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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These regulations require employers to deduct mandatory social services contributions from workers’ weekly wages from January 1946, using existing income‑tax withholding machinery (with terms rewritten: “income tax”→“social services contribution”, “taxpayer”→“contributor”, etc.). Employers already registered for income tax are auto‑registered; deduction rates follow Schedule tables keyed to weekly wage and number/type of dependants (no deduction under £2), and existing tax records and employer numbers serve for contribution administration.
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Direct links to the current provisions in Social Services Contribution Regulations 1945.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1945. No. 191.
________________
REGULATIONS UNDER THE SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1945.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Social Services Contribution Assessment Act 1945.
Dated this sixth day of December, 1945.
HENRY
Governor-General.
By His Royal Highness’s, Command,
J. B. CHIFLEY
Treasurer.
_____
Social Services Contribution Regulations.
Citation.
Commencement.
Definitions.
“the Income Tax Regulations” means the Income Tax Regulations contained in Statutory Rules 1936, No. 94, as amended by Statutory Rules up to and including Statutory Rules 1945. No. 169.
Oath or declaration by officers.
* Notified in the Commonwealth Gazette on 6th December, 1945.
6918.—Price 5D.
or Form 2, as the case may be, in the First Schedule to the Income Tax Regulations, but, for the purposes of these Regulations, those forms shall be deemed to be varied as if—
(a) the words “Social Services Contribution Assessment Act 1945” were substituted for the words “Income Tax Assessment Act 1936” (wherever occurring);
(b) the figures “13” were substituted for the figures “16” (wherever occurring); and
(c) the words “or of any previous law of the Commonwealth relating to income tax” (wherever occurring) were omitted.
Application of provisions of Income Tax Regulations.
(a) the words “social services contribution” were substituted for the words “income tax” and the word “taxation” (wherever occurring, except where the word “taxation” is immediately preceded by the words “Commissioner of” or “Deputy Commissioner of”);
(b) the word “contribution” were substituted for the word “tax” (wherever occurring, except in paragraph (d) of regulation 10, and except where it immediately precedes the word “agent” or “agents”);
(c) the words “contributable income” were substituted for the words “taxable income” (wherever occurring, except in sub-regulation (1.) of regulation 11);
(d) the word “contributor” were substituted for the word “taxpayer” (wherever occurring);
(e) Part II. regulations 4, 5, 6, 7 and 8, Division 3 of Part VI., Part VIIa. and regulation 66 were omitted;
(f) sub-regulation (1.) of regulation 3 were omitted and the following sub-regulation were inserted in its stead:—
“3.—(1.) In these Regulations—
‘the Act means the provisions of the Income Tax Assessment Act 1936-1945 applied in relation to social services contribution by the Social Services Contribution Assessment Act 1945, as modified and adapted by or under that Act, and, when considered in relation to any time, means those provisions or, if those provisions have been
amended, or further modified or adapted, those provisions as amended, or further modified or adapted, as in force at that time;
‘prescribed delegate of the Commissioner’ means a person appointed by the Commissioner to be a prescribed delegate of the Commissioner for the purposes of social services contribution, and includes a person who is a prescribed delegate of the Commissioner for the purposes of income tax.”;
(g) in sub-regulation (1a.) of regulation 33 the words “the Income Tax Assessment Act 1936-1945” were substituted for the words “the Act”;
(h) regulations 54a and 54b were omitted and the following regulations were inserted in their stead:—
Rates of deductions where no dependants.
“54a. Subject to these Regulations, where the salary or wages payable to an employee in respect of any week or part thereof exceed Two pounds, the rates at which the employer shall make deductions for the purposes of section 221c of the Act shall be—
(a) where the salary or wages does not exceed Nine pounds seven shillings and sixpence—in accordance with sub-column (i) of column 2 of the Third Schedule to these Regulations;
(b) where the salary or wages exceeds Nine pounds seven shillings and sixpence—two and one quarter pence for each two shillings and sixpence of the salary or wages, the total deduction being calculated to the nearest penny.
Rates of deductions where employee has dependents.
“54B.—(1.) Notwithstanding anything contained in the last preceding regulation, but subject to sub-regulation (2.) of this regulation, where an employee has furnished to his employer a declaration in accordance with the next succeeding regulation, the amount of the deduction for the purposes of section 221c of the Act at any time up to the close of the first pay period which ends after—
(a) the thirtieth day of June next following, the date on which, the declaration is furnished; or
(b) the time at which a further declaration is furnished to him by the employee,
whichever is the earlier, shall be—
(c) where the declaration specifies a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160 of the Income Tax Assessment Act 1936-1945, either alone or
together with a person or persons who is or are a dependant or dependants by reference to paragraph (b) of that sub-section, and does not set out particulars of any other dependant—
(i) where the salary or wages docs not exceed Nine pounds seven shillings and sixpence and the number of dependants specified in the declaration does not exceed six—the amount set out in such of the sub-columns of column 2 of the Third Schedule to these Regulations as accords with the number of dependants specified in the declaration;
(ii) where the salary or wages docs not exceed Eight pounds and the number of dependants specified in the declaration exceeds six—the amount set out in sub-column (vii) of column 2 of the Third Schedule to these Regulations, less an amount of two shillings for each such dependant in excess of six;
(iii) where the salary or wages exceeds Eight pounds but does not exceed Nine pounds seven shillings and sixpence and the number of dependants specified in the declaration exceeds six—the amount set out in sub-column (vii) of column 2 of the Third Schedule to these Regulation, less an amount of two shillings and sixpence for each such dependant in excess of six; and
(d) in any other case, where the salary or wages does not exceed Nine pounds seven shillings and sixpence—the amount set out in sub-column (i) of column 2 of the Third Schedule to these Regulations, less, in respect of each dependant specified in the declaration, the amount set out in the sub-column of column 3 of that Schedule appropriate to that dependant.
“(2.) The employer shall not be required to give effect to any declaration furnished in accordance with the next succeeding regulation in making deductions from salary or wages paid before the close of the first pay period which commences after the furnishing of the declaration.”;
(i) in sub-regulation (5.) of regulation 54c there were inserted, before the word “assessment” the words “income tax”, and the words “Income Tax Assessment Act 1936-1945” were substituted for the word “Act”;
(j) Forms 1 to 6 (inclusive) in the First Schedule were omitted;
(k) in the headings to Forms 7, 8 and 9 in the First Schedule the words “Social Services Contribution Assessment Act 1945” were substituted for the words “Income Tax Assessment Act 1936”;
(l) in Form 8 in the First Schedule, the words “the Income Tax Assessment Act 1936-1945, as applied by the Social Services Contribution Assessment Act 1945,” were substituted for the words “the Act”;
(m) in Forms 10 and 11 in the First Schedule the words “Income Tax Assessment Act 1936-1945, as applied by section 18 of the “Social Services Contribution Assessment Act 1945” were substituted for the words “Income Tax Assessment Act 1936”;
(n) in the heading to Form 11 the words “UNDER THE INCOME TAX ASSESSMENT ACT 1936” were omitted;
(o) the Second Schedule were omitted; and
(p) the Third Schedule were omitted and the Schedule set out in the Schedule to these Regulations were inserted in its stead.
Deductions from salaries or wages.
6.—(1.) A person who is registered as a group employer for the purposes of income tax shall be deemed to be registered as a group employer for the purposes of social services contribution.
(2.) Where any employees or class of employees are registered as a group for the purposes of income tax, those employees or that class of employees shall be deemed to be registered as a group for the purposes of social services contribution, with the same registration number as that allotted in respect of the group for the purposes of income tax.
(3.) A specimen signature and particulars forwarded in pursuance of sub-regulation (3.) of regulation 54n of the Income Tax Regulations, or of those Regulations as amended at any time, shall, unless the contrary is stated by the employer in forwarding the signature and particulars, be deemed to be forwarded for the purposes of social services contribution also.
(4.) An employee who keeps a tax deduction sheet in respect of an employee in accordance with sub-regulation (1.) of regulation 54u of the Income Tax Regulations, or of those Regulations as amended, shall use the same sheet as the contribution deduction sheet for the purposes of the Income Tax Regulations as applied by these Regulations.
Regulations 5 (p).
THE SCHEDULE.
——
SCHEDULE TO BE SUBSTITUTED FOR THE THIRD SCHEDULE TO THE INCOME TAX REGULATIONS.
——
“THE THIRD SCHEDULE.
Rates of Deductions.
<table cellspacing="0" cellpadding="0" style="width:98.98%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="6" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Column 1.</span></p></td><td colspan="21" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Column 2.</span></p></td><td colspan="12" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Column 3.</span></p></td></tr><tr style="height:1pt"><td colspan="6" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin-left:7.2pt; margin-bottom:0pt; text-indent:-7.2pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Where the salary or wages in respect of any week or part of a week—</span></p></td><td colspan="21" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-left:7.2pt; margin-bottom:0pt; text-indent:-7.2pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">In any case, other than a case to which paragraph (</span><span style="font-family:'Times New Roman', serif; font-style:italic">d</span><span style="font-family:'Times New Roman', serif">) of sub-regulation (1.) of regulation 54</span><span style="font-family:'Times New Roman', serif; font-variant:small-caps">b</span><span style="font-family:'Times New Roman', serif"> applies, the amount of the deduction in respect of that week or part of a week shall be—</span></p></td><td colspan="12" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-left:7.2pt; margin-bottom:0pt; text-indent:-7.2pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">In any case to which paragraph (d) of sub-regulation (1.) of regulation 54</span><span style="font-family:'Times New Roman', serif; font-variant:small-caps">b</span><span style="font-family:'Times New Roman', serif"> applies, the amount of the deduction set out in sub-column </span><span style="font-family:'Times New Roman', serif; font-variant:small-caps">(1)</span><span style="font-family:'Times New Roman', serif"> of Column 2 of this table shall be reduced by—</span></p></td></tr><tr style="height:14.8pt"><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(i)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(ii)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(iii)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(iv)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(v)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">(vi)</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:mid
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