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Income Tax Regulations (Amendment)

Authoritative Version
  • - F1997B00365
  • No longer in force
SR 1989 No. 358 Regulations as made
These Regulations amend the Income Tax Regulations; Income Tax Regulations (Amendment) (SR 1989 No. 115).
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled Senate14-Dec-1989
Tabled HR21-Dec-1989
Gazetted 07 Dec 1989
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms of Australia

Statutory Rules 1989  No. 3581

Income Tax Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of 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.

Dated 29 November 1989.

BILL HAYDEN

Governor-General

By His Excellency's Command,

Paul Keating

Treasurer

Commencement

1. Regulations 4, 5 and 6 commence on 1 January 1990.

Principal Regulations

2. In these Regulations, "Principal Regulations" means the Income Tax Regulations.

Statutory Rules 1989 No. 115—omission of subregulation 9 (2)

3. Regulation 9 of Statutory Rules 1989 No. 115 is amended by omitting subregulation (2).

Rate of deductions—employee claiming general exemption only and employee, not being a prescribed person, claiming general exemption and Medicare levy variation

4. Regulation 54b of the Principal Regulations is amended:

(a) by omitting from subparagraph (1) (d) (ii) "$180" and substituting "$195";

(b) by omitting from paragraph (2) (a) "$192" and "180.73" and substituting "$208" and "195.29" respectively;

(c) by omitting from paragraph (2) (b) "$192" and substituting "$208".

 

(S.R. 360/89)—Cat No.                                                                                            14/14.11.1989


Rate of deductions—employee, being a prescribed person, claiming general exemption and Medicare levy variation

5. Regulation 54ba of the Principal Regulations is amended:

(a) by omitting from paragraph (1) (e) "$304" and substituting "$329";

(b) by omitting from paragraph (2) (a) "$324" and "304.56" and substituting "$350" and "328.94" respectively;

(c) by omitting from paragraph (2) (b) "$324" and substituting "$350".

Third Schedule

6. The Third Schedule to the Principal Regulations is repealed and the following Schedule substituted:

THIRD SCHEDULE                                Regulation 54ab

TABLES TO BE USED IN CALCULATION OF INCOME TAX INSTALMENT AMOUNTS IN RELATION TO EMPLOYEES

TABLE 1 RELATING TO EMPLOYEE TO WHOM PARAGRAPH 54b (1) (c) APPLIES

Column 1

Column 2

Column 3

Column 4

Item No.

Range in respect of relevant amount of earnings of

 employee

Factor

Amount

 

 

 

$

1

Not exceeding $93.99 ................................................

0

0

2

Exceeding $93.99 but not exceeding $194.99 ...........

.2130

20.0200

3

Exceeding $194.99 but not exceeding $207.99 .........

.4171

59.7580

4

Exceeding $207.99 but not exceeding $332.99 .........

.2263

20.0165

5

Exceeding $332.99 but not exceeding $388.99 .........

.3077

47.1775

6

Exceeding $388.99 but not exceeding $665.99..........

.4025

84.0967

7

Exceeding $665.99.....................................................

.4825

137.4505

TABLE 2—RELATING TO EMPLOYEE TO WHOM PARAGRAPH 54ba (1) (c)

APPLIES

Column 1

Column 2

Column 3

Column 4

Item No.

Range in respect of relevant amount of earnings of employee

Factor

Amount

 

 

 

$

1

Not exceeding $93.99..................................................

0

0

2

Exceeding $93.99 but not exceeding $332.99.............

.213

20.02

3

Exceeding $332.99 but not exceeding $388.99...........

.295

47.18

4

Exceeding $388.99 but not exceeding $665.99...........

.390

84.17

5

Exceeding $665.99......................................................

.470

137.53

 


THIRD SCHEDULE—continued

TABLE 3--RELATING TO EMPLOYEE TO WHOM PARAGRAPH 54ba (1) (d) APPLIES

Column 1

Column 2

Column 3

Column 4

Item No.

Range in respect of relevant amount of earnings of employee

Factor

Amount

 

 

 

$

1

Not exceeding $93.99..................................................

0

0

2

Exceeding $93.99 but not exceeding $327.99.............

.2130

20.0200

3

Exceeding $327.99 but not exceeding $332.99...........

.3153

53.4787

4

Exceeding $332.99 but not exceeding $349.99...........

.3967

80.6330

5

Exceeding $349.99 but not exceeding $388.99...........

.3013

47.1710

6

Exceeding $388.99 but not exceeding $665.99...........

.3962

84.1290

7

Exceeding $665.99............

.4762

137.4829

TABLE 4—RELATING TO EMPLOYEE TO WHOM REGULATION 54d APPLIES

Column 1

Column 2

Column 3

Column 4

Item No.

Range in respect of relevant amount of earnings of employee

Factor

Amount

 

 

 

$

1

Not exceeding $74.99..................................................

.2225

0.2225

2

Exceeding $74.99 but not exceeding $131.99..............

.3025

6.2994

3

Exceeding $131.99 but not exceeding $408.99............

.4025

19.5687

4

Exceeding $408.99......................................................

.4825

52.3379

TABLE 5—RELATING TO EMPLOYEE TO WHOM REGULATION 54da APPLIES

Column 1

Column 2

Column 3

Column 4

Item No.

Range in respect of relevant amount of earnings of employee

Factor

Amount

 

 

 

$

1

Not exceeding $395.99.................................................

.29

0.29

2

Exceeding $395.99 but not exceeding $672.99.............

.39

39.91

3

Exceeding $672.99.......................................................

.47

93.75

NOTES

1. Notified in the Commonwealth of Australia Gazette on 7 December 1989.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1989 No. 67 and see also Statutory Rules 1989 Nos. 67, 80, 115, 123, 124, 141 and 250.

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