Commonwealth Numbered Regulations

1996 No. 133 INCOME TAX REGULATIONS (AMENDMENT) - REG 6

6.1 After regulation 72, insert: Rate of deductions-members of the Defence
Force etc.

"72A. (1) Subject to this Subdivision, if an employee to whom section 8A of
the Medicare Levy Act 1986 applies (other than an employee to whom regulation
81 applies) has furnished to his or her employer:

   (a)  a declaration referred to in paragraph 70 (4) (a), not being a
        declaration to the effect that he or she is a prescribed non-resident
        or in which he or she has claimed a concessional rebate in respect of
        a dependant; and

   (b)  under regulation 86, a Medicare levy variation declaration that, by
        virtue of regulation 90, 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 80 (a),
        (b) or (c) or regulation 80A or 82) that the employee receives or is
        entitled to receive in respect of a week or part of a week is:

   (c)  if paragraph (d), (e), or (f) does not apply-the amount that, in
        accordance with regulation 71, 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

   (d)  if the employee has stated in his or her Medicare levy variation
        declaration that he or she has a dependent spouse or one, or more than
        one, dependent child and the relevant amount of earnings of the
        employee in respect of that week or part of a week is not less than
        $243 but is less than the amount that is the shading out point in
        relation to the employee-the amount equal to the difference between:

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

        (ii)   the amount that, in accordance with subregulations (2) and (4),
               is, in relation to the employee, the Medicare levy adjustment
               amount 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 a person
               to whom section 8A of the Medicare Levy Act 1986 applies; or

        (ii)   one, or more than one, dependent child who is not a prescribed
               person or a person to whom section 8A of the
               Medicare Levy Act 1986 applies;
and paragraph (f) does not apply-the amount that, in accordance with
regulation 71, 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

   (f)  if the employee has:

        (i)    a dependent spouse who is not a prescribed person or a person
               to whom section 8A of the Medicare Levy Act 1986 applies; or

        (ii)   one, or more than one, dependent child who is not a prescribed
               person or a person to whom section 8A of the
               Medicare Levy Act 1986 applies; and the relevant amount of
               earnings of the employee in respect of that week or part of a
               week is not less than $411 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 (e) in respect of the employee; and

        (iv)   the amount that, in accordance with subregulations (3) and (4),
               is, in relation to the employee, the Medicare levy adjustment
               amount in respect of that week or part of a week.

"(2) Subject to subregulation (4), the amount that is, in relation to an
employee to whom paragraph (1) (d) 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 $266-the amount in dollars and
        cents ascertained in accordance with the formula:
(A - 243.72) X 0.0235; or

   (b)  if the relevant amount of earnings of the employee in respect of that
        week or part of a week is not less than $266 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 X 0.002; or

   (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 X 0.002) - ((A - B) X 0.0215); 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) Subject to subregulation (4), the amount that is, in relation to an
employee to whom paragraph (1) (f) 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 $449-the amount in dollars and
        cents ascertained in accordance with the formula:
(A - 411.5) X 0.1118; or

   (b)  if the relevant amount of earnings of the employee in respect of that
        week or part of a week is not less than $449 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 X 0.0095; or

   (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  X  0.0095)  -   ((A  -  B)  X  0.1023);
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.

"(4) If the number of cents included in an amount ascertained in accordance
with a formula referred to in subregulation (2) or (3):

   (a)  is not a whole number; or

   (b)  is a whole number that is not a multiple of 5; there must be
        substituted for the number of cents included in that amount:

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

   (d)  if that number of cents is a number that is, or ends in, 2.5 or 7.5,
        the next higher whole number that is a multiple of 5.".