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

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


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