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Act Repealed Latest version as at 04 July 1975 (as enacted) | 1975 No 16

Land and Income Tax Amendment Act 1975

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Act Repealed Latest version as at 04 July 1975 (as enacted) | 1975 No 16

Land and Income Tax Amendment Act 1975

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Land and Income Tax Amendment Act 1975

Public Act
  
1975 No 16
Date of assent
  
4 July 1975
 

Contents

An Act to amend the Land and Income Tax Act 1954

BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:

1 Short Title

This Act may be cited as the Land and Income Tax Amendment Act 1975, and shall be read together with and deemed part of the Land and Income Tax Act 1954 (hereinafter referred to as the principal Act).

2 Amounts of certain rebates and basic rates of income tax for income year that commenced on 1 April 1975

In respect of the tax on income derived in the income year that commenced on the 1st day of April 1975, the principal Act shall be deemed to have effect as if it had been amended as follows:

(a)

By omitting from section 79a(2) (as substituted by section 55(6) of the Land and Income Tax Amendment Act 1973) and from section 80 (as substituted by section 49 of that Act) and from section 81(1) (as substituted by section 50 of that Act) and from section 82(1) (as substituted by section 51 of that Act) and from section 83(2) (as substituted by section 52(2) of that Act) the expression “$125”, and substituting in each case the expression “$145”:

(b)

By omitting from section 81(2) (as substituted by section 50 of the Land and Income Tax Amendment Act 1973) and from section 82(2) (as substituted by section 51 of that Act) the expression “$688”, and substituting in each case the expression “$738”:

(c)

By repealing Part D of the First Schedule (which Part was substituted by section 57(1) of the Land and Income Tax Amendment Act 1973), and substituting the new Part D set out in the First Schedule to this Act.

3 Amounts of certain rebates and basic rates of income tax for income year commencing on 1 April 1976 and subsequent income years

(1)

The principal Act is hereby amended—

(a)

By omitting from section 79a(2) (as substituted by section 55(6) of the Land and Income Tax Amendment Act 1973) and from section 80(as substituted by section 49 of that Act) and from section 81(1) (as substituted by section 50 of that Act) and from section 82(1) (as substituted by section 51 of that Act) and from section 83(2) (as substituted by section 52(2) of that Act) the expression “$125”, and substituting in each case the expression “$155”:

(b)

By omitting from section 81(2) (as substituted by section 50 of the Land and Income Tax Amendment Act 1973) and from section 82(2) (as substituted by section 51 of that Act) the expression “$688”, and substituting in each case the expression “$763”:

(c)

By repealing Part D of the First Schedule (which Part was substituted by section 57(1) of the Land and Income Tax Amendment Act 1973), and substituting the new Part D set out in the Second Schedule to this Act.

(2)

Section 14 of the Income Tax Assessment Act 1957 is hereby amended by omitting from subsection (4) (as substituted by section 33(1) of the Land and Income Tax Amendment Act 1965 and amended by section 56(1) of the Land and Income Tax Amendment Act 1973) and from subsection (5) (as so substituted and amended by section 56(2) of the Land and Income Tax Amendment Act 1973) the expression “$313”, and substituting in each case the expression “$388”.

(3)

The Land and Income Tax Amendment Act 1973 is hereby consequentially amended by repealing subsections (1) and (2) of section 56.

(4)

This section shall come into force on the 1st day of April 1976, and shall apply with respect to the tax on income derived in the income year commencing on that date and in every subsequent year.

4 Tax deductions

(1)

The Income Tax Assessment Act 1957 is hereby further amended by repealing Appendix A to the First Schedule (as substituted by section 58(2) of the Land and Income Tax Amendment Act 1973), and substituting the new Appendix A set out in the Third Schedule to this Act.

(2)

The Land and Income Tax Amendment Act 1973 is hereby consequentially amended by repealing section 58(2).

(3)

This section shall apply with respect to every tax deduction from payments of salaries and wages for every pay period ending on or after the 15th day of July 1975.

SCHEDULES

FIRST SCHEDULE New Part “D” of First Schedule to Principal Act

Section 2(c)

“PART D Rates Referred to in Paragraph (b) of Clause 5 or Clause 6 of Part A

The rate of tax for every $1 shall be—
On so much of the income as— cents
Does not exceed $2,000 19.50
Exceeds $2,000 but does not exceed $2,500 21.42
” $2,500 ” $3,000 24.34
” $3,000 ” $3,500 26.70
” $3,500 ” $4,000 29.48
” $4,000 ” $4,500 31.98
” $4,500 ” $5,000 34.20
” $5,000 ” $5,500 37.20
” $5,500 ” $6,000 40.06
” $6,000 ” $6,500 43.06
” $6,500 ” $7,000 45.64
” $7,000 ” $8,000 45.92
” $8,000 ” $9,000 48.00
” $9,000 ” $10,000 48.14
” $10,000 ” $11,000 49.00
” $11,000 ” $12,000 49.14
” $12,000 ” $14,000 50.00
” $14,000 ” $16,000 50.72
” $16,000 ” $18,000 51.44
” $18,000 ” $20,000 52.88
” $20,000 ” $22,000 55.04
” $22,000 57.20”

SECOND SCHEDULE New Part “D” of First Schedule to Principal Act

Section 3(1)(c)

“PART D Rates Referred to in Paragraph (b) of Clause 5 or Clause 6 of Part A

The rate of tax for every $1 shall be—
On so much of the income as— cents
Does not exceed $2,000 20.0
Exceeds $2,000 but does not exceed $2,500 21.0
” $2,500 ” $3,000 23.5
” $3,000 ” $3,500 26.0
” $3,500 ” $4,000 28.5
” $4,000 ” $4,500 31.0
” $4,500 ” $5,000 33.5
” $5,000 ” $5,500 36.5
” $5,500 ” $6,000 39.5
” $6,000 ” $6,500 42.5
” $6,500 ” $8,000 45.5
” $8,000 ” $10,000 48.0
” $10,000 ” $12,000 49.0
” $12,000 ” $14,000 50
” $14,000 ” $16,000 51
” $16,000 ” $18,000 52
” $18,000 ” $20,000 54
” $20,000 ” $22,000 57
Over $22,000 60”

THIRD SCHEDULE NEW APPENDIX “A” TO FIRST SCHEDULE TO INCOME TAX ASSESSMENT ACT 1957

Section 4(1)

“APPENDIX A Tax Deductions From Payments for Weekly Pay Periods

WEEKLY EARNINGS TAX TO BE DEDUCTED NO DECLARATION WEEKLY EARNINGS TAX TO BE DEDUCTED NO DECLARATION WEEKLY EARNINGS TAX TO BE DEDUCTED NO DECLARATION WEEKLY EARNINGS TAX TO BE DEDUCTED NO DECLARATION
CODE S CODE M CODE S CODE M CODE S CODE M CODE S CODE M
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
.50 .00 .00 .12 25.50 2.11 .00 6.37 50.50 7.30 4.31 12.62 75.50 13.82 10.84 18.87
1.00 .00 .00 .25 26.00 2.21 .00 6.50 51.00 7.41 4.43 12.75 76.00 13.96 10.98 19.00
1.50 .00 .00 .37 26.50 2.31 .00 6.62 51.50 7.53 4.55 12.87 76.50 14.11 11.12 19.12
2.00 .00 .00 .50 27.00 2.41 .00 6.75 52.00 7.65 4.67 13.00 77.00 14.25 11.27 19.25
2.50 .00 .00 .62 27.50 2.51 .00 6.87 52.50 7.77 4.78 13.12 77.50 14.40 11.42 19.37
3.00 .00 .00 .75 28.00 2.61 .00 7.00 53.00 7.88 4.90 13.25 78.00 14.56 11.58 19.50
3.50 .00 .00 .87 28.50 2.71 .00 7.12 53.50 8.00 5.02 13.37 78.50 14.71 11.73 19.62
4.00 .00 .00 1.00 29.00 2.81 .00 7.25 54.00 8.12 5.14 13.50 79.00 14.87 11.89 19.75
4.50 .00 .00 1.12 29.50 2.91 .00 7.37 54.50 8.24 5.25 13.62 79.50 15.02 12.04 19.87
5.00 .00 .00 1.25 30.00 3.01 .03 7.50 55.00 8.35 5.37 13.75 80.00 15.18 12.20 20.00
5.50 .00 .00 1.37 30.50 3.11 .13 7.62 55.50 8.47 5.49 13.87 80.50 15.33 12.35 20.12
6.00 .00 .00 1.50 31.00 3.21 .23 7.75 56.00 8.59 5.61 14.00 81.00 15.49 12.51 20.25
6.50 .00 .00 1.62 31.50 3.31 .33 7.87 56.50 8.71 5.72 14.12 81.50 15.64 12.66 20.37
7.00 .00 .00 1.75 32.00 3.41 .43 8.00 57.00 8.82 5.84 14.25 82.00 15.80 12.82 20.50
7.50 .00 .00 1.87 32.50 3.51 .53 8.12 57.50 8.94 5.96 14.37 82.50 15.95 12.97 20.62
8.00 .00 .00 2.00 33.00 3.61 .63 8.25 58.00 9.07 6.08 14.50 83.00 16.11 13.13 20.75
8.50 .00 .00 2.12 33.50 3.71 .73 8.37 58.50 9.20 6.21 14.62 83.50 16.26 13.28 20.87
9.00 .00 .00 2.25 34.00 3.81 .83 8.50 59.00 9.33 6.34 14.75 84.00 16.42 13.44 21.00
9.50 .00 .00 2.37 34.50 3.91 .93 8.62 59.50 9.46 6.47 14.87 84.50 16.57 13.59 21.12
10.00 .00 .00 2.50 35.00 4.01 1.03 8.75 60.00 9.59 6.60 15.00 85.00 16.73 13.75 21.25
10.50 .00 .00 2.62 35.50 4.11 1.13 8.87 60.50 9.72 6.73 15.12 85.50 16.88 13.90 21.37
11.00 .00 .00 2.75 36.00 4.21 1.23 9.00 61.00 9.85 6.86 15.25 86.00 17.04 14.06 21.50
11.50 .00 .00 2.87 36.50 4.31 1.33 9.12 61.50 9.98 6.99 15.37 86.50 17.19 14.21 21.62
12.00 .00 .00 3.00 37.00 4.41 1.43 9.25 62.00 10.11 7.12 15.50 87.00 17.36 14.38 21.75
12.50 .00 .00 3.12 37.50 4.51 1.53 9.37 62.50 10.24 7.25 15.62 87.50 17.53 14.55 21.87
13.00 .00 .00 3.25 38.00 4.61 1.63 9.50 63.00 10.37 7.38 15.75 88.00 17.70 14.72 22.00
13.50 .00 .00 3.37 38.50 4.71 1.73 9.62 63.50 10.50 7.51 15.87 88.50 17.86 14.88 22.12
14.00 .00 .00 3.50 39.00 4.82 1.84 9.75 64.00 10.63 7.64 16.00 89.00 18.03 15.05 22.25
14.50 .00 .00 3.62 39.50 4.92 1.94 9.87 64.50 10.76 7.77 16.12 89.50 18.20 15.22 22.37
15.00 .01 .00 3.75 40.00 5.03 2.05 10.00 65.00 10.89 7.90 16.25 90.00 18.37 15.39 22.50
15.50 .11 .00 3.87 40.50 5.13 2.15 10.12 65.50 11.02 8.03 16.37 90.50 18.53 15.55 22.62
16.00 .21 .00 4.00 41.00 5.24 2.26 10.25 66.00 11.15 8.16 16.50 91.00 18.70 15.72 22.75
16.50 .31 .00 4.12 41.50 5.34 2.36 10.37 66.50 11.28 8.29 16.62 91.50 18.87 15.89 22.87
17.00 .41 .00 4.25 42.00 5.45 2.47 10.50 67.00 11.41 8.42 16.75 92.00 19.04 16.06 23.00
17.50 .51 .00 4.37 42.50 5.55 2.57 10.62 67.50 11.54 8.56 16.87 92.50 19.20 16.22 23.12
18.00 .61 .00 4.50 43.00 5.66 2.68 10.75 68.00 11.68 8.70 17.00 93.00 19.37 16.39 23.25
18.50 .71 .00 4.62 43.50 5.76 2.78 10.87 68.50 11.83 8.84 17.12 93.50 19.54 16.56 23.37
19.00 .81 .00 4.75 44.00 5.87 2.89 11.00 69.00 11.97 8.99 17.25 94.00 19.71 16.73 23.50
19.50 .91 .00 4.87 44.50 5.97 2.99 11.12 69.50 12.11 9.13 17.37 94.50 19.87 16.89 23.62
20.00 1.01 .00 5.00 45.00 6.08 3.10 11.25 70.00 12.25 9.27 17.50 95.00 20.04 17.06 23.75
20.50 1.11 .00 5.12 45.50 6.18 3.20 11.37 70.50 12.40 9.41 17.62 95.50 20.21 17.23 23.87
21.00 1.21 .00 5.25 46.00 6.29 3.31 11.50 71.00 12.54 9.56 17.75 96.00 20.38 17.40 24.00
21.50 1.31 .00 5.37 46.50 6.39 3.41 11.62 71.50 12.68 9.70 17.87 96.50 20.55 17.57 24.12
22.00 1.41 .00 5.50 47.00 6.50 3.52 11.75 72.00 12.82 9.84 18.00 97.00 20.74 17.76 24.25
22.50 1.51 .00 5.62 47.50 6.60 3.62 11.87 72.50 12.97 9.98 18.12 97.50 20.92 17.94 24.37
23.00 1.61 .00 5.75 48.00 6.71 3.73 12.00 73.00 13.11 10.13 18.25 98.00 21.10 18.12 24.50
23.50 1.71 .00 5.87 48.50 6.83 3.84 12.12 73.50 13.25 10.27 18.37 98.50 21.28 18.30 24.62
24.00 1.81 .00 6.00 49.00 6.94 3.96 12.25 74.00 13.39 10.41 18.50 99.00 21.47 18.49 24.75
24.50 1.91 .00 6.12 49.50 7.06 4.08 12.37 74.50 13.54 10.55 18.62 99.50 21.65 18.67 24.87
25.00 2.01 .00 6.25 50.00 7.18 4.20 12.50 75.00 13.68 10.70 18.75 100.00 21.83 18.85 25.00
100.50 22.01 19.03 25.12 131.00 34.55 31.57 34.55 181.00 57.98 55.00 57.98 231.00 82.37 79.39 82.37
101.00 22.20 19.22 25.25 132.00 35.01 32.03 35.01 182.00 58.46 55.48 58.46 232.00 82.87 79.89 82.87
101.50 22.38 19.40 25.37 133.00 35.46 32.48 35.46 183.00 58.94 55.96 58.94 233.00 83.37 80.39 83.37
102.00 22.56 19.58 25.50 134.00 35.92 32.94 35.92 184.00 59.42 56.44 59.42 234.00 83.87 80.89 83.87
102.50 22.74 19.76 25.62 135.00 36.37 33.39 36.37 185.00 59.90 56.92 59.90 235.00 84.37 81.39 84.37
103.00 22.93 19.95 25.75 136.00 36.83 33.85 36.83 186.00 60.38 57.40 60.38 236.00 84.87 81.89 84.87
103.50 23.11 20.13 25.87 137.00 37.28 34.30 37.28 187.00 60.86 57.88 60.86 237.00 85.37 82.39 85.37
104.00 23.29 20.31 26.00 138.00 37.74 34.76 37.74 188.00 61.34 58.36 61.34 238.00 85.87 82.89 85.87
104.50 23.47 20.49 26.12 139.00 38.19 35.21 38.19 189.00 61.82 58.84 61.82 239.00 86.37 83.39 86.37
105.00 23.66 20.68 26.25 140.00 38.65 35.67 38.65 190.00 62.30 59.32 62.30 240.00 86.87 83.89 86.87
105.50 23.84 20.86 26.37 141.00 39.10 36.12 39.10 191.00 62.78 59.80 62.78 241.00 87.37 84.39 87.37
106.00 24.03 21.05 26.50 142.00 39.56 36.58 39.56 192.00 63.26 60.28 63.26 242.00 87.87 84.89 87.87
106.50 24.23 21.25 26.62 143.00 40.01 37.03 40.01 193.00 63.75 60.77 63.75 243.00 88.37 85.39 88.37
107.00 24.42 21.44 26.75 144.00 40.47 37.49 40.47 194.00 64.24 61.26 64.24 244.00 88.87 85.89 88.87
107.50 24.62 21.64 26.87 145.00 40.92 37.94 40.92 195.00 64.73 61.75 64.73 245.00 89.37 86.39 89.37
108.00 24.82 21.84 27.00 146.00 41.38 38.40 41.38 196.00 65.22 62.24 65.22 246.00 89.87 86.89 89.87
108.50 25.02 22.04 27.12 147.00 41.83 38.85 41.83 197.00 65.71 62.73 65.71 247.00 90.37 87.39 90.37
109.00 25.21 22.23 27.25 148.00 42.29 39.31 42.29 198.00 66.20 63.22 66.20 248.00 90.87 87.89 90.87
109.50 25.41 22.43 27.37 149.00 42.74 39.76 42.74 199.00 66.69 63.71 66.69 249.00 91.37 88.39 91.37
110.00 25.61 22.63 27.50 150.00 43.20 40.22 43.20 200.00 67.18 64.20 67.18 250.00 91.87 88.89 91.87
110.50 25.81 22.83 27.62 151.00 43.65 40.67 43.65 201.00 67.67 64.69 67.67 251.00 92.37 89.39 92.37
111.00 26.00 23.02 27.75 152.00 44.11 41.13 44.11 202.00 68.16 65.18 68.16 252.00 92.87 89.89 92.87
111.50 26.20 23.22 27.87 153.00 44.56 41.58 44.56 203.00 68.65 65.67 68.65 253.00 93.37 90.39 93.37
112.00 26.40 23.42 28.00 154.00 45.02 42.04 45.02 204.00 69.14 66.16 69.14 254.00 93.87 90.89 93.87
112.50 26.60 23.62 28.12 155.00 45.50 42.52 45.50 205.00 69.63 66.65 69.63 255.00 94.37 91.39 94.37
113.00 26.79 23.81 28.25 156.00 45.98 43.00 45.98 206.00 70.12 67.14 70.12 256.00 94.87 91.89 94.87
113.50 26.99 24.01 28.37 157.00 46.46 43.48 46.46 207.00 70.61 67.63 70.61 257.00 95.37 92.39 95.37
114.00 27.19 24.21 28.50 158.00 46.94 43.96 46.94 208.00 71.10 68.12 71.10 258.00 95.87 92.89 95.87
114.50 27.39 24.41 28.62 159.00 47.42 44.44 47.42 209.00 71.59 68.61 71.59 259.00 96.37 93.39 96.37
115.00 27.58 24.60 28.75 160.00 47.90 44.92 47.90 210.00 72.08 69.10 72.08 260.00 96.87 93.89 96.87
115.50 27.78 24.80 28.87 161.00 48.38 45.40 48.38 211.00 72.57 69.59 72.57 261.00 97.37 94.39 97.37
116.00 28.00 25.02 29.00 162.00 48.86 45.88 48.86 212.00 73.06 70.08 73.06 262.00 97.87 94.89 97.87
116.50 28.21 25.23 29.12 163.00 49.34 46.36 49.34 213.00 73.55 70.57 73.55 263.00 98.37 95.39 98.37
117.00 28.42 25.44 29.25 164.00 49.82 46.84 49.82 214.00 74.04 71.06 74.04 264.00 98.87 95.89 98.87
117.50 28.63 25.65 29.37 165.00 50.30 47.32 50.30 215.00 74.53 71.55 74.53 265.00 99.37 96.39 99.37
118.00 28.85 25.87 29.50 166.00 50.78 47.80 50.78 216.00 75.02 72.04 75.02 266.00 99.87 96.89 99.87
118.50 29.06 26.08 29.62 167.00 51.26 48.28 51.26 217.00 75.51 72.53 75.51 267.00 100.37 97.39 100.37
119.00 29.27 26.29 29.75 168.00 51.74 48.76 51.74 218.00 76.00 73.02 76.00 268.00 100.87 97.89 100.87
119.50 29.48 26.50 29.87 169.00 52.22 49.24 52.22 219.00 76.49 73.51 76.49 269.00 101.37 98.39 101.37
120.00 29.70 26.72 30.00 170.00 52.70 49.72 52.70 220.00 76.98 74.00 76.98 270.00 101.88 98.90 101.88
121.00 30.12 27.14 30.25 171.00 53.18 50.20 53.18 221.00 77.47 74.49 77.47 271.00 102.39 99.41 102.39
122.00 30.55 27.57 30.55 172.00 53.66 50.68 53.66 222.00 77.96 74.98 77.96 272.00 102.90 99.92 102.90
123.00 30.97 27.99 30.97 173.00 54.14 51.16 54.14 223.00 78.45 75.47 78.45 273.00 103.41 100.43 103.41
124.00 31.40 28.42 31.40 174.00 54.62 51.64 54.62 224.00 78.94 75.96 78.94 274.00 103.92 100.94 103.92
125.00 31.82 28.84 31.82 175.00 55.10 52.12 55.10 225.00 79.43 76.45 79.43 275.00 104.43 101.45 104.43
126.00 32.28 29.30 32.28 176.00 55.58 52.60 55.58 226.00 79.92 76.94 79.92 276.00 104.94 101.96 104.94
127.00 32.73 29.75 32.73 177.00 56.06 53.08 56.06 227.00 80.41 77.43 80.41 277.00 105.45 102.47 105.45
128.00 33.19 30.21 33.19 178.00 56.54 53.56 56.54 228.00 80.90 77.92 80.90 278.00 105.96 102.98 105.96
129.00 33.64 30.66 33.64 179.00 57.02 54.04 57.02 229.00 81.39 78.41 81.39 279.00 106.47 103.49 106.47
130.00 34.10 31.12 34.10 180.00 57.50 54.52 57.50 230.00 81.88 78.90 81.88 280.00 106.98 104.00 106.98
281.00 107.49 104.51 107.49 331.00 133.22 130.24 133.22 381.00 159.92 156.94 159.92 431.00 188.55 185.57 188.55
282.00 108.00 105.02 108.00 332.00 133.74 130.76 133.74 382.00 160.46 157.48 160.46 432.00 189.15 186.17 189.15
283.00 108.51 105.53 108.51 333.00 134.26 131.28 134.26 383.00 161.00 158.02 161.00 433.00 189.75 186.77 189.75
284.00 109.02 106.04 109.02 334.00 134.78 131.80 134.78 384.00 161.54 158.56 161.54 434.00 190.35 107.37 190.35
285.00 109.53 106.55 109.53 335.00 135.30 132.32 135.30 385.00 162.09 159.11 162.09 435.00 190.95 187.97 190.95
286.00 110.04 107.06 110.04 336.00 135.82 132.84 135.82 386.00 162.66 159.68 162.66 436.00 191.55 188.57 191.55
287.00 110.55 107.57 110.55 337.00 136.34 133.36 136.34 387.00 163.23 160.25 163.23 437.00 192.15 189.17 192.15
288.00 111.06 108.08 111.06 338.00 136.86 133.88 136.86 388.00 163.80 160.82 163.80 438.00 192.75 189.77 192.75
289.00 111.57 108.59 111.57 339.00 137.38 134.40 137.38 389.00 164.37 161.39 164.37 439.00 193.35 190.37 193.35
290.00 112.08 109.10 112.08 340.00 137.90 134.92 137.90 390.00 164.94 161.96 164.94 440.00 193.95 190.97 193.95
291.00 112.59 109.61 112.59 341.00 138.42 135.44 138.42 391.00 165.51 162.53 165.51 441.00 194.55 191.57 194.55
292.00 113.10 110.12 113.10 342.00 138.94 135.96 138.94 392.00 166.08 163.10 166.08 442.00 195.15 192.17 195.15
293.00 113.61 110.63 113.61 343.00 139.46 136.48 139.46 393.00 166.65 163.67 166.65 443.00 195.75 192.77 195.75
294.00 114.12 111.14 114.12 344.00 139.98 137.00 139.98 394.00 167.22 164.24 167.22 444.00 196.35 193.37 196.35
295.00 114.63 111.65 114.63 345.00 140.50 137.52 140.50 395.00 167.79 164.81 167.79 445.00 196.95 193.97 196.95
296.00 115.14 112.16 115.14 346.00 141.02 138.04 141.02 396.00 168.36 165.38 168.36 446.00 197.55 194.57 197.55
297.00 115.65 112.67 115.65 347.00 141.56 138.58 141.56 397.00 168.93 165.95 168.93 447.00 198.15 195.17 198.15
298.00 116.16 113.18 116.16 348.00 142.10 139.12 142.10 398.00 169.50 166.52 169.50 448.00 198.75 195.77 198.75
299.00 116.67 113.69 116.67 349.00 142.64 139.66 142.64 399.00 170.07 167.09 170.07 449.00 199.35 196.37 199.35
300.00 117.18 114.20 117.18 350.00 143.18 140.20 143.18 400.00 170.64 167.66 170.64 450.00 199.95 196.97 199.95
301.00 117.69 114.71 117.69 351.00 143.72 140.74 143.72 401.00 171.21 168.23 171.21 451.00 200.55 197.57 200.55
302.00 118.20 115.22 118.20 352.00 144.26 141.28 144.26 402.00 171.78 168.80 171.78 452.00 201.15 198.17 201.15
303.00 118.71 115.73 118.71 353.00 144.80 141.82 144.80 403.00 172.35 169.37 172.35 453.00 201.75 198.77 201.75
304.00 119.22 116.24 119.22 354.00 145.34 142.36 145.34 404.00 172.92 169.94 172.92 454.00 202.35 199.37 202.35
305.00 119.73 116.75 119.73 355.00 145.88 142.90 145.88 405.00 173.49 170.51 173.49 455.00 202.95 199.97 202.95
306.00 120.24 117.26 120.24 356.00 146.42 143.44 146.42 406.00 174.06 171.08 174.06 456.00 203.55 200.57 203.55
307.00 120.75 117.77 120.75 357.00 146.96 143.98 146.96 407.00 174.63 171.65 174.63 457.00 204.15 201.17 204.15
308.00 121.26 118.28 121.26 358.00 147.50 144.52 147.50 408.00 175.20 172.22 175.20 458.00 204.75 201.77 204.75
309.00 121.78 118.80 121.78 359.00 148.04 145.06 148.04 409.00 175.77 172.79 175.77 459.00 205.35 202.37 205.35
310.00 122.30 119.32 122.30 360.00 148.58 145.60 148.58 410.00 176.34 173.36 176.34 460.00 205.95 202.97 205.95
311.00 122.82 119.84 122.82 361.00 149.12 146.14 149.12 411.00 176.91 173.93 176.91 461.00 206.55 203.57 206.55
312.00 123.34 120.36 123.34 362.00 149.66 146.68 149.66 412.00 177.48 174.50 177.48 462.00 207.15 204.17 207.15
313.00 123.86 120.88 123.86 363.00 150.20 147.22 150.20 413.00 178.05 175.07 178.05 463.00 207.75 204.77 207.75
314.00 124.38 121.40 124.38 364.00 150.74 147.76 150.74 414.00 178.62 175.64 178.62 464.00 208.35 205.37 208.35
315.00 124.90 121.92 124.90 365.00 151.28 148.30 151.28 415.00 179.19 176.21 179.19 465.00 208.95 205.97 208.95
316.00 125.42 122.44 125.42 366.00 151.82 148.84 151.82 416.00 179.76 176.78 179.76 466.00 209.55 206.57 209.55
317.00 125.94 122.96 125.94 367.00 152.36 149.38 152.36 417.00 180.33 177.35 180.33 467.00 210.15 207.17 210.15
318.00 126.46 123.48 126.46 368.00 152.90 149.92 152.90 418.00 180.90 177.92 180.90 468.00 210.75 207.77 210.75
319.00 126.98 124.00 126.98 369.00 153.44 150.46 153.44 419.00 181.47 178.49 181.47 469.00 211.35 208.37 211.35
320.00 127.50 124.52 127.50 370.00 153.98 151.00 153.98 420.00 182.04 179.06 182.04 470.00 211.95 208.97 211.95
321.00 128.02 125.04 128.02 371.00 154.52 151.54 154.52 421.00 182.61 179.63 182.61 471.00 212.55 209.57 212.55
322.00 128.54 125.56 128.54 372.00 155.06 152.08 155.06 422.00 183.18 180.20 183.18 472.00 213.15 210.17 213.15
323.00 129.06 126.08 129.06 373.00 155.60 152.62 155.60 423.00 183.75 180.77 183.75 473.00 213.75 210.77 213.75
324.00 129.58 126.60 129.58 374.00 156.14 153.16 156.14 424.00 184.35 181.37 184.35 474.00 214.35 211.37 214.35
325.00 130.10 127.12 130.10 375.00 156.68 153.70 156.68 425.00 184.95 181.97 184.95 475.00 214.95 211.97 214.95
326.00 130.62 127.64 130.62 376.00 157.22 154.24 157.22 426.00 185.55 182.57 185.55 476.00 215.55 212.57 215.55
327.00 131.14 128.16 131.14 377.00 157.76 154.78 157.76 427.00 186.15 183.17 186.15 477.00 216.15 213.17 216.15
328.00 131.66 128.68 131.66 378.00 158.30 155.32 158.30 428.00 186.75 183.77 186.75 478.00 216.75 213.77 216.75
329.00 132.18 129.20 132.18 379.00 158.84 155.86 158.84 429.00 187.35 184.37 187.35 479.00 217.35 214.37 217.35
330.00 132.70 129.72 132.70 380.00 159.38 156.40 159.38 430.00 187.95 184.97 187.95 480.00 217.95 214.97 217.95

NOTE.—In calculating weekly earnings, ignore cents in excess and include value of allowances—e.g., board and lodging.

This Act is administered in the Inland Revenue Department.
Act Repealed Latest version as at 04 July 1975 (as enacted)

Land and Income Tax Amendment Act 1975

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