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1983 No. 319 INCOME TAX REGULATIONS (AMENDMENT) - REG 10
Rate of deductions where employee is a prescribed non-resident
10. Regulation 54DA of the Income Tax Regulations is amended by omitting
paragraphs (a) to (d) and substituting the following paragraphs -
"(a) if the salary or wages is or are less than $375 - the amount that is
equal to 30 per cent of the number of whole dollars in the salary or
wages;
(b) if the salary or wages is or are $375 or more but less than $688 - the
amount that is equal to the sum of $112.20 and the amount (being a
multiple of 5 cents) that is, or is nearest to, the amount ascertained by
multiplying 46 cents by the number equal to the number of whole
dollars by which the amount of the salary or wages exceeds $374; or
(c) if the salary or wages is or are $688 or more - the amount equal to
the
sum of $256.15 and the amount ascertained by multiplying 60 cents
by the number equal to the number of whole dollars by which the
amount of the salary or wages exceeds $687.".
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