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1983 No. 319 INCOME TAX REGULATIONS (AMENDMENT) - SCHEDULE 1
THIRD SCHEDULE
Regulations 54B, 54BA, 54C, 54CA, 54D and 54DA
TABLE A - RATES OF DEDUCTIONS WHERE PARAGRAPH 54D (a) APPLIES AND
WHERE EMPLOYEE'S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK
IS OR ARE LESS THAN $73
------------------------------------------------------------------------------
-- Column 1 Column 2
Number of
whole dollars
in salary or
wages in
respect of
week or Amount of
part of week deduction
------------------------------------------------------------------------------
--
For $ amounts please refer phamphlet
------------------------------------------------------------------------------
--
TABLE B - RATES OF DEDUCTIONS WHERE EMPLOYEE'S SALARY OR WAGES
IN RESPECT. OF A. WEEK OR PART OF A. WEEK IS
OR ARE NOT LESS THAN $73 BUT IS OR ARE LESS THAN $751
---------------------------------------------------------------------------
Column 1 Column 2 Column 3
Number of
whole
dollars in
salary or Amount of
wages deduction Amount of deduction
respect of where where total rebate value is -
week paragraph
---------------------------------------------
or part 54D (a) Nil $780 $830 $1030
of week applies (i) (ii) (iii) (iv)
---------------------------------------------------------------------------
For $ amounts please refer phamphlet
TABLE C - WEEKLY MEDICARE LEVY ADJUSTMENT WHERE EMPLOYEE IS ENTITLED
TO MEDICARE LEVY VARIATION
---------------------------------------------------------------------------
Column 1 Column 2 Column 3
Number
of whole
dollars
in salary Dependants disclosed on declaration
or wages ------------------------------------------------------------
in respect Number of children
of week --------------------------------------------------
or part Spouse One Two Three Four Five
of week only (i) (ii) (iii) (iv) (v)
---------------------------------------------------------------------------
For $ amounts please refer phamphlet
TABLE CA
WEEKLY MEDICARE LEVY ADJUSTMENT - EMPLOYEE ENTITLED TO MEDICARE
LEVY VARIATION
AND HAVING MORE THAN 5 DEPENDENT CHILDREN
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3
Number of Dependent Children
------------------------------------------------------------------------------
--
$ $
6 . . . . . . . . . . . . . . . . . . . . . 353 335.58
7 . . . . . . . . . . . . . . . . . . . . . 375 356.39
8 . . . . . . . . . . . . . . . . . . . . . 397 377.19
9 . . . . . . . . . . . . . . . . . . . . . 418 398.00
10 . . . . . . . . . . . . . . . . . . . . . 440 418.81
------------------------------------------------------------------------------
-- Amount of Adjustment:
(i) Where weekly earnings are, or exceed, $126 but are less than $315, the
amount specified in
sub-column
(v) of Column 3 of Table C opposite to the amount specified in Column 1o
of that Table that
is equal to the number of whole dollars in the salary or wages.
(ii) Where weekly earnings are, or exceed, $315 but are less than the
amount
specified in Column 3
(above) opposite to the number of children in Column 1 (above) equal to the
number of children
disclosed on the Medicare levy variation declaration furnished by the
employee, the amount (being a
multiple of 5 cents) that is, or is nearest to, the amount equal to one per
cent of the sum of -
(A) the number of whole dollars in weekly earnings; and
(B) 99 cents.
(iii) Where weekly earnings are, or exceed $315 and fall between the amount
specified in Column 2
(above) and the amount specified in Column 3 (above), opposite to the
number
of children in
Column 1 (above) equal to the number of children disclosed on the Medicare
level variation
declaration
furnished by the employee, the amount (being a multiple of 5 cents) )
that is, or is nearest to, one
per cent of the amount so specified in Column 3 less the amount equal to 19
per cent of the difference
between 1 per cent of the sum of -
(A) the number of whole dollars in weekly earnings; and
(B) 99 cents
and the amount so specified in Column 3.
TABLE D - RATES OF DEDUCTION (WHERE EMPLOYEE IS A PRESCRIBED PERSON)
INCORPORATING HALF
MEDICARE LEVY AND WITH NO MEDICARE LEVY
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3
Number of (No levy) (Half-levy)
whole Amount of Amount of
dollars deduction) deduction where
in salary where sub- sub-paragraph
or wages paragraph 54BA (b) (i) or
in 54BA (a) (i) 54CA (b) (i)
respect applies and
of week or where total
or rebate value
part of 54CA (a) (i) is -
week applies
Nil $780 $830 $1030
(i) (ii) (iii) (iv)
------------------------------------------------------------------------------
--
For $ amounts please refer phamphlet
TABLE E
WEEKLY MEDICARE (HALF-LEVY) ADJUSTMENT
Employee entitled to Medicare (half-levy) variation
------------------------------------------------------------------------------
--
Column 1 Column 2
Number of Number of children disclosed on declaration
whole ------------------------------------------------------------
dollars in One Two Three Four Five
salary or (i) (ii) (iii) (iv) (v)
wages in
respect of
week or part
of week
------------------------------------------------------------------------------
--
For $ amounts please refer phamphlet
TABLE EA
WEEKLY MEDICARE (HALF-LEVY) ADJUSTMENT
EMPLOYEE ENTITLED TO MEDICARE (HALF-LEVY) VARIATION AND
HAVING MORE THAN 5 DEPENDENT
CHILDREN
------------------------------------------------------------------------------
--
Column 1 Column 2 Column
3 Number of dependent children
------------------------------------------------------------------------------
--
$ $
6 . . . . . . . . . . . . . . . . . . . . 353 335.58
7 . . . . . . . . . . . . . . . . . . . . 375 356.39
8 . . . . . . . . . . . . . . . . . . . . 397 377.19
9 . . . . . . . . . . . . . . . . . . . . 418 398.00
10 . . . . . . . . . . . . . . . . . . . 440 418.81
------------------------------------------------------------------------------
-- Amount of Adjustment:
(i) Where weekly earnings are, or exceed $211 but are less than $315, the
amount specified in
sub-column
(v) of Column 2 of Table E opposite to the amount specified in Column 1o
of that Table that
is equal to the number of whole dollars in the salary or wages.
(ii) Where weekly earnings are, or exceed $315 but are less than the amount
specified in Column 3
(above) opposite to the number of children in Column 1 (above) equal to the
number of children
disclosed on the Medicare levy variation declaration furnished by the
employee, the amount (being a
multiple of 5 cents) that is, or is nearest to, the amount equal to one half
of one per cent of the sum
of -
(A) the number of whole dollars in weekly earnings; and
(B) 99 cents.
(iii) Where weekly earnings are, or exceed $315 and fall between the amount
specified in Column 2
(above) and the amount specified in Column 3 (above) opposite to the number
of
children in
Column 1 (above) equal to the number of children disclosed on the Medicare
levy variation
declaration
furnished by the employee, the amount (being a multiple of 5 cents) that)
is, or is nearest to, one
per cent of the amount so specified in Column 3 less the amount equal to
nine-and-one-half
per cent
of the difference between one half of one per cent of the sum of -
(A) the number of whole dollars in weekly earnings; and
(B) 99 cents
and the amount so specified in Column 3.
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