PAPUA NEW GUINEA

Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 2001) Act 2000

No. 48 of 2000.
Certified on: 02 FEB 2001

AN ACT
entitled
Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 2001) Act 2000
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 January 2001.
AMENDMENT OF SCHEDULE 1.
Schedule 1 of the Principal Act is amended by repealing Tables A, B and C and replacing them with the following:-
TABLE A
Where an employees Salary or Wages is less than K219 per fortnight
COLUMN 1 SALARY PER FORTNIGHT EXCEEDING	NOT
EXCEEDING	COLUMN 2 NON-RESIDENT TAXPAYERS	COLUMN 3 WHERE NO DECLARATION IS LODGED	COLUMN 4 WHERE A DECLARATION IS LODGED	
0	1	0.25	0.47	0.00	
1	3	0.75	1.41	0.00	
3	5	1.25	2.35	0.00	
5	7	1.75	3.29	0.00	
7	9	2.25	4.23	0.00	
9	11	2.75	5.17	0.00	
11	13	3.25	6.11	0.00	
13	15	3.75	7.05	0.00	
15	17	4.25	7.99	0.00	
17	19	4.75	8.93	0.00	
19	21	5.25	9.87	0.00	
21	23	5.75	10.81	0.00	
23	25	6.25	11.75	0.00	
25	27	6.75	12.69	0.00	
27	29	7.25	13.63	0.00	
29	31	7.75	14.57	0.00	
31	33	8.25	15.51	0.00	
33	35	8.75	16.45	0.00	
35	37	9.25	17.39	0.00	
37	39	9.75	18.33	0.00	
39	41	10.25	19.27	0.00	
41	43	10.75	20.21	0.00	
43	45	11.25	21.15	0.00	
45	47	11.75	22.09	0.00	
47	49	12.25	23.03	0.00	
49	51	12.75	23.97	0.00	
51	53	13.25	24.91	0.00	
53	55	13.75	25.85	0.00	
55	57	14.25	26.79	0.00	
57	59	14.75	27.73	0.00	
59	61	15.25	28.67	0.00	
61	63	15.75	29.61	0.00	
63	65	16.25	30.55	0.00	
65	67	16.75	31.49	0.00	
67	69	17.25	32.43	0.00	
69	71	17.75	33.37	0.00	
71	73	18.25	34.31	0.00	
73	75	18.75	35.25	0.00	
75	77	19.25	36.19	0.00	
77	79	19.75	37.13	0.00	
79	81	20.25	38.07	0.00	
81	83	20.75	39.01	0.00	
83	85	21.25	39.95	0.00	
85	87	21.75	40.89	0.00	
87	89	22.25	41.83	0.00	
89	91	22.75	42.77	0.00	
91	93	23.25	43.71	0.00	
93	95	23.75	44.65	0.00	
95	97	24.25	45.59	0.00	
97	99	24.75	'6.53	0.00	
99	101	25.25	47.47	0.00	
101	103	25.75	48.41	0.00	
103	105	26.25	49.35	0.00	
105	107	26.75	50.29	0.00	
107	109	27.25	51.23	0.00	
109	111	27.75	52.17	0.00	
111	113	28.25	53.11	0.00	
113	115	28.75	54.05	0.00	
115	117	29.25	54.99	0.00	
117	119	29.75	55.93	0.00	
119	121	30.25	56.87	0.00	
121	123	30.75	57.81	0.00	
123	125	31.25	58.75	0.00	
125	127	31.75	59.69	0.00	
127	129	32.25	60.63	0.00	
129	131	32.75	61.57	0.00	
131	133	33.25	62.51	0.00	
133	135	33.75	63.45	0.00	
135	137	34.25	64.39	0.00	
137	139	34.75	65.33	0.00	
139	141	35.25	66.27	0.00	
141	143	35.75	67.21	0.00	
143	145	36.25	68.15	0.00	
145	147	36.75	69.09	0.00	
147	149	37.25	70.03	0.00	
149	151	37.75	70.97	0.00	
151	153	38.25	71.91	0.00	
153	155	38.75	72.85	0.00	
155	157	39.25	73.79	0.00	
157	159	39.75	74.73	0.00	
159	161	40.25	75.67	0.00	
161	163	40.75	76.61	0.00	
163	165	41.25	77.55	0.00	
165	167	41.75	78.49	0.00	
169	171	42.75	80.37	0.00	
171	173	43.25	81.31	0.00	
173	175	43.75	82.25	0.00	
175	177	44.25	83.19	0.00	
177	179	44.75	84.13	0.00	
179	181	45.25	85.07	0.00	
181	183	45.75	86.01	0.00	
183	185	46.25	86.95	0.00	
185	187	46.75	87.89	0.00	
187	189	47.25	88.83	0.00	
189	191	47.75	89.77	0.00	
191	193	48.25	90.71	0.00	
193	195	48.75	91.65	0.00	
195	197	49.25	92.59	0.00	
197	199	49.75	93.53	0.00	
199	201	50.25	94.47	0.00	
201	203	50.75	95.41	000	
203	205	51.25	96.35	0.00	
205	207	51.75	97.29	0.00	
207	209	52.25	98.23	0.00	
209	211	52.75	99.17	0.00	
211	213	53.25	100.11	0.00	
213	215	53.75	101.05	0.00	
215	217	54.25	101.99	0.00	
217	219	54.75	102.93	0.00	

TABLE B
COLUMN 1
SALARY PER FORTNIGHT	COLUMN 2
NON RESIDENT TAXPAYERS	COLUMN 3
WHERE NO DECLARATION IS LODGED	COLUMN 4
WHERE A DECLARATION IS LODGED NUMBER OF DEPENDANTS	
EXCEEDING	NOT EXCEEDING			NONE	1	2	3	4 OR MORE	
219	221	55.25	103.87	0.44	0.00	0.00	0.00	0.00	
221	223	55.75	104.81	0.94	0.00	0.00	0.00	0.00	
223	225	56.25	105.75	1.44	0.00	0.00	0.00	0.00	
225	227	56.75	106.69	1.94	0.21	0.00	0.00	0.00	
227	229	57.25	107.63	2.44	0.71	0.00	0.00	0.00	
229	231	57.75	108.57	2.94	1.21	0.06	0.00	0.00	
231	233	58.25	109.51	3.44	1.71	0.56	0.00	0.00	
233	235	58.75	110.45	3.94	2.21	1.06	0.00	0.00	
235	237	59.25	111.39	4.44	2.71	1.56	0.40	0.00	
237	239	59.75	112.33	4.94	3.21	2.06	0.90	0.00	
239	241	60.25	113.27	5.44	3.71	2.56	1.40	0.25	
241	243	60.75	114.21	5.94	4.21	3.06	1.90	0.75	
243	245	61.25	115.15	6.44	4.71	3.56	2.40	1.25	
245	247	61.75	116.09	6.94	5.21	4.06	2.90	1.75	
247	249	62.25	117.03	7.44	5.71	4.56	3.40	2.25	
249	251	62.75	117.97	7.94	6.21	5.06	3.90	2.75	
251	253	63.25	118.91	8.44	6.71	5.56	4.40	3.25	
253	255	63.75	119.85	8.94	7.21	6.06	4.90	3.75	
255	257	64.25	120.79	9.44	7.71	6.56	5.40	4.25	
257	259	64.75	121.73	9.94	8.21	7.06	5.90	4.75	
259	261	65.25	122.67	10.44	8.71	7.56	6.40	5.25	
261	263	65.75	123.61	10.94	9.21	8.06	6.90	5.75	
263	265	66.25	124.55	11.44	9.71	8.56	7.40	6.25	
265	267	66.75	125.49	11.94	10.15	8.96	7.76	6.57	
267	269	67.25	126.43	12.44	10.58	9.33	8.09	6.84	
269	271	67.75	127.37	12.94	11.00	9.71	8.41	7.12	
271	273	68.25	128.31	13.44	11.43	10.08	8.74	7.39	
273	275	68.75	129.25	13.94	11.85	10.46	9.06	7.67	
275	277	69.25	130.19	14.44	12.28	10.83	9.39	7.94	
277	279	69.75	131.13	14.94	12.70	11.21	9.71	8.22	
279	281	70.25	132.07	15.44	13.13	11.58	10.04	8.49	
281	283	70.75	133.01	15.94	13.55	11.96	10.36	8.77	
283	285	71.25	133.95	16.44	13.98	12.33	10.69	9.04	
285	287	71.75	134.89	16.94	14.40	12.71	11.01	9.32	
287	289	72.25	135.83	17.44	14.83	13.08	11.34	9.59	
289	291	72.75	136.77	17.94	15.25	13.46	11.66	9.87	
291	293	73.25	137.71	18.44	15.68	13.83	11.99	10.14	
293	295	73.75	138.65	18.94	16.10	14.21	12.31	10.42	
295	297	74.25	139.59	19.44	16.53	14.58	12.64	10.69	
297	299	74.75	140.53	19.94	16.95	14.96	12.96	10.97	
299	301	75.25	141.47	20.44	17.38	15.33	13.29	11.24	
301	303	75.75	142.41	20.94	17.80	15.71	13.61	11.52	
303	305	76.25	143.35	21.44	18.23	16.08	13.94	11.79	
305	307	76.75	144.29	21.94	18.65	16.46	14.26	12.07	
307	309	77.25	145.23	22.44	19.08	16.83	14.59	12.34	
309	311	77.75	146.17	22,94	19.50	17.21	14,91	12.62	
311	313	78.25	147.11	23.44	19.93	17.58	15.24	12.89	
313	315	78.75	148.05	23.94	20.35	17.96	15.56	13.17	
315	317	79.25	148.99	24.44	20.78	18.33	15.89	13.44	
317	319	79.75	149.93	24.94	21.20	18.71	16.21	13.72	
319	321	80.25	150.87	25.44	21.63	19.08	16.54	13.99	
321	323	80.75	151.81	25.94	22.05	19.46	16.86	14.27	
323	325	81.25	152.75	26.44	22.48	19.83	17.19	14.54	
325	327	81.75	153.69	26.94	22.90	20.21	17.51	14.82	
327	329	82.25	154.63	27.44	23.33	20.58	17.84	15.09	
329	331	82.75	155.57	27.94	23.75	20.96	18.16	15.37	
331	333	83.25	156.51	28.44	24.18	21.33	18.49	15.64	
333	335	83.75	157.45	28.94	24.60	21.71	18.81	15.92	
335	337	84.25	158.39	29.44	25.03	22.08	19.14	16.19	
337	339	84.75	159.33	29.94	25.45	22.46	19.46	16.47	
339	341	85.25	160.27	30.44	25.88	22.83	19.79	16.74	
341	343	85.75	161.21	30.94	26.30	23.21	20.11	17.02	
343	345	86.25	162.15	31.44	26.73	23.58	20.44	17.29	
345	347	86.75	163.09	31.94	27.15	23.96	20,76	17.57	
347	349	87.25	164.03	32.44	27.58	24.33	21.09	17.84	
349	351	87.75	164.97	32.94	28.00	24.71	21.41	18.12	
351	353	88.25	165.91	33,44	28.43	25.08	21.74	18.39	
353	355	88.75	166.85	33.94	28.85	25.46	22.06	18.67	
355	357	89.25	167.79	34.44	29.28	25.83	22.39	18.94	
357	359	89.75	168.73	34.94	29.70	26.21	22.71	19.22	
359	361	90.25	169.67	35.44	30.13	26.58	23.04	19.49	
361	363	90.75	170.61	35.94	30.55	26.96	23.36	19.77	
363	365	91.25	171.55	36.44	30.98	27.33	23.69	20.04	
365	367	91.75	172.49	36.94	31.40	27.71	24.01	20.32	
367	369	92.25	173.43	37.44	31.83	28.08	24.34	20.59	
369	371	92.75	174.37	37.94	32.25	28.46	24.66	20.87	
371	373	93.25	175.31	38.44	32.68	28.83	24.99	21.14	
373	375	93.75	176.25	38.94	33.10	29.21	25.31	21.42	
375	377	94.25	177.19	39.44	33.53	29.58	25.64	21 69	
377	379	94.75	178.13	39.94	33.95	29.96	25.96	21.97	
379	381	95.25	179.07	40,44	34.38	30.33	26.29	22.24	
381	383	95.75	180.01	40.94	34.80	30.71	26.61	22.52	
383	385	96.25	180.95	41.44	35.23	31.08	26.94	22.79	
385	387	96.75	181.89	41.94	35.65	31.46	27.26	23.07	
387	389	97.25	182.83	42.44	36.08	31.83	27.59	23.34	
389	391	97.75	183.77	42.94	36.50	32.21	27.91	23.62	
391	393	98.25	184.71	43.44	36.93	32.58	28.24	23.89	
393	395	98.75	185.65	43.94	37.35	32.96	28.56	24.17	
395	397	99.25	186.59	44.44	37.78	33.33	28.89	24.44	
397	399	99.75	187.53	44.94	38.20	33.71	29.21	24.72	
399	401	100.25	188.47	45.44	38.63	34.08	29.54	24.99	
401	403	100.75	189.41	45,94	39.05	34.46	29.86	25.27	
403	405	101.25	190.35	46.44	39.48	34.83	30.19	25.54	
405	407	101.75	191.29	46.94	39.90	35.21	30.51	25.82	
407	409	102.25	192.23	47.44	40.33	35.58	30.84	26.09	
409	411	102.75	193.17	47.94	40.75	35.96	31.16	26.37	
411	413	103.25	194.11	48.44	41.18	36.33	31.49	26,64	
413	415	103.75	195.05	48.94	41.60	36.71	31.81	26.92	
415	417	104.25	195.99	49.44	42.03	37.08	32.14	27.19	
417	419	104.75	196.93	49.94	42.45	37.46	32.46	27.47	
419	421	105.25	197.87	50.44	42.88	37.83	32.79	27.74	
421	423	105.75	198.81	50.94	43.30	38.21	33.11	28.02	
423	425	106.25	199.75	51.44	43.73	38.58	33.44	28.29	
425	427	106.75	200.69	51.94	44.15	38.96	33.76	28.57	
427	429	107.25	201.63	52.44	44.58	39.33	34.09	28.84	
429	431	107.75	202.57	52.94	45.00	39.71	34.41	29.12	
431	433	108.25	203.51	53.44	45.43	40.08	34.74	29.39	
433	435	108.75	204.45	53.94	45.85	40.46	35.06	29.67	
435	437	109.25	205.39	54.44	46.28	40.83	35.39	29.94	
437	439	109.75	206.33	54.94	46.70	41.21	35.71	30.22	
439	441	110.25	207.27	55.44	47.13	41.58	36.04	30.49	
441	443	110.75	208.21	55.94	47.55	41.96	36.36	30.77	
443	445	111.25	209.15	56.44	47.98	42.33	36.69	31.04	
445	447	111.75	210.09	56.94	48.40	42.71	37.01	31.32	
447	449	112.25	211.03	57.44	48.83	43.08	37.34	31.59	
449	451	112.75	211.97	57.94	49.25	43.46	37.66	31.87	
451	453	113.25	212.91	58.44	49.68	43.83	37.99	32.14	
453	455	113.75	213.85	58.94	50.10	44.21	38.31	32.42	
455	457	114.25	214.79	59.44	50.53	44.58	38.64	32.69	
457	459	114.75	215.73	59.94	50.95	44.96	38.96	32.97	
459	461	115.25	216.67	60.44	51.38	45.33	39.29	33.24	
461	463	115.75	217.61	60.94	51.80	45.71	39.61	33.52	
463	465	116.25	218.55	61.44	52.23	46.08	39.94	33.79	
465	467	116.75	219.49	61.94	52.65	46.46	40.26	34.07	
467	469	117.25	220.43	62.44	53.08	46.83	40.59	34.34	
469	471	117.75	221.37	62.94	53.50	47.21	40.91	34.62	
471	473	118.25	222.31	63.44	53.93	47.58	41.24	34.89	
473	475	118.75	223.25	63.94	54.35	47.96	41.56	35.17	
475	477	119.25	224.19	64.44	54.78	48.33	41.89	35.44	
477	479	119.75	225.13	64.94	55.20	48.71	42.21	35.72	
479	481	120.25	226.07	65.44	55.63	49.08	42.54	35.99	
481	483	120.75	227.01	65.94	56.05	49.46	42.86	36.27	
483	485	121.25	227.95	66.44	56.48	49.83	43.19	36.54	
485	487	121,75	228,89	66.94	56.90	50.21	43.51	36.82	
487	489	122.25	229.83	67.44	57.33	50.58	43.84	37.09	
489	491	122.75	230.77	67.94	57.75	50.96	44.16	37.37	
491	493	123.25	231.71	68.44	58.18	51.33	44.49	37.64	
493	495	123.75	232.65	68.94	58.60	51.71	44.81	37.92	
495	497	124.25	233.59	69.44	59.03	52.08	45.14	38.19	
497	499	124.75	234.53	69.94	59.45	52.46	45.46	38.47	
499	501	125.25	235.47	70.44	59.88	52.83	45.79	38.74	
501	503	125.75	236.41	70.94	60.30	53.21	46.11	39.02	
503	505	126.25	237.35	71.44	60.73	53.58	46.44	39.29	
505	507	126.75	238.29	71.94	61.15	53.96	46.76	39.57	
507	509	127.25	239.23	72.44	61.58	54.33	47.09	39.84	
509	511	127.75	240.17	72.94	62.00	54.71	47.41	40.12	
511	513	128.25	241.11	73.44	62.473	55.08	47.74	40.39	
513	515	128.75	242.05	73.94	62.85	55.46	48.06	40.67	
515	517	129.25	242.99	74.44	63.28	55.83	48.39	40.94	
517	519	129.75	243.93	74.94	63.70	56.21	48.71	41.22	
519	521	130.25	244.87	75.44	64.13	56.58	49.04	41.49	
521	523	130.75	245.81	75.94	64.55	56.96	49.36	41.77	
523	525	131.25	246.75	76.44	64.98	57.33	49.69	42.04	
525	527	131.75	247.69	76.94	65.40	57.71	50.01	42.32	
527	529	132.25	248.63	77.44	65.83	58.08	50.34	42.59	
529	531	132.75	249.57	77.94	66.25	58.46	50.66	42.87	
531	533	133.25	250.51	78.44	66.68	58.83	50.99	43.14	
533	535	133.75	251.45	78.94	67.10	59.21	51.31	43.42	
535	537	134.25	252.39	79.44	67.53	59.58	51.64	43.69	
537	539	134.75	253.33	79.94	67.95	59.96	51.96	43.97	
539	541	135.25	254.27	80.44	68.38	60.33	52.29	44.24	
541	543	135.75	255.21	80.94	68.80	60.71	52.61	44.52	
543	545	136.25	256.15	81.44	69.23	61.08	52.94	44.79	
545	547	136.75	257.09	81.94	69.65	61.46	53.26	45.07	
547	549	137.25	258.03	82.44	70.08	61.83	53.59	45.34	
549	551.	137.75	258.97	82.94	70.50	62.21	53.91	45.62	
551	553	138.25	259.91	83.44	70.93	62.58	54.24	45.89	
553	555	138.75	260.85	83.94	71.35	62.96	54.56	46.17	
555	557	139.25	261.79	84.44	71.78	63.33	54.89	46.44	
557	559	139.75	262.73	84.94	72.20	63.71	55.21	46.72	
559	561	140.25	263.67	85.44	72.63	64.08	55.54	46.99	
561	563	140.75	264.61	85.94	73.05	64.46	55.86	47.27	
563	565	141.25	265.55	86.44	73.48	64.83	56.19	47.54	
565	567	141.75	266.49	86.94	73.90	65.21	56.51	47.82	
567	569	142.25	267.43	87.44	74.33	65.58	56.84	48.09	
569	571	142.75	268.37	87.94	74.75	65.96	57.16	48.37	
571	573	143.25	269.31	88.44	75.18	66.33	57.49	48.64	
573	575	143.75	270.25	88.94	75.60	66.71	57.81	48.92	
575	577	144.25	271.19	89.44	76.03	67.08	58.14	49.19	
577	579	144.75	272.13	89.94	76.45	67.46	58.46	49.47	
579	581	145.25	273.07	90.44	76.88	67.83	58.79	49.74	
581	583	145.75	274.01	90.94	77.30	68.21	59.11	50.02	
583	585	146.25	274.95	91.44	77.73	68.58	59.44	50.29	
585	587	146.75	275.89	91.94	78.15	68.96	59.76	50.57	
587	589	147.25	276.83	92.44	78.58	69.33	60.09	50.84	
589	591	147.75	277.77	92.94	79.00	69.71	60.41	51.12	
591	593	148.25	278.71	93.44	79.43	70.08	60.74	51.39	
593	595	148.75	279.65	93.94	79.85	70.46	61.06	51.67	
595	597	149.25	280.59	94.44	80.28	70.83	61.39	51.94	
597	599	149.75	281.53	94.94	80.70	71.21	61.71	52.22	
599	601	150.25	282.47	95.44	81.13	71.58	62.04	52.49	
601	603	150.75	283.41	95.94	81.55	71.96	62.36	52.77	
603	605	151.25	284.35	96.44	81.98	72.33	62.69	53.04	
605	607	151.75	285.29	96.94	82.40	72.71	63.01	53.32	
607	609	152.25	286.23	97.44	82.83	73.08	63.34	53.59	
609	611	152.75	287.17	97.94	83.25	73.46	63.66	53.87	
611	613	153.25	288.11	98.44	83.68	73.83	63.99	54.14	
613	615	153.75	289.05	98.94	84.10	74.21	64.31	54.42	
615	617	154.41	289.99	99.44	84.53	74.58	64.64	54.69	
617	619	155.11	290.93	99.94	84.95	74.96	64.96	54.97	
619	621	155.81	291.87	100.44	85.38	75.33	65.29	55.24	
621	623	156.51	292.81	100.94	85.80	75.71	65.61	55.52	
623	625	157.21	293.75	101.63	86.39	76.23	66.06	55.90	
625	627	157.91	294.69	102.33	86.98	76.75	66.52	56.28	
627	629	158.61	295.63	103.03	87.58	77.28	66.97	56.67	
629	631	159.31	296.57	103.73	88.17	77.80	67.43	57.05	
631	633	160.01	297.51	104.43	88.77	78.33	67.88	57.44	
633	635	160.71	298.45	105.13	89.36	78.85	68.34	57.82	
635	637	161.41	299.39	105.83	89.96	79.38	68.79	58.21	
637	639	162.11	300.33	106.53	90.55	79.90	69.25	58.59	
639	641	162.81	301.27	107.23	91.15	80.43	69.70	58.98	
641	643	163.51	302.21	107.93	91.74	80.95	70.16	59.36	
643	645	164.21	303.15	108.63	92.34	81.48	70.61	59.75	
645	647	164.91	304.09	109.33	92.93	82.00	71.07	60.13	
647	649	165.61	305.03	110.03	93.53	82.53	71.52	60.52	
649	651	166.31	305.97	110.73	94.12	83.05	71.98	60.90	
651	653	167.01	306.91	111.43	94.72	83.58	72.43	61.29	
653	655	167.71	307.85	112.13	95.31	84.10	72.89	61.67	
655	657	168.41	308.79	112.83	95.91	84.63	73.34	62.06	
657	659	169.11	309.73	113.53	96.50	85.15	73.80	62.44	
659	661	169.81	310.67	114.23	97.10	85.68	74.25	62.83	
661	663	170.51	311.61	114.93	97.69	86.20	74.71	63.21	
663	665	171.21	312.55	115.63	98.33	86.79	75.25	63.71	
665	667	171.91	313.49	116.33	99.03	87.49	75.95	64.41	
667	669	172.61	314.43	117.03	99.73	88.19	76.65	65.11	
669	671	173.31	315.37	117.73	100.43	88.89	77.35	65.81	
671	673	174.01	316.31	118.43	101.13	89.59	78.05	66.51	
673	675	174.71	317.25	119.13	101.83	90.29	78.75	67.21	
675	677	175.41	318.19	119.83	102.53	90.99	79.45	67.91	
677	679	176.11	319.13	120.53	103.23	91.69	80.15 -	68.61	
679	681	176.81	320.07	121.23	103.93	92.39	80.85	69.31	
681	683	177.51	321.01	121.93	104.63	93.09	81.55	70.01	
683	685	178.21	321.95	122.63	105.33	93.79	82.25	70.71	
685	687	178.91	322.89	123.33	106.03	94.49	82.95	71.41	
687	689	179.61	323.83	124.03	106.73	95.19	83.65	72.11	
591	593	148.25	278.71	93.44	79.43	70.08	60.74	51.39	
593	595	148.75	279.65	93.94	79.85	70.46	61.06	51.67	
595	597	149.25	280.59	94.44	80.28	70.83	61.39	51.94	
597	599	149.75	281.53	94.94	80.70	71.21	61.71	52.22	
599	601	150.25	282.47	95.44	81.13	71.58	62.04	52.49	
601	603	150.75	283.41	95.94	81.55	71.96	62.36	52.77	
603	605	151.25	284.35	96.44	81.98	72.33	62.69	53.04	
605	607	151.75	285.29	96.94	82.40	72.71	63.01	53.32	
607	609	152.25	286.23	97.44	82.83	73.08	63.34	53.59	
609	611	152.75	287.17	97.94	83.25	73.46	63.66	53.87	
611	613	153.25	288.11	98.44	83.68	73.83	63.99	54.14	
613	615	153.75	289.05	98.94	84.10	74.21	64.31	54.42	
615	617	154.41	289.99	99.44	84.53	74.58	64.64	54.69	
617	619	155.11	290.93	99.94	84.95	74.96	64.96	54.97	
619	621	155.81	291.87	100.44	85.38	75.33	65.29	55.24	
621	623	156.51	292.81	100.94	85.80	75.71	65.61	55.52	
623	625	157.21	293.75	101.63	86.39	76.23	66.06	55.90	
625	627	157.91	294.69	102.33	86.98	76.75	66.52	56.28	
627	629	158.61	295.63	103.03	87.58	77.28	66.97	56.67	
629	631	159.31	296.57	103.73	88.17	77.80	67.43	57.05	
631	633	160.01	297.51	104.43	88.77	78.33	67.88	57.44	
633	635	160.71	298.45	105.13	89.36	78.85	68.34	57.82	
635	637	161.41	299.39	105.83	89.96	79.38	68.79	58.21	
637	639	162.11	300.33	106.53	90.55	79.90	69.25	58.59	
639	641	162.81	301.27	107.23	91.15	80.43	69.70	58.98	
641	643	163.51	302.21	107.93	91.74	80.95	70.16	59.36	
643	645	164.21	303.15	108.63	92.34	81.48	70.61	59.75	
645	647	164.91	304.09	109.33	92.93	82.00	71.07	60.13	
647	649	165.61	305.03	110.03	93.53	82.53	71.52	60.52	
649	651	166.31	305.97	110.73	94.12	83.05	71.98	60.90	
651	653	167.01	306.91	111.43	94.72	83.58	72.43	61.29	
653	655	167.71	307.85	112.13	95.31	84.10	72.89	61.67	
655	657	168.41	308.79	112.83	95.91	84.63	73.34	62.06	
657	659	169.11	309.73	113.53	96.50	85.15	73.80	62.44	
659	661	169.81	310.67	114.23	97.10	85.68	74.25	62.83	
661	663	170.51	311.61	114.93	97.69	86.20	74.71	63.21	
663	665	171.21	312.55	115.63	98.33	86.79	75.25	63.71	
665	667	171.91	313.49	116.33	99.03	87.49	75.95	64.41	
667	669	172.61	314.43	117.03	99.73	88.19	76.65	65.11	
669	671	173.31	315.37	117.73	100.43	88.89	77.35	65.81	
671	673	174.01	316.31	118.43	101.13	89.59	78.05	66.51	
673	675	174.71	317.25	119.13	101.83	90.29	78.75	67.21	
675	677	175.41	318.19	119.83	102.53	90.99	79.45	67.91	
677	679	176.11	319.13	120.53	103.23	91.69	80.15 -	68.61	
679	681	176.81	320.07	121.23	103.93	92.39	80.85	69.31	
681	683	177.51	321.01	121.93	104.63	93.09	81.55	70.01	
683	685	178.21	321.95	122.63	105.33	93.79	82.25	70.71	
685	687	178.91	322.89	123.33	106.03	94.49	82.95	71.41	
687	689	179.61	323.83	124.03	106.73	95.19	83.65	72.11	
591	593	148.25	278.71	93.44	79.43	70.08	60.74	51.39	
593	595	148.75	279.65	93.94	79.85	70.46	61.06	51.67	
595	597	149.25	280.59	94.44	80.28	70.83	61.39	51.94	
597	599	149.75	281.53	94.94	80.70	71.21	61.71	52.22	
599	601	150.25	282.47	95.44	81.13	71.58	62.04	52.49	
601	603	150.75	283.41	95.94	81.55	71.96	62.36	52.77	
603	605	151.25	284.35	96.44	81.98	72.33	62.69	53.04	
605	607	151.75	285.29	96.94	82.40	72.71	63.01	53.32	
607	609	152.25	286.23	97.44	82.83	73.08	63.34	53.59	
609	611	152.75	287.17	97.94	83.25	73.46	63.66	53.87	
611	613	153.25	288.11	98.44	83.68	73.83	63.99	54.14	
613	615	153.75	289.05	98.94	84.10	74.21	64.31	54.42	
615	617	154.41	289.99	99.44	84.53	74.58	64.64	54.69	
617	619	155.11	290.93	99.94	84.95	74.96	64.96	54.97	
619	621	155.81	291.87	100.44	85.38	75.33	65.29	55.24	
621	623	156.51	292.81	100.94	85.80	75.71	65.61	55.52	
623	625	157.21	293.75	101.63	86.39	76.23	66.06	55.90	
625	627	157.91	294.69	102.33	86.98	76.75	66.52	56.28	
627	629	158.61	295.63	103.03	87.58	77.28	66.97	56.67	
629	631	159.31	296.57	103.73	88.17	77.80	67.43	57.05	
631	633	160.01	297.51	104.43	88.77	78.33	67.88	57.44	
633	635	160.71	298.45	105.13	89.36	78.85	68.34	57.82	
635	637	161.41	299.39	105.83	89.96	79.38	68.79	58.21	
637	639	162.11	300.33	106.53	90.55	79.90	69.25	58.59	
639	641	162.81	301.27	107.23	91.15	80.43	69.70	58.98	
641	643	163.51	302.21	107.93	91.74	80.95	70.16	59.36	
643	645	164.21	303.15	108.63	92.34	81.48	70.61	59.75	
645	647	164.91	304.09	109.33	92.93	82.00	71.07	60.13	
647	649	165.61	305.03	110.03	93.53	82.53	71.52	60.52	
649	651	166.31	305.97	110.73	94.12	83.05	71.98	60.90	
651	653	167.01	306.91	111.43	94.72	83.58	72.43	61.29	
653	655	167.71	307.85	112.13	95.31	84.10	72.89	61.67	
655	657	168.41	308.79	112.83	95.91	84.63	73.34	62.06	
657	659	169.11	309.73	113.53	96.50	85.15	73.80	62.44	
659	661	169.81	310.67	114.23	97.10	85.68	74.25	62.83	
661	663	170.51	311.61	114.93	97.69	86.20	74.71	63.21	
663	665	171.21	312.55	115.63	98.33	86.79	75.25	63.71	
665	667	171.91	313.49	116.33	99.03	87.49	75.95	64.41	
667	669	172.61	314.43	117.03	99.73	88.19	76.65	65.11	
669	671	173.31	315.37	117.73	100.43	88.89	77.35	65.81	
671	673	174.01	316.31	118.43	101.13	89.59	78.05	66.51	
673	675	174.71	317.25	119.13	101.83	90.29	78.75	67.21	
675	677	175.41	318.19	119.83	102.53	90.99	79.45	67.91	
677	679	176.11	319.13	120.53	103.23	91.69	80.15 -	68.61	
679	681	176.81	320.07	121.23	103.93	92.39	80.85	69.31	
681	683	177.51	321.01	121.93	104.63	93.09	81.55	70.01	
683	685	178.21	321.95	122.63	105.33	93.79	82.25	70.71	
685	687	178.91	322.89	123.33	106.03	94.49	82.95	71.41	
687	689	179.61	323.83	124.03	106.73	95.19	83.65	72.11	
689	691	180.31	324.77	124.73	107.43	95.89	84.35	72.81	
691	693	181.01	325.71	125.43	108.13	96.59	85.05	73.51	
693	695	181.71	326.65	126.13	108.83	97.29	85.75	74.21	
695	697	182.41	327.59	126.83	109.53	97.99	86.45	74.91	
697	699	183.11	328.53	127,53	110.23	98.69	87.15	75.61	
699	701	183.81	329.47	128.23	110.93	99.39	87.85	76.31	
701	703	184.51	330.41	128.93	111.63	100.09	88.55	77.01	
703	705	185.21	331.35	129.63	112.33	100.79	89.25	77.71	
705	707	185.91	332.99	130.33	113.03	101.49	89.95	78.41	
707	709	186.61	333.23	131.03	113.73	102.19	90.65	79.11	
709	711	187.31	334.17	131.73	114.43	102.89	91.35	79.81	
711	713	188.01	335.11	132.43	115.13	103.59	92.05	80.51	
713	715	188.71	336.05	133.13	115.83	104.29	92.75	81.21	
715	717	189.41	336,99	133.83	116.53	104.99	93.45	81.91	
717	719	190.11	337.93	134.53	117.23	105.69	94.15	82.61	
719	721	190.81	338.87	135.23	117.93	106.39	94.85	83.31	
721	723	191.31	339.81	135.93	118.63	107.09	95.55	84.01	
723	725	192.21	340.75	136.63	119.33	107.79	96.25	84.71	
725	727	192.91	341.69	137.33	120.03	108.49	96.95	85.41	
727	729	193.61	342.63	138.03	120.73	109.19	97.65	86.11	
729	731	194.31	343.57	138.73	121.43	109.89	98.35	86.81	
731	733	195.01	344.5]	139.43	122.13	110.59	99.05	87.5	
733	735	195.71	345.45	140.13	122.83	111.29	99.75	88.21	
735	737	196.41	346.39	140.83	123.53	111.99	100.45	88.91	
737	739	197.81	347.33	141.53	124.23	112.69	101.15	89.61	
739	741	197.81	348.27	142.23	124.93	113.39	101.85	90.31	
741	743	198.51	349.21	142.93	125.63	114.09	102.55	91.01	
743	745	199.21	350.15	143.63	126.33	114.79	103.25	91.71	
745	747	199.91	351.09	144.33	127.03	115.49	103.95	92.41	
747	749	200.61	352.03	145.03	127.73	116.19	104.65	93.11	
749	751	201.31	352.97	145.73	128.43	116.89	105.35	93.81	
751	753	202.01	353.91	146.43	129.13	117.59	106.05	94.51	
753	755	202.71	354.85	147.13	129.83	118.29	106.75	95.21	
755	757	203.41	355.79	147.83	130.53	118.99	107.45	95.91	
757	759	204.11	356.73	148.53	131.23	119.69	108.15	96.61	
759	761	204.81	357.67	149.23	131.93	120.39	108.85	97.31	
761	763	205.51	358.61	149.93	132.63	121.09	109.55	98.01	
763	765	206.21	359.55	150.63	133.33	121.79	110.25	98.71	
765	767	206.91	360.49	151.33	134.03	122.49	110.95	99.41	
767	769	207.61	361.43	152.03	134.73	123.19	111.65	100.11	
769	771	208.31	362.37	152.73	135.43	123.89	112.35	100.31	
771	773	209.01	363.31	153.43	136.13	124.59	113.05	101.51	
773	775	209.71	364.25	154.13	136.83	]25.29	113.75	102.21	
775	777	210.41	365.19	154.83	137.53	125.99	114.45	102.91	
777	779	211.11	366.13	155,53	138,23	126.69	115.15	103.61	
779	781	211.81	367.07	156.23	138.93	127.39	115.85	104.31	
781	783	212.51	368.01	156.93	139.63	128.09	116.55	105.01	
783	785	213.21	368.95	157.63	140.33	128.79	117.25	105.71	
785	787	213.91	369.89	158.33	141.03	129.49	117.95	106.41	
787	789	214.61	370.83	159,03	141.73	130.19	118.65	107.11_	
789	791	215.31	371.77	159.73	142.43	130.89	119.35	107.81	
791	793	216.01	372.71	160.43	143.13	131.59	120.05	108.51	
793	795	216.71	373.65	161.13	143.83	132.29	120.75	109.21	
795	797	217.41	374.59	161.83	144.53	132.99	121.45	109.91	
797	799	218.11	375.53	162.53	145.23	133.69	122.15	110.61	
799	800	218,46	376.00	162.88	145.58	134.04	122.50	110,96	

TABLE C
Where an employee's Salary or Wages exceeds K800 per fortnight
Column 1
NON-RESIDENT TAXPAYERS	Column 2
WHERE NO DECLARATION IS LODGED	Column 3
WHERE A DECLARATION IS LODGED	
Where fortnightly income exceeds K800 
K218.46 plus 35 toea for each K1 by which the fortnightly salary exceeds K800.	Where fortnightly income exceeds K800
K376.00 plus 47 toea for each K1 by which the fortnightly salary exceeds K800.	Where fortnightly income exceeds K800
K162.88 plus 35 toea for each K1 by which the fortnightly salary exceeds K800.	
Where fortnightly income exceeds K2,692
K880.66 plus 40 toea for each K1 by which the fortnightly salary exceeds K2692.		Where fortnightly income exceeds K2,700
K827.88 plus 40 toea for each K1 by which the fortnightly salary exceeds K2700.	
Where fortnightly income exceeds K3,654
K1265.46 plus 47 toea for each K1 by which the fortnightly salary exceeds K3654.		Where fortnightly income exceeds K3,662
K1212.68 plus 47 toea for each K1 by which the fortnightly salary exceeds K3662.	
Where a dependant's declaration has been furnished, the amount of deduction calculated in accordance with the table above is reduced by the amount set out below opposite the number of dependants shown on that form.	

1 Dependant	K17.31	3 Dependants	K40.38	
2 Dependants	K28.85	4 Dependants	K51.92	

I hereby certify that the above is a fair print of the Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 2001) Act 2000 which has been made by the National Parliament.

Acting Clerk of the National Parliament. 
02 FEB 2001

I hereby certify that the Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 2001) Act 2000 was made by the National Parliament on 7 December 2000.

Acting Speaker of the National Parliament
02 FEB 2001