STATUTORY RULES
1970 No.
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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT
1936-1969.*
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 1936-1969.
Dated this eleventh day of September, 1970.
Paul Hasluck
Governor-General.
By His Excellency's Command,
Treasurer.
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Amendments of the Income Tax Regulations†
Commencement.
1. These Regulations shall come into operation on the first day of October, 1970.
2. Regulation 54a of the Income Tax Regulations is repealed and the following regulation is inserted in its stead:—
Rules of deduction in absence of claim in respect of dependants.
" 54a. Subject to these Regulations, the prescribed rate at which deductions are to be made for the purposes of section 221c of the Act from the salary or wages of an employee in respect of a week or part of a week is—
(a) where the salary or wages do not exceed One hundred dollars— the rate specified in sub-column (i) of Column 2 of Table A in the Third Schedule to these Regulations opposite to the limits specified in Column 1 of that Table within which the salary or wages are included;
(b) where the salary or wages exceed One hundred dollars but do not exceed Five hundred dollars—the rate specified in Column 2 of Table B in the Third Schedule to these Regulations opposite to the limits specified in Column 1 of that Table within which the salary or wages are included; or
(c) where the salary or wages exceed Five hundred dollars—Two hundred and forty-three dollars fifty cents plus an amount of Sixty cents for each dollar or part of a dollar by which the salary or wages exceed Five hundred dollars.".
Third Schedule.
3. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—
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* Notified in the Commonwealth Gazette on 1970.
†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; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92; 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; 1966, No. 156; 1967, Nos. 112 and 126; 1968, No. 1; 1969, No. 68; and 1970, No. 43.
21798/70— Price 15c 5/8.9.1970