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Papua New Guinea Sessional Legislation |
PAPUA NEW GUINEA
Income Tax (Salary or Wages Tax) (Rates) (Amendment No.2) Act 1994
No. 38 of 1994.
Certified on: 20.12.94
ARRANGEMENT OF SECTIONS.
1. Imposition of Tax (Amendment of Section 1).
2. Rates of Salary or Wages Tax (Amendment of Schedule 1).
AN ACT
entitled
Income Tax (Salary or Wages Tax) (Rates) (Amendment No.2) Act 1994,
Being an Act to amend the Income Tax (Salary or Wages Tax) (Rates) Act 1979,
MADE by the National Parliament to be deemed to have come into operation on 1 May 1994.
Section 1 of the Principal Act is amended in Subsection (3) by repealing the figure "28% and replacing with "35%".
Schedule 1 to the Principal Act is amended by repealing Table B and replacing with the following new Table:-
Table B
Where an Employee's Salary or Wages Exceeds K123 but is less than K800 per fortnight
COLUMN 1 SALARY PER FORTNIGHT | COLUMN 2 NON RESIDENT TAX PAYERS | COLUMN 3 WHERE NO DECLARATION IS LODGED | COLUMN 4 WHERE A DECLARATION IS LODGED NUMBER OF DEPENDANTS | |||||
EXCEEDING | NOT EXCEEDING | | | NONE (i) | 1 (ii) | 2 (iii) | 3 (iv) | 4 OR MORE (v) |
123 | 125 | 17.31 | 43.75 | 0.19 | 0.00 | 0.00 | 0.00 | 0.00 |
125 | 127 | 17.71 | 44.45 | 0.39 | 0.00 | 0.00 | 0.00 | 0.00 |
127 | 129 | 18.11 | 45.15 | 0.59 | 0.00 | 0.00 | 0.00 | 0.00 |
129 | 131 | 18.51 | 45.85 | 0.79 | 0.00 | 0.00 | 0.00 | 0.00 |
131 | 133 | 18.91 | 46.55 | 0.99 | 0.00 | 0.00 | 0.00 | 0.00 |
| | | | | | | | |
133 | 135 | 19.31 | 47.25 | 1.19 | 0.00 | 0.00 | 0.00 | 0.00 |
135 | 137 | 19.71 | 47.95 | 1.39 | 0.00 | 0.00 | 0.00 | 0.00 |
137 | 139 | 20.11 | 48.65 | 1.59 | 0.00 | 0.00 | 0.00 | 0.00 |
139 | 141 | 20.51 | 49.35 | 1.79 | 0.06 | 0.00 | 0.00 | 0.00 |
141 | 143 | 20.91 | 50.05 | 1.99 | 0.26 | 0.00 | 0.00 | 0.00 |
| | | | | | | | |
143 | 145 | 21.31 | 50.75 | 2.19 | 0.46 | 0.00 | 0.00 | 0.00 |
145 | 147 | 21.71 | 51.45 | 2.39 | 0.66 | 0.00 | 0.00 | 0.00 |
147 | 149 | 22.11 | 52.15 | 2.59 | 0.86 | 0.00 | 0.00 | 0.00 |
149 | 151 | 22.51 | 52.85 | 2.79 | 1.06 | 0.00 | 0.00 | 0.00 |
151 | 153 | 22.91 | 53.55 | 2.99 | 1.26 | 0.11 | 0.00 | 0.00 |
| | | | | | | | |
153 | 155 | 23.31 | 54.25 | 3.19 | 1.46 | 0.31 | 0.00 | 0.00 |
155 | 157 | 23.71 | 54.95 | 3.39 | 1.66 | 0.51 | 0.00 | 0.00 |
157 | 159 | 24.11 | 55.65 | 3.59 | 1.86 | 0.71 | 0.00 | 0.00 |
159 | 161 | 24.51 | 56.35 | 3.79 | 2.06 | 0.91 | 0.00 | 0.00 |
161 | 163 | 24.91 | 57.05 | 3.99 | 2.26 | 1.11 | 0.00 | 0.00 |
| | | | | | | | |
163 | 165 | 25.31 | 57.75 | 4.19 | 2.46 | 1.31 | 0.15 | 0.00 |
165 | 167 | 25.71 | 58.45 | 4.39 | 2.66 | 1.51 | 0.35 | 0.00 |
167 | 169 | 26.11 | 59.15 | 4.59 | 2.86 | 1.71 | 0.55 | 0.00 |
169 | 171 | 26.51 | 59.85 | 4.79 | 3.06 | 1.91 | 0.75 | 0.00 |
171 | 173 | 26.91 | 60.55 | 4.99 | 3.26 | 2.11 | 0.95 | 0.00 |
| | | | | | | | |
173 | 175 | 27.31 | 61.25 | 5.19 | 3.46 | 2.31 | 1.15 | 0.00 |
175 | 177 | 27.71 | 61.95 | 5.39 | 3.66 | 2.51 | 1.35 | 0.20 |
177 | 179 | 28.11 | 62.65 | 5.59 | 3.86 | 2.71 | 1.55 | 0.40 |
179 | 181 | 28.51 | 63.35 | 5.79 | 4.06 | 2.91 | 1.75 | 0.60 |
181 | 183 | 28.91 | 64.05 | 5.99 | 4.26 | 3.11 | 1.95 | 0.80 |
| | | | | | | | |
183 | 185 | 29.31 | 64.75 | 6.19 | 4.46 | 3.31 | 2.15 | 1.00 |
185 | 187 | 29.71 | 65.45 | 6.39 | 4.66 | 3.51 | 2.35 | 1.20 |
187 | 189 | 30.11 | 66.15 | 6.59 | 4.86 | 3.71 | 2.55 | 1.40 |
189 | 191 | 30.51 | 66.85 | 6.79 | 5.06 | 3.91 | 2.75 | 1.60 |
191 | 193 | 30.91 | 67.55 | 6.99 | 5.26 | 4.11 | 2.95 | 1.80 |
| | | | | | | | |
193 | 195 | 31.31 | 68.25 | 7.19 | 5.46 | 4.31 | 3.15 | 2.00 |
195 | 197 | 31.71 | 68.95 | 7.39 | 5.66 | 4.51 | 3.35 | 2.20 |
197 | 199 | 32.11 | 69.65 | 7.59 | 5.86 | 4.71 | 3.55 | 2.40 |
199 | 201 | 32.51 | 70.35 | 7.89 | 6.16 | 5.01 | 3.85 | 2.70 |
201 | 203 | 32.91 | 71.05 | 8.29 | 6.56 | 5.41 | 4.25 | 3.10 |
| | | | | | | | |
203 | 205 | 33.31 | 71.75 | 8.69 | 6.96 | 5.81 | 4.65 | 3.50 |
205 | 207 | 33.71 | 72.45 | 9.09 | 7.36 | 6.21 | 5.05 | 3.90 |
207 | 209 | 34.11 | 73.15 | 9.49 | 7.76 | 6.61 | 5.45 | 4.30 |
209 | 211 | 34.51 | 73.85 | 9.89 | 8.16 | 7.01 | 5.85 | 4.70 |
211 | 213 | 34.91 | 74.55 | 10.29 | 8.56 | 7.41 | 6.25 | 5.10 |
| | | | | | | | |
213 | 215 | 35.31 | 75.25 | 10.69 | 8.96 | 7.81 | 6.65 | 5.50 |
215 | 217 | 35.71 | 75.95 | 11.09 | 9.36 | 8.21 | 7.05 | 5.90 |
217 | 219 | 36.11 | 76.65 | 11.49 | 9.76 | 8.61 | 7.45 | 6.30 |
219 | 221 | 36.51 | 77.35 | 11.89 | 10.11 | 8.92 | 7.73 | 6.54 |
221 | 223 | 36.91 | 78.05 | 12.29 | 10.45 | 9.22 | 7.99 | 6.76 |
| | | | | | | | |
223 | 225 | 37.31 | 78.75 | 12.69 | 10.79 | 9.52 | 8.25 | 6.98 |
225 | 227 | 37.71 | 79.45 | 13.09 | 11.13 | 9.82 | 8.51 | 7.20 |
227 | 229 | 38.11 | 80.15 | 13.49 | 11.47 | 10.12 | 8.77 | 7.42 |
229 | 231 | 38.51 | 80.85 | 13.89 | 11.81 | 10.42 | 9.03 | 7.64 |
231 | 233 | 38.91 | 81.55 | 14.29 | 12.15 | 10.72 | 9.29 | 7.86 |
| | | | | | | | |
233 | 235 | 39.31 | 82.25 | 14.69 | 12.49 | 11.02 | 9.55 | 8.08 |
235 | 237 | 39.71 | 82.95 | 15.09 | 12.83 | 11.32 | 9.81 | 8.30 |
237 | 239 | 40.11 | 83.65 | 15.49 | 13.17 | 11.62 | 10.07 | 8.52 |
239 | 241 | 40.51 | 84.35 | 15.89 | 13.51 | 11.92 | 10.33 | 8.74 |
241 | 243 | 40.91 | 85.05 | 16.29 | 13.85 | 12.22 | 10.59 | 8.96 |
| | | | | | | | |
243 | 245 | 41.31 | 85.75 | 16.69 | 14.19 | 12.52 | 10.85 | 9.18 |
245 | 247 | 41.71 | 86.45 | 17.09 | 14.53 | 12.82 | 11.11 | 9.40 |
247 | 249 | 42.11 | 87.15 | 17.49 | 14.87 | 13.12 | 11.37 | 9.62 |
249 | 251 | 42.51 | 87.85 | 17.89 | 15.21 | 13.42 | 11.63 | 9.84 |
251 | 253 | 42.91 | 88.55 | 18.29 | 15.55 | 13.72 | 11.89 | 10.06 |
| | | | | | | | |
253 | 255 | 43.31 | 89.25 | 18.69 | 15.89 | 14.02 | 12.15 | 10.28 |
255 | 257 | 43.71 | 89.95 | 19.09 | 16.23 | 14.32 | 12.41 | 10.50 |
257 | 259 | 44.11 | 90.65 | 19.49 | 16.57 | 14.62 | 12.67 | 10.72 |
259 | 261 | 44.51 | 91.35 | 19.89 | 16.91 | 14.92 | 12.93 | 10.94 |
261 | 263 | 44.91 | 92.05 | 20.29 | 17.25 | 15.22 | 13.19 | 11.16 |
| | | | | | | | |
263 | 265 | 45.31 | 92.75 | 20.69 | 17.59 | 15.52 | 13.45 | 11.38 |
265 | 267 | 45.71 | 93.45 | 21.09 | 17.93 | 15.82 | 13.71 | 11.60 |
267 | 269 | 46.11 | 94.15 | 21.49 | 18.27 | 16.12 | 13.97 | 11.82 |
269 | 271 | 46.68 | 94.85 | 21.89 | 18.61 | 16.42 | 14.23 | 12.04 |
271 | 273 | 47.28 | 95.55 | 22.29 | 18.95 | 16.72 | 14.49 | 12.26 |
| | | | | | | | |
273 | 275 | 47.88 | 96.25 | 22.69 | 19.29 | 17.02 | 14.75 | 12.48 |
275 | 277 | 48.48 | 96.95 | 23.09 | 19.63 | 17.32 | 15.01 | 12.70 |
277 | 279 | 49.08 | 97.65 | 23.49 | 19.97 | 17.62 | 15.27 | 12.92 |
279 | 281 | 49.68 | 98.35 | 23.89 | 20.31 | 17.92 | 15.53 | 13.14 |
281 | 283 | 50.28 | 99.05 | 24.29 | 20.65 | 18.22 | 15.79 | 13.36 |
| | | | | | | | |
283 | 285 | 50.88 | 99.75 | 24.69 | 20.99 | 18.52 | 16.05 | 13.58 |
285 | 287 | 51.48 | 100.45 | 25.09 | 21.33 | 18.82 | 16.31 | 13.80 |
287 | 289 | 52.08 | 101.15 | 25.49 | 21.67 | 19.12 | 16.57 | 14.02 |
289 | 291 | 52.68 | 101.85 | 25.89 | 22.01 | 19.42 | 16.83 | 14.24 |
291 | 293 | 53.28 | 102.55 | 26.29 | 22.35 | 19.72 | 17.09 | 14.46 |
| | | | | | | | |
293 | 295 | 53.88 | 103.25 | 26.69 | 22.69 | 20.02 | 17.35 | 14.68 |
295 | 297 | 54.48 | 103.95 | 27.09 | 23.03 | 20.32 | 17.61 | 14.90 |
297 | 299 | 55.08 | 104.65 | 27.49 | 23.37 | 20.62 | 17.87 | 15.12 |
299 | 301 | 55.68 | 105.35 | 27.89 | 23.71 | 20.92 | 18.13 | 15.34 |
301 | 303 | 56.28 | 106.05 | 28.29 | 24.05 | 21.22 | 18.39 | 15.56 |
| | | | | | | | |
303 | 305 | 56.88 | 106.75 | 28.69 | 24.39 | 21.52 | 18.65 | 15.78 |
305 | 307 | 57.48 | 107.45 | 29.09 | 24.73 | 21.82 | 18.91 | 16.00 |
307 | 309 | 58.08 | 108.15 | 29.49 | 25.07 | 22.12 | 19.17 | 16.22 |
309 | 311 | 58.68 | 108.85 | 29.89 | 25.41 | 22.42 | 19.43 | 16.44 |
311 | 313 | 59.28 | 109.55 | 30.29 | 25.75 | 22.72 | 19.69 | 16.66 |
| | | | | | | | |
313 | 315 | 59.88 | 110.25 | 30.69 | 26.09 | 23.02 | 19.95 | 16.88 |
315 | 317 | 60.48 | 110.95 | 31.09 | 26.43 | 23.32 | 20.21 | 17.10 |
317 | 319 | 61.08 | 111.65 | 31.49 | 26.77 | 23.62 | 20.47 | 17.32 |
319 | 321 | 61.68 | 112.35 | 31.89 | 27.11 | 23.92 | 20.73 | 17.54 |
321 | 323 | 62.28 | 113.05 | 32.29 | 27.45 | 24.22 | 20.99 | 17.76 |
| | | | | | | | |
323 | 325 | 62.88 | 113.75 | 32.69 | 27.79 | 24.52 | 21.25 | 17.98 |
325 | 327 | 63.48 | 114.45 | 33.09 | 28.13 | 24.82 | 21.51 | 18.20 |
327 | 329 | 64.08 | 115.15 | 33.49 | 28.47 | 25.12 | 21.77 | 18.42 |
329 | 331 | 64.68 | 115.85 | 33.89 | 28.81 | 25.42 | 22.03 | 18.64 |
331 | 333 | 65.28 | 116.55 | 34.29 | 29.15 | 25.72 | 22.29 | 18.86 |
| | | | | | | | |
333 | 335 | 65.88 | 117.25 | 34.69 | 29.49 | 26.02 | 22.55 | 19.08 |
335 | 337 | 66.48 | 117.95 | 35.09 | 29.83 | 26.32 | 22.81 | 19.30 |
337 | 339 | 67.08 | 118.65 | 35.49 | 30.17 | 26.62 | 23.07 | 19.52 |
339 | 341 | 67.68 | 119.35 | 35.89 | 30.51 | 26.92 | 23.33 | 19.74 |
341 | 343 | 68.28 | 120.05 | 36.29 | 30.85 | 27.22 | 23.59 | 19.96 |
| | | | | | | | |
343 | 345 | 68.88 | 120.75 | 36.69 | 31.19 | 27.52 | 23.85 | 20.18 |
345 | 347 | 69.48 | 121.45 | 37.09 | 31.53 | 27.82 | 24.11 | 20.40 |
347 | 349 | 70.08 | 122.15 | 37.49 | 31.87 | 28.12 | 24.37 | 20.62 |
349 | 351 | 70.68 | 122.85 | 37.89 | 32.21 | 28.42 | 24.63 | 20.84 |
351 | 353 | 71.28 | 123.55 | 38.29 | 32.55 | 28.72 | 24.89 | 21.06 |
| | | | | | | | |
353 | 355 | 71.88 | 124.25 | 38.69 | 32.89 | 29.02 | 25.15 | 21.28 |
355 | 357 | 72.48 | 124.95 | 39.09 | 33.23 | 29.32 | 25.41 | 21.50 |
357 | 359 | 73.08 | 125.65 | 39.49 | 33.57 | 29.62 | 25.67 | 21.72 |
359 | 361 | 73.68 | 126.35 | 39.89 | 33.91 | 29.92 | 25.93 | 21.94 |
361 | 363 | 74.28 | 127.05 | 40.29 | 34.25 | 30.22 | 26.19 | 22.16 |
| | | | | | | | |
363 | 365 | 74.88 | 127.75 | 40.69 | 34.59 | 30.52 | 26.45 | 22.38 |
365 | 367 | 75.48 | 128.45 | 41.09 | 34.93 | 30.82 | 26.71 | 22.60 |
367 | 369 | 76.08 | 129.15 | 41.49 | 35.27 | 31.12 | 26.97 | 22.82 |
369 | 371 | 76.68 | 129.85 | 41.89 | 35.61 | 31.42 | 27.23 | 23.04 |
371 | 373 | 77.28 | 130.55 | 42.29 | 35.95 | 31.72 | 27.49 | 23.26 |
| | | | | | | | |
373 | 375 | 77.88 | 131.25 | 42.69 | 36.29 | 32.02 | 27.75 | 23.48 |
375 | 377 | 78.48 | 131.95 | 43.09 | 36.63 | 32.32 | 28.01 | 23.70 |
377 | 379 | 79.08 | 132.65 | 43.49 | 36.97 | 32.62 | 28.27 | 23.92 |
379 | 381 | 79.68 | 133.35 | 43.89 | 37.31 | 32.92 | 28.53 | 24.14 |
381 | 383 | 80.28 | 134.05 | 44.29 | 37.65 | 33.22 | 28.79 | 24.36 |
| | | | | | | | |
383 | 385 | 80.88 | 134.75 | 44.69 | 37.99 | 33.52 | 29.05 | 24.58 |
385 | 387 | 81.48 | 135.45 | 45.09 | 38.33 | 33.82 | 29.31 | 24.80 |
387 | 389 | 82.08 | 136.15 | 45.49 | 38.67 | 34.12 | 29.57 | 25.02 |
389 | 391 | 82.68 | 136.85 | 45.89 | 39.01 | 34.42 | 29.83 | 25.24 |
391 | 393 | 83.28 | 137.55 | 46.36 | 39.41 | 34.77 | 30.14 | 25.50 |
| | | | | | | | |
393 | 395 | 83.88 | 138.25 | 46.96 | 39.92 | 35.22 | 30.53 | 25.83 |
395 | 397 | 84.48 | 138.95 | 47.56 | 40.43 | 35.67 | 30.92 | 26.16 |
397 | 399 | 85.08 | 139.65 | 48.16 | 40.94 | 36.12 | 31.31 | 26.49 |
399 | 401 | 85.68 | 140.35 | 48.76 | 41.45 | 36.57 | 31.70 | 26.82 |
401 | 403 | 86.28 | 141.05 | 49.36 | 41.96 | 37.02 | 32.09 | 27.15 |
| | | | | | | | |
403 | 405 | 86.88 | 141.75 | 49.96 | 42.47 | 37.47 | 32.48 | 27.48 |
405 | 407 | 87.48 | 142.45 | 50.56 | 42.98 | 37.92 | 32.87 | 27.81 |
407 | 409 | 88.08 | 143.15 | 51.16 | 43.49 | 38.37 | 33.26 | 28.14 |
409 | 411 | 88.68 | 143.85 | 51.76 | 44.00 | 38.82 | 33.65 | 28.47 |
411 | 413 | 89.28 | 144.55 | 52.36 | 44.51 | 39.27 | 34.04 | 28.80 |
| | | | | | | | |
413 | 415 | 89.88 | 145.25 | 52.96 | 45.02 | 39.72 | 34.43 | 29.13 |
415 | 417 | 90.48 | 145.95 | 53.56 | 45.53 | 40.17 | 34.82 | 29.46 |
417 | 419 | 91.08 | 146.65 | 54.16 | 46.04 | 40.62 | 35.21 | 29.79 |
419 | 421 | 91.68 | 147.35 | 54.76 | 46.55 | 41.07 | 35.60 | 30.12 |
421 | 423 | 92.28 | 148.05 | 55.36 | 47.06 | 41.52 | 35.99 | 30.45 |
| | | | | | | | |
423 | 425 | 92.88 | 148.75 | 55.96 | 47.57 | 41.97 | 36.38 | 30.78 |
425 | 427 | 93.48 | 149.45 | 56.56 | 48.08 | 42.42 | 36.77 | 31.11 |
427 | 429 | 94.08 | 150.15 | 57.16 | 48.59 | 42.87 | 37.16 | 31.44 |
429 | 431 | 94.68 | 150.85 | 57.76 | 49.10 | 43.32 | 37.55 | 31.77 |
431 | 433 | 95.28 | 151.55 | 58.36 | 49.61 | 43.77 | 37.94 | 32.10 |
| | | | | | | | |
433 | 435 | 95.88 | 152.25 | 58.96 | 50.12 | 44.22 | 38.33 | 32.43 |
435 | 437 | 96.48 | 152.95 | 59.56 | 50.63 | 44.67 | 38.72 | 32.76 |
437 | 439 | 97.08 | 153.65 | 60.16 | 51.14 | 45.12 | 39.11 | 33.09 |
439 | 441 | 97.68 | 154.35 | 60.76 | 51.65 | 45.57 | 39.50 | 33.42 |
441 | 443 | 98.28 | 155.05 | 61.36 | 52.16 | 46.02 | 39.89 | 33.75 |
| | | | | | | | |
443 | 445 | 98.88 | 155.75 | 61.96 | 52.67 | 46.47 | 40.28 | 34.08 |
445 | 447 | 99.48 | 156.45 | 62.56 | 53.18 | 46.92 | 40.67 | 34.41 |
447 | 449 | 100.08 | 157.15 | 63.16 | 53.69 | 47.37 | 41.06 | 34.74 |
449 | 451 | 100.68 | 157.85 | 63.76 | 54.20 | 47.82 | 41.45 | 35.07 |
451 | 453 | 101.28 | 158.55 | 64.36 | 54.71 | 48.27 | 41.84 | 35.40 |
| | | | | | | | |
453 | 455 | 101.88 | 159.25 | 64.96 | 55.22 | 48.72 | 42.23 | 35.73 |
455 | 457 | 102.48 | 159.95 | 65.56 | 55.73 | 49.17 | 42.62 | 36.06 |
457 | 459 | 103.08 | 160.65 | 66.16 | 56.24 | 49.62 | 43.01 | 36.39 |
459 | 461 | 103.68 | 161.35 | 66.76 | 56.75 | 50.07 | 43.40 | 36.72 |
461 | 463 | 104.28 | 162.05 | 67.36 | 57.26 | 50.52 | 43.79 | 37.05 |
| | | | | | | | |
463 | 465 | 104.88 | 162.75 | 67.96 | 57.77 | 50.97 | 44.18 | 37.38 |
465 | 467 | 105.48 | 163.45 | 68.56 | 58.28 | 51.42 | 44.57 | 37.71 |
467 | 469 | 106.08 | 164.15 | 69.16 | 58.79 | 51.87 | 44.96 | 38.04 |
469 | 471 | 106.68 | 164.85 | 69.76 | 59.30 | 52.32 | 45.35 | 38.37 |
471 | 473 | 107.28 | 165.55 | 70.36 | 59.81 | 52.77 | 45.74 | 38.70 |
| | | | | | | | |
473 | 475 | 107.88 | 166.25 | 70.96 | 60.32 | 53.22 | 46.13 | 39.03 |
475 | 477 | 108.48 | 166.95 | 71.56 | 60.83 | 53.67 | 46.52 | 39.36 |
477 | 479 | 109.08 | 167.65 | 72.16 | 61.34 | 54.12 | 46.91 | 39.69 |
479 | 481 | 109.68 | 168.35 | 72.76 | 61.85 | 54.57 | 47.30 | 40.02 |
481 | 483 | 110.28 | 169.05 | 73.36 | 62.36 | 55.02 | 47.69 | 40.35 |
| | | | | | | | |
483 | 485 | 110.88 | 169.75 | 73.96 | 62.87 | 55.47 | 48.08 | 40.68 |
485 | 487 | 111.48 | 170.45 | 74.56 | 63.38 | 55.92 | 48.47 | 41.01 |
487 | 489 | 112.08 | 171.15 | 75.16 | 63.89 | 56.37 | 48.86 | 41.34 |
489 | 491 | 112.68 | 171.85 | 75.76 | 64.40 | 56.82 | 49.25 | 41.67 |
491 | 493 | 113.28 | 172.55 | 76.36 | 64.91 | 57.27 | 49.64 | 42.00 |
| | | | | | | | |
493 | 495 | 113.88 | 173.25 | 76.96 | 65.42 | 57.72 | 50.03 | 42.33 |
495 | 497 | 114.48 | 173.95 | 77.56 | 65.93 | 58.17 | 50.42 | 42.66 |
497 | 499 | 115.08 | 174.65 | 78.16 | 66.44 | 58.62 | 50.81 | 42.99 |
499 | 501 | 115.68 | 175.35 | 78.76 | 66.95 | 59.07 | 51.20 | 43.32 |
501 | 503 | 116.28 | 176.05 | 79.36 | 67.46 | 59.52 | 51.59 | 43.65 |
| | | | | | | | |
503 | 505 | 116.88 | 176.75 | 79.96 | 67.97 | 59.97 | 51.98 | 43.98 |
505 | 507 | 117.48 | 177.45 | 80.56 | 68.48 | 60.42 | 52.37 | 44.31 |
507 | 509 | 118.08 | 178.15 | 81.16 | 68.99 | 60.87 | 52.76 | 44.64 |
509 | 511 | 118.68 | 178.85 | 81.76 | 69.50 | 61.32 | 53.15 | 44.97 |
511 | 513 | 119.28 | 179.55 | 82.36 | 70.01 | 61.77 | 53.54 | 45.30 |
| | | | | | | | |
513 | 515 | 119.88 | 180.25 | 82.96 | 70.52 | 62.22 | 53.93 | 45.63 |
515 | 517 | 120.48 | 180.95 | 83.56 | 71.03 | 62.67 | 54.32 | 45.96 |
517 | 519 | 121.08 | 181.65 | 84.16 | 71.54 | 63.12 | 54.71 | 46.29 |
519 | 521 | 121.68 | 182.35 | 84.76 | 72.05 | 63.57 | 55.10 | 46.62 |
521 | 523 | 122.28 | 183.05 | 85.36 | 72.56 | 64.02 | 55.49 | 46.95 |
| | | | | | | | |
523 | 525 | 122.88 | 183.75 | 85.96 | 73.07 | 64.47 | 55.88 | 47.28 |
525 | 527 | 123.48 | 184.45 | 86.56 | 73.58 | 64.92 | 56.27 | 47.61 |
527 | 529 | 124.08 | 185.15 | 87.16 | 74.09 | 65.37 | 56.66 | 47.94 |
529 | 531 | 124.68 | 185.85 | 87.76 | 74.60 | 65.82 | 57.05 | 48.27 |
531 | 533 | 125.28 | 186.55 | 88.36 | 75.11 | 66.27 | 57.44 | 48.60 |
| | | | | | | | |
533 | 535 | 125.88 | 187.25 | 88.96 | 75.62 | 66.72 | 57.83 | 48.93 |
535 | 537 | 126.48 | 187.95 | 89.56 | 76.13 | 67.17 | 58.22 | 49.26 |
537 | 539 | 127.08 | 188.65 | 90.16 | 76.64 | 67.62 | 58.61 | 49.59 |
539 | 541 | 127.68 | 189.35 | 90.76 | 77.15 | 68.07 | 59.00 | 49.92 |
541 | 543 | 128.28 | 190.05 | 91.36 | 77.66 | 68.52 | 59.39 | 50.25 |
| | | | | | | | |
543 | 545 | 128.88 | 190.75 | 91.96 | 78.17 | 68.97 | 59.78 | 50.58 |
545 | 547 | 129.48 | 191.45 | 92.56 | 78.68 | 69.42 | 60.17 | 50.91 |
547 | 549 | 130.08 | 192.15 | 93.16 | 79.19 | 69.87 | 60.56 | 51.24 |
549 | 551 | 130.68 | 192.85 | 93.76 | 79.70 | 70.32 | 60.95 | 51.57 |
551 | 553 | 131.28 | 193.55 | 94.36 | 80.21 | 70.77 | 61.34 | 51.90 |
| | | | | | | | |
553 | 555 | 131.88 | 194.25 | 94.96 | 80.72 | 71.22 | 61.73 | 52.23 |
555 | 557 | 132.48 | 194.95 | 95.56 | 81.23 | 71.67 | 62.12 | 52.56 |
557 | 559 | 133.08 | 195.65 | 96.16 | 81.74 | 72.12 | 62.51 | 52.89 |
559 | 561 | 133.68 | 196.35 | 96.76 | 82.25 | 72.57 | 62.90 | 53.22 |
561 | 563 | 134.28 | 197.05 | 97.36 | 82.76 | 73.02 | 63.29 | 53.55 |
| | | | | | | | |
563 | 565 | 134.88 | 197.75 | 97.96 | 83.27 | 73.47 | 63.68 | 53.88 |
565 | 567 | 135.48 | 198.45 | 98.56 | 83.78 | 73.92 | 64.07 | 54.21 |
567 | 569 | 136.08 | 199.15 | 99.16 | 84.29 | 74.37 | 64.46 | 54.54 |
569 | 571 | 136.68 | 199.85 | 99.76 | 84.80 | 74.82 | 64.85 | 54.87 |
571 | 573 | 137.28 | 200.55 | 100.36 | 85.31 | 75.27 | 65.24 | 55.20 |
| | | | | | | | |
573 | 575 | 137.88 | 201.25 | 100.96 | 85.82 | 75.72 | 65.63 | 55.53 |
575 | 577 | 138.48 | 201.95 | 101.56 | 86.33 | 76.17 | 66.02 | 55.86 |
577 | 579 | 139.08 | 202.65 | 102.16 | 86.84 | 76.62 | 66.41 | 56.19 |
579 | 581 | 139.68 | 203.35 | 102.76 | 87.35 | 77.07 | 66.80 | 56.52 |
581 | 583 | 140.28 | 204.05 | 103.36 | 87.86 | 77.52 | 67.19 | 58.85 |
| | | | | | | | |
583 | 585 | 140.88 | 204.75 | 103.96 | 88.37 | 77.97 | 67.58 | 57.18 |
585 | 587 | 141.48 | 205.45 | 104.56 | 88.88 | 78.42 | 67.97 | 57.51 |
587 | 589 | 142.08 | 206.15 | 105.16 | 89.39 | 78.87 | 68.36 | 57.84 |
589 | 591 | 142.68 | 206.85 | 105.76 | 89.90 | 79.32 | 68.75 | 58.17 |
591 | 593 | 143.28 | 207.55 | 106.36 | 90.41 | 79.77 | 69.14 | 58.50 |
| | | | | | | | |
593 | 595 | 143.88 | 208.25 | 106.96 | 90.92 | 80.22 | 69.53 | 58.83 |
595 | 597 | 144.48 | 208.95 | 107.56 | 91.43 | 80.67 | 69.92 | 59.16 |
597 | 599 | 145.08 | 209.65 | 108.16 | 91.94 | 81.12 | 70.31 | 59.49 |
599 | 601 | 145.68 | 210.35 | 108.76 | 92.45 | 81.57 | 70.70 | 59.82 |
601 | 603 | 148.28 | 211.05 | 109.36 | 92.96 | 82.02 | 71.09 | 60.15 |
| | | | | | | | |
603 | 605 | 146.88 | 211.75 | 109.96 | 93.47 | 82.47 | 71.48 | 60.48 |
605 | 607 | 147.48 | 212.45 | 110.56 | 93.98 | 82.92 | 71.87 | 60.81 |
607 | 609 | 148.08 | 213.15 | 111.16 | 94.49 | 83.37 | 72.26 | 61.14 |
609 | 611 | 148.68 | 213.85 | 111.76 | 95.00 | 83.82 | 72.65 | 61.47 |
611 | 613 | 149.28 | 214.55 | 112.36 | 95.51 | 84.27 | 73.04 | 61.80 |
| | | | | | | | |
613 | 615 | 149.88 | 215.25 | 112.96 | 96.02 | 84.72 | 73.43 | 62.13 |
615 | 617 | 150.48 | 215.95 | 113.56 | 96.53 | 85.17 | 73.82 | 62.46 |
617 | 619 | 151.08 | 216.65 | 114.16 | 97.04 | 85.62 | 74.21 | 62.79 |
619 | 621 | 151.68 | 217.35 | 114.76 | 97.55 | 86.07 | 74.60 | 63.12 |
621 | 623 | 152.28 | 218.05 | 115.36 | 98.06 | 86.52 | 74.99 | 63.45 |
| | | | | | | | |
623 | 625 | 152.88 | 218.75 | 115.96 | 98.65 | 87.12 | 75.58 | 64.04 |
625 | 627 | 153.48 | 219.45 | 116.56 | 99.25 | 87.72 | 76.18 | 64.64 |
627 | 629 | 154.08 | 220.15 | 117.16 | 99.85 | 88.32 | 76.78 | 65.24 |
629 | 631 | 154.68 | 220.85 | 117.76 | 100.45 | 88.92 | 77.38 | 65.84 |
631 | 633 | 155.28 | 221.55 | 118.36 | 101.05 | 89.52 | 77.98 | 66.44 |
| | | | | | | | |
633 | 635 | 155.88 | 222.25 | 118.96 | 101.65 | 90.12 | 78.58 | 67.04 |
635 | 637 | 156.48 | 222.95 | 119.56 | 102.25 | 90.72 | 79.18 | 67.64 |
637 | 639 | 157.08 | 223.65 | 120.16 | 102.85 | 91.32 | 79.78 | 68.24 |
639 | 641 | 157.68 | 224.35 | 120.76 | 103.45 | 91.92 | 80.38 | 68.84 |
641 | 643 | 158.28 | 225.05 | 121.36 | 104.05 | 92.52 | 80.98 | 69.44 |
| | | | | | | | |
643 | 645 | 158.88 | 225.75 | 121.96 | 104.65 | 93.12 | 81.58 | 70.04 |
645 | 647 | 159.48 | 226.45 | 122.56 | 105.25 | 93.72 | 82.18 | 70.64 |
647 | 649 | 160.08 | 227.15 | 123.16 | 105.85 | 94.32 | 82.78 | 71.24 |
649 | 651 | 160.68 | 227.85 | 123.76 | 106.45 | 94.92 | 83.38 | 71.84 |
651 | 653 | 161.28 | 228.55 | 124.36 | 107.05 | 95.52 | 83.98 | 72.44 |
| | | | | | | | |
653 | 655 | 161.94 | 229.25 | 124.96 | 107.65 | 96.12 | 84.58 | 73.04 |
655 | 657 | 162.64 | 229.95 | 125.56 | 108.25 | 96.72 | 85.18 | 73.64 |
657 | 659 | 163.34 | 230.65 | 126.16 | 108.85 | 97.32 | 85.78 | 74.24 |
659 | 661 | 164.04 | 231.35 | 126.76 | 109.45 | 97.92 | 86.38 | 74.84 |
661 | 663 | 164.74 | 232.05 | 127.36 | 110.05 | 98.52 | 86.98 | 75.44 |
| | | | | | | | |
663 | 665 | 165.44 | 232.75 | 127.96 | 110.65 | 99.12 | 87.58 | 76.04 |
665 | 667 | 166.14 | 233.45 | 128.56 | 111.25 | 99.72 | 88.18 | 76.64 |
667 | 669 | 166.84 | 234.15 | 129.16 | 111.85 | 100.32 | 88.78 | 77.24 |
669 | 671 | 167.54 | 234.85 | 129.76 | 112.45 | 100.92 | 89.38 | 77.84 |
671 | 673 | 168.24 | 235.55 | 130.36 | 113.05 | 101.52 | 89.98 | 78.44 |
| | | | | | | | |
673 | 675 | 168.94 | 236.25 | 130.96 | 113.65 | 102.12 | 90.58 | 79.04 |
675 | 677 | 169.64 | 236.95 | 131.56 | 114.25 | 102.72 | 91.18 | 79.64 |
677 | 679 | 170.34 | 237.65 | 132.16 | 114.85 | 103.32 | 91.78 | 80.24 |
679 | 681 | 171.04 | 238.35 | 132.76 | 115.45 | 103.92 | 92.38 | 80.84 |
681 | 683 | 171.74 | 239.05 | 133.36 | 116.05 | 104.52 | 92.98 | 81.44 |
| | | | | | | | |
683 | 685 | 172.44 | 239.75 | 133.96 | 116.65 | 105.12 | 93.58 | 82.04 |
685 | 687 | 173.14 | 240.45 | 134.56 | 117.25 | 105.72 | 94.18 | 82.64 |
687 | 689 | 173.84 | 241.15 | 135.16 | 117.85 | 106.32 | 94.78 | 83.24 |
689 | 691 | 174.54 | 241.85 | 135.76 | 118.45 | 106.92 | 95.38 | 83.84 |
691 | 693 | 175.24 | 242.55 | 136.36 | 119.05 | 107.52 | 95.98 | 84.44 |
| | | | | | | | |
693 | 695 | 175.94 | 243.25 | 136.96 | 119.65 | 108.12 | 96.58 | 85.04 |
695 | 697 | 176.64 | 243.95 | 137.56 | 120.25 | 108.72 | 97.18 | 85.64 |
697 | 699 | 177.34 | 244.65 | 138.16 | 120.85 | 109.32 | 97.78 | 86.24 |
699 | 701 | 178.04 | 245.35 | 138.76 | 121.45 | 109.92 | 98.38 | 86.84 |
701 | 703 | 178.74 | 246.05 | 139.36 | 122.05 | 110.52 | 98.98 | 87.44 |
| | | | | | | | |
703 | 705 | 179.44 | 246.75 | 139.96 | 122.65 | 111.12 | 99.58 | 88.04 |
705 | 707 | 180.14 | 247.45 | 140.56 | 123.25 | 111.72 | 100.18 | 88.64 |
707 | 709 | 180.84 | 248.15 | 141.16 | 123.85 | 112.32 | 100.78 | 89.24 |
709 | 711 | 181.54 | 248.85 | 141.76 | 124.45 | 112.92 | 101.38 | 89.84 |
711 | 713 | 182.24 | 249.55 | 142.36 | 125.05 | 113.52 | 101.98 | 90.44 |
| | | | | | | | |
713 | 715 | 182.94 | 250.25 | 142.96 | 125.65 | 114.12 | 102.58 | 91.04 |
715 | 717 | 183.64 | 250.95 | 143.56 | 126.25 | 114.72 | 103.18 | 91.64 |
717 | 719 | 184.34 | 251.65 | 144.16 | 126.85 | 115.32 | 103.78 | 92.24 |
719 | 721 | 185.04 | 252.35 | 144.76 | 127.45 | 115.92 | 104.38 | 92.84 |
721 | 723 | 185.74 | 253.05 | 145.36 | 128.05 | 116.52 | 104.98 | 93.44 |
| | | | | | | | |
723 | 725 | 186.44 | 253.75 | 145.96 | 128.65 | 117.12 | 105.58 | 94.04 |
725 | 727 | 187.14 | 254.45 | 146.56 | 129.25 | 117.72 | 106.18 | 94.64 |
727 | 729 | 187.84 | 255.15 | 147.16 | 129.85 | 118.32 | 106.78 | 95.24 |
729 | 731 | 188.54 | 255.85 | 147.76 | 130.45 | 118.92 | 107.38 | 95.84 |
731 | 733 | 189.24 | 256.55 | 148.36 | 131.05 | 119.52 | 107.98 | 96.44 |
| | | | | | | | |
733 | 735 | 189.94 | 257.25 | 148.96 | 131.65 | 120.12 | 108.58 | 97.04 |
735 | 737 | 190.64 | 257.95 | 149.56 | 132.25 | 120.72 | 109.18 | 97.64 |
737 | 739 | 191.34 | 258.65 | 150.16 | 132.85 | 121.32 | 109.78 | 98.24 |
739 | 741 | 192.04 | 259.35 | 150.76 | 133.45 | 121.92 | 110.38 | 98.84 |
741 | 743 | 192.74 | 260.05 | 151.36 | 134.05 | 122.52 | 110.98 | 99.44 |
| | | | | | | | |
743 | 745 | 193.44 | 260.75 | 151.96 | 134.65 | 123.12 | 111.58 | 100.04 |
745 | 747 | 194.14 | 261.45 | 152.56 | 135.25 | 123.72 | 112.18 | 100.64 |
747 | 749 | 194.84 | 262.15 | 153.16 | 135.85 | 124.32 | 112.78 | 101.24 |
749 | 751 | 195.54 | 262.85 | 153.76 | 136.45 | 124.92 | 113.38 | 101.84 |
751 | 753 | 196.24 | 263.55 | 154.36 | 137.05 | 125.52 | 113.98 | 102.44 |
| | | | | | | | |
753 | 755 | 196.94 | 264.25 | 154.96 | 137.65 | 126.12 | 114.58 | 103.04 |
755 | 757 | 197.64 | 264.95 | 155.56 | 138.25 | 126.72 | 115.18 | 103.64 |
757 | 759 | 198.34 | 265.65 | 156.16 | 138.85 | 127.32 | 115.78 | 104.24 |
759 | 761 | 199.04 | 266.35 | 156.76 | 139.45 | 127.92 | 116.38 | 104.84 |
761 | 763 | 199.74 | 267.05 | 157.36 | 140.05 | 128.52 | 116.98 | 105.44 |
| | | | | | | | |
763 | 765 | 200.44 | 267.75 | 157.96 | 140.65 | 129.12 | 117.58 | 106.04 |
765 | 767 | 201.14 | 268.45 | 158.56 | 141.25 | 129.72 | 118.18 | 106.64 |
767 | 769 | 201.84 | 269.15 | 159.16 | 141.85 | 130.32 | 118.78 | 107.24 |
769 | 771 | 202.54 | 269.85 | 159.76 | 142.45 | 130.92 | 119.38 | 107.84 |
771 | 773 | 203.24 | 270.55 | 160.36 | 143.05 | 131.52 | 119.98 | 108.44 |
| | | | | | | | |
773 | 775 | 203.94 | 271.25 | 160.96 | 143.65 | 132.12 | 120.58 | 109.04 |
775 | 777 | 204.64 | 271.95 | 161.57 | 144.26 | 132.72 | 121.18 | 109.64 |
777 | 779 | 205.34 | 272.65 | 162.27 | 144.96 | 133.42 | 121.88 | 110.34 |
779 | 781 | 206.04 | 273.35 | 162.97 | 145.66 | 134.12 | 122.58 | 111.04 |
781 | 783 | 206.74 | 274.05 | 163.67 | 146.36 | 134.82 | 123.28 | 111.74 |
| | | | | | | | |
783 | 785 | 207.44 | 274.75 | 164.37 | 147.06 | 135.52 | 123.98 | 112.44 |
785 | 787 | 208.14 | 275.45 | 165.07 | 147.76 | 136.22 | 124.68 | 113.14 |
787 | 789 | 208.84 | 276.15 | 165.77 | 148.46 | 136.92 | 125.38 | 113.84 |
789 | 791 | 209.54 | 276.85 | 166.47 | 149.16 | 137.62 | 126.08 | 114.54 |
791 | 793 | 210.24 | 277.55 | 167.17 | 149.86 | 138.32 | 126.78 | 115.24 |
| | | | | | | | |
793 | 795 | 210.94 | 278.25 | 167.87 | 150.56 | 139.02 | 127.48 | 115.94 |
795 | 797 | 211.64 | 278.95 | 168.57 | 151.26 | 139.72 | 128.18 | 116.64 |
797 | 799 | 212.34 | 279.65 | 169.27 | 151.96 | 140.42 | 128.88 | 117.34 |
799 | 800 | 212.69 | 280.00 | 169.62 | 152.31 | 140.77 | 129.23 | 117.69 |
I hereby certify that the above is a fair print of the Income Tax (Salary or Wages Tax) (Rates) (Amendment No.2) Act 1994 which has been made by the National Parliament.
Clerk of the National Parliament.
I hereby certify that the Income Tax (Salary or Wages Tax) (Rates) (Amendment No.2) Act 1994 was made by the National Parliament on 9 November 1994.
Speaker of the National Parliament.
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