Commonwealth Numbered Regulations

1993 No. 288 INCOME TAX REGULATIONS (AMENDMENT) - REG 9

9.1 Omit the Schedule, substitute:
                       SCHEDULE 3                   Regulation 71

Tables to be used in calculation of income tax instalment
amounts in relation to employees
TABLE 1-EMPLOYEES TO WHOM PARAGRAPH 72 (1) (c) APPLIES
Column 1  Column 2                   Column 3       Column 4

Item      Range in respect of        Factor         Amount

          relevant amount of                           $

earnings of employee
  1       Not exceeding $98.99            0               0

  2       Exceeding $98.99 but       0.2031         20.1900

not exceeding $239.99
  3       Exceeding $239.99 but      0.4062         68.9915

not exceeding $257.99
  4       Exceeding $257.99 but      0.2173         20.1863

not exceeding $391.99
  5       Exceeding $391.99 but      0.3540         73.7727

not exceeding $723.99
  6       Exceeding $723.99 but      0.4440        138.9881

not exceeding $954.99
  7       Exceeding $954.99          0.4840        177.2035

TABLE 2-EMPLOYEES TO WHOM PARAGRAPH 73 (1) (c) APPLIES
Column 1  Column 2                   Column 3       Column 4

Item      Range in respect of        Factor         Amount

          relevant amount of                           $

earnings of employee
  1       Not exceeding $98.99            0              0

  2       Exceeding $98.99 but       0.2031          20.19

not exceeding $391.99
  3       Exceeding $391.99 but      0.3400          73.86

not exceeding $723.99
  4       Exceeding $723.99 but      0.4300         139.07

not exceeding $954.99
  5       Exceeding $954.99          0.4700         177.29

TABLE 3-EMPLOYEES TO WHOM PARAGRAPH 73 (1) (d) APPLIES
Column 1  Column 2                   Column 3       Column 4

Item      Range in respect of        Factor         Amount

          relevant amount of                           $

earnings of employee
  1       Not exceeding $98.99            0                0

  2       Exceeding $98.99 but       0.2031          20.1900

not exceeding $391.99
  3       Exceeding $391.99 but      0.3400          73.8576

not exceeding $403.99
  4       Exceeding $403.99 but      0.4400         114.3307

not exceeding $434.99
  5       Exceeding $434.99 but      0.3470          73.8149

not exceeding $723.99
  6       Exceeding $723.99 but      0.4370         139.0303

not exceeding $954.99
  7       Exceeding $954.99          0.4770         177.2457

TABLE 4-EMPLOYEES TO WHOM REGULATION 77 APPLIES
Column 1  Column 2                   Column 3       Column 4

Item      Range in respect of        Factor         Amount

          relevant amount of                           $

earnings of employee
  1       Not exceeding $106.99      0.2140           0.2140

  2       Exceeding $106.99 but      0.3540          15.2909

not exceeding $439.99
  3       Exceeding $439.99 but      0.4440          54.9255

not exceeding $670.99
  4       Exceeding $670.99          0.4840          81.7717

TABLE 5-EMPLOYEES TO WHOM REGULATION 78 APPLIES
Column 1  Column 2                   Column 3       Column 4

Item      Range in respect of        Factor         Amount

          relevant amount of                           $

earnings of employee
  1       Not exceeding $397.99      0.29             0.29

  2       Exceeding $397.99 but      0.34            20.19

not exceeding $729.99
  3       Exceeding $729.99 but      0.43            85.96

not exceeding $960.99
  4       Exceeding $960.99          0.47           124.42