Social Services Contribution Regulations (Amendment)

STATUTORY RULES.

1947. No. 78.

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 thirteenth day of June, 1947.

W. J. McKell

Governor General.

By His Excellency’s Command,

Treasurer.

Amendments of the Social Services Contribution Regulations.†

Commencement.

1. Regulations 2, 3 and 5 of these Regulations shall come into operation on the first day of July, 1947.

Definition.

2. Regulation 3 of the Social Services Contribution Regulations is amended by omitting the words “by Statutory Rules up to and including Statutory Rules 1945, No. 169” and inserting in their stead the words “on any date up to and including the first day of July, 1947”.

* Notified in the Commonwealth Gazette on June,1947.

† Statutory Rules 1945, No. 191, as amended by Statutory Rules 1946, No. 134.

3604.—Price d.  10/12.6.1947.

Application of provisions of Income Tax Regulations.

3. Regulation 5 of the Social Services Contribution Regulations is amended—

(a) by omitting from paragraph (e) the figure “4” and inserting in its stead the figures “4a, 4aa, 4ab”;

(b) by omitting paragraph (h) and inserting in its stead the following paragraph:—

“(h) regulations 54a and 54b were omitted and the following regulations were inserted in their stead:—

Rates of deductions where no dependants.

‘54a. Subject to these Regulations, where the salary or wages payable to an employee in respect of any week or part thereof exceeds Two pounds, the rates at which the employer shall make deductions for the purposes of section 221c of the Act shall be—

(a) where the salary or wages does not exceed Fifteen pounds—in accordance with sub-column (i) of column 2 of the Third Schedule to these Regulations; and

(b) where the salary or wages exceeds Fifteen pounds—two and one quarter pence for each two shillings and sixpence of the salary or wages, the total deduction being calculated to the nearest penny.

Rates of deductions where employee has dependants.

‘54b.—(1.) Notwithstanding anything contained in the last preceding regulation, but subject to sub-regulation (2.) of this regulation, where an employee has furnished to his employer a declaration in accordance with the next succeeding regulation, the amount of the deduction for the purposes of section 221c of the Act at any time up to the close of the first pay period which ends after—

(a) the thirtieth day of June next following the date on which the declaration is furnished; or

(b) the time at which a further declaration is furnished to him by the employee,

whichever is the earlier, shall be—

(c) where the salary or wages does not exceed Fifteen pounds and the total rebate value of dependants as set out

in the declaration does not exceed Four hundred and fifty pounds—in accordance with the sub-column of column 2 of the Third Schedule to these Regulations which is appropriate to the total rebate value of dependants as set out in the declaration;

(d) where the salary or wages does not exceed Fifteen pounds and the total rebate value of dependants as set out in the declaration exceeds Four hundred and fifty pounds—in accordance with sub-column (ix) of column 2 of the Third Schedule to these Regulations less, for each Fifty pounds by which the total rebate value of dependants as set out in the declaration exceeds Four hundred and fifty pounds, the amount set out in column 3 of that Schedule opposite to the appropriate amount in sub-column (ix) of column 2.

‘(2.) The employer shall not be required to give effect to any declaration furnished in accordance with the next succeeding regulation in making deductions from salary or wages paid before the close of the first pay period which commences after the furnishing of the declaration.’”; and

(c) by inserting after paragraph (i) the following paragraph:—

“(ia) in sub-regulation (6.) of regulation 54c the words ‘the Income Tax Assessment Act 1936-1947 in the assessment for income tax’ were substituted for the words ‘the Act in the assessment’;”.

4. After regulation 6 of the Social Services Contribution Regulations the following regulation is inserted:—

Provisional contribution for year of income 1947-1948.

“7.—(1.) For the purpose of ascertaining the amount of provisional contribution payable by a contributor in accordance with section 18 of the Social Services Contribution Assessment Act 1945-1946, insofar as it applies the provisions of section 221yc of the Income Tax Assessment Act 1936-1947, in respect of the income of the year of income ending on the thirtieth day of June, 1948, the social services contribution assessed in respect of the income derived by the contributor during the year of income ending on the thirtieth day of June, 1947, shall be deemed to have been the amount actually assessed, reduced by an amount

calculated in accordance with the next succeeding sub-regulation, and the provisional contribution payable apart from this regulation in respect of the income of that first-mentioned year of income shall be decreased accordingly.

“(2.) The amount to be calculated for the purpose of the last preceding sub-regulation shall be ascertained by—

(a) multiplying the amount of the contributable income derived during the year of income ending on the thirtieth day of June, 1947, by the rate per pound prescribed in the next succeeding sub-regulation; and

(b) reducing the product so obtained by an amount equal to the income tax (if any) assessed in respect of the income of that year.

“(3.) The rate per pound by which the contributable income is to be multiplied for the purpose of paragraph (a) of the last preceding sub-regulation shall be—

(a) where the contributor is entitled to a rebate of tax by reference to paragraph (a), (aa), (ab), (b), (ba), (bb) or (c) of sub-section (2.) of section 160 of the Income Tax Assessment Act 1936-1946 in his assessment for income tax in respect of the income of the year of income ending on the thirtieth day of June, 1947, or would be so entitled if he were liable to income tax on that income, and that contributable income—

(i) is not less than Four hundred pounds—a rate per pound of Twelve pence;

(ii) is less than Four hundred pounds but not less than Three hundred pounds—a rate per pound of Twelve pence reduced by one-hundredth of a penny for each pound by which the contributable income is less than Four hundred pounds;

(iii) is less than Three hundred pounds but not less than Two hundred and fifty pounds—a rate per pound of Eleven pence reduced by one twenty-fifth of one penny for each pound by which the contributable income is less than Three hundred pounds;

(iv) is less than Two hundred and fifty pounds but not less than Two hundred pounds—a rate per pound of Nine pence reduced by one-hundredth of one penny for each pound by which the contributable income is less than Two hundred and fifty pounds;

(v) is less than Two hundred pounds—a rate per pound of Eight and one half pence reduced by two-twenty-fifths of one penny for each pound by which the contributable income is less than Two hundred pounds; or

(b) where the contributor is not or would not be so entitled to any such rebate and that contributable income—

(i) is not less than Four hundred pounds—a rate per pound of Twelve pence;

(ii) is less than Four hundred pounds but not less than Three hundred pounds—a rate per pound of Twelve pence reduced by one-fiftieth of one penny for each pound by which the contributable income is less than Four hundred pounds;

(iii) is less than Three hundred pounds but not less than Two hundred and fifty pounds—a rate per pound of Ten pence reduced by one-twentieth of one penny for each pound by which the contributable income is less than Three hundred pounds;

(iv) is less than Two hundred and fifty pounds but not less than Two hundred pounds—a rate per pound of Seven and one half pence reduced by one-tenth of one penny for each pound by which the contributable income is less than Two hundred and fifty pounds;

(v) is less than Two hundred pounds—a rate per pound of Two and one-half pence reduced by one-fiftieth of one penny for each pound by which the contributable income is less than Two hundred pounds.”.

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

“THE SCHEDULE. Regulation 5.

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

‘THE THIRD SCHEDULE.

Rates of Deductions.

The Third Schedule—continued.