Commonwealth Numbered Regulations

1982 No. 115 INCOME TAX REGULATIONS (AMENDMENT) - REG 2

2. Regulation 54DAA is amended-
(a) by omitting from sub-regulation (1) "an area described in Part I of
Schedule 2 to the Act" and substituting "the special area within Zone A";

   (b)  by omitting from sub-regulation (1) "$4.15" (wherever occurring) and
        substituting "$14.40";

   (c)  by omitting from sub-regulation (1) "12 cents" (wherever occurring)
        and substituting "24 cents";
(d) by omitting from sub-regulation (2) "an area described in Part II of
Schedule 2 to the Act" and substituting "the special area within Zone B";

   (e)  by omitting from sub-regulation (2) "70 cents" (wherever occurring)
        and substituting "$14.40";

   (f)  by omitting from sub-regulation (2) "2 cents" (wherever occurring) and
        0 substituting "10 cents"; and

   (g)  by adding at the end thereof the following sub-regulations:

"(3) Subject to this Subdivision, where any salary or wages (other than an
amount referred to in paragraph 54DAAA (a), (b) or (c)) that an employee
receives or is entitled to receive in respect of a week or part of a week is
or are paid in Zone A but not in the special area within Zone A and the
employee has furnished to his employer a declaration under this Subdivision,
the prescribed rate of deductions to be made for the purposes of section 221C
of the Act by the employer from payments of the salary or wages is the rate
obtained by deducting from the rate that would, but for this regulation, have
been applicable in accordance with regulation 54B or 54C, as the case
requires-

   (a)  where the employee has claimed a concessional rebate in respect of a
        dependant but has not claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    $4.15; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 24 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the number of dollars in the total rebate value
               of the employee specified in the declaration by 25;

   (b)  where the employee has claimed a concessional rebate in respect of a
        dependant and has claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    $4.15; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 24 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the sum of the number of dollars in the total
               rebate value and the number of dollars in the total zone rebate
               value of the employee specified in the declaration by 25;

   (c)  where the employee has not claimed a concessional rebate in respect of
        a dependant but has claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    $4.15; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 24 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the number of dollars in the total zone rebate
               value of the employee specified in the declaration by 25; or

   (d)  in any other case-$4.15.

"(4) Subject to this Subdivision, where any salary or wages (other than an
amount referred to in paragraph 54DAAA (a), (b) or (c) ) that an employee
receives or is entitled to receive in respect of a week or part of a week is
or are paid in Zone B but not in the special area within Zone B and the
employee has furnished to his employer a declaration under this Subdivision,
the prescribed rate of deductions to be made for the purposes of section 221C
of the Act by the employer from payments of the salary or wages is the rate
obtained by deducting from the rate that would, but for this regulation, have
been applicable in accordance with regulation 54B or 54C, as the case
requires-

   (a)  where the employee has claimed a concessional rebate in respect of a
        dependant but has not claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    70 cents; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 10 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the number of dollars in the total rebate value
               of the employee specified in the declaration by 25;

   (b)  where the employee has claimed a concessional rebate in respect of a
        dependant and has claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    70 cents; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 10 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the sum of the number of dollars in the total
               rebate value and the number of dollars in the total zone rebate
               value of the employee specified in the declaration by 25;

   (c)  where the employee has not claimed a concessional rebate in respect of
        a dependant but has claimed a zone rebate in respect of a zone
        dependant-the amount equal to the sum of-

        (i)    70 cents; and

        (ii)   the amount (being a multiple of 5 cents) that is, or is nearest
               to, the amount ascertained by multiplying 10 cents by the
               number (disregarding any fraction) ascertained by dividing the
               number equal to the number of dollars in the total zone rebate
               value of the employee specified in the declaration by 25; or

   (d)  in any other case-70 cents.".