	9	6	1	0	5	11	6	5	8	6	5	5	6	5	2	6	4	19	6	12	9	12	9	9	6		3
27	12	6	27	15	0	6	14	10	6	2	1	5	12	7	5	9	7	5	6	7	5	3	7	5	0	7	12	9	12	9	9	6		3
27	15	0	27	17	6	6	15	8	6	2	11	5	13	5	5	10	5	5	7	5	5	4	5	5	1	5	12	9	12	9	9	6		3
27	17	6	28	0	0	6	16	6	6	3	9	5	14	3	5	11	3	5	8	3	5	5	3	5	2	3	12	9	12	9	9	6		3
28	0	0	28	2	6	6	17	6	6	4	9	5	15	3	5	12	3	5	9	3	5	6	3	5	3	3	12	9	12	9	9	6		3
28	2	6	28	5	0	6	18	7	6	5	10	5	16	4	5	13	4	5	10	4	5	7	4	5	4	4	12	9	12	9	9	6		3
28	5	0	28	7	6	6	19	8	6	6	11	5	17	5	5	14	5	5	11	5	5	8	5	5	5	5	12	9	12	9	9	6		3
28	7	6	28	10	0	7	0	9	6	8	0	5	18	6	5	15	6	5	12	6	5	9	6	5	6	6	12	9	12	9	9	6	3
28	10	0	28	12	6	7	1	6	6	8	9	5	19	3	5	16	3	5	13	3	5	10	3	5	7	3	12	9	12	9	9	6	3