Commonwealth Numbered Regulations

1986 No. 325 INCOME TAX REGULATIONS (AMENDMENT) - REG 6

6. Regulation 54BA of the Principal Regulations is repealed and the following
regulation substituted: Rate of deductions - employee, being a prescribed
person, claiming general exemption and Medicare levy variation

"54BA. (1) Subject to this Subdivision, where an employee, being a prescribed
person, has furnished to his employer -

   (a)  a declaration referred to in paragraph 54A (2) (a), not being a
declaration to the effect that he is a prescribed non-resident or in
which he has claimed a concessional rebate in respect of a dependant;
and

   (b)  a Medicare levy variation declaration under regulation 54DACA, being a
        declaration that, by virtue of regulation 54DAG, has effect for the
        purposes of 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 salary or wages (other than an amount referred to in
        paragraph 54DAAA (a), (b) or (c)) that the employee receives or is
        entitled to receive in respect of a week or part of a week is -

   (c)  if paragraph (d) or (e) does not apply - the amount that, in
        accordance with regulation 54AB, is, for the purposes of this
        paragraph, the income tax instalment amount in relation to the
        employee in respect of that week or part of a week;

   (d)  if the employee has -

        (i)    a dependent spouse who is not a prescribed person; or

        (ii)   one or more than one dependent child who is not a prescribed
               person, and paragraph (e) does not apply - the amount that, in
               accordance with regulation 54AB, is, for the purposes of this
               paragraph, the income tax instalment amount in relation to the
               employee in respect of that week or part of a week; or

   (e)  if the employee has -

        (i)    a dependent spouse who is not a prescribed person; or

        (ii)   one or more than one dependent child who is not a prescribed
               and the relevant amount of earnings of the employee in respect
               of that week or part of a week is not less than $253 but is
               less than the amount that is the shading out point in relation
               to the employee - the amount equal to the difference between -

        (iii)  the amount that, but for this paragraph would have been
ascertained under paragraph (d) in respect of the employee;
and

        (iv)   the amount that, in accordance with sub-regulations (2) and
               (3), is, in relation to the employee, the Medicare levy
               adjustment amount in respect of that week or part of a week.

"(2) Subject to sub-regulation (3), the amount that is, in relation to an
employee to whom paragraph (1) (e) applies, the Medicare levy adjustment
amount in respect of a week or part of a week is -

   (a)  if the relevant amount of earnings of the employee in respect of
that week or part of a week is less than $269 - the amount in dollars
and cents ascertained in accordance with the formula -
A - 252.76
___________ ;
10

   (b)  if the relevant amount of earnings of the employee in respect of
that week or part of a week is not less than $269 but is less than
the amount that is the weekly family income threshold in relation
to the employee - the amount in dollars and cents ascertained in
accordance with the formula -
A
_____; or
160

   (c)  if the relevant amount of earnings of the employee in respect of
that week or part of a week is not less than the amount that is the weekly
family income threshold in relation to the employee - the amount in dollars
and cents ascertained in accordance with the formula -
                               B   18.75 (A - B)

__________________,
                               160        200
where -
A is the relevant amount of earnings of the employee in respect
of that week or part of a week; and
B is the weekly family income threshold in relation to the employee.

"(3) Where the number of cents included in an amount ascertained in accordance
with a formula referred to in sub-regulation (2) -

   (a)  is not a whole number; or

   (b)  is a whole number that is not a multiple of 5, there shall be
        substituted for the number of cents included in that amount -

   (c)  if paragraph (d) does not apply - the whole number nearest to that
amount that is a multiple of 5; or

   (d)  if that number of cents is a number consisting of -

        (i)    a whole number of cents that is, or ends in, 2 or 7; and

        (ii)   half a cent, the next higher whole number that is a multiple of
               5.".