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Income Tax (Salary or Wages Tax) (Rates) (Amendment) Act 1994

PAPUA NEW GUINEA


Income Tax (Salary or Wages Tax) (Rates) (Amendment) Act 1994


No. 7 of 1994.
Certified on: 7/4/94


ARRANGEMENT OF SECTION.

Rates of Salary or Wages Tax (Amendment of Schedule 1).


AN ACT

entitled

Income Tax (Salary or Wages Tax) (Rates) (Amendment) Act 1994,

Being an Act to amend the Income Tax (Salary or Wages Tax) (Rates) Act 1979,

MADE by the National Parliament to come into operation on 1 May 1994.

RATES OF SALARY OR WAGES TAX (AMENDMENT OF SCHEDULE 1).

Schedule 1 to the Principal Act is amended by repealing the Tables A, B, and C and replacing them with the following:-

TABLE A

Where an Employee's Salary or Wages is less than K123 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
EXCEEDING
NOT
EXCEEDING
0
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
77
79
81
83
85
87
89
91
93
95
97
99
101
103
105
107
109
111
113
115
117
119
121
1
3
5
7
9
11
13
15
17
19
21
23
25
27
29
31
33
35
37
39
41
43
45
47
49
51
53
55
57
59
61
63
65
67
69
71
73
75
77
79
81
83
85
87
89
91
93
95
97
99
101
103
105
107
109
111
113
115
117
119
121
123
0.10
0.30
0.50
0.70
0.90
1.10
1.30
1.50
1.70
1.90
2.10
2.30
2.50
2.70
2.90
3.10
3.30
3.50
3.70
3.90
4.10
4.30
4.50
4.70
4.90
5.10
5.30
5.50
5.70
5.90
6.10
6.30
6.50
6.70
6.90
7.10
7.30
7.50
7.70
8.11
8.51
8.91
9.31
9.71
10.11
10.51
10.91
11.31
11.71
12.11
12.51
12.91
13.31
13.71
14.11
14.51
14.91
15.31
15.71
16.11
16.51
16.91
0.35
1.05
1.75
2.45
3.15
3.85
4.55
5.25
5.95
6.65
7.35
8.05
8.75
9.45
10.15
10.85
11.55
12.25
12.95
13.65
14.35
15.05
15.75
16.45
17.15
17.85
18.55
19.25
19.95
20.65
21.34
22.05
22.75
23.45
24.15
24.85
25.55
26.25
26.95
27.65
28.35
29.05
29.75
30.45
31.15
31.85
32.55
33.25
33.95
34.65
35.35
36.05
36.75
37.45
38.15
38.85
39.55
40.25
40.95
41.65
42.35
43.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

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
127
129
131

133
135
137
139
141

143
145
147
149
151

153
155
157
159
161

163
165
167
169
171

173
175
177
179
181

183
185
187
189
191

193
195
197
199
201

203
205
207
209
211

213
215
217
219
221

223
225
227
229
231

233
235
237
239
241

243
245
247
249
251

253
255
257
259
261

263
265
267
269
271

273
275
277
279
281
125
127
129
131
133

135
137
139
141
143

145
147
149
151
153

155
157
159
161
163

165
167
169
171
173

175
177
179
181
183

185
187
189
191
193

195
197
199
201
203

205
207
209
211
213

215
217
219
221
223

225
227
229
231
233

235
237
239
241
243

245
247
249
251
253

255
257
259
261
263

265
267
269
271
273

275
277
279
281
283
17.31
17.71
18.11
18.51
18.91

19.31
19.71
20.11
20.51
20.91

21.31
21.71
22.11
22.51
22.91

23.31
23.71
24.11
24.51
24.91

25.31
25.71
26.11
26.51
26.91

27.31
27.71
28.11
28.51
28.91

29.31
29.71
30.11
30.51
30.91

31.31
31.71
32.11
32.51
32.91

33.31
33.71
34.11
34.51
34.91

35.31
35.71
36.11
36.51
36.91

37.31
37.71
38.11
38.51
38.91

39.31
39.71
40.11
40.51
40.91

41.31
41.71
42.11
42.51
42.91

43.31
43.71
44.11
44.51
44.91

45.31
45.71
46.11
46.68
47.28

47.88
48.48
49.08
49.68
50.28
43.75
44.45
45.15
45.85
46.55

47.25
47.95
48.65
49.35
50.05

50.75
51.45
52.15
52.85
53.55

54.25
54.95
55.65
56.35
57.05

57.75
58.45
59.15
59.85
60.55

61.25
61.95
62.65
63.35
64.05

64.75
65.45
66.15
66.85
67.55

68.25
68.95
69.65
70.35
71.05

71.75
72.45
73.15
73.85
74.55

75.25
75.95
76.65
77.35
78.05

78.75
79.45
80.15
80.85
81.55

82.25
82.95
83.65
84.35
85.05

85.75
86.45
87.15
87.85
88.55

89.25
89.95
90.65
91.35
92.05

92.75
93.45
94.15
94.85
95.55

96.25
96.95
97.65
98.35
99.05
0.19
0.39
0.59
0.79
0.99

1.19
1.39
1.59
1.79
1.99

2.19
2.39
2.59
2.79
2.99

3.19
3.39
3.59
3.79
3.99

4.19
4.39
4.59
4.79
4.99

5.19
5.39
5.59
5.79
5.99

6.19
6.39
6.59
6.79
6.99

7.19
7.39
7.59
7.89
8.29

8.69
9.09
9.49
9.89
10.29

10.69
11.09
11.49
11.89
12.29

12.69
13.09
13.49
13.89
14.29

14.69
15.09
15.49
15.89
16.29

16.69
17.09
17.49
17.89
18.29

18.69
19.09
19.49
19.89
20.29

20.69
21.09
21.49
21.89
22.29

22.69
23.09
23.49
23.89
24.29
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.06
0.26

0.46
0.66
0.86
1.06
1.26

1.46
1.66
1.86
2.06
2.26

2.46
2.66
2.86
3.06
3.26

3.46
3.66
3.86
4.06
4.26

4.46
4.66
4.86
5.06
5.26

5.46
5.66
5.86
6.16
6.56

6.96
7.36
7.76
8.16
8.56

8.96
9.36
9.76
10.11
10.45

10.79
11.13
11.47
11.81
12.15

70.29
70.63
70.97
71.31
71.65

71.99
72.33
72.67
73.01
73.35

73.69
74.03
74.37
74.71
75.05

75.39
75.73
76.07
76.41
76.75

77.09
77.43
77.77
78.11
78.45
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.11

0.31
0.51
0.71
0.91
1.11

1.31
1.51
1.71
1.91
2.11

2.31
2.51
2.71
2.91
3.11

3.31
3.51
3.71
3.91
4.11

4.31
4.51
4.71
5.01
5.41

5.81
6.21
6.61
7.01
7.41

7.81
8.21
8.61
8.92
9.22

9.52
9.82
10.12
10.42
10.72

62.02
62.32
62.62
62.92
63.22

63.52
63.82
64.12
64.42
64.72

65.02
65.32
65.62
65.92
66.22

66.52
66.82
67.12
67.42
67.72

68.02
68.32
68.62
68.92
69.22
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.15
0.35
0.55
0.75
0.95

1.15
1.35
1.55
1.75
1.95

2.15
2.35
2.55
2.75
2.95

3.15
3.35
3.55
3.85
4.25

4.65
5.05
5.45
5.85
6.25

6.65
7.05
7.45
7.73
7.99

8.25
8.51
8.77
9.03
9.29

53.75
54.01
54.27
54.53
54.79

55.05
55.31
55.57
55.83
56.09

56.35
56.61
56.87
57.13
57.39

57.65
57.91
58.17
58.43
58.69

58.95
59.21
59.47
59.73
59.99
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.000.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.20
0.40
0.60
0.80

1.00
1.20
1.40
1.60
1.80

2.00
2.20
2.40
2.70
3.10

3.50
3.90
4.30
4.70
5.10

5.50
5.90
6.30
6.54
6.76

6.98
7.20
7.42
7.64
7.86

45.48
45.70
45.92
46.14
46.36

46.58
46.80
47.02
47.24
47.46

47.68
47.90
48.12
48.34
48.56

48.78
49.00
49.22
49.44
49.66

49.88
50.10
50.32
50.54
50.76
283
285
287
289
291

293
295
297
299
301

303
305
307
309
311

313
315
317
319
321

323
325
327
329
331

333
335
337
339
341

343
345
347
349
351

353
355
357
359
361

363
365
367
369
371

373
375
377
379
381

383
385
387
389
391

393
395
397
399
401

403
405
407
409
411

413
415
417
419
421

423
425
427
429
431

433
435
437
439
441

443
445
447
449
451

453
455
457
459
461

463
465
467
469
471

473
475
477
479
471

483
485
487
489
491

493
495
497
499
501

503
505
507
509
511

513
515
517
519
521

523
525
527
529
531

533
535
537
539
541

543
545
547
549
551

553
555
557
559
561

563
565
567
569
571

573
575
577
579
581

583
585
587
589
591

593
595
597
599
601

603
605
607
609
611

613
615
617
619
621

623
625
627
629
631

633
635
637
639
641

643
645
647
649
651

653
655
657
659
661

663
665
667
669
671

673
675
677
679
681

683
685
687
689
691

693
695
697
699
701

703
705
707
709
711

713
715
717
719
721

723
725
727
729
731

733
735
737
739
741

743
745
747
749
751

753
755
757
759
761

763
765
767
769
771

773
775
777
779
781

783
785
787
789
791

793
795
797
799
285
287
289
291
293

295
297
299
301
303

305
307
309
311
313

315
317
319
321
323

325
327
329
331
333

335
337
339
341
343

345
347
349
351
353

355
357
359
361
363

365
367
369
371
373

375
377
379
381
383

385
387
389
391
393

395
397
399
401
403

405
407
409
411
413

415
417
419
421
423

425
427
429
431
433

435
437
439
441
443

445
447
449
451
453

455
457
459
461
463

465
467
469
471
473

475
477
479
481
483

485
487
489
491
493

495
497
499
501
503

505
507
509
511
513

515
517
519
521
523

525
527
529
531
533

535
537
539
541
543

545
547
549
551
553

555
557
559
561
563

565
567
569
571
573

575
577
579
581
583

585
587
589
591
593

595
597
599
601
603

605
607
609
611
613

615
617
619
621
623

625
627
629
631
633

635
637
639
641
643

645
647
649
651
653

655
657
659
661
663

665
667
669
671
673

675
677
679
681
683

685
687
689
691
693

695
697
699
701
703

705
707
709
711
713

715
717
719
721
723

725
727
729
731
733

735
737
739
741
743

745
747
749
751
753

755
757
759
761
763

765
767
769
771
773

775
777
779
781
783

785
787
789
791
793

795
797
799
800
50.88
51.48
52.08
52.68
53.28

53.88
54.48
55.08
55.68
56.28

56.88
57.48
58.08
58.68
59.28

59.88
60.48
61.08
61.68
62.28

62.88
63.48
64.08
64.68
65.28

65.88
66.48
67.08
67.68
68.28

68.88
69.48
70.08
70.68
71.28

71.88
72.48
73.08
73.68
74.28

74.88
75.48
76.08
76.68
77.28

77.88
78.48
79.08
79.68
80.28

80.88
81.48
82.08
82.68
83.28

83.88
84.48
85.08
85.68
86.28

86.88
87.48
88.08
88.68
89.28

89.88
90.48
91.08
91.68
92.28

92.88
93.48
94.08
94.68
95.28

95.88
96.48
97.08
97.68
98.28

98.88
99.48
100.08
100.68
101.28

101.88
102.48
103.08
103.68
104.28

104.88
105.48
106.08
106.68
107.28

107.88
108.48
109.08
109.68
110.28

110.88
111.48
112.08
112.68
113.28

113.88
114.48
115.08
115.68
116.28

116.88
117.48
118.08
118.68
119.28

119.88
120.48
121.08
121.68
122.28

122.88
123.48
124.08
124.68
125.28

125.88
126.48
127.08
127.68
128.28

128.88
129.48
130.08
130.68
131.28

131.88
132.48
133.08
133.68
134.28

134.88
135.48
136.08
136.68
137.28

137.88
138.48
139.08
139.68
140.28

140.88
141.48
142.08
142.68
143.28

143.88
144.48
145.08
145.68
146.28

146.88
147.48
148.08
148.68
149.28

149.88
150.48
151.08
151.68
152.28

152.88
153.48
154.08
154.68
155.28

155.88
156.48
157.08
157.68
158.28

158.88
159.48
160.08
160.68
161.28

161.94
162.64
163.34
164.04
164.74

165.44
166.14
166.84
167.54
168.24

168.94
169.64
170.34
171.04
171.74

172.44
173.14
173.84
174.54
175.24

175.94
179.64
177.34
178.04
178.74

179.44
180.14
180.84
181.54
182.24

182.94
183.64
184.34
185.04
185.74

186.44
187.14
187.84
188.54
189.24

189.94
190.64
191.34
192.04
192.74

193.44
194.14
194.84
195.54
196.24

196.94
197.64
198.34
199.04
199.74

200.44
201.14
201.84
202.54
203.24

203.94
204.64
205.34
206.04
206.74

207.44
208.14
208.84
209.54
210.24

210.94
211.64
212.34
212.69
99.75
100.45
101.15
101.85
102.55

103.25
103.95
104.65
105.35
106.05

106.75
107.45
108.15
108.85
109.55

110.25
110.95
111.65
112.35
113.05

113.75
114.45
115.15
115.85
116.55

117.25
117.95
118.65
119.35
120.05

120.75
121.45
122.15
122.85
123.55

124.25
124.95
125.65
126.35
127.05

127.75
128.45
129.15
129.85
130.55

131.25
131.95
132.65
133.35
134.05

134.75
135.45
136.15
136.85
137.55

138.25
138.95
139.65
140.35
141.05

141.75
142.45
143.15
143.85
144.55

145.25
145.95
146.65
147.35
148.05

148.75
149.45
150.15
150.85
151.55

152.25
152.95
153.65
154.35
155.05

155.75
156.45
157.15
157.85
158.55

159.25
159.95
160.65
161.35
162.05

162.75
163.45
164.15
164.85
165.55

166.25
166.95
167.65
168.35
169.05

169.75
170.45
171.15
171.85
172.55

173.25
173.95
174.65
175.35
176.05

176.75
177.45
178.15
178.85
179.55

180.25
180.95
181.65
182.35
183.05

183.75
184.45
185.15
185.85
186.55

187.25
187.95
188.65
189.35
190.05

190.75
191.45
192.15
192.85
193.55

194.25
194.95
195.65
196.35
197.05

197.75
198.45
199.15
199.85
200.55

201.25
201.95
202.65
203.35
204.05

204.75
205.45
206.15
206.85
207.55

208.25
208.95
209.65
210.35
211.05

211.75
212.45
213.15
213.85
214.55

215.25
215.95
216.65
217.35
218.05

218.75
219.45
220.15
220.85
221.55

222.25
222.95
223.65
224.35
225.05

225.75
226.45
227.15
227.85
228.55

229.25
229.95
230.65
231.35
232.05

232.75
233.45
234.15
234.85
235.55

236.25
236.95
237.65
238.35
239.05

239.75
240.45
241.15
241.85
242.55

243.25
243.95
244.65
245.35
246.05

246.75
247.45
248.15
248.85
249.55

250.25
250.95
251.65
252.35
253.05

253.75
254.45
255.15
255.85
256.55

257.25
257.95
258.65
259.35
260.05

260.75
261.45
262.15
262.85
263.55

264.25
264.95
265.65
266.35
267.05

267.75
268.45
269.15
269.85
270.55

271.25
271.95
272.65
273.35
274.05

274.75
275.45
276.15
276.85
277.55

278.25
278.95
279.65
280.00
24.69
25.09
25.49
25.89
26.29

26.69
27.09
27.49
27.89
28.29

28.69
29.09
29.49
29.89
30.29

30.69
31.09
31.49
31.89
32.29

32.69
33.09
33.49
33.89
34.29

34.69
35.09
35.49
35.89
36.29

36.69
37.09
37.49
37.89
38.29

38.69
39.09
39.49
39.89
40.29

40.69
41.09
41.49
41.89
42.29

42.69
43.09
43.49
43.89
44.29

44.69
45.09
45.49
45.89
46.36

46.96
47.56
48.16
48.76
49.36

49.96
50.56
51.16
51.76
52.36

52.96
53.56
54.16
54.76
55.36

55.96
56.56
57.16
57.76
58.36

58.96
59.56
60.16
60.76
61.36

61.96
62.56
63.16
63.76
64.36

64.96
65.56
66.16
66.76
67.36

67.96
68.56
69.16
69.76
70.36

70.96
71.56
72.16
72.76
73.36

73.96
74.56
75.16
75.76
76.36

76.96
77.56
78.16
78.76
79.36

79.96
80.56
81.16
81.76
82.36

82.96
83.56
84.16
84.76
85.36

85.96
86.56
87.16
87.76
88.36

88.96
89.56
90.16
90.76
91.36

91.96
92.56
93.16
93.76
94.36

94.96
95.56
96.16
96.76
97.36

97.96
98.56
99.16
99.76
100.36

100.96
101.56
102.16
102.76
103.36

103.96
104.56
105.16
105.76
106.36

106.96
107.56
108.16
108.76
109.36

109.96
110.56
111.16
111.76
112.36

112.96
113.56
114.16
114.76
115.36

115.96
116.56
117.16
117.76
118.36

118.96
119.56
120.16
120.76
121.36

121.96
122.56
123.16
123.76
124.36

124.96
125.56
126.16
126.76
127.36

127.96
128.56
129.16
129.76
130.36

130.96
131.56
132.16
132.76
133.36

133.96
134.56
135.16
135.76
136.36

136.96
137.56
138.16
138.76
139.36

139.96
140.56
141.16
141.76
142.36

142.96
143.56
144.16
144.76
145.36

145.96
146.56
147.16
147.76
148.36

148.96
149.56
150.16
150.76
151.36

151.96
152.56
153.16
153.76
154.36

154.96
155.56
156.16
156.76
157.36

157.96
158.56
159.16
159.76
160.36

160.96
161.57
162.27
162.97
163.67

164.37
165.07
165.77
166.47
167.17

167.87
168.57
169.27
169.62
78.79
79.13
79.47
79.81
80.15

80.49
80.83
81.17
81.51
81.85

82.19
82.53
82.87
83.21
83.55

83.89
84.23
84.57
84.91
85.25

85.59
85.93
86.27
86.61
86.95

87.29
87.63
87.97
88.31
88.65

31.19
31.53
31.87
32.21
32.55

32.89
33.23
33.57
33.91
34.25

34.59
34.93
35.27
35.61
35.95

36.29
36.63
36.97
37.31
37.65

37.99
38.33
38.67
39.01
39.41

39.92
40.43
40.94
41.45
41.96

42.47
42.98
43.49
44.00
44.51

45.02
45.53
46.04
46.55
47.06

47.57
48.08
48.59
49.10
49.61

50.12
50.63
51.14
51.65
52.16

52.67
53.18
53.69
54.20
54.71

55.22
55.73
56.24
56.75
57.26

57.77
58.28
58.79
59.30
59.81

60.32
60.83
61.34
61.85
62.36

62.87
63.38
63.89
64.40
64.91

65.42
65.93
66.44
66.95
67.46

67.97
68.48
68.99
69.50
70.01

70.52
71.03
71.54
72.05
72.56

73.07
73.58
74.09
74.60
75.11

75.62
76.13
76.64
77.15
77.66

78.17
78.68
79.19
79.70
80.21

80.72
81.23
81.74
82.25
82.76

83.27
83.78
84.29
84.80
85.31

85.82
86.33
86.84
87.35
87.86

88.37
88.88
89.39
89.90
90.41

90.92
91.43
91.94
92.45
92.96

93.47
93.98
94.49
95.00
95.51

96.02
96.53
97.04
97.55
98.06

98.65
99.25
99.85
100.45
101.05

101.65
102.25
102.85
103.45
104.05

104.65
105.25
105.85
106.45
107.05

107.65
108.25
108.85
109.45
110.05

110.65
111.25
111.85
112.45
113.05

113.65
114.25
114.85
115.45
116.05

116.65
117.25
117.85
118.45
119.05

119.65
120.25
120.85
121.45
122.05

122.65
123.25
123.85
124.45
125.05

125.65
126.25
126.85
127.45
128.05

128.65
129.25
129.85
130.45
131.05

131.65
132.25
132.85
133.45
134.05

134.65
135.25
135.85
136.45
137.05

137.65
138.25
138.85
139.45
140.05

140.65
141.25
141.85
142.45
143.05

143.65
144.26
144.96
145.66
146.36

147.06
147.76
148.46
149.16
149.86

150.56
151.26
151.96
152.31
69.52
69.82
70.12
70.42
70.72

71.02
71.32
71.62
71.92
72.22

72.52
72.82
73.12
73.42
73.72

74.02
74.32
74.62
74.92
75.22

75.52
75.82
76.12
76.42
76.72

77.02
77.32
77.62
77.92
78.22

27.52
27.82
28.12
28.42
28.72

29.02
29.32
29.62
25.93
30.22

30.52
30.82
31.12
31.42
31.72

32.02
32.32
32.62
32.92
33.22

33.52
33.82
34.12
34.42
34.77

35.22
35.67
36.12
36.57
37.02

37.47
37.92
38.37
38.82
39.27

39.72
40.17
40.62
41.07
41.52

41.97
42.42
42.87
43.32
43.77

44.22
38.72
45.12
45.57
46.02

46.47
46.92
47.37
47.82
48.27

48.72
49.17
49.62
50.07
50.52

50.97
51.42
51.87
52.32
52.77

53.22
53.67
54.12
54.57
55.02

55.47
55.92
56.37
56.82
57.27

57.72
58.17
58.62
59.07
59.52

59.97
60.42
60.87
61.32
61.77

62.22
62.67
63.12
63.57
64.02

64.47
64.92
65.37
65.82
66.27

66.72
67.17
67.62
68.07
68.52

68.97
69.42
69.87
70.32
70.77

71.22
71.67
72.12
72.57
73.02

73.47
73.92
74.37
74.82
75.27

75.72
76.17
76.62
77.07
77.52

77.97
78.42
78.87
79.32
79.77

80.22
80.67
81.12
81.57
82.02

82.47
82.92
83.37
83.82
84.27

84.72
85.17
85.62
86.07
86.52

87.12
87.72
88.32
88.92
89.52

90.12
90.72
91.32
91.92
92.52

93.12
93.72
94.32
94.92
95.52

96.12
96.72
97.32
97.92
98.52

99.12
99.72
100.32
100.92
101.52

102.12
102.72
103.32
103.92
104.52

105.12
105.72
106.32
106.92
107.52

108.12
108.72
109.32
109.92
110.52

111.12
111.72
112.32
112.92
113.52

114.12
114.72
115.32
115.92
116.52

117.12
117.72
118.32
118.92
119.52

120.12
120.72
121.32
121.92
122.52

123.12
123.72
124.32
124.92
125.52

126.12
126.72
127.32
127.92
128.52

129.12
129.72
130.32
130.92
131.52

132.12
132.72
133.42
134.12
134.82

135.52
136.22
136.92
137.62
138.32

139.02
139.72
140.42
140.77
60.25
60.51
60.77
61.03
61.29

61.55
61.81
62.07
62.33
62.59

62.85
63.11
63.37
63.63
63.89

64.15
64.41
64.67
64.93
65.19

65.45
65.71
65.97
66.23
66.49

66.75
67.01
67.27
67.53
67.79

23.85
24.11
24.37
24.63
24.89

25.15
25.41
25.67
25.93
26.19

26.45
26.71
26.97
27.23
27.49

27.75
28.01
28.27
28.53
28.79

29.05
29.31
29.57
29.83
30.14

30.53
30.92
31.31
31.70
32.09

32.48
32.87
33.26
33.65
34.04

34.43
34.82
35.21
35.60
35.99

36.38
36.77
37.16
37.55
37.94

38.33
38.72
39.11
39.50
39.89

20.28
40.67
41.06
41.45
41.84

42.23
42.62
43.01
43.40
43.79

44.18
44.57
44.96
45.35
45.74

46.13
46.52
46.91
47.30
47.69

48.08
48.47
48.86
49.25
49.64

50.03
50.42
50.81
51.20
51.59

51.98
52.37
52.76
53.15
53.54

53.93
54.32
54.71
55.10
55.49

55.88
56.27
56.66
57.05
57.44

57.83
58.22
58.61
59.00
59.39

59.78
60.17
60.56
60.95
61.34

61.73
62.12
62.51
62.90
63.29

63.68
64.07
64.46
64.85
65.24

65.63
66.02
66.41
66.80
67.19

67.58
67.97
68.36
68.75
69.14

69.53
69.92
70.31
70.70
71.09

71.48
71.87
72.26
72.65
73.04

73.43
73.82
74.21
74.60
74.99

75.58
76.18
76.78
77.38
77.98

78.58
79.18
79.78
90.38
80.98

81.58
82.18
82.78
83.38
83.98

84.58
85.18
85.78
86.38
86.98

87.58
88.18
88.78
89.38
89.98

90.58
91.18
91.78
92.38
92.98

93.58
94.18
94.78
95.38
95.98

96.58
97.18
97.78
98.38
98.98

99.58
100.18
100.78
101.38
101.98

102.58
103.18
103.78
104.38
104.98

105.58
106.18
106.78
107.38
107.98

108.58
109.18
109.78
110.38
110.98

111.58
112.18
112.78
113.38
113.98

114.58
115.18
115.78
116.38
116.98

117.58
118.18
118.78
119.38
119.98

120.58
121.18
121.88
122.58
123.28

123.98
124.68
125.38
126.08
126.78

127.48
128.18
128.88
129.23
50.98
51.20
51.42
51.64
51.86

52.08
52.30
52.52
52.74
52.96

53.18
53.40
53.62
53.84
54.06

54.28
54.50
54.72
54.94
55.16

55.38
55.60
55.82
56.04
56.26

56.48
56.70
56.92
57.14
57.36

20.18
20.40
20.62
20.84
21.06

21.28
21.50
21.72
21.94
22.16

22.38
22.60
22.82
23.04
23.26

23.48
23.70
23.92
24.14
24.36

24.58
24.80
25.02
25.24
25.50

25.83
26.16
26.49
26.82
27.15

27.48
27.81
28.14
28.47
28.80

29.13
29.46
29.79
30.12
30.45

30.78
31.11
31.44
31.77
32.10

32.43
32.76
33.09
33.42
33.75

34.08
34.41
34.74
35.07
35.40

35.73
36.06
36.39
36.72
37.05

37.38
37.71
38.04
38.37
38.70

39.03
39.36
39.69
40.02
40.35

40.68
41.01
41.34
41.67
42.00

42.33
42.66
42.99
43.32
43.65

43.98
44.31
44.64
44.97
45.30

45.63
45.96
46.29
46.62
46.95

47.28
47.61
47.94
48.27
48.60

48.93
49.26
49.59
49.92
50.25

50.58
50.91
51.24
51.57
51.90

52.23
52.56
52.89
53.22
53.55

53.88
54.21
54.54
54.87
55.20

55.53
55.86
56.19
56.52
56.85

57.18
57.51
57.84
58.17
58.50

58.83
59.16
59.49
59.82
60.15

60.48
60.81
61.14
61.47
61.80

62.13
62.46
62.79
63.12
63.45

64.04
64.64
65.24
65.84
66.44

67.04
67.64
68.24
63.84
69.44

70.04
70.64
71.24
71.84
72.44

73.04
73.64
74.24
74.84
75.44

76.04
76.64
77.24
77.84
78.44

79.04
79.64
80.24
80.84
81.44

82.04
82.64
83.24
83.84
84.44

85.04
85.64
86.24
86.84
87.44

88.04
88.64
89.24
89.84
90.44

91.04
91.64
92.24
92.84
93.44

94.04
94.64
95.24
95.84
96.44

97.04
97.64
98.24
98.84
99.44

100.04
100.64
101.24
101.84
102.44

103.04
103.64
104.24
104.84
105.44

106.04
106.64
107.24
107.84
108.44

109.04
109.64
110.34
111.04
111.74

112.44
113.14
113.84
114.54
115.24

115.94
116.64
117.34
117.69

TABLE C

Where an Employee's Salary or Wages Exceeds K650 per Fortnight


COLUMN 1
COLUMN 2
COLUMN 3
NON-RESIDENT
TAX PAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED
K212.69 plus 35 toea for each K1 by which fortnightly salary exceeds K800
K280.00 plus 35 toea for each K1 by which fortnightly salary exceeds K800
K169.62 plus 35 toea for each K1 by which fortnightly salary exceeds K800


Note: If dependants are claimed reduce above amounts by the amounts set out below

Where a dependants declaration has been furnished, the amount of deduction calculated in accordance with the table above is to be reduced by the amount set out below opposite the number of dependants as shown on that form.

1 Dependant
2 Dependants
K17.30
K28.84
3 Dependants
4 Dependants
K40.38
K51.92

I hereby certify that the above is a fair print of the Income Tax (Salary or Wages Tax) (Rates) (Amendment) 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) Act 1994 was made by the National Parliament on 8 March 1994.

Speaker of the National Parliament.

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