Income Tax Amendment Act (No. 2) 1991
Income Tax Amendment Act (No. 2) 1991
Income Tax Amendment Act (No. 2) 1991
Income Tax Amendment Act (No. 2) 1991
Public Act |
1991 No 14 |
|
Date of assent |
31 March 1991 |
|
Contents
An Act to amend the Income Tax Act 1976
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Income Tax Amendment Act (No. 2) 1991, and shall be read together with and deemed part of the Income Tax Act 1976 (hereinafter referred to as the principal Act).
(2)
Except as otherwise provided in this Act, this Act shall come into force on the day on which it receives the Royal assent.
2 Interpretation
(1)
Section 2 of the principal Act is hereby amended by omitting from the definition of the term “income-tested benefit”
(as inserted by section 2(2) of the Income Tax Amendment Act (No. 2) 1986) the words “(other than an emergency benefit that is analogous to a family benefit payable under Part I of the Social Security Act 1964 or to any grant payable pursuant to the Tertiary Assistance Grants Regulations 1982)”
.
(2)
Section 2 of the principal Act is hereby further amended by omitting from paragraph (c) of the definition of the term “salary or wages”
(as amended by section 2(1)(c) of the Income Tax Amendment Act (No. 2) 1986) the words “and specified war pensions”
, and substituting the words “specified war pensions, and living alone payments”
.
(3)
Subsection (1) of this section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
(4)
Subsection (2) of this section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1990 and in every subsequent year.
3 Rebate in certain cases for children
(1)
Section 50a(b) of the principal Act (as inserted by section 4(1) of the Income Tax Amendment Act 1978) is hereby amended—
(a)
By omitting the words “Is attending”
, and substituting the words “Is under the age of 18 years and is attending”
:
(b)
By omitting the expression “handicapped,”
, and substituting the expression “handicapped; or”
.
(2)
Section 50a of the principal Act (as so inserted) is hereby amended by inserting, after paragraph (b), the following paragraph:
“(ba)
Is a person under the age of 19 years who—
“(i)
During the preceding income year was a person to whom paragraph (b) of this section applied; and
“(ii)
Attained the age of 18 years on or after the 1st day of January in that preceding income year; and
“(iii)
Continues to attend a school of any of the kinds referred to in paragraph (b) of this section, —”.
(3)
Section 50a of the principal Act (as so inserted) is hereby further amended by omitting the words “and in respect of whom a family benefit under Part I of the Social Security Act 1964 was payable during that income year,”
.
(4)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
4 Transitional tax allowance
(1)
Section 50c(1) of the principal Act (as inserted by section 5(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by repealing the definitions of the terms “family benefit”
and “spouse”
, and substituting, in its appropriate alphabetical order, the following definition:
“‘Spouse’ has the same meaning as in section 374a of this Act.”
(2)
Section 50c(1) of the principal Act (as so inserted) is hereby further amended by repealing paragraph (a) of the definition of the term “qualifying person”
, and substituting the following paragraph:
“(a)
Who is a child under the age of 18 years (other than a child over the age of 15 years who has ceased attending a school of any of the kinds referred to in section 50a(b) of this Act):”.
(3)
Section 50c(2) of the principal Act (as so inserted) is hereby further amended—
(a)
By omitting from item z the words “throughout the whole of each of which neither the taxpayer nor the spouse (if any) of the taxpayer is entitled to a family benefit and”
:
(b)
By repealing the proviso (as amended by section 4(1) of the Income Tax Amendment Act 1988).
(4)
Section 4 of the Income Tax Amendment Act 1988 is hereby consequentially repealed.
(5)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
5 Rebate in certain cases for housekeeper
(1)
Section 54(1) of the principal Act is hereby amended by omitting from the definition of the term “child”
the words “in respect of whom a family benefit is payable under Part I of the Social Security Act 1964, or”
.
(2)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
6 Deduction for expenditure or loss incurred by persons associated with petroleum miners
The principal Act is hereby amended by renumbering as section 106f the section 106c that was inserted by section 16(2) of the Income Tax Amendment Act (No. 2) 1990.
7 Non-resident life insurer issuing policies in New Zealand
(1)
Section 204l(2) of the principal Act (as inserted by section 13(1) of the Income Tax Amendment Act (No. 2) 1990) is hereby amended by inserting, after the words “not resident in New Zealand derives”
, the words “or incurs”
.
(2)
The said section 204l(2) is hereby further amended by repealing paragraph (a), and substituting the following paragraph:
“(a)
Amounts of assessable income or loss from New Zealand other than the amount of—
“(i)
Any assessable income or loss calculated pursuant to the formula set out in subsection (1) of this section and (in the case of income) deemed to be derived from New Zealand; and
“(ii)
Any premium; and
“(iii)
Any claim with respect to any policy of reinsurance; and
“(iv)
Any policyholder income; or”.
(3)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1990 and in every subsequent year.
8 Special provisions applying to transfer of superannuation business by life insurer pursuant to arrangement approved under Superannuation Schemes Act 1989
(1)
Section 206(2)(a) or the principal Act (as inserted by section 14 of the Income Tax Amendment Act (No. 2) 1990) is hereby amended by omitting from subparagraph (i) the expression “1st day of April 1991”
where it first occurs, and substituting the expression “1st day of July 1991”
.
(2)
Section 206 of the principal Act (as so inserted) is hereby amended by repealing subsection (3), and substituting the following subsection:
“(3)
Notwithstanding any provision of this Act, where any life insurer transfers property that is a financial arrangement to the trustee of a registered superannuation scheme pursuant to an approved arrangement, —
“(a)
For the purposes of determining whether the life insurer or the trustee of the scheme is treated as having derived any amount of income, profit, or gain from or in respect of the financial arrangement, or as having incurred any expenditure or loss in respect of the financial arrangement, the trustee of the scheme shall be deemed to have acquired the financial arrangement and the life insurer shall be deemed to have sold the financial arrangement—
“(i)
In the case of any transfer where application was made to the Government Actuary under section 68 of the Superannuation Schemes Act 1989 for approval of the approved arrangement before the later of the 1st day of July 1991 and the last day of the income year of the life insurer commencing on the 1st day of April 1990, on—
“(A)
The first day of the income year of the life insurer that commences on the 1st day of April 1990, in the case of a financial arrangement that was acquired by the life insurer on or before that first day; and
“(B)
The date on which the life insurer acquired the financial arrangement, where it was acquired by the life insurer after that first day; and
“(ii)
In any other case, on—
“(A)
The first day of the income year of the life insurer in which the transfer in fact takes place, in the case of a financial arrangement that was acquired by the life insurer on or before that first day; and
“(B)
The date on which the life insurer acquired the financial arrangement, where it was acquired by the life insurer after that first day; and
“(b)
The price at which the acquisition and sale of a financial arrangement referred to in subparagraph (i)(A) or subparagraph (ii)(A) of paragraph (a) of this subsection has taken place shall be deemed to be, at the option of the life insurer, either—
“(i)
The market value of the financial arrangement on the date at which the transfer is deemed to take place pursuant to paragraph (a) of this subsection; or
“(ii)
The adjusted base price, being—
“(A)
Where the life insurer is the issuer of the financial arrangement, the acquisition price (within the meaning of section 64ba of this Act) of the financial arrangement together with all accrued expenditure incurred by the issuer, less consideration paid by the issuer in relation to the financial arrangement before the date at which its transfer is deemed to take place pursuant to paragraph (a) of this subsection:
“(B)
Where the life insurer is the holder of the financial arrangement, the acquisition price (within the meaning of section 64ba of this Act) of the financial arrangement together with all accrued income derived by the holder, less consideration received by the holder in respect of the financial arrangement before the date at which its transfer is deemed to take place pursuant to paragraph (a) of this subsection; and
“(c)
The price at which the acquisition and sale of a financial arrangement referred to in subparagraph (i)(B) or subparagraph (ii)(B) of paragraph (a) of this subsection has taken place shall be deemed to be the acquisition price (within the meaning of section 64ba of this Act) of the financial arrangement to the life insurer; and
“(d)
Any amounts of income, profit, or gain derived or expenditure or loss incurred by the life insurer in respect of the financial arrangement during the period commencing on the date at which its transfer is deemed to take place pursuant to paragraph (a) of this subsection and ending with the date on which the transfer in fact takes place shall be deemed to have been derived or incurred (as the case may be) by the life insurer as agent on behalf of the trustee of the scheme.”
(3)
Section 206 of the principal Act (as so inserted) is hereby amended by inserting, after subsection (6), the following subsection:
“(6a)
Notwithstanding any provision of this Act, where any trustee of a registered superannuation scheme assumes liabilities to provide benefits under the scheme pursuant to an approved arrangement, —
“(a)
For the purposes of this Act, the trustee shall be deemed to have assumed the liabilities, and the life insurer shall be deemed not to be liable to provide such benefits and to have transferred the liabilities—
“(i)
In the case of any such assumption of liabilities where application was made to the Government Actuary under section 68 of the Superannuation Schemes Act 1989 for approval of the approved arrangement before the later of the 1st day of July 1991 and the last day of the income year of the life insurer commencing on the 1st day of April 1990, on the first day of the income year of the life insurer commencing on the 1st day of April 1990; and
“(ii)
In any other case, on the first day of the income year of the fife insurer in which the transfer actually takes place, —
and any premiums derived or receivable or other income derived or claims incurred or payable or other expenditure incurred by the fife insurer with respect to such superannuation liabilities during the period commencing on the date of the deemed transfer and ending on the date on which the transfer in fact takes place shall be deemed to have been derived or receivable or payable or incurred (as the case may be) by the fife insurer as agent on behalf of the trustee of the scheme; and
“(b)
For the purposes of sections 204 to 205f of this Act, where any policy or policies of fife insurance provide for the payment of benefits, and the liability to make payment for such benefits is transferred by a life insurer to the trustee of the registered superannuation scheme, —
“(i)
Subject to subparagraph (v) of this paragraph (and notwithstanding section 204I(2)(c) of this Act), the actuarial reserves of the fife insurer at any time during the income year of the life insurer in which the date of the deemed transfer falls pursuant to paragraph (a) of this subsection shall be deemed not to include any amounts which relate to the superannuation liabilities transferred pursuant to the approved arrangement; and
“(ii)
The life insurer shall, with effect from the date at which the transfer of liabilities is deemed to take place pursuant to paragraph (a) of this subsection, be deemed not to be the insurer with respect to such policies to the extent that they provide for the payment of such benefits; and
“(iii)
The trustee of the superannuation scheme shall be deemed to have entered into a policy of life reinsurance with the life insurer, for which the life insurer is the insurer, that fully relieves or fully secures the trustee against all liability to provide benefits contingent on the death or survival of a human being or human beings for the period commencing on the date at which the transfer of liabilities is deemed to take place pursuant to paragraph (a) of this subsection and ending with the close of the day on which the transfer in fact takes place; and
“(iv)
Any deemed policy of life reinsurance referred to in subparagraph (iii) of this paragraph shall be deemed to have been entered into by parties who are not related persons on such terms and conditions as are appropriate between persons who are not related persons, and the trustee of the superannuation scheme shall be deemed to have paid and the life insurer to have received an appropriate amount of premiums accordingly; and
“(v)
The actuarial reserves of the life insurer during the income year of the life insurer in which the date of the deemed transfer of liabilities pursuant to paragraph (a) of this subsection falls shall (notwithstanding section 204I(2)(c) of this Act) include appropriate amounts calculated by an actuary in accordance with section 204I of this Act which relate to any such deemed policy of life reinsurance and deemed premiums.”
(4)
Section 206 of the principal Act (as so inserted) is hereby amended by adding the following subsections:
“(9)
Where—
“(a)
Any transfer of property and liabilities from a life insurer with an early accounting year to the trustee of a superannuation fund is made pursuant to an approved arrangement; and
“(b)
The transfer is deemed by this section to have been made on a day earlier than the 1st day of April 1990, —
then for the purposes of determining the tax on taxable income derived by the trustee of the superannuation fund in respect of the accounting year in which that date occurs, the formula set out in subsection (6) of section 61 of the Income Tax Amendment Act (No. 2) 1990 shall (subject if appropriate to section 232c of the principal Act) apply as if item b in that formula were the rate of tax, expressed as a percentage, that, but for both the enactment of subsection (2) of that section and the transfer of the superannuation business pursuant to the approved arrangement, would in the opinion of the Commissioner have applied to income arising to the life insurer in the relevant accounting year in respect of the superannuation business so transferred.
“(10)
Every reference in this section to an income year in relation to a person shall, where the person furnishes a return of income under section 15 of this Act for an accounting year ending with an annual balance date other than the 31st day of March, be deemed to be a reference to the accounting year corresponding with that income year, and in every such case this section shall, with any necessary modifications, apply accordingly.”
9 Transitional provisions—attributed foreign income and losses and foreign investment fund income and losses
(1)
Section 15 of the Income Tax Amendment Act (No. 5) 1988 is hereby amended by adding the following proviso:
“Provided further that sections 245r, 245s, 245t, and 245u of the principal Act (as inserted by section 24 of this Act), and so much of section 245v of the principal Act (as so inserted) as relates to interests in foreign investment funds, shall, except as provided in section 245y(9) of the principal Act, come into force on the 1st day of April 1991.”
(2)
Section 245y of the principal Act (as inserted by section 24 of the Income Tax Amendment Act (No. 5) 1988 and amended by section 55(1) of the Income Tax Amendment Act 1989) is hereby amended—
(a)
By omitting from subsection (1) the expression “1990”
in the 5 places it occurs, and substituting in each case the expression “1991”
:
(b)
By omitting from subsection (2) the expression “1990”
, and substituting the expression “1991”
.
(3)
Section 245y of the principal Act (as so inserted) is hereby further amended by inserting, after subsection (3), the following subsection:
“(3a)
Where—
“(a)
A person holding an income interest in a controlled foreign company before the 1st day of April 1991 is deemed by subsection (1)(a) of this section to have acquired that interest on that date; and
“(b)
Attributed foreign income in respect of any such income interest of 10 percent or greater in that controlled foreign company would, were it not for this subsection, be derived by the person in the income year ending with the 31st day of March 1991, —
that attributed foreign income shall be deemed to have been derived in the income year ending with the 31st day of March 1992.”
(4)
Section 245y of the principal Act (as so inserted) is hereby further amended—
(a)
By omitting from subsection (1a) (as inserted by section 55(2) of the Income Tax Amendment Act 1989) the words “subsections (1) and (7)”
, and substituting the expression “subsection (1)”
:
(b)
By omitting from subsection (4) the words “or foreign investment fund income in respect of an interest in a foreign investment fund”
, and also the words “or foreign investment fund income, as the case may be,”
:
(c)
By inserting in subsection (5), after the words “in respect of”
, the words “an interest in”
:
(d)
By omitting from subsections (5) and (6) the expression “1st day of April 1988”
in the 3 places it occurs, and substituting in each case the expression “1st day of April 1991”
.
(e)
By repealing subsection (7):
(f)
By omitting from subsection (8) the words “or foreign investment fund income or foreign investment fund loss”
.
(5)
Section 245y of the principal Act (as so inserted) is hereby further amended by adding the following subsection:
“(9)
Notwithstanding anything in subsections (5) and (6) of this section, where a person has acquired an interest in a foreign investment fund on any day between the 6th day of March 1991 and the 31st day of March 1991 (both days inclusive), not being an interest acquired—
“(a)
By virtue only of any rights attached to an interest held by the person in the foreign investment fund before the 6th day of March 1991; or
“(b)
By operation of law, —
then the following provisions shall, subject to subsection (10) of this section, apply in respect of that person and that interest:
“(c)
Sections 245r, 245s, 245t, 245u, and 245v of this Act shall apply to that person and that interest on and after the 6th day of March 1991, and the person shall be required to calculate foreign investment fund income or foreign investment fund loss under section 245r(3) of this Act in respect of that interest accordingly; and
“(d)
Subsections (5) and (6) of this section shall apply in respect of that person and that interest as if the references in those subsections to the 1st day of April 1991 were references to the day on which the person acquired the interest.”
(6)
Section 245y of the principal Act (as so inserted) is hereby further amended by adding the following subsections:
“(10)
Where any foreign investment fund income or foreign investment fund loss would, were it not for this subsection, be derived or incurred by a person in the income year ending with the 31st day of March 1991, that foreign investment fund income or foreign investment fund loss shall be deemed for the purposes of this Act to have been derived or incurred by the person in the income year ending with the 31st day of March 1992.
“(11)
Any taxpayer who, pursuant to section 382 of this Act, makes or is required to make an estimate of the residual income tax to which the taxpayer will be liable in the income year commencing on the 1st day of April 1991 shall not, in estimating that residual income tax, be required to take into account any foreign investment fund income of that person or any other person in respect of that income year; and, for the purpose of determining or calculating the liability of any such taxpayer to pay any additional tax or interest in respect of provisional tax for any such income year, —
“(a)
There shall be excluded from the amount of any residual income tax referred to in subsection (1) or subsection (2) of section 384 of this Act any amount of residual income tax that is attributable to foreign investment fund income derived (or deemed by subsection (10) of this section to be derived) by the taxpayer in that income year; and
“(b)
No additional tax shall be payable under section 398 of this Act in respect of the amount of any provisional tax remaining unpaid at its due date to the extent that the amount is attributable to foreign investment fund income derived (or deemed by subsection (10) of this section to be derived) by the taxpayer in that income year; and
“(c)
There shall be excluded from the amount of any income tax payable referred to in subsection (4) or subsection (5) of section 398a of this Act the amount of any income tax payable that is attributable to foreign investment fund income derived (or deemed by subsection (10) of this section to be derived) by the taxpayer in that income year.”
(7)
Subsections (1), (4), and (5) of this section shall be deemed to nave come into force on the 1st day of April 1988, and shall apply with respect to the tax on income derived on or after that date.
10 Interpretation—resident withholding tax
(1)
Section 327a(1) of the principal Act (as inserted by section 12(1) of the Income Tax Amendment Act (No. 2) 1989) is hereby amended by omitting from paragraph (ea) of the definition of the term “exempt interest”
(as inserted by section 29(1) of the Income Tax Amendment Act (No. 2) 1990) the expression “section 61(4)”
, and substituting the expression “section 61(14)”
.
(2)
This section shall be deemed to have come into force on the 1st day of August 1990.
11 Resident withholding tax deduction certificates
(1)
Section 327h of the principal Act (as inserted by section 12(1) of the Income Tax Amendment Act (No. 2) 1989) is hereby amended by repealing subsection (7), and substituting the following subsection:
“(7)
No person shall be required to prepare and provide a resident withholding tax deduction certificate with respect to any interest from which the person has in any income year made a deduction of resident withholding tax where—
“(a)
The interest was paid by the person in respect of a financial arrangement (as defined in section 64b of this Act) issued to a holder (as also so defined), and the total amount of resident withholding income, being interest, paid by the person in that income year to the holder in respect of that financial arrangement does not exceed $20; or
“(b)
The deduction of resident withholding tax from the interest was required to be made by the person in accordance with section 327d of this Act, and the total amount of resident withholding income, being interest, paid by the person in that income year to the recipient of the interest does not exceed $20,—
unless the person is requested in writing by the recipient of the interest for such a certificate, in which case the certificate shall be prepared and provided to the recipient not later than 20 working days after receipt of that notice.”
(2)
This section shall apply with respect to deductions of resident withholding tax from resident withholding income paid or derived in the income year commencing on the 1st day of April 1990 and in every subsequent year.
12 Interpretation—guaranteed retirement income earner surcharge
(1)
Section 336a of the principal Act (as inserted by section 17 of the Income Tax Amendment Act 1984) is hereby amended by repealing item c of the formula in the definition of the term “net guaranteed retirement income”
, and substituting the following item:
“c
is the amount of income tax that would have been payable in respect of the income year if an assessment had been made under Part IV of this Act on an amount equal to the sum of—
“(i)
The amount of other income in relation to the guaranteed retirement income earner in relation to the income year (as determined by section 336b(1) of this Act), but excluding the amount of one-half of any amount received in the form of a pension from a superannuation fund or an annuity to which section 61(59) of this Act applies, where that one-half amount is not otherwise included in the taxable income of the guaranteed retirement income earner; and
“(ii)
The amount of any specified foreign social security pension or, as the case may be, the sum of the amount of every specified foreign social security pension received by the guaranteed retirement income earner in the income year:”.
(2)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1990 and in every subsequent year.
13 Interpretation—family support credit of tax
(1)
Section 374a of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by omitting from the definition of the term “Director-General”
the words “appointed pursuant to the Department of Social Welfare Act 1971”
, and substituting the words “ being the chief executive of the Department of Social Welfare appointed under the State Sector Act 1988”
.
(2)
Section 374a of the principal Act (as so inserted) is hereby further amended by repealing the definition of the term “qualifying person”
, and substituting the following definition:
“‘Qualifying person’ means any person where—
“(a)
That person is aged 16 years or over; and
“(b)
That person is the principal caregiver in respect of one or more dependent children; and
“(c)
Either—
“(i)
That person has been both resident and present in New Zealand for a continuous period of 12 months at any time; or
“(ii)
Each of the dependent children referred to in paragraph (b) of this definition is both resident and present in New Zealand; —
but does not include any person who receives a war widows mother’s allowance:”.
(3)
Section 374a of the principal Act (as so inserted) is hereby further amended by inserting, in their relevant alphabetical order, the following definitions:
“‘Child’ means an unmarried person under the age of 18 years other than a person who is—
“(a)
Aged 16 or 17 years; and
“(b)
Financially independent:
“‘Dependent child’, in relation to any person, means a child—
“(a)
Whose care is primarily the responsibility of that person; and
“(b)
Who is being maintained as a member of that person’s family; and
“(c)
Who is financially dependent on that person; and
“(d)
Who is not a child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989:
“‘Financially independent’, in relation to a person, means—
“(a)
In full employment; or
“(b)
In receipt of a basic grant or an independent circumstances grant under the Student Allowances Regulations 1988 (S. R. 1988/308); or
“(c)
In receipt of payments under a Government-assisted scheme which the Director-General considers analogous to a benefit payable under Part I of the Social Security Act 1964; or
“(d)
In receipt of a benefit (as defined in section 3 of the Social Security Act 1964) payable under Part I of that Act:”
“‘Full employment’ in relation to any person, means—
“(a)
Employment under a contract of service or apprenticeship which requires the person to work, whether on time or piece rates, no less than an average of 30 hours per week; or
“(b)
Self-employment of the person in any business, profession, trade, manufacture, or undertaking carried on for pecuniary profit for not less than an average of 30 hours each week; or
“(c)
Employment of the person for any number of hours which is regarded as full-time employment for the purpose of any award, agreement, or contract relating to that employment:
“‘Principal caregiver’ in relation to a dependent child, means the person (whether or not he or she is the parent of the child) who, in the opinion of the Commissioner, has the primary responsibility for the day to day care of the child, other than on a temporary basis, but does not include—
“(a)
Any body of persons (whether incorporated or unincorporated); or
“(b)
Any person who is the proprietor of, or employed in, —
“(i)
A residence established under the Children, Young Persons, and Their Families Act 1989; or
“(ii)
A home registered under the Disabled Persons Community Welfare Act 1975; or
“(iii)
Any other institution in which the child is being cared for:
“‘Resident’, in relation to any person, means ordinarily resident, and does not include being—
“(a)
Unlawfully resident in New Zealand; or
“(b)
Lawfully resident in New Zealand but only by virtue of—
“(i)
A visitor’s permit; or
“(ii)
A temporary work permit; or
“(iii)
A permit to be in New Zealand for the purpose of study at a New Zealand school or university or other tertiary educational establishment:”.
(4)
Section 374a of the principal Act (as so inserted) is hereby further amended by repealing the definition of the term “family benefit”
.
(5)
Subsections (2) to (4) of this section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
14 Family support credit of tax
(1)
Section 374d of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by repealing subsection (1), and substituting the following subsection:
“(1)
For the purposes of this section, —
“(a)
Where a child aged 18 years or over—
“(i)
Is not financially independent; and
“(ii)
Is attending school or a tertiary educational establishment, —
the Commissioner may in his or her discretion, as if the child had not attained the age of 18 years, allow a credit of tax in respect of the child for such period or periods as the Commissioner determines, expiring not later than the pay day (as defined in section 3 of the Social Security Act 1964) after the 31st day of December in the year in which the child attains the age of 18 years:
“(b)
Where, but for this paragraph, any day or 2 or more days in any specified period would be a day or days in another specified period or more than one other specified period, that first-mentioned day or, as the case may be, those first-mentioned days shall constitute a day or days in such one (and no other one) of those specified periods as the Commissioner, having regard to the tenor of this section, thinks just:
“(c)
Where, but for this paragraph, any day or 2 or more days in any eligible period would be a day or days in another eligible period, that first-mentioned day or, as the case may be, those first-mentioned days shall constitute a day or days in such one (and no other one) of those eligible periods as the Commissioner, having regard to the tenor of this section, thinks just.”
(2)
Section 374d(2) of the principal Act (as so inserted) is hereby amended by repealing paragraphs (c) and (d) (as substituted by section 59(1) of the Income Tax Amendment Act 1989), and substituting the following paragraphs:
“(c)
The person commences or ceases to be the principal caregiver of any dependent child; or
“(d)
A child in respect of whom the person is the principal caregiver ceases to be a dependent child, —”.
(3)
Section 374d of the principal Act (as so inserted and as amended by section 70(1) and (2) of the Income Tax Amendment Act (No. 5) 1988 and section 12(1) of the Income Tax Amendment Act (No. 3) 1989) is hereby further amended—
(a)
By omitting from item y in both subsection (2) and subsection (3) the expression “$1, 872”
, and substituting in each case the expression “2, 184”
:
(b)
By omitting from that item in both those subsections the expression “$832”
, and substituting in each case the expression “$1, 144”
:
(c)
By inserting in that item in both those subsections, before the word “child”
wherever it occurs, the word “dependent”
.
(4)
Section 374d(3) of the principal Act (as so inserted) is hereby further amended by repealing paragraphs (c) and (d) (as substituted by section 59(2) of the Income Tax Amendment Act 1989), and substituting the following paragraphs:
“(c)
The eligible person commences or ceases to be the principal caregiver of any dependent child; or
“(d)
A child in respect of whom the eligible person is the principal caregiver ceases to be a dependent child, —”.
(5)
Section 374d of the principal Act (as so inserted) is hereby further amended by repealing subsections (4) and (5), and substituting the following subsections:
“(4)
Where the parents of a dependent child are living apart, and each parent has the child periodically in his or her exclusive care for periods to talling at least 4 weeks out of every 12, each parent shall be a qualifying person in respect of that child.
“(4a)
Where, in relation to any eligible period, each parent of a dependent child is by virtue of subsection (4) of this section a qualifying person, the amount of the credit of tax allowable in respect of that child to any such person under subsection (2) or, as the case may be, subsection (3) of this section shall be reduced in proportion to the amount of time that child spends in the exclusive care of the other parent.
“(5)
Where, throughout any specified period, any person is, in relation to another person, a spouse, and—
“(a)
The person is a qualifying person, during the specified period, in respect of a dependent child or more than one dependent child; and
“(b)
The other person is a qualifying person, during the specified period, in respect of a dependent child or more than one dependent child, being, in each case, a dependent child other than every dependent child referred to in paragraph (a) of this section, —
subsection (3) or, as the case may be, subsection (4) of this section shall apply in the manner (and in no other manner) in which it would apply if the said person were the qualifying person in respect of all the said children, and the other person were not a qualifying person in relation to any of the children; and, for the purposes of this subsection, the Commissioner shall determine which person, of the persons referred to in the foregoing provisions of this subsection, shall be deemed to be the person first mentioned in this subsection, and, upon the Commissioner so determining, this section shall have effect accordingly.”
(6)
The following enactments are hereby consequentially repealed:
(a)
Section 16(1) of the Income Tax Amendment Act 1988:
(b)
Section 59(1) and (2) of the Income Tax Amendment Act 1989:
(c)
Section 12(1) of the Income Tax Amendment Act (No. 3) 1989.
(7)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
15 Guaranteed minimum family income credit of tax
(1)
Section 374e(1) of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by repealing the definition of the term “qualifying person”
, and substituting the following definition:
“‘Qualifying person’, in relation to any specified period, means any person where, throughout the specified period, —
“(a)
That person is aged 16 years or over; and
“(b)
That person is the principal caregiver in respect of one or more dependent children; and
“(c)
Either—
“(i)
That person has been both resident and present in New Zealand for a continuous period of 12 months at any time; or
“(ii)
Each of the dependent children referred to in paragraph (b) of this definition is both resident and present in New Zealand; —
but does not include any person who, during the specified period, receives an income-tested benefit, a specified war pension, or a war widows mother’s allowance.”
(2)
Section 374e of the principal Act (as so inserted) is hereby amended by repealing subsection (2), and substituting the following subsection:
“(2)
For the purposes of subsections (3) and (4) of this section, —
“(a)
Where a child aged 18 years or over—
“(i)
Is not financially independent; and
“(ii)
Is attending school or a tertiary educational establishment, —
the Commissioner may in his or her discretion, as if the child had not attained the age of 18 years, allow a credit of tax in respect of the child for such period or periods as the Commissioner determines, expiring not later than the pay day (as defined in section 3 of the Social Security Act 1964) after the 31st day of December in the year in which the child attains the age of 18 years:
“(b)
Where, but for this paragraph, any day or 2 or more days in any specified period would be a day or days in another specified period or more than one other specified period, that first-mentioned day or, as the case may be, those first-mentioned days shall constitute a day or days in such one (and no other one) of those specified periods as the Commissioner, having regard to the tenor of this section, thinks just.”
(3)
Section 374e(3) of the principal Act (as so inserted and as substituted by section 15 of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by repealing paragraphs (c) and (a) (as substituted by section 60(1) of the Income Tax Amendment Act 1989), and substituting the following paragraphs:
“(c)
The person commences or ceases to be the principal caregiver of any dependent child; or
“(d)
A child in respect of whom the person is the principal caregiver ceases to be a dependent child, —”.
(4)
Section 374e(4) of the principal Act (as so inserted and substituted) is hereby further amended by repealing paragraphs (c) and (d) (as substituted by section 60(3) of the Income Tax Amendment Act 1989), and substituting the following paragraphs:
“(c)
The eligible person commences or ceases to be the principal caregiver of any dependent child; or
“(d)
A child in respect of whom the eligible person is the principal caregiver ceases to be a dependent child, —”.
(5)
Section 374e of the principal Act (as so inserted) is hereby further amended by repealing subsection (5), and substituting the following subsection:
“(5)
Where, throughout any specified period, any person is, in relation to another person, a spouse, and—
“(a)
The person is a qualifying person, during the specified period, in respect of a dependent child or more than one dependent child; and
“(b)
The other person is a qualifying person, during the specified period, in respect of a dependent child or more than one dependent child, being, in each case, a dependent child other than every dependent child referred to in paragraph (a) of this subsection, —
subsection (4) of this section shall apply in the manner (and in no other manner) in which it would apply if the said person were the qualifying person in respect of all the said children, and the other person were not a qualifying person in relation to any of the children; and, for the purposes of this subsection, the Commissioner shall determine which person, of the persons referred to in the foregoing provisions of this subsection, shall be deemed to be the person first mentioned in this subsection, and, upon the Commissioner so determining, this section shall have effect accordingly.”
(6)
The following enactments are hereby consequentially repealed:
(a)
Section 17(1) of the Income Tax Amendment Act 1988:
(b)
Section 60(1) and (3) of the Income Tax Amendment Act 1989.
(7)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
16 Credit of tax by instalments
(1)
Section 374g(3) of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986 and amended by section 18 of the Income Tax Amendment Act 1988) is hereby amended by repealing paragraphs (a) and (c).
(2)
Section 374g of the principal Act (as so inserted) is hereby amended by repealing subsections (6), (7), (9), (10), and (11a).
(3)
Section 374g(12) of the principal Act (as so inserted) is hereby amended by repealing paragraph (a), and substituting the following paragraph:
“(a)
The cessation, by the person or by another person who in relation to the said person is a spouse, of the role of being principal caregiver of any child, where the person expects that he or she will not resume the role of principal caregiver for a period of more than 56 consecutive days:.
(4)
The said section 374g(12) is hereby further amended by omitting the words “entitled to a family benefit in respect of any child”
, and substituting the words ‘the principal caregiver of any child”.
(5)
Section 374g(14) of the principal Act (as so inserted) is hereby amended by repealing paragraphs (a) and (b).
(6)
Section 22 or the Income Tax Amendment Act (No. 3) 1986 is hereby consequentially amended by repealing subsections (3) to (6).
(7)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
17 Employer to deliver credit of tax
(1)
Section 374h of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by repealing subsections (1), (2), (3), (4), and (6).
(2)
The following enactments are consequentially repealed:
(a)
Section 14(1) and (2) of the Income Tax Amendment Act (No. 3) 1989:
(b)
Section 38(2) of the Income Tax Amendment Act (No. 4) 1989.
(3)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
18 Director-General to deliver credit of tax
(1)
Section 374i of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986) is hereby amended by repealing subsection (1a) (as inserted by section 24(1) of the Income Tax Amendment Act (No. 3) 1986).
(2)
Section 24(1) of the Income Tax Amendment Act (No. 3) 1986 is hereby consequentially repealed.
(3)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
19 Commissioner to deliver credit of tax
(1)
Section 374ia of the principal Act (as inserted by section 20 of the Income Tax Amendment Act 1987) is hereby amended—
(a)
By repealing paragraph (b):
(b)
By omitting from paragraph (c) the expression “pay-period (as defined in section 3 of the Social Security Act 1965)”
, and substituting the expression “pay day (as defined in section 3 of the Social Security Act 1964)”
:
(c)
By omitting from paragraph (c) the expression “pay-period, and substituting the expression”
“pay day”
.
(2)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
20 Credit of tax to be offset against provisional tax
(1)
Section 374j of the principal Act (as inserted by section 17(1) of the Income Tax Amendment Act (No. 2) 1986 and amended by section 40 of the Income Tax Amendment Act (No. 4) 1986) is hereby repealed.
(2)
Section 40 of the Income Tax Amendment Act (No. 4) 1986 is hereby consequentially amended by repealing subsections (3) and (4).
(3)
This section shall apply with respect to the tax on income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
21 Amount of provisional tax
(1)
Section 377(1) of the principal Act (as substituted by section 17(1) of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by omitting the expression “110 percent”
, and substituting the expression “105 percent”
.
(2)
This section shall apply to provisional tax payments due on or after the 7th day of July 1991 in relation to provisional tax for the income year commencing on the 1st day of April 1991 and for every subsequent year.
22 Amount of instalments where return not furnished
(1)
Section 381(2) of the principal Act (as substituted by section 17(1) of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by omitting from both paragraphs (a) and (b) the expression “120 percent”
, and substituting in each case the expression “110 percent”
.
(2)
This section shall apply to provisional tax payments due on or after the 7th day of July 1991 in relation to provisional tax for the income year commencing on the 1st day of April 1991 and for every subsequent year.
23 Estimated provisional tax
(1)
Section 382(5) of the principal Act (as substituted by section 17(1) of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by omitting the expression “110 percent”
, and substituting the expression “105 percent”
.
(2)
This section shall apply to provisional tax payments due on or after the 7th day of July 1991 in relation to provisional tax for the income year commencing on the 1st day of April 1991 and for every subsequent year.
24 Additional tax where income tax underestimated
(1)
Section 384(2) of the principal Act (as substituted by section 17(1) of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by omitting the expression “110 percent”
, and substituting the expression “105 percent”
.
(2)
This section shall apply to provisional tax for the income year commencing on the 1st day of April 1991 and for every subsequent year.
25 Credits arising to imputation credit account
Section 394d(2) of the principal Act (as inserted by section 55 of the Income Tax Amendment Act (No. 5) 1988) is hereby amended by renumbering as paragraph (i) the paragraph (h) that was added by section 42(4) of the Income Tax Amendment Act (No. 2) 1990.
26 Credits and debits arising to policyholder credit account of person
(1)
Section 394zzzg(6)(a) of the principal Act (as inserted by section 56(1) or the Income Tax Amendment Act (No. 2) 1990) is hereby amended by repealing subparagraphs (i) and (ii), and substituting the following subparagraphs:
“(i)
An amount of assessable income calculated and deemed to be derived from New Zealand pursuant to the formula set out in section 204l(1) of this Act in respect of that person in carrying on a business of providing life insurance to the extent to which that business consists of or relates to any one or more policies of life insurance for which that life insurer is the insurer which were offered or entered into in New Zealand (whether or not executed in New Zealand and whether or not the life insurer has a fixed establishment in New Zealand or has an agent in New Zealand); or
“(ii)
An amount that would have been so calculated and deemed to be derived from New Zealand pursuant to that formula but for the application of section 317 of this Act; and”.
(2)
This section shall, subject to the transitional provisions set out in sections 64 to 67 of the Income Tax Amendment Act (No. 2) 1990, be deemed to have come into force on the 1st day of April 1990.
27 Small amounts of additional tax, etc., not to be charged
(1)
The principal Act is hereby amended by inserting, after section 411, the following section:
“411a
“(1)
Notwithstanding anything in this Act, the Commissioner shall not charge, and there shall be no liability to pay, any additional tax or other penalty imposed in respect of any default in paying any tax or other amount by its due date where—
“(a)
The amount of additional tax or other penalty calculated in respect of that default does not exceed $5 (or such other amount as the Governor-General may, from time to time, by Order in Council declare for the purposes of this section); and
“(b)
The additional tax or other penalty is imposed by any of sections 322(1), 327u(1), 336u(1), 336zh(1), 370(1), 384(2), 394l(6), 394n(4), 394zzf(6), 394zzg(4), and 398(2) of this Act.
“(2)
For the purposes of the provisions specified in subsection (1)(b) of this section, where the amount of additional tax or penalty initially calculated under any of those provisions in respect of any default does not exceed $5 (or such other amount as may be declared under subsection (1) of this section), —
“(a)
The amount so calculated shall be deemed not to be additional tax or a penalty imposed under the relevant provision, and shall not be added to the amount in default; and
“(b)
No further amount of additional tax or penalty shall be added under the relevant provision in respect of any further period during which the default continues.
(2)
This section shall apply with respect to the liability to additional tax and other penalties payable in relation to any amount of tax or other amount whose due date for payment occurs on or after the 1st day of April 1991.
28 Interest on tax overpaid
(1)
Section 413a of the principal Act (as inserted by section 20(1) of the Income Tax Amendment Act (No. 3) 1988) is hereby amended by repealing subsection (2) (as amended by section 58(2) of the Income Tax Amendment Act (No. 5) 1989), and substituting the following subsection:
“(2)
Subject to subsections (3) and (3a) of this section, this section shall apply to every person who, in relation to an income year, —
“(a)
Is a provisional taxpayer and is a person who paid provisional tax in accordance with Part XII of this Act, where the amount of provisional tax so paid exceeds the amount which is the residual income tax in relation to that person and that income year; or
“(b)
Is a person who—
“(i)
Expected in relation to that income year to be a provisional taxpayer; and
“(ii)
On or before the due date for payment of the third instalment of provisional tax by taxpayers having the same income year as the person, paid in accordance with Part XII of this Act as if it were provisional tax an amount of not less than $2 500; and
“(iii)
By reason of the residual income tax for that person in that income year proving not to exceed the sum of $2 500, was not in fact a provisional taxpayer in relation to that income year; —
and in the case of a person to whom paragraph (b) of this subsection applies any references in this section to the term ‘provisional tax’ shall apply also to any amount paid by the person in accordance with Part XII of this Act as if it were provisional tax.”
(2)
Section 58(2) of the Income Tax Amendment Act (No. 5) 1988 is hereby consequentially repealed.
(3)
Subsections (1) and (2) of this section shall apply in respect of tax payable in relation to income derived in the income year commencing on the 1st day of April 1991 and in every subsequent year.
(4)
Where, in respect of any of the income years commencing on the 1st day of April 1988, the 1st day of April 1989, and the 1st day of April 1990, a taxpayer—
(a)
Expected to be a provisional taxpayer in relation to that income year; and
(b)
Paid an amount in accordance with Part XII of the principal Act as if it were provisional tax for that income year; but
(c)
By reason of the taxpayer’s provisional income in that income year not exceeding the sum of $3, 000, was not a provisional taxpayer, —
that taxpayer shall be deemed for the purposes of section 413a of the principal Act to have been a provisional taxpayer for that income year, and any amount so paid by the taxpayer as provisional tax shall be deemed for the purposes of that section to be provisional tax.
29 Basic tax deductions
(1)
The Second Schedule to the principal Act is hereby amended by repealing Appendix A (as substituted by section 26(4) of the Income Tax Amendment Act (No. 3) 1988), and substituting the Appendix A set out in the Schedule to this Act.
(2)
Section 26(4) of the Income Tax Amendment Act (No. 3) 1988, and the Third Schedule to that Act, are hereby consequentially repealed.
(3)
This section shall apply with respect to every tax deduction from payments of salary or wages for every pay period ending on or after the 1st day of April 1991.
30 Transitional provision relating to life insurers and policyholder credit accounts
(1)
Section 67(1)(b) of the Income Tax Amendment Act (No. 2) 1990 is hereby amended by omitting the expression “1989”
, and substituting the expression ‘1990”.
(2)
Any election made by a life insurer pursuant to the said section 67(1) shall be deemed to be an election to become a policyholder credit account person retrospective to the first day of the accounting year of the life insurer that corresponds to the income year commencing on the 1st day of April 1990.
(3)
This section shall be deemed to have come into force on the 1st day of August 1990.
Schedule NEW APPENDIX A TO SECOND SCHEDULE TO PRINCIPAL ACT
Section 29(1)
“APPENDIX A Tax Deductions from Payments for Weekly Pay Periods
| EARNINGS | TAX USING CODE | EARNINGS | TAX USING CODE | EARNINGS | TAX USING CODE | EARNINGS | TAX USING CODE | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| T | G | T | G | T | G | T | G | |||||
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | |
| 1.00 | 0 00 | 0.15 | 66.00 | 0.00 | 9 90 | 131.00 | 7 85 | 19 65 | 196.00 | 31 13 | 31.13 | |
| 2.00 | 0 00 | 0.30 | 67.00 | 0 00 | 10 05 | 132.00 | 8.20 | 19 80 | 197.00 | 31 41 | 31 41 | |
| 3.00 | 0 00 | 0.45 | 68.00 | 0 00 | 10 20 | 133.00 | 8 55 | 19 95 | 198.00 | 31 69 | 31 69 | |
| 4.00 | 0 00 | 0 60 | 69.00 | 0.00 | 10 35 | 134.00 | 8 90 | 20 10 | 199.00 | 31 97 | 31.97 | |
| 5.00 | 0 00 | 0 75 | 70.00 | 0 00 | 10.50 | 135.00 | 9.25 | 20.25 | 200.00 | 32 25 | 32.25 | |
| 6.00 | 0 00 | 0 90 | 71.00 | 0.00 | 10.65 | 136.00 | 9 60 | 20 40 | 201.00 | 32.53 | 32.53 | |
| 7.00 | 0 00 | 1 05 | 72.00 | 0 00 | 10 80 | 137.00 | 9.95 | 20.55 | 202.00 | 32.81 | 32.81 | |
| 8.00 | 0 00 | 1.20 | 73.00 | 0 00 | 10.95 | 138.00 | 10 30 | 20.70 | 203.00 | 33 09 | 33.09 | |
| 9.00 | 0 00 | 1.35 | 74.00 | 0 00 | 11 10 | 139.00 | 10 65 | 20.85 | 204.00 | 33 37 | 33.37 | |
| 10.00 | 0 00 | 1 50 | 75.00 | 0 00 | 11 25 | 140.00 | 11.00 | 21 00 | 205.00 | 33 65 | 33 65 | |
| 11.00 | 0 00 | 1 65 | 76.00 | 0 00 | 11 40 | 141.00 | 11 35 | 21 15 | 206.00 | 33 93 | 33.93 | |
| 12.00 | 0 00 | 1 80 | 77.00 | 0 00 | 11.55 | 142.00 | 11 70 | 21.30 | 207.00 | 34 21 | 34 21 | |
| 13.00 | 0 00 | 1 95 | 78.00 | 0.00 | 11 70 | 143.00 | 12 05 | 21.45 | 208.00 | 34 49 | 34 49 | |
| 14.00 | 0 00 | 2.10 | 79.00 | 0.00 | 11 85 | 144.00 | 12.40 | 21 60 | 209.00 | 34 77 | 34 77 | |
| 15.00 | 0 00 | 2 25 | 80.00 | 0.00 | 12.00 | 145.00 | 12 75 | 21 75 | 210.00 | 35 05 | 35 05 | |
| 16.00 | 0 00 | 2.40 | 81.00 | 0.00 | 12 15 | 146.00 | 13 10 | 21 90 | 211.00 | 35 33 | 35.33 | |
| 17.00 | 0 00 | 2 55 | 82.00 | 0 00 | 12 30 | 147.00 | 13.45 | 22 05 | 212.00 | 35 61 | 35 61 | |
| 18.00 | 0 00 | 2 70 | 83.00 | 0 00 | 12 45 | 148.00 | 13 80 | 22 20 | 213.00 | 35 89 | 35 89 | |
| 19.00 | 0 00 | 2 85 | 84.00 | 0 00 | 12.60 | 149.00 | 14 15 | 22 35 | 214.00 | 36 17 | 36.17 | |
| 20.00 | 0 00 | 300 | 85.00 | 0.00 | 12 75 | 150.00 | 14 50 | 22 50 | 215.00 | 36 45 | 36 45 | |
| 21.00 | 0 00 | 3 15 | 86.00 | 0 00 | 12 90 | 151.00 | 14 85 | 22 65 | 216.00 | 36 73 | 36 73 | |
| 22.00 | 0 00 | 3.30 | 87.00 | 0 00 | 13.05 | 152.00 | 15 20 | 22 80 | 217.00 | 37.01 | 37 01 | |
| 23.00 | 0 00 | 3.45 | 86.00 | 0.00 | 13 20 | 153.00 | 15 55 | 22 95 | 218.00 | 37 29 | 37.29 | |
| 24.00 | 0 00 | 3.60 | 89.00 | 0.00 | 13.35 | 154.00 | 15 90 | 23.10 | 219.00 | 37 57 | 37 57 | |
| 25.00 | 0 00 | 3 75 | 90.00 | 0 00 | 13 50 | 155.00 | 16 25 | 23 25 | 220.00 | 37 85 | 37.85 | |
| 26.00 | 0 00 | 3 90 | 91.00 | 0 00 | 13 65 | 156.00 | 16 60 | 23 40 | 221.00 | 38 13 | 38 13 | |
| 27.00 | 0 00 | 4 05 | 92.00 | 0 00 | 13 80 | 157.00 | 16 95 | 23 55 | 222.00 | 38 41 | 38 41 | |
| 28.00 | 0 00 | 4 20 | 93.00 | 0.00 | 13 95 | 158.00 | 17.30 | 23.70 | 223.00 | 38 69 | 36 69 | |
| 29.00 | 0 00 | 4.35 | 94.00 | 0 10 | 14 10 | 159.00 | 17 65 | 23 85 | 224.00 | 38 97 | 38 97 | |
| 30.00 | 0 00 | 4 50 | 95.00 | 0 25 | 14 25 | 160.00 | 18 00 | 24 00 | 225.00 | 39 25 | 39 25 | |
| 31.00 | 0 00 | 4.65 | 96.00 | 0 40 | 14 40 | 161.00 | 18 35 | 24.15 | 226.00 | 39 53 | 39 53 | |
| 32.00 | 0 00 | 4 80 | 97.00 | 0 55 | 14 55 | 162.00 | 18 70 | 24.30 | 227.00 | 39 81 | 39.81 | |
| 33.00 | 0 00 | 4 95 | 98.00 | 0 70 | 14 70 | 163.00 | 19 05 | 24 45 | 228.00 | 40.09 | 40 09 | |
| 34.00 | 0 00 | 5 10 | 99.00 | 0 85 | 14 65 | 164.00 | 19 40 | 24 60 | 229.00 | 40 37 | 40 37 | |
| 35.00 | 0 00 | 5 25 | 100.00 | 1 00 | 15 00 | 165.00 | 19 75 | 24 75 | 230.00 | 40 65 | 40 65 | |
| 36.00 | 0 00 | 5 40 | 101.00 | 1 15 | 15 15 | 166.00 | 20 10 | 24.90 | 231.00 | 40 93 | 40.93 | |
| 37.00 | 0 00 | 5 55 | 102.00 | 1 30 | 15 30 | 167.00 | 20 45 | 25 05 | 232.00 | 41 21 | 41 21 | |
| 38.00 | 0 00 | 5 70 | 103.00 | 1 45 | 15 45 | 168.00 | 20 80 | 25 20 | 233.00 | 41.49 | 41.49 | |
| 39.00 | 0 00 | 5 85 | 104.00 | 60 | 15 60 | 169.00 | 21 15 | 25 35 | 234.00 | 41 77 | 41 77 | |
| 40.00 | 0 00 | 6 00 | 105.00 | 1.75 | 15 75 | 170.00 | 21 50 | 25 50 | 235.00 | 42 05 | 42 05 | |
| 41.00 | 0 00 | 615 | 106.00 | 1 90 | 15 90 | 171.00 | 21 85 | 25 65 | 236.00 | 42 33 | 42.33 | |
| 42.00 | 0 00 | 6 30 | 107.00 | 2 05 | 16 05 | 172.00 | 22 20 | 25.60 | 237.00 | 42.61 | 42.61 | |
| 43.00 | 0 00 | 6.45 | 106.00 | 2.20 | 16 20 | 173.00 | 22.55 | 25 95 | 238.00 | 42.89 | 42 89 | |
| 44.00 | 0 00 | 6.60 | 109.00 | 2 35 | 16.35 | 174.00 | 22 90 | 26 10 | 239.00 | 43 17 | 43 17 | |
| 45.00 | 0 00 | 6 75 | 110.00 | 2 50 | 16 50 | 175.00 | 23.25 | 26 25 | 240.00 | 43 45 | 43 45 | |
| 46.00 | 0 00 | 6.90 | 111.00 | 2 65 | 16 65 | 176.00 | 23 60 | 26.40 | 241.00 | 43 73 | 43 73 | |
| 47.00 | 0 00 | 7.05 | 112.00 | 2.80 | 16 80 | 177.00 | 23 95 | 26.55 | 242.00 | 44 01 | 44 01 | |
| 46.00 | 0 00 | 7 20 | 113.00 | 2 95 | 16.95 | 178.00 | 24 30 | 26 70 | 243.00 | 44 29 | 44.29 | |
| 49.00 | 0 00 | 7 35 | 114.00 | 3 10 | 17 10 | 179.00 | 24 65 | 26.85 | 244.00 | 44 57 | 44.57 | |
| 50.00 | 0 00 | 7.50 | 115.00 | 3.25 | 17 25 | 180.00 | 25 00 | 27 00 | 245.00 | 44.85 | 44 85 | |
| 51.00 | 0 00 | 7.65 | 116.00 | 3.40 | 17 40 | 181.00 | 25.35 | 27.15 | 246.00 | 45 13 | 45.13 | |
| 52.00 | 0 00 | 7.80 | 117.00 | 3 55 | 17 55 | 182.00 | 25 70 | 27 30 | 247.00 | 45 41 | 45.41 | |
| 53.00 | 0 00 | 7 95 | 118.00 | 3.70 | 17 70 | 183.00 | 26.09 | 27 49 | 248.00 | 45.69 | 45 69 | |
| 54.00 | 0 00 | 8 10 | 119.00 | 3.85 | 17 85 | 184.00 | 26.57 | 27.77 | 249.00 | 45 97 | 45.97 | |
| 55.00 | 0 00 | 8.25 | 120.00 | 4.00 | 18 00 | 185.00 | 27 05 | 26.05 | 250.00 | 46.25 | 46 25 | |
| 56.00 | 0 00 | 8 40 | 121.00 | 4 35 | 16 15 | 186.00 | 27 53 | 28 33 | 251.00 | 46.53 | 46.53 | |
| 57.00 | 0 00 | 6 55 | 122.00 | 4 70 | 18 30 | 187.00 | 28.01 | 26.61 | 252.00 | 46.81 | 46.81 | |
| 56.00 | 0 00 | 8 70 | 123.00 | 5 05 | 18 45 | 188.00 | 28.49 | 28 89 | 253.00 | 47.09 | 47 09 | |
| 59.00 | 0 00 | 8 85 | 124.00 | 5.40 | 18 60 | 189.00 | 26 97 | 29.17 | 254.00 | 47.37 | 47 37 | |
| 60.00 | 0 00 | 9.00 | 125.00 | 5.75 | 18.75 | 190.00 | 29 45 | 29 45 | 255.00 | 47.65 | 47 65 | |
| 61.00 | 0 00 | 9.15 | 126.00 | 6 10 | 16 90 | 191.00 | 29 73 | 29 73 | 256.00 | 47.93 | 47 93 | |
| 62.00 | 0 00 | 9 30 | 127.00 | 6 45 | 19 05 | 192.00 | 30 01 | 30 01 | 257.00 | 48 21 | 48 21 | |
| 63.00 | 0 00 | 9 45 | 128.00 | 6.80 | 19 20 | 193.00 | 30 29 | 30.29 | 258.00 | 48 49 | 48.49 | |
| 64.00 | 0 00 | 9.60 | 129.00 | 7.15 | 19.35 | 194.00 | 30.57 | 30.57 | 259.00 | 48.77 | 48.77 | |
| 65.00 | 0 00 | 9.75 | 130.00 | 7.50 | 19.50 | 195.00 | 30 85 | 30 85 | 260.00 | 49.05 | 49 05 | |
| 261.00 | 49.33 | 49.33 | 328.00 | 67 53 | 67.53 | 391.00 | 85.73 | 85 73 | 456.00 | 103 93 | 103 93 | |
| 262.00 | 49 61 | 49.61 | 327.00 | 67 81 | 67.81 | 392.00 | 86 01 | 86.01 | 487.00 | 104 21 | 104 21 | |
| 226.00 | 49 89 | 49 89 | 328.00 | 68 09 | 66 09 | 393.00 | 86 29 | 86 29 | 456.00 | 104 49 | 104 49 | |
| 264.00 | 50.17 | 50.17 | 329.00 | 68.37 | 68.37 | 394.00 | 86 57 | 86 57 | 459.00 | 104 77 | 104 77 | |
| 265.00 | 50 45 | 50 45 | 330.00 | 66 65 | 68.65 | 395.00 | 86.85 | 86 85 | 460.00 | 105 05 | 105.05 | |
| 266.00 | 50.73 | 50 73 | 331.00 | 68 93 | 66 93 | 396.00 | 87 13 | 87 13 | 461.00 | 105.33 | 105 33 | |
| 267.00 | 51 01 | 51.01 | 332.00 | 69 21 | 69.21 | 397.00 | 87.41 | 87 41 | 462.00 | 105 61 | 105.61 | |
| 266.00 | 51 29 | 51.29 | 333.00 | 69 49 | 69 49 | 398.00 | 87 69 | 87 69 | 463.00 | 105 89 | 105 89 | |
| 269.00 | 51 57 | 51 57 | 334.00 | 69 77 | 69.77 | 399.00 | 87 97 | 87.97 | 464.00 | 106 17 | 106 17 | |
| 270.00 | 51 85 | 51.85 | 335.00 | 70 05 | 70 05 | 400.00 | 66 25 | 88.25 | 465.00 | 106.45 | 106 45 | |
| 271.00 | 52 13 | 52 13 | 338.00 | 70 33 | 70 33 | 401.00 | 88 53 | 88.53 | 466.00 | 106 73 | 106 73 | |
| 272.00 | 52.41 | 52.41 | 337.00 | 70.61 | 70 61 | 402.00 | 88 81 | 88 81 | 467.00 | 107 01 | 107 01 | |
| 273.00 | 52 69 | 52.69 | 338.00 | 70 89 | 70 89 | 403.00 | 89.09 | 89 09 | 466.00 | 107.29 | 107 29 | |
| 274.00 | 52 97 | 52 97 | 339.00 | 71 17 | 71 17 | 404.00 | 89.37 | 89 37 | 469.00 | 107 57 | 107 57 | |
| 275.00 | 53 25 | 53 25 | 340.00 | 71 45 | 71 45 | 405.00 | 89 65 | 69 65 | 470.00 | 107.85 | 107 85 | |
| 276.00 | 53 53 | 53 53 | 341.00 | 71 73 | 71 73 | 406.00 | 89 93 | 89.93 | 471.00 | 106 13 | 108 13 | |
| 277.00 | 53 81 | 53.81 | 342.00 | 72 01 | 72 01 | 407.00 | 90.21 | 90 21 | 472.00 | 108 41 | 108.41 | |
| 276.00 | 54 09 | 54 09 | 343.00 | 72 29 | 72 29 | 408.00 | 90 49 | 90.49 | 473.00 | 108 69 | 108 69 | |
| 279.00 | 54 37 | 54 37 | 344.00 | 72 57 | 72 57 | 409.00 | 90 77 | 90 77 | 474.00 | 108 97 | 108.97 | |
| 280.00 | 54 65 | 54 65 | 345.00 | 72 85 | 72 85 | 410.00 | 91 05 | 91 05 | 475.00 | 109 25 | 109 25 | |
| 281.00 | 54 93 | 54.93 | 348.00 | 73 13 | 73 13 | 411.00 | 91 33 | 91.33 | 476.00 | 109 53 | 109 53 | |
| 282.00 | 55 21 | 55 21 | 347.00 | 73.41 | 73 41 | 412.00 | 91 61 | 91.61 | 477.00 | 109 81 | 109.81 | |
| 283.00 | 55 49 | 55 49 | 348.00 | 73 69 | 73 69 | 413.00 | 91 89 | 91 89 | 479.00 | 110 09 | 110 09 | |
| 284.00 | 55 77 | 55 77 | 349.00 | 73 97 | 73 97 | 414.00 | 92 17 | 92 17 | 479.00 | 110 37 | 110 37 | |
| 285.00 | 56 05 | 56 05 | 350.00 | 74 25 | 74 25 | 415.00 | 92 45 | 92 45 | 460.00 | 110 65 | 110 65 | |
| 286.00 | 56 33 | 56 33 | 351.00 | 74 53 | 74 53 | 416.00 | 92 73 | 92 73 | 481.00 | 110.93 | 110 93 | |
| 287.00 | 56 61 | 56.61 | 352.00 | 74 81 | 74 81 | 417.00 | 93 01 | 93 01 | 482.00 | 111 21 | 111 21 | |
| 288.00 | 56 89 | 56 89 | 353.00 | 75 09 | 75 09 | 418.00 | 93 29 | 93 29 | 483.00 | 111 49 | 111.49 | |
| 289.00 | 57 17 | 57 17 | 354.00 | 75 37 | 75 37 | 419.00 | 93 57 | 93 57 | 484.00 | 111 77 | 111 77 | |
| 290.00 | 57 45 | 57 45 | 355.00 | 75 65 | 75 65 | 420.00 | 93 85 | 93 85 | 485.00 | 112 05 | 112 05 | |
| 291.00 | 57 73 | 57 73 | 356.00 | 75 93 | 75 93 | 421.00 | 94 13 | 94 13 | 486.00 | 112 33 | 112 33 | |
| 292.00 | 58 01 | 58 01 | 357.00 | 76 21 | 76 21 | 422.00 | 94 41 | 94 41 | 487.00 | 112 61 | 112 61 | |
| 293.00 | 58 29 | 58.29 | 358.00 | 76 49 | 76 49 | 423.00 | 94 69 | 94 69 | 488.00 | 112 89 | 112 89 | |
| 294.00 | 58 57 | 58 57 | 359.00 | 76 77 | 76 77 | 424.00 | 94 97 | 94 97 | 489.00 | 113 17 | 113 17 | |
| 295.00 | 58 85 | 58.85 | 380.00 | 77 05 | 77 05 | 425.00 | 95 25 | 95 25 | 490.00 | 113 45 | 113 45 | |
| 296.00 | 59 13 | 59 13 | 361.00 | 77 33 | 77 33 | 426.00 | 95 53 | 95 53 | 491.00 | 113 73 | 113 73 | |
| 297.00 | 59 41 | 59 41 | 362.00 | 77 61 | 77 61 | 427.00 | 95 81 | 95 81 | 492.00 | 114 01 | 114 01 | |
| 298.00 | 59 69 | 59 69 | 363.00 | 77 89 | 77 89 | 428.00 | 96 09 | 96 09 | 493.00 | 114 29 | 114 29 | |
| 299.00 | 59.97 | 59.97 | 364.00 | 78 17 | 78 17 | 429.00 | 96 37 | 96 37 | 494.00 | 114 57 | 114 57 | |
| 300.00 | 60 25 | 60 25 | 365.00 | 78 45 | 78 45 | 430.00 | 96 65 | 96 65 | 495.00 | 114 85 | 114.85 | |
| 301.00 | 60 53 | 60 53 | 366.00 | 78 73 | 78 73 | 431.00 | 96 93 | 96 93 | 496.00 | 115 13 | 115 13 | |
| 302.00 | 60 81 | 60 81 | 367.00 | 79 01 | 79 01 | 432.00 | 97 21 | 97 21 | 497.00 | 115 41 | 115 41 | |
| 303.00 | 61 09 | 61 09 | 368.00 | 79 29 | 79 29 | 433.00 | 97 49 | 97 49 | 498.00 | 115 69 | 115 69 | |
| 304.00 | 61 37 | 61 37 | 369.00 | 79 57 | 79 57 | 434.00 | 97 77 | 97 77 | 499.00 | 115 97 | 115 97 | |
| 305.00 | 61 65 | 61 65 | 370.00 | 79 85 | 79 85 | 435.00 | 98 05 | 98 05 | 500.00 | 116 25 | 116 25 | |
| 306.00 | 61 93 | 61 93 | 371.00 | 80 13 | 60 13 | 436.00 | 96 33 | 98 33 | 501.00 | 116 53 | 116 53 | |
| 307 00 | 62 21 | 62 21 | 372.00 | 80 41 | 80 41 | 437.00 | 98 61 | 98 61 | 502.00 | 116 81 | 116 81 | |
| 308.00 | 62 49 | 62 49 | 373.00 | 80 69 | 80 69 | 438.00 | 98 89 | 98 89 | 503.00 | 117 09 | 117 09 | |
| 309.00 | 62 77 | 62 77 | 374.00 | 80 97 | 80 97 | 439.00 | 99 17 | 99 17 | 504.00 | 117 37 | 117.37 | |
| 310.00 | 63 05 | 63 05 | 375.00 | 81 25 | 81 25 | 440.00 | 99 45 | 99 45 | 505.00 | 117 65 | 117 65 | |
| 311.00 | 63 33 | 63 33 | 376.00 | 81 53 | 81 53 | 441.00 | 99 73 | 99 73 | 506.00 | 117 93 | 117 93 | |
| 312.00 | 63 61 | 63 61 | 377.00 | 81 81 | 81 61 | 442.00 | 100 01 | 100 01 | 507.00 | 118 21 | 118 21 | |
| 313.00 | 63 89 | 63 89 | 378.00 | 82 09 | 82 09 | 443.00 | 100 29 | 100 29 | 508.00 | 118 49 | 118 49 | |
| 314.00 | 64 17 | 64 17 | 379.00 | 82 37 | 82 37 | 444.00 | 100 57 | 100 57 | 509.00 | 118 77 | 118 77 | |
| 315.00 | 64 45 | 64 45 | 380.00 | 82 65 | 82 65 | 445.00 | 100 85 | 100 85 | 510.00 | 119 05 | 119 05 | |
| 316.00 | 64 73 | 64 73 | 381.00 | 62 93 | 82 93 | 446.00 | 101 13 | 101 13 | 511.00 | 119 33 | 119 33 | |
| 317.00 | 65 01 | 65 01 | 382.00 | 63 21 | 83 21 | 447.00 | 101 41 | 101 41 | 512.00 | 119 61 | 119.61 | |
| 318.00 | 65 29 | 65 29 | 383.00 | 83 49 | 83 49 | 448.00 | 101 69 | 101 69 | 513.00 | 119 89 | 119 89 | |
| 319.00 | 65 57 | 65 57 | 384.00 | 83 77 | 83 77 | 449.00 | 101 97 | 101 97 | 514.00 | 120 17 | 120 17 | |
| 320.00 | 65 85 | 65.85 | 385.00 | 84 05 | 84 05 | 450.00 | 102 25 | 102 25 | 515.00 | 120 45 | 120.45 | |
| 321.00 | 66 13 | 66 13 | 386.00 | 84 33 | 64 33 | 451.00 | 102 53 | 102 53 | 516.00 | 120 73 | 120 73 | |
| 322.00 | 66.41 | 66.41 | 387.00 | 64 61 | 84 61 | 452.00 | 102 81 | 102 81 | 517.00 | 121 01 | 121 01 | |
| 323.00 | 66 69 | 66.69 | 388.00 | 84 89 | 84 89 | 453.00 | 103 09 | 103 09 | 518.00 | 121 29 | 121 29 | |
| 324.00 | 66 97 | 66 97 | 389.00 | 85 17 | 65 17 | 454.00 | 103 37 | 103 37 | 519.00 | 121 57 | 121 57 | |
| 325.00 | 67 25 | 67 25 | 390.00 | 85 45 | 85 45 | 455.00 | 103 65 | 103 65 | 520.00 | 121 85 | 121 85 | |
| 521.00 | 122.13 | 122 13 | 586.00 | 140.33 | 140.33 | 851.00 | 161.39 | 161.39 | 716.00 | 182 84 | 182 84 | |
| 522.00 | 122.41 | 122.41 | 687.00 | 140 61 | 140.61 | 652.00 | 161 72 | 161.72 | 717.00 | 183.17 | 183.17 | |
| 523.00 | 122.69 | 122.69 | 586.00 | 140 89 | 140.89 | 653.00 | 162.05 | 162 05 | 718.00 | 183.50 | 183.50 | |
| 524.00 | 122 97 | 122.97 | 589.00 | 141.17 | 141 17 | 654.00 | 162.38 | 162.38 | 719.00 | 183 83 | 183 83 | |
| 525.00 | 123.25 | 123.25 | 590.00 | 141 45 | 141.45 | 655.00 | 162.71 | 162.71 | 720.00 | 184 16 | 184.16 | |
| 526.00 | 123.53 | 123.53 | 591.00 | 141.73 | 141 73 | 656.00 | 163 04 | 163 04 | 721.00 | 184.49 | 184 49 | |
| 527.00 | 123 81 | 123 81 | 592.00 | 142.01 | 142 01 | 657.00 | 163.37 | 163.37 | 722.00 | 184 82 | 184.82 | |
| 528.00 | 124.09 | 124.09 | 59X00 | 142.29 | 142.29 | 658.00 | 163 70 | 163.70 | 723.00 | 185 15 | 185 15 | |
| 529.00 | 124.37 | 124.37 | 594.00 | 142.58 | 142.58 | 659.00 | 164 03 | 164 03 | 724.00 | 165.48 | 185 48 | |
| 530.00 | 124 65 | 124 65 | 595.00 | 142.91 | 142.91 | 660.00 | 164.36 | 164.36 | 725.00 | 185 81 | 185.61 | |
| 531.00 | 124.93 | 124.93 | 596.00 | 143.24 | 143 24 | 661.00 | 164 69 | 164 69 | 726.00 | 166.14 | 186 14 | |
| 532.00 | 125 21 | 125 21 | 597.00 | 143.57 | 143 57 | 662.00 | 165.02 | 165 02 | 727.00 | 186 47 | 186.47 | |
| 533.00 | 125 49 | 125 49 | 598.00 | 143.90 | 143.90 | 663.00 | 165 35 | 165.35 | 728.00 | 186 80 | 186.80 | |
| 534.00 | 125.77 | 125.77 | 599.00 | 144 23 | 144.23 | 664.00 | 165 88 | 165 68 | 729.00 | 187.13 | 187 13 | |
| 535.00 | 126 05 | 126 05 | 600.00 | 144.56 | 144 56 | 665.00 | 166.01 | 166 01 | 730.00 | 187 46 | 187 46 | |
| 536.00 | 126.33 | 126.33 | 601.00 | 144.89 | 144 89 | 666.00 | 166.34 | 166.34 | 731.00 | 187 79 | 187 79 | |
| 537.00 | 126.61 | 126.61 | 602.00 | 145.22 | 145.22 | 667.00 | 166 67 | 166 67 | 732.00 | 168.12 | 188 12 | |
| 538.00 | 126 89 | 126 89 | 603.00 | 145.55 | 145 55 | 666.00 | 167.00 | 167 00 | 733.00 | 188.45 | 188.45 | |
| 539.00 | 127.17 | 127 17 | 604.00 | 145 88 | 145.88 | 669.00 | 167 33 | 167.33 | 734.00 | 188 78 | 188 78 | |
| 540.00 | 127.45 | 127.45 | 605.00 | 146 21 | 146 21 | 670.00 | 167 66 | 167 66 | 735.00 | 189 11 | 189 11 | |
| 541.00 | 127 73 | 127.73 | 606.00 | 146 54 | 146 54 | 671.00 | 167 99 | 167.99 | 736.00 | 189 44 | 189.44 | |
| 542.00 | 128.01 | 128.01 | 607.00 | 146.87 | 146 87 | 672.00 | 168 32 | 168.32 | 737.00 | 189 77 | 189 77 | |
| 543.00 | 128.29 | 128 29 | 608.00 | 147.20 | 147.20 | 673.00 | 168 65 | 166.85 | 738.00 | 190 10 | 190 10 | |
| 544.00 | 128 57 | 128.57 | 609.00 | 147 53 | 147 53 | 674.00 | 168 98 | 168.98 | 739.00 | 190.43 | 190 43 | |
| 545.00 | 126 85 | 126.85 | 610.00 | 147 86 | 147 86 | 675.00 | 169.31 | 169 31 | 740.00 | 190 76 | 190 76 | |
| 546.00 | 129 13 | 129 13 | 611.00 | 148.19 | 148 19 | 676.00 | 169.64 | 169.64 | 741.00 | 191 09 | 191.09 | |
| 547.00 | 129 41 | 129 41 | 612.00 | 148 52 | 148 52 | 677.00 | 169 97 | 169 97 | 742.00 | 191 42 | 191 42 | |
| 548.00 | 129 69 | 129.69 | 61X00 | 148 85 | 148 85 | 678.00 | 170 30 | 170.30 | 743.00 | 191 75 | 191 75 | |
| 549.00 | 129 97 | 129 97 | 614.00 | 149.18 | 149.18 | 679.00 | 170 63 | 170 63 | 744.00 | 192 08 | 192 06 | |
| 550.00 | 130 25 | 130.25 | 615.00 | 149 51 | 149 51 | 880.00 | 170 96 | 170.96 | 745.00 | 192.41 | 192 41 | |
| 551.00 | 130.53 | 130 53 | 616.00 | 149.84 | 149.64 | 681.00 | 171 29 | 171 29 | 746.00 | 192 74 | 192 74 | |
| 552.00 | 130.81 | 130 81 | 617.00 | 150.17 | 150.17 | 662.00 | 171.62 | 171.62 | 747.00 | 193 07 | 193.07 | |
| 55X00 | 131 09 | 131.09 | 61X00 | 150 50 | 150 50 | 663.00 | 171 95 | 171 95 | 746.00 | 193.40 | 193 40 | |
| 554.00 | 131 37 | 131 37 | 619.00 | 150 83 | 150 83 | 664.00 | 172 28 | 172 28 | 749.00 | 193 73 | 193.73 | |
| 555.00 | 131 65 | 131 65 | 620.00 | 151.16 | 151 16 | 685.00 | 172.61 | 172.61 | 750.00 | 194 06 | 194.06 | |
| 556.00 | 131 93 | 131.93 | 621.00 | 151 49 | 151 49 | 666.00 | 172 94 | 172.94 | 751.00 | 194 39 | 194 39 | |
| 557.00 | 132 21 | 132.21 | 622.00 | 151 82 | 151 82 | 667.00 | 173.27 | 173 27 | 752.00 | 194.72 | 194.72 | |
| 558.00 | 132 49 | 132 49 | 623.00 | 152 15 | 152 15 | 686.00 | 173 60 | 173 60 | 753.00 | 195 05 | 195.05 | |
| 559.00 | 132 77 | 132.77 | 624.00 | 152 48 | 152 48 | 689.00 | 173 93 | 173 93 | 754.00 | 195 38 | 195 38 | |
| 560.00 | 133 05 | 133 05 | 625.00 | 152 81 | 152 81 | 690.00 | 174.26 | 174 26 | 755.00 | 195 71 | 195.71 | |
| 561.00 | 133 33 | 133.33 | 626.00 | 153 14 | 153 14 | 691.00 | 174 59 | 174 59 | 756.00 | 196.04 | 196 04 | |
| 562.00 | 133 61 | 133.61 | 627.00 | 153.47 | 153 47 | 692.00 | 174 92 | 174 92 | 757.00 | 196.37 | 196 37 | |
| 563.00 | 133 89 | 133 89 | 629.00 | 153 80 | 153 80 | 693.00 | 175 25 | 175.25 | 756.00 | 196 70 | 196 70 | |
| 564.00 | 134 17 | 134 17 | 629.00 | 154 13 | 154 13 | 694.00 | 175 58 | 175.58 | 759.00 | 197 03 | 197 03 | |
| 565.00 | 134 45 | 134.45 | 630.00 | 154.46 | 154 46 | 695.00 | 175 91 | 175 91 | 760.00 | 197 36 | 197 36 | |
| 566.00 | 134 73 | 134 73 | 631.00 | 154 79 | 154 79 | 696.00 | 176 24 | 176.24 | 761.00 | 197 69 | 197 69 | |
| 567.00 | 135.01 | 135.01 | 632.00 | 155 12 | 155 12 | 697.00 | 176 57 | 176 57 | 762.00 | 198.02 | 198 02 | |
| 568.00 | 135.29 | 135 29 | 633.00 | 155 45 | 155 45 | 698.00 | 176 90 | 176 90 | 763.00 | 198 35 | 198 35 | |
| 569.00 | 135 57 | 135 57 | 634.00 | 155 78 | 155 78 | 699.00 | 177.23 | 177 23 | 764.00 | 198 68 | 198 68 | |
| 570.00 | 135 85 | 135.85 | 635.00 | 156 11 | 156 11 | 700.00 | 177 56 | 177 56 | 765.00 | 199 01 | 199 01 | |
| 571.00 | 136 13 | 136 13 | 636.00 | 156 44 | 156.44 | 701.00 | 177 89 | 177 89 | 766.00 | 199.34 | 199 34 | |
| 572.00 | 136 41 | 136.41 | 637.00 | 156 77 | 156 77 | 702.00 | 178 22 | 178 22 | 767.00 | 199 67 | 199 67 | |
| 573.00 | 136 69 | 136 69 | 638.00 | 157 10 | 157 10 | 703.00 | 178.55 | 178 55 | 766.00 | 200.00 | 200.00 | |
| 574.00 | 136.97 | 136 97 | 639.00 | 157 43 | 157 43 | 704.00 | 178 88 | 178 88 | 769.00 | 200 33 | 200 33 | |
| 575.00 | 137 25 | 137.25 | 640.00 | 157 76 | 157 76 | 705.00 | 179 21 | 179 21 | 770.00 | 200 66 | 200 66 | |
| 576.00 | 137 53 | 137 53 | 641.00 | 158.09 | 158.09 | 706.00 | 179.54 | 179 54 | 771.00 | 200 99 | 200 99 | |
| 577.00 | 137 81 | 137.81 | 642.00 | 158 42 | 158 42 | 707.00 | 179 87 | 179 87 | 772.00 | 201 32 | 201 32 | |
| 578.00 | 138 09 | 138 09 | 643.00 | 158.75 | 158 75 | 708.00 | 180 20 | 180 20 | 773.00 | 201 65 | 201.65 | |
| 579.00 | 138 37 | 138 37 | 644.00 | 159.08 | 159 08 | 709.00 | 180 53 | 180.53 | 774.00 | 201 98 | 201 98 | |
| 580.00 | 138 65 | 138 65 | 645.00 | 159 41 | 159 41 | 710.00 | 180 86 | 180 86 | 775.00 | 202 31 | 202 31 | |
| 581.00 | 138 93 | 138 93 | 646.00 | 159 74 | 159 74 | 711.00 | 181 19 | 181 19 | 776.00 | 202 64 | 202 64 | |
| 582.00 | 139.21 | 139 21 | 647.00 | 160.07 | 160.07 | 712.00 | 161 52 | 181.52 | 777.00 | 202 97 | 202 97 | |
| 583.00 | 139 49 | 139.49 | 648.00 | 160 40 | 160 40 | 713.00 | 181 85 | 181 85 | 776.00 | 203 30 | 203 30 | |
| 584.00 | 139.77 | 139 77 | 649.00 | 160.73 | 160 73 | 714.00 | 182 18 | 182 18 | 779.00 | 203 63 | 203 63 | |
| 565.00 | 140.05 | 140.05 | 650.00 | 161 06 | 161 06 | 715.00 | 182 51 | 182 51 | 780.00 | 203.96 | 203 96 | |
Note: In calculating weekly earnings, ignore cents in excess and include value of allowances—e. g., board and lodging.”
This Act is administered in the Inland Revenue Department.