Social Services Contribution Regulations (Amendment)

Legislation au C1946L00134 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1946. No. 134.

___________

REGULATIONS UNDER THE SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1945-1946.*

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 Social Services Contribution Assessment Act 1945-1946.

Dated this ninth day of August, 1946.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

___________

Amendments of the Social Services Contribution Regulations.†

Commencement.

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

Rates of deductions.

2. Regulation 5 of the Social Services Contribution Regulations is amended by omitting from paragraph (h) the words “seven shillings and six pence”, wherever occurring, and inserting in their stead the words “fifteen shillings”.

The Schedule.

3. The Schedule to the Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead:—

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

† Statutory Rules 1945, No. 191.

4809.—Price 5d.


“THE SCHEDULE.

Regulation 5(h)

SCHEDULE TO BE SUBSTITUTED FOR THE THIRD SCHEDULE TO THE INCOME TAX REGULATIONS.

_____

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—

Exceeds—

But does not exceed—

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(i)

(ii)

(iii)

(iv)

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 of the Income Tax Assessment Act as applied by the Act.

In respect of a person who is a dependant by reference to paragraph (aa) , (ab) or (c) of sub-section (2.) of section 160 of Income Tax Assessment Act as applied by the Act.

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 of the Income Tax Assessment Act as applied by the Act

In respect of a person who is a dependant by reference to sub-paragraph (ii) c.f. paragraph (b) of sub-section (2) of section 160 of the Income Tax Assessment Act as applied by the Act.

 

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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 with 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 of the Income Tax Assessment Act as applied by the Act

 

In respect of a person who is a dependant by reference to paragraph (aa), (ab) or (c) of sub-section (2.) of section 160 of the Income Tax Assessment Act as applied by the Act.

 

In respect of a person who is a dependant by reference to sub-paragraph (i) of paragraph (b) or paragraph (ba) of sub-section (2.) of section 160 of the Income Tax Assessment Act as applied by the Act.

 

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 of the Income Tax Assessment Act as applied by the Act.

 

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..

______________

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

4809.—2

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.