PAPUA NEW GUINEA

Income Tax (Salary or Wages Tax) (Rates) (2012 Budget) (Amendment) Act 2011.

No. 14 of 2011.

Certified on : 28 DEC 2011

Income Tax (Salary or Wages Tax)(Rates)(2012 Budget)(Amendment) Act 2011.

ARRANGEMENT OF SECTIONS.

1. Imposition of Tax (Amendment of Section 1).
2. Amendment of Schedule 1.
_______________

No. 14 of 2011.

AN ACT

entitled

Income Tax (Salary or Wages Tax) (Rates) (2012 Budget)(Amendment) Act 2011,

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

MADE by the National Parliament and deemed to come into operation 1 July 2012.

1. IMPOSITION OF TAX (AMENDMENT OF SECTION 1).

Section 1 of the Principal Act is amended by inserting after Subsection 3 the following new subsection:

"(4) The rate of salary or wages tax payable by a person on that part of his or her taxable income taxed under Section 46CA of the Income Tax Act 1959 shall be 15 per cent of the gross amount paid.".

2. AMENDMENT OF SCHEDULE 1.

Schedule 1 of the Principal Act is amended by ‑

(a) inserting, in the heading of Part 2, after the number "2007", the following:

"to 30 June, 2012"; and

(b) inserting the following new Part:

"PART 3. SALARY AND WAGES WITHHOLDING TAX RATES.

APPLICABLE FROM 1 JULY 2012.

TABLE A, B, and C. Table A applicable from 1 July 2012.

Where an employees Salary or Wages is less than or equal to K385 per fortnight.
	
COLUMN 1	COLUMN 2.	COLUMN 3.	COLUMN 4.	
SALARY PER FORTNIGHT IN 2012.	NON-RESIDENT TAXPAYERS.	WHERE NO DECLARATION IS LODGED.	WHERE A DECLARATION IS LODGED.	
EXCEEDING	NOT EXCEEDING				
0	1	0.22	0.42	0.00	
1	3	0.66	1.26	0.00	
3	5	1.10	2.10	0.00	
5	7	1.54	2.94	0.00	
7	9	1.98	3.78	0.00	
9	11	2.42	4.62	0.00	
11	13	2.86	5.46	0.00	
13	15	3.30	6.30	0.00	
15	17	3.74	7.14	0.00	
17	19	4.18	7.98	0.00	
19	21	4.62	8.82	0.00	
21	23	5.06	9.66	0.00	
23	25	5.50	10.50	0.00	
25	27	5.94	11.34	0.00	
27	29	6.38	12.18	0.00	
29	31	6.82	13.02	0.00	
31	33	7.26	13.86	0.00	
33	35	7.70	14.70	0.00	
35	37	8.14	15.54	0.00	
37	39	8.58	16.38	0.00	
39	41	9.02	17.22	0.00	
41	43	9.46	18.06	0.00	
43	45	9.90	18.90	0.00	
45	47	10.34	19.74	0.00	
47	49	10.78	20.58	0.00	
49	51	11.22	21.42	0.00	
51	53	11.66	22.26	0.00	
53	55	12.10	23.10	0.00	
55	57	12.54	23.94	0.00	
57	59	12.98	24.78	0.00	
59	61	13.42	25.62	0.00	
61	63	13.86	26.46	0.00	
63	65	14.30	27.30	0.00	
65	67	14.74	28.14	0.00	
67	69	15.18	28.98	0.00	
69	71	15.62	29.82	0.00	
71	73	16.06	30.66	0.00	
73	75	16.50	31.50	0.00	
75	77	16.94	32.34	0.00	
77	79	17.38	33.18	0.00	
79	81	17.82	34.02	0.00	
81	83	18.26	34.86	0.00	
83	85	18.70	35.70	0.00	
85	87	19.14	36.54	0.00	
87	89	19.58	37.38	0.00	
89	91	20.02	38.22	0.00	
91	93	20.46	39.06	0.00	
93	95	20.90	39.90	0.00	
95	97	21.34	40.74	0.00	
97	99	21.78	41.58	0.00	
99	101	22.22	42.42	0.00	
101	103	22.66	43.26	0.00	
103	105	23.10	44.10	0.00	
105	107	23.54	44.94	0.00	
107	109	23.98	45.78	0.00	
109	111	24.42	46.62	0.00	
111	113	24.86	47.46	0.00	
113	115	25.30	48.30	0.00	
115	117	25.74	49.14	0.00	
117	119	26.18	49.98	0.00	
119	121	26.62	50.82	0.00	
121	123	27.06	51.66	0.00	
123	125	27.50	52.50	0.00	
125	127	27.94	53.34	0.00	
127	129	28.38	54.18	0.00	
129	131	28.82	55.02	0.00	
131	133	29.26	55.86	0.00	
133	135	29.70	56.70	0.00	
135	137	30.14	57.54	0.00	
137	139	30.58	58.38	0.00	
139	141	31.02	59.22	0.00	
141	143	31.46	60.06	0.00	
143	145	31.90	60.90	0.00	
145	147	32.34	61.74	0.00	
147	149	32.78	62.58	0.00	
149	151	33.22	63.42	0.00	
151	153	33.66	64.26	0.00	
153	155	34.10	65.10	0.00	
155	157	34.54	65.94	0.00	
157	159	34.98	66.78	0.00	
159	161	35.42	67.62	0.00	
161	163	35.86	68.46	0.00	
163	165	36.30	69.30	0.00	
165	167	36.74	70.14	0.00	
169	171	37.62	71.82	0.00	
171	173	38.06	72.66	0.00	
173	175	38.50	73.50	0.00	
175	177	38.94	74.34	0.00	
177	179	39.38	75.18	0.00	
179	181	39.82	76.02	0.00	
181	183	40.26	76.86	0.00	
183	185	40.70	77.70	0.00	
185	187	41.14	78.54	0.00	
187	189	41.58	79.38	0.00	
189	191	42.02	80.22	0.00	
191	193	42.46	81.06	0.00	
193	195	42.90	81.90	0.00	
195	197	43.34	82.74	0.00	
197	199	43.78	83.58	0.00	
199	201	44.22	84.42	0.00	
201	203	44.66	85.26	0.00	
203	205	45.10	86.10	0.00	
205	207	45.54	86.94	0.00	
207	209	45.98	87.78	0.00	
209	211	46.42	88.62	0.00	
211	213	46.86	89.46	0.00	
213	215	47.30	90.30	0.00	
215	217	47.74	91.14	0.00	
217	219	48.18	91.98	0.00	
219	221	48.62	92.82	0.00	
221	223	49.06	93.66	0.00	
223	225	49.50	94.50	0.00	
225	227	49.94	95.34	0.00	
227	229	50.38	96.18	0.00	
229	231	50.82	97.02	0.00	
231	233	51.26	97.86	0.00	
233	235	51.70	98.70	0.00	
235	237	52.14	99.54	0.00	
237	239	52.58	100.38	0.00	
239	241	53.02	101.22	0.00	
241	243	53.46	102.06	0.00	
243	245	53.90	102.90	0.00	
245	247	54.34	103.74	0.00	
247	249	54.78	104.58	0.00	
249	251	55.22	105.42	0.00	
251	253	55.66	106.26	0.00	
253	255	56.10	107.10	0.00	
255	257	56.54	107.94	0.00	
257	259	56.98	108.78	0.00	
259	261	57.42	109.62	0.00	
261	263	57.86	110.46	0.00	
263	265	58.30	111.30	0.00	
265	267	58.74	112.14	0.00	
267	269	59.18	112.98	0.00	
269	271	59.62	113.82	0.00	
271	273	60.06	114.66	0.00	
273	275	60.50	115.50	0.00	
275	277	60.94	116.34	0.00	
277	279	61.38	117.18	0.00	
279	281	61.82	118.02	0,00	
281	283	62.26	118.86	0.00	
283	285	62.70	119.70	0.00	
285	287	63.14	120.54	0.00	
287	289	63.58	121.38	0.00	
289	291	64.02	122.22	0.00	
291	293	64.46	123.06	0.00	
293	295	64.90	123.90	0.00	
295	297	65.34	124.74	0.00	
297	299	65.78	125.58	0.00	
299	301	66.22	126.42	0.00	
301	303	66.66	127.26	0.00	
303	305	67.10	128.10	0.00	
305	307	67.54	128.94	0.00	
307	309	67.98	129.78	0.00	
309	311	68.42	130.62	0.00	
311	313	68.86	131.46	0.00	
313	315	69.30	132.30	0.00	
315	317	69.74	133.14	0.00	
317	319	70.18	133.98	0.00	
319	321	70.62	134.82	0.00	
321	323	71.06	135.66	0.00	
323	325	71.50	136.50	0.00	
325	327'	71.94	137.34	0.00	
327	329	72.38	138.18	0.00	
329	331	72.82	139.02	0.00	
331	333	73.26	139.86	0.00	
333	335	73.70	140.70	0.00	
335	337	74.14	141.54	0.00	
337	339	74.58	142.38	0.00	
339	341	75.02	143.22	0.00	
341	343	75.46	144.06	0.00	
343	345	75.90	144.90	0.00	
345	347	76.34	145.74	0.00	
347	349	76.78	146.58	0.00	
349	351	77.22	147.42	0.00	
351	353	77.66	148.26	0.00	
353	355	78.10	149.10	0.00	
355	357	78.54	149.94	0.00	
357	359	78.98	150.78	0,00	
359	361	79.42	151.62	0.00	
361	363	79.86	152.46	0.00	
363	365	80.30	153.30	0.00	
365	367	80.74	154.14	0.00	
367	369	81.18	154.98	0.00	
369	371	81.62	155.82	0.00	
371	373	82.06	156.66	0.00	
373	375	82.50	157.50	0.00	
375	377	82.94	158.34	0.00	
377	379	83.38	159.18	0.00	
379	381	83.82	160.02	0.00	
381	383	84.26	160.86	0.00	
383	385	84.70	161.70	0.00	

TABLE B applicable from 1 July 2012.

Where an employees Salary or Wages exceeds K385  but less than K900 per fortnight
	
COLUMN 1	COLUMN 2.	COLUMN 3.	COLUMN 4.	
SALARY PER FORTNIGHT IN 2012.	NON-RESIDENT TAXPAYERS.	WHERE NO DECLARATION IS LODGED.	WHERE A DECLARATION IS LODGED.	
EXCEEDING	NOT EXCEEDING			NUMBER OF DEPENDANTS	
				NONE	1	2	3 OR MORE	
385	387	85.14	162.54	0.00	0.00	0.00	0.00	
387	389	85.58	163.38	0.00	0.00	0.00	0.00	
389	391	86.02	164.22	0.00	0.00	0.00	0.00	
391	393	86.46	165.06	0.15	0.00	0.00	0.00	
393	395	86.90	165.90	0.59	0.00	0.00	0.00	
395	397	87.34	166.74	1.03	0.00	0.00	0.00	
397	399	87.78	167.58	1.47	0.00	0.00	0.00	
399	401	88.22	168.42	1.91	0.18	0.00	0.00	
401	403	88.66	169.26	135	0.62	0.00	0.00	
403	405	89.10	170.10	2.79	1.06	0.00	0.00	
405	407	89.54	170.94	3.23	1.50	0.35	0.00	
407	409	89.98	171.78	3.67	1.94	0.79	0.00	
409	411	90.42	172.62	4.11	2.38	1.23	0.07	
411	413	90.86	173.46	4.55	2.82	1.67	0.51	
413	415	91.30	174.30	4.99	3.26	2.11	0.95	
415	417	91.74	175.14	5.43	3.70	2.55	1.39	
417	419	92.18	175.98	5.87	4.14	2.99	1.83	
419	421	92.62	176.82	6.31	4.58	3.43	2.27	
421	423	93.06	177.66	6.75	5.02	3.87	2.71	
423	425	93.50	178.50	7.19	5.46	4.31	3.15	
425	427	93.94	179.34	7.63	5.90	4.75	3.59	
427	429	94.38	180.18	8.07	6.34	5.19	4.03	
429	431	94.82	181.02	8.51	6.78	5.63	4.47	
431	433	95.26	181.86	8.95	7.22	6.07	4.91	
433	435	95.70	182.70	9.39	7.66	6.51	5.35	
435	437	96.14	183.54	9.83	8.10	6.95	5.79	
437	439	96.58	184.38	10.27	8.54	7.39	6.23	
439	441	97.02	185.22	10.71	8.98	7.83	6.67	
441	443	97.46	186.06	11.15	9.42	8.27	7.11	
443	445	97.90	186.90	11.59	9.85	8.69	7.54	
445	447	98.34	187.74	12.03	10.23	9.02	7.82	
447	449	98.78	188.58	12.47	10.60	9.35	8.11	
449	451	99.22	189.42	12.91	10.98	9.68	8.39	
451	453	99.66	190.26	13.35	11.35	10.01	8.68	
453	455	100.10	191.10	13.79	11.72	10.34	8.97	
455	457	100.54	191.94	14.23	12.10	10.67	9.25	
457	459	100.98	192.78	14.67	12.47	11.00	9.54	
459	461	101.42	193.62	15.11	12.85	11.33	9.82	
461	463	101.86	194.46	15.55	13.22	11.66	10.11	
463	465	102.30	195.30	15.99	13.59	11.99	10.40	
465	467	102.74	196.14	16.43	13.97	12.32	10.68	
467	469	103.18	196.98	16.87	14.34	12.65	10.97	
469	471	103.62	197.82	17.31	14.72	12.98	11.25	
471	473	104.06	198.66	17.75	15.09	13.31	11.54	
473	475	104.50	199.50	18.19	15.46	13.64	11.83	
475	477	104.94	200.34	18.63	15.84	13.97	12.11	
477	479	105.38	201.18	19.07	16.21	14.30	12.40	
479	481	105.82	202.02	19.51	16.59	14.63	12.68	
481	483	106.26	202.86	19.95	16.96	14.96	12.97	
483	485	106.70	203.70	20.39	17.33	15.29	13.26	
485	487	107.14	204.54	20.83	17.71	15.62	13.54	
487	489	107.58	205.38	21.27	18.08	15.95	13.83	
489	491	108.02	206.22	21.71	18.46	16.28	14.11	
491	493	108.46	207.06	22.15	18.83	16.61	14.40	
493	495	108.90	207.90	22.59	19.20	16.94	14.69	
495	497	109.34	208.74	23.03	19.58	17.27	14.97	
497	499	109.78	209.58	23.47	19.95	17.60	15.26	
499	501	110.22	210.42	23.91	20.33	17.93	15.54	
501	503	110.66	211.26	24.35	20.70	18.26	15.83	
503	505	111.10	212.10	24.79	21.07	18.59	16.12	
505	507	111.54	212.94	25.23	21.45	18.92	16.40	
507	509	111.98	213.78	25.67	21.82	19.25	16.69	
509	511	112.42	214.62	26.11	22.20	19.58	16.97	
511	513	112.86	215.46	26.55	22.57	19.91	17.26	
513	515	113.30	216.30	26.99	22.94	20.24	17.55	
515	517	113.74	217.14	27.43	23.32	20.57	17.83	
517	519	114.18	217.98	27.87	23.69	20.90	18.12	
519	521	114.62	218.82	28.31	24.07	21.23	18.40	
521	523	115.06	219.66	28.75	24.44	21.56	18.69	
523	525	115.50	220.50	29.19	24.81	21.89	18.98	
525	527	115.94	221.34	29.63	25.19	22.22	19.26	
527	529	116.38	222.18	30.07	25.56	22.55	19.55	
529	531	116.82	223.02	30.51	25.94	22.88	19.83	
531	533	117.26	223.86	30.95	26.31	23.21	20.12	
533	535	117.70	224.70	31.39	26.68	23.54	20.41	
535	537	118.14	225.54	31.83	27.06	23.87	20.69	
537	539	118.58	226.38	32.27	27.43	24.20	20.98	
539	541	119.02	227.22	32.71	27.81	24.53	21.26	
541	543	119.46	228.06	33.15	28.18	24.86	21.55	
543	545	119.90	228.90	33.59	28.55	25.19	21.84	
545	547	120.34	229.74	34.03	28.93	25.52	22.12	
547	549	120.78	230.58	34.47	29.30	25.85	22.41	
549	551	121.22	231.42	34.91	29.68	26.18	22.69	
551	553	121.66	232.26	35.35	30.05	26.51	22.98	
553	555	122.10	233.10	35.79	30.42	26.84	23.27	
555	557	122.54	233.94	36.23	30.80	27.17	23.55	
557	559	122.98	234.78	36.67	31.17	27.50	23.84	
559	561	123.42	235.62	37.11	31.55	27.83	24.12	
561	563	123.86	236.46	37.55	31.92	28.16	24.41	
563	565	124.30	237.30	37.99	32.29	28.49	24.70	
565	567	124.74	238.14	38.43	32.67	28.82	24.98	
567	569	125.18	238.98	38.87	33.04	29.15	25.27	
569	571	125.62	239.82	39.31	33.42	29.48	25.55	
571	573	126.06	240.66	39.75	33.79	29.81	25.84	
573	575	126.50	241.50	40.19	34.16	30.14	26.13	
575	577	126.94	242.34	40.63	34.54	30.47	26.41	
577	579	127.38	243.18	41.07	34.91	30.80	26.70	
579	581	127.82	244.02	41.51	35.29	31.13	26.98	
581	583	128.26	244.86	41.95	35.66	31.46	27.27	
583	585	128.70	245.70	42.39	36.03	31.79	27.56	
585	587	129,14	246.54	42.83	36.41	32.12	27.84	
587	589	129.58	247.38	43.27	36.78	32.45	28.13	
589	591	130.02	248.22	43.71	37.16	32.78	28.41	
591	593	130.46	249.06	44.15	37.53	33.11	28.70	
593	595	130.90	249.90	44.59	37.90	33.44	28.99	
595	597	131.34	250.74	45.03	38.28	33.77	29.27	
597	599	131.78	251.58	45.47	38.65	34.10	29.56	
599	601	132.22	252.42	45.91	39.03	34.43	29.84	
601	603	132.66	253.26	46.35	39.40	34.76	30.13	
603	605	133.10	254.10	46.79	39.77	35.09	30.42	
605	607	133.54	254.94	47.23	40.15	35.42	30.70	
607	609	133.98	255.78	47.67	40.52	35.75	30.99	
609	611	134.42	256.62	48.11	40.90	36.08	31.27	
611	613	134.86	257.46	48.55	41.27	36.41	31.56	
613	615	135.30	258.30	48.99	41.64	36.74	31.85	
615	617	135.74	259.14	49.43	42.02	37.07	32.13	
617	619	136.18	259.98	49.87	42.39	37.40	32.42	
619	621	136.62	260.82	50.31	42.77	37.73	32.70	
621	623	137.06	261.66	50.75	43.14	38.06	32.99	
623	625	137.50	262.50	51.19	43.51	38.39	33.28	
625	627	137.94	263.34	51.63	43.89	38.72	33.56	
627	629	138.38	264.18	52.07	44.26	39.05	33.85	
629	631	138.82	265.02	52.51	44.64	39.38	34.13	
631	633	139.26	265.86	52.95	45.01	39.71	34.42	
633	635	139.70	266.70	53.39	45.38	40.04	34.71	
635	637	140.14	267.54	53.83	45.76	40.37	34.99	
637	639	140.58	268.38	54.27	46.13	40.70	35.28	
639	641	141.02	269.22	54.71	46.51	41.03	35.56	
641	643	141.46	270.06	55.15	46.88	41.36	35.85	
643	645	141.90	270.90	55.59	47.25	41.69	36.14	
645	647	142.34	271.74	56.03	47.63	42.02	36.42	
647	649	142.78	272.58	56.47	48.00	42.35	36.71	
649	651	143.22	273.42	56.91	48.38	42.68	36.99	
651	653	143.66	274.26	57.35	48.75	43.01	37.28	
653	655	144.10	275.10	57.79	49.12	43.34	37.57	
655	657	144.54	275.94	58.23	49.50	43.67	37.85	
657	659	144.98	276.78	58.67	49.87	44.00	38.14	
659	661	145.42	277.62	59.11	50.25	44.33	38.42	
661	663	145.86	278.46	59.55	50.62	44.66	38.71	
663	665	146.30	279.30	59.99	50.99	44.99	39.00	
665	667	146.74	280.14	60.43	51.37	45.32	39.28	
667	669	147.18	280.98	60.87	51.74	45.65	39.57	
669	671	147.62	281.82	61.31	52.12	45.98	39.85	
671	673	148.06	282.66	61.75	52.49	46.31	40.14	
673	675	148.50	283.50	62.19	52.86	46.64	40.43	
675	677	148.94	284.34	62.63	53.24	46.97	40.71	
677	679	149.38	285.18	63.07	53.61	47.30	41.00	
679	681	149.82	286.02	63.51	53.99	47.63	41.28	
681	683	150.26	286.86	63.95	54.36	47.96	41.57	
683	685	150.70	287.70	64.39	54.73	48.29	41.86	
685	687	151.14	288.54	64.83	55.11	48.62	42.14	
687	689	151.58	289.38	65.27	55.48	48.95	42.43	
689	691	152.02	290.22	65.71	55.86	49.28	42.71	
691	693	152.46	291.06	66.15	56.23	49.61	43.00	
693	695	152.90	291.90	66.59	56.60	49.94	43.29	
695	697	153.34	292.74	66.79	56.77	50.09	43.42	
697	699	154.32	293.58	67.39	57.28	50.54	43.81	
699	701	154.92	294.42	67.99	57.79	50.99	44.20	
701	703	155.52	295.26	68.59	58.30	51.44	44.59	
703	705	156.12	296.10	69.19	58.81	51.89	44.98	
705	707	156.72	296.94	69.79	59.32	52.34	45.37	
707	709	157.32	297.78	70.39	59.83	52.79	45.76	
709	711	157.92	298.62	70.99	60.34	53.24	46.15	
711	713	158.52	299.46	71.59	60.85	53.69	46.54	
713	715	159.12	300.30	72.19	61.36	54.14	46.93	
715	717	159.72	301.14	72.79	61.87	54.59	47.32	
717	719	160.32	301.98	73.39	62.38	55.04	47.71	
719	721	160.92	302.82	73.99	62.89	55.49	48.10	
721	723	161.52	303.66	74.59	63.40	55.94	48.49	
723	725	162.12	304.50	75.19	63.91	56.39	48.88	
725	727	162.72	305.34	75.79	64.42	56.84	49.27	
727	729	163.32	306.18	76.39	64.93	57.29	49.66	
729	731	163.92	307.02	76.99	65.44	57.74	50.05	
731	733	164.52	307.86	77.59	65.95	58.19	50.44	
733	735	165.12	308.70	78.19	66.46	58.64	50.83	
735	737	165.72	309.54	78.79	66.97	59.09	51.22	
737	739	166.32	310.38	79.39	67.48	59.54	51.61	
739	741	166.92	311.22	79.99	67.99	59.99	52.00	
741	743	167.52	312.06	80.59	68.50	60.44	52.39	
743	745	168.12	312.90	81.19	69.01	60.89	52.78	
745	747	168.72	313.74	81.79	69.52	61.34	53.17	
747	749	169.32	314.58	82.39	70.03	61.79	53.56	
749	751	169.92	315.42	82.99	70.54	62.24	53.95	
751	753	170.52	316.26	83.59	71.05	62.69	54.34	
753	755	171.12	317.10	84.19	71.56	63.14	54.73	
755	757	171.72	317.94	84.79	72.07	63.59	55.12	
757	759	172.32	318.78	85.39	72.58	64.04	55.51	
759	761	172.92	319.62	85.99	73.09	64.49	55.90	
761	763	173.52	320.46	86.59	73.60	64.94	56.29	
763	765	174.12	321.30	87.19	74.11	65.39	56.68	
765	767	174.72	322.14	87.79	74.62	65.84	57.07	
767	769	175.32	322.98	88.39	75.13	66.29	57.46	
769	771	175.92	323.82	88.99	75.64	66.74	57.85	
771	773	176.52	324.66	89.59	76.15	67.19	58.24	
773	775	177.12	325.50	90.19	76.66	67.64	58.63	
775	777	177.72	326.34	90.79	77.17	68.09	59.02	
777	779	178.32	327.18	91.39	77.68	68.54	59.41	
779	781	178.92	328.02	91.99	78.19	68.99	59.80	
781	783	179.52	328.86	92.59	78.70	69.44	60.19	
783	785	180.12	329.70	93.19	79.21	69.89	60.58	
785	787	180.72	330.54	93.79	79.72	70.34	60.97	
787	789	181.32	331.38	94.39	80.23	70.79	61.36	
789	791	181.92	332.22	94.99	80.74	71.24	61.75	
791	793	182.52	333.06	95.59	81.25	71.69	62.14	
793	795	183.12	333.90	96.19	81.76	72.14	62.53	
795	797	183.72	334.74	96.79	82.27	72.59	62.92	
797	799	184.32	335.58	97.39	82.78	73.04	63.31	
799	801	184.92	336.42	97.99	83.29	73.49	63.70	
801	803	185.52	337.26	98.59	83.80	73.94	64.09	
803	805	186.12	338.10	99.19	84.31	74.39	64.48	
805	807	186.72	338.94	99.79	84.82	74.84	64.87	
807	809	187.32	339.78	100.39	85.33	75.29	65.26	
809	811	187.92	340.62	100.99	85.84	75.74	65.65	
811	813	188.52	341.46	101.59	86.35	76.19	66.04	
813	815	189.12	342.30	102.19	86.86	76.64	66.43	
815	817	189.72	343.14	102.79	87.37	77.09	66.82	
817	819	190.32	343.98	103.39	87.88	77.54	67.21	
819	821	190.92	344.82	103.99	88.39	77.99	67.60	
821	823	191.52	345.66	104.59	88.90	78.44	67.99	
823	825	192.12	346.50	105.19	89.41	78.89	68.38	
825	827	192.72	347.34	105.79	89.92	79.34	68.77	
827	829	193.32	348.18	106.39	90.43	79.79	69.16	
829	831	193.92	349.02	106.99	90.94	80.24	69.55	
831	833	194.52	349.86	107.59	91.45	80.69	69.94	
833	835	195.12	350.70	108.19	91.96	81.14	70.33	
835	837	195.72	351.54	108.79	92.47	81.59	70.72	
837	839	196.32	352.38	109.39	92.98	82.04	71.11	
839	841	196.92	353.22	109.99	93.49	82.49	71.50	
841	843	197.52	354.06	110.59	94.00	82.94	71.89	
843	845	198.12	354.90	111.19	94.51	83.39	72.28	
844_	847	198.72	355.74	111.79	95.02	83.84	72.67	
847	849	199.32	356.58	112.39	95.53	84.29	73.06	
849	851	199.92	357.42	112.99	96.04	84.74	73.45	
851	853	200.52	358.26	113.59	96.55	85.19	73.84	
853	855	201.12	359.10	114.19	97.06	85.64	74.23	
855	857	201.72	359.94	114.79	97.57	86.09	74.62	
857	859	202.32	360.78	115.39	98.08	86.55	75.01	
859	861	202.92	361.62	115.99	98.68	87.15	75.61	
861	863	203.52	362.46	116.59	99.28	87.75	76.21	
863	865	204.12	363.30	117.19	99.88	88.35	76.81	
865	867	204.72	364.14	117.79	100.48	88.95	77.41	
867	869	205.32	364.98	118.39	101.08	89.55	78.01	
869	871	205.92	365.82	118.99	101.68	90.15	78.61	
871	873	206.52	366.66	119.59	102.28	90.75	79.21	
873	875	207.12	367.50	120.19	102.88	91.35	79.81	
875	877	207.72	368.34	120.79	103.48	91.95	80.41	
877	879	208.32	369.18	121.39	104.08	92.55	81.01	
879	881	208.92	370.02	121.99	104.68	93.15	81.61	
881	883	209.52	370.86	122.59	105.28	93.75	82.21	
883	885	210.12	371.70	123.19	105.88	94.35	82.81	
885	887	210.72	372.54	123.79	106.48	94.95	83.41	
887	889	211.32	373.38	124.39	107.08	95.55	84.01	
889	891	211.92	374.22	124.99	107.68	96.15	84.61	
891	893	212.52	375.06	125.59	108.28	96.75	85.21	
893	895	213.12	375.90	126.19	108.88	97.35	85.81	
895	897	213.72	376.74	126.79	109.48	97.95	86.41	
897	899	214.32	377.58	127.39	110.08	98.55	87.01	
899	901	214.92	378.42	127.99	110.68	99.15	87.61	

TABLE C applicable from 1 July 2012.

Where an employee's Salary or Wages exceeds K900 per fortnight in the year 2012.
	
COLUMN 1	COLUMN 2	COLUMN 3	
NON-RESIDENT TAXPAYERS.	WHERE NO DECLARATION IS LODGED.	WHERE A DECLARATION IS LODGED.	
Where fortnightly income exceeds K900

K214.92 plus 30 toea for each K1
by which the fortnightly salary exceeds K900.	Where fortnightly income exceeds K900

K378.42 plus 42 toea for each K1
by which the fortnightly salary exceeds K900.	Where fortnightly income exceeds K900

K127.99 plus 30 toea for each K1
by which the fortnightly salary exceeds K900.	
Where fortnightly income exceeds K1,269

K325.38 plus 35 toea for each K1
by which the fortnightly salary exceeds K1,269.
		Where fortnightly income exceeds K1,277

K240.77 plus 35 toea for each K1
by which the fortnightly salary exceeds K1,277.
	
Where fortnightly income exceeds K2,692

K823.46 plus 40 toea for each K1
by which the fortnightly salary exceeds K2,692.
		Where fortnightly income exceeds K2,700

K738.85 plus 40 toea for each K1
by which the fortnightly salary exceeds K2,700.
	
Where fortnightly income exceeds K9,615

K3,592.69 plus 42 toea for each K1
by which the fortnightly salary exceeds K9,615.
		Where fortnightly income exceeds K9,623

K3,508.08 plus 42 toea for each K1
by which the fortnightly salary exceeds K9,623.
	
Where a dependant's declaration has been furnished, the amount of deduction calculated in accordance with Column 3 of the table above is reduced by the amount set out below opposite the number of dependants shown on that form.	
1 Dependant	K17.31	2 Dependants	K28.85	3 or more Dependants	K40.38	
______________

I hereby certify that the above is a fair print of the Income Tax (Salary or Wages Tax) (Rates) (2012 Budget) (Amendment) Act 2011 which has been made by the National Parliament.

Acting Clerk of the National Parliament
28 DEC 2011.

I hereby certify that the Income Tax (Salary or Wages Tax) (Rates) (2012 Budget) (Amendment) Act 2011 was made by the National Parliament on 21 December 2011.

Acting Speaker of the National Parliament.
28 DEC 2011