INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 26 26. Schedule 3 (Tables to be used in calculation of income tax instalment amounts in relation to employees)

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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 26

26. Schedule 3 (Tables to be used in calculation of income tax instalment amounts in relation to employees)

26.1 Omit Table 1, substitute:
TABLE 1 - EMPLOYEES TO WHOM PARAGRAPH 72 (1) (c) APPLIES

Column 1  Column 2                                Column 3  Column 4
Item no.  Range of relevant amount of employee's  Factor    Amount
          earnings                                        $
1    Not exceeding $98.99                           0         0
2    Exceeding $98.99 but not exceeding $247.99     0.2031    20.1900
3    Exceeding $247.99 but not exceeding $267.99    0.4062    70.6827
4    Exceeding $267.99 but not exceeding $391.99    0.2183    20.1865
5    Exceeding $391.99 but not exceeding $723.99    0.3550    73.7729
6    Exceeding $723.99 but not exceeding $954.99    0.4450    138.9883
7    Exceeding $954.99                              0.4850    177.2037


26.2 Omit Tables 1A and 1B.

26.3 Omit Table 3, substitute:
TABLE 3 - EMPLOYEES TO WHOM PARAGRAPH 73 (1) (d) APPLIES

Column 1  Column 2                                 Column 3  Column 4
Item no.  Range of relevant amount of employee's   Factor    Amount
          earnings                                         $
1    Not exceeding $98.99                           0         0
2    Exceeding $98.99 but not exceeding $391.99     0.2031    20.1900
3    Exceeding $391.99 but not exceeding $418.99    0.3400    73.8576
4    Exceeding $418.99 but not exceeding $452.99    0.4400    115.8422
5    Exceeding $452.99 but not exceeding $723.99    0.3475    73.8131
6    Exceeding $723.99 but not exceeding $954.99    0.4375    139.0285
7    Exceeding $954.99                              0.4775    177.2439


26.4 Omit Table 4, substitute:
TABLE 4 - EMPLOYEES TO WHOM REGULATION 77 APPLIES

Column 1  Column 2                                 Column 3  Column 4
Item no.  Range of relevant amount of employee's   Factor    Amount
          earnings                                         $
1    Not exceeding $106.99                          0.2150    0.2150
2    Exceeding $106.99 but not exceeding $439.99    0.3550    15.2919
3    Exceeding $439.99 but not exceeding $670.99    0.4450    54.9265
4    Exceeding $670.99                              0.4850    81.7727

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