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Income Tax Amendment Act 2013

COOK ISLANDS

Income Tax Amendment

2013 No. 18

Examined and certified by: Clerk of the Parliament

In the name and on behalf of Her Majesty Queen Elizabeth the Second I hereby assent to this Act this 17th day December, 2013

Contents

The Parliament of the Cook Islands enacts as follows-

  1. Title
  2. Commencement
  3. Principal Act amended
  4. Application
  5. Section 2 amended
  6. Section 11 amended
  7. Section 42 amended
  8. Section 43 repealed
  9. Section 44 substituted
  10. Section 46 amended
  11. New section 56A inserted
  12. Section 57 amended
  13. New section 71A inserted
  14. Section 75 substituted
  15. Heading before section 76 and section 76 repealed
  16. Section 82 amended
  17. Section 83 amended
  18. Sections 84 amended
  19. Section 86 amended
  20. Heading to Part VII amended
  21. Section 98 amended
  22. Section 100 amended
  23. Section 105 repealed
  24. New Part 8A inserted
  25. Section 153 amended
  26. Section 155 amended
  27. Section 169 amended
  28. Section 173 amended
  29. Section 176 amended
  30. Section 205 amended
  31. Section 206 amended
  32. Section 217 amended
  33. Section 218 substituted
  34. Section 219 amended
  35. Section 223 amended
  36. Schedules 1, 2, and 2A substituted
  37. Consequential amendments

Schedule

Schedules 1, 2, and 2A substituted

____________________

An Act to amend the Income Tax Act 1997—

The Parliament of the Cook Islands enacts as follows—

  1. Title
This Act is the Income Tax Amendment Act 2013.
  1. Commencement
(1) This Act, except section 22(2), comes into force on 1 January 2014.
(2) Section 22(2) comes into force on 1 January 2015.
(3) Section 7 comes into force on 1 March 2014.
  1. Principal Act amended
This Act amends the Income Tax Act 1997 (the principal Act).
  1. Application
(1) This Act, other than section 22(2) applies to each income year commencing on or after 1 January 2014.
(2) Section 22(2) applies to each income year commencing on or after 1 January 2015.
  1. Section 2 amended
(1) Section 2 is amended by repealing the definition of minerals and substituting the following definition:
(2) Section 2 is amended by inserting the following definitions in their appropriate alphabetical order:
  1. Section 11 amended
(1) Section 11(2) is amended by omitting "and the whole of the income derived from the business or jointly shall be deemed to be that of the husband".
(2) Section 11 is amended by adding the following subsections:
  1. Section 42 amended
Section 42(1)(p) is amended by inserting ", except income derived under section 40 of that Act (and commonly known as an old age pension)" after "1989".
  1. Section 43 repealed
Section 43 is repealed.
  1. Section 44 substituted
Section 44 is repealed and the following section substituted:
a x
b

365

where—
a
is the person's taxable income for that year, or $11,000 of the person's taxable income if the person's taxable income for that year is more than $11,000
b
is the number of days the person is present in the Cook Islands during that year:
"(c) for a person who permanently leaves or permanently arrives in the Cook Islands, a deduction of the amount calculated in accordance with the formula set out in paragraph (b).
"(2) In this section, taxable income, in relation to a person, does not include:
  1. Section 46 amended
Section 46(1)(e) is amended by inserting ", including income derived from renting, otherwise issuing, or exhibiting or causing to be exhibited films or trailers of films" after "any property".
  1. New section 56A inserted
The following section is inserted after section 56:
  1. Section 57 amended
Section 57 is amended by adding the following subsections as subsections (2) and (3):
  1. New section 71A inserted
(1) The following section is inserted after section 71:
  1. Section 75 substituted
Section 75 is repealed and the following section substituted:
  1. Heading before section 76 and section 76 repealed
(1) The heading "Non-resident film renters" before section 76 is repealed.
(2) Section 76 is repealed.
  1. Section 82 amended
Section 82(1) is repealed and the following subsection substituted:
  1. Section 83 amended
Section 83(1) is amended by inserting the following paragraphs after paragraph (1):
  1. Section 84 amended
Section 84 is amended by inserting ", or of extraction and processing," after "manufacture" in the second place where it occurs.
  1. Section 86 amended
(1) Section 86(1) is amended by inserting "(contracting state)" after "outside the Cook Islands".
(2) Section 86(5) is amended by omitting "Government with which the agreements are made" and substituting "contracting state".
(3) Section 86 is amended by adding the following subsections:
  1. Heading to Part VII amended
The heading to Part VII is amended by inserting ", NATURAL SOURCE AMOUNTS," after "INTEREST".
  1. Section 98 amended
The definition of withholding income in section 98 is repealed and the following definition substituted:
  1. Section 100 amended
(1) Section 100 is amended by adding the following subsection:
(2) Section 100 is amended by adding the following subsection:
  1. Section 105 repealed
Section 105 is repealed.
  1. New Part 8A inserted
The following Part is inserted after Part VIII—

"Part 8A

Seabed mining

"143A Interpretation
"(1) In this Part, unless the context otherwise requires,—
"(2) Unless the context otherwise requires, any term that is used but not defined in this Part, but is defined in the Seabed Minerals Act has the meaning given to it by the Seabed Minerals Act.
"Application of Income Tax to Seabed Mining Operations
"143B Taxation of contractors and subcontractors
"(1) Contractors and subcontractors are subject to tax in accordance with this Act but subject to the modifications in this Part.
"(2) If there is any inconsistency in the taxation of a contractor or subcontractor as between this Part and the other Parts of this Act, this Part prevails.
"(3) The rate of income tax, applicable to a contractor is—
"143C Exploration and development expenditure
"(1) A contractor is allowed a deduction for exploration expenditure incurred by the contractor in relation to a title area in the income year in which the expenditure is incurred.
"(2) Subject to subsection (3), a contractor is allowed a depreciation deduction under this Act on a straight-line basis for development expenditure incurred by the contractor in relation to a title area on the basis that the useful life of the expenditure is the lesser of—
"(3) If development expenditure is incurred by a contractor before commencement of commercial production, subsection (2) applies on the basis that the expenditure was incurred at the time of commencement of commercial production.
"143D Contributing to environmental fund
"(1) A contribution made by a contractor to an environmental fund under the terms of a title granted to the contractor is allowed as a deduction in the income year in which the contribution was made.
"(2) Subject to subsection (3), expenditure incurred by a contractor in carrying out remedial work as directed by the Seabed Minerals Authority in respect of a title granted to the contractor is allowed as a deduction in the income year in which the expenditure is incurred.
"(3) A deduction is not allowed under subsection (2) to the extent that the remedial work is paid for, directly or indirectly, from money made available out of the contractor's environmental fund for the title in respect of which the remedial work is undertaken.
"(4) An amount accumulated in an environmental fund or withdrawn from an environmental fund to pay for remedial work as directed by the Seabed Minerals Authority is exempt income.
"(5) Any amount withdrawn from an environmental fund and returned to the contractor is included in assessable income of the contractor for the income year in which the amount was withdrawn and returned to the contractor.
"(6) Any surplus in an environmental fund of a contractor at the time of completion of all mining operations to which the fund relates is included in the assessable income of the contractor for the income year in which the operations are completed.
"143E Ring-fencing of mining operations
"(1) A deduction for expenditures or losses incurred, wholly or partly, by a contractor in undertaking mining operations in a title area during an income year is allowed only against the assessable income derived by the contractor from such operations in the title area during the year.
"(2) If the total deductions of a contractor in respect of mining operations undertaken by the contractor in a title area during an income year exceed the total assessable income derived from such operations in the area for the year, the excess is carried forward and allowed as a deduction against the assessable income of the contractor from mining operations in the title area in the next following income year of the contractor.
"(3) An amount that is not deducted under subsection (2) is carried forward to the next following income year of the contractor and allowed as a deduction in accordance with subsection (2) in that year and so on until the amount has been fully deducted or all mining operations in the title area cease.
"(4) If a contractor has an excess carried forward under subsection (2) for more than one income year, the excess of the earliest period is allowed as a deduction first.
"(5) If a contractor has ceased mining operations in a title area and the contractor has a loss under subsection (2) in relation to the title area, the contractor may elect, by notice in writing to the Collector, to treat the loss as a loss under subsection (2) in relation to another title area in which the contractor undertakes mining operations if the area covered by the second-mentioned title area falls wholly within the area covered by the first-mentioned title area.
"(6) If -
the contractor may elect, by notice in writing to the Collector, to treat the loss as loss under subsection (2) in relation to mining operations undertaken by the contractor in another title area.
"143F Disposal of a title or information
"(1) Subject to section 143G, if a contractor disposes of an interest in a title the cost of which was deducted under section 143C(1), or otherwise recovers or recoups an amount deducted under section 143C(1), the consideration for the disposal, or the amount recovered or recouped, is included in the assessable income of the contractor for the income year in which the disposal occurs, or the amount is recovered or recouped.
"(2) Subject to section 143G, if, during an income year, a contractor disposes of a title or information the cost of which was deducted under section 143C(2), no deduction is allowed for the cost of the title or information for that year and—
"(3) In this section, written down value, in relation to a title or mining information of a contractor, means the acquisition cost of the title or information reduced by the depreciation deductions allowed to the contractor in respect of the title or information under section 143C(2).
"(4) Except when subsection (2) applies, if a contractor recovers or recoups an amount deducted as development expenditure under section 143C(2), the amount recovered or recouped is included in the assessable income of the contractor in the income year in which the amount is recovered or recouped.
"143G Farm-out agreements
"(1) This section applies if the following conditions are satisfied:
"(2) If this section applies and the transfer of the interest in the title occurs at the time the amount is entered into, the consideration received by the contractor for the interest does not include the value of any work undertaken by the transferee on behalf of the contractor.
"(3) If this section applies and the transfer of the title is deferred until the transferee completes some or all of the work commitments of the contractor under the title—
"(4) If a title referred to in subsection (3) is subsequently transferred, the consideration received by the contractor does not include any amount included in assessable income under subsection (3).
"143H Disposal of interest in an entity holding a title
"(1) Subject to subsection (2), the assessable income of a person for an income year includes the net gain arising on disposal of an interest in an entity, if the interest derives 20% or more of its value, directly or indirectly, from immovable property in the Cook Islands.
"(2) The amount of the gain included in assessable income under subsection (1) is -
a x
b

c
where—
a
is the amount of the gain; and
b
is the value of the interest derived, directly or indirectly, from immovable property in the Cook Islands; and
c
is the total value of the interest.
"(3) If there is a 10% or more change in the underlying ownership of a contractor, the contractor must immediately notify the Collector, in writing, of the change.
"(4) If the person disposing of the interest to which the notice under subsection (3) relates is a non-resident person, the contractor is liable, as agent of the non-resident person, for any income tax payable by the non-resident person in respect of the disposal.
"143I Withholding tax
"(1) Subject to subsection (2), a non-resident subcontractor who derives a fee for the provision of services (services fee) to a contractor in respect of mining operations in the Cook Islands is liable to pay withholding tax at the rate of 15% on the gross amount of the services fee.
"(2) Subsection (1) does not apply if the services giving rise to the fee are rendered by the subcontractor through a permanent establishment in the Cook Islands.
"(3) A services fee to which subsection (2) applies is derived from the Cook Islands for the purposes of section 83 and is subject to income tax under section 39.
"(4) A contractor paying a services fee to a subcontractor that is subject to tax under subsection (1) must withhold tax from the gross amount paid at the rate specified in subsection (1).
"(5) A contractor required to withhold tax under subsection (4) from a services fee paid by the contractor to a subcontractor must withhold the tax at the earlier of -
"(6) Tax withheld by a contractor under subsection (4) must be paid to the Collector by the 20th day after the end of the month in which the contractor was required to withhold the tax.
"(7) Withholding tax imposed under subsection (1) is a final tax on the services fee and the fee is not included in the assessable income of the subcontractor.
"(8) Sections 103(2) and (3), 104, 107, 108, and 109 apply to tax imposed under subsection (1) on the basis that the services fee is withholding income and the tax is withholding tax.
"(9) In this section, non-resident subcontractor means,—
"Additional Profits Tax
"143J Imposition of additional profits tax
"(1) A contractor that has a positive cash balance in relation to a title area for income year is liable to pay additional profits tax for that year.
"(2) The additional profits tax payable in relation to a title area for an income year is 25% of the positive cash balance of the contractor for the year.
"(3) The additional profits tax payable by a contractor for an income year is in addition to the income tax imposed on the taxable income of the contractor for the year.
"(4) If a contractor has made an election under section 143E(5) or (6), the title areas to which the election relates are treated as a single title area for the purposes of the additional profits tax.
"143K Cash balance
"(1) If a contractor has taxable income for a title area for an income year, the cash balance of the contractor for the title area for the year is the taxable income of the contractor for the title area for the year subject to the following adjustments:
"(2) If a contractor has a loss for a title area for an income year, the cash balance of the contractor for the title area for the year is the amount of the loss subject to the following adjustments:
"(3) If the cash balance for the previous income year is negative, the amount deducted under subsection (1)(a)(iv) is the negative cash balance for the previous income year increased by 120%.
"(4) If the cash balance of a contractor for a title area for an income year is positive, the cash balance for that year is treated as zero for the purposes of computing the cash balance of the contractor for the title area for the next following income year.
"(5) If a contractor commenced mining operations in a title: area before the commencement date; the cash balance of the contractor for the first income year of the contractor commencing on or after that date is calculated on the basis that this Part applied from the commencement of the mining operations.
"143L Procedure relating to additional profits tax
"(1) A contractor liable for additional profits tax must furnish an additional profits tax return for an income year by the same date as the income tax return is due for that year.
"(2) An additional profits tax return for an income year must be furnished in the prescribed form and manner.
"(3) The additional profits tax payable by a contractor for an income year is due and payable on the same date as the income tax is due and payable by the contractor for that year.
"(4) A contractor must keep such accounts, documents, and records as enable the computation of the additional profits tax payable by the contractor for an income year.
"(5) Subject to section 143M, this Act applies to additional profits tax as if it is income tax, with the necessary changes made, in relation to the following:
"143M Provisional tax instalments of additional profits tax
"(1) A contractor liable for additional profits tax for an income year must pay the tax in 2 instalments.
"(2) Instalments of additional profits tax for an income year are due and payable at the same time as instalments of provisional tax payable by the person for the year are due.
"(3) The amount of each instalment is 50% of the additional profits tax estimated by the contractor to be payable for the year.
"(4) The provisions in this Act relating to the furnishing and revision of, and amendment to, an estimate of income tax payable for the purposes of paying provisional tax and to the liability for additional tax for underestimates apply, with the necessary changes made, to estimates of additional profits tax payable."
  1. Section 153 amended
(1) The heading to section 153 is amended by omitting "reduce" and substituting "change".
(2) Section 153(1) is amended by inserting "or increase" after "reduce".
(3) Section 153(1) is amended by omitting "special".
  1. Section 155 amended
(1) Section 155(1) is amended by omitting "who makes tax deductions from source deduction payments made to employees".
(2) Section 155(1)(a) is repealed and the fallowing paragraph substituted:
(3) Section 155(1)(b) is amended by inserting "(if any)" after "deductions".
(4) Section 155(1)(c) is amended by inserting "(if any)" after "deductions".
(5) Section 155(1)(d) is amended by inserting "(if any)" after "deductions".
(6) Section 155(1)(e) is amended by inserting "(if any)" after "deductions" in each place it occurs.
  1. Section 169 amended
(1) Section 169(1) is amended by omitting "in addition to any other penalty to which the person may be liable, to a penalty equal to 5 per cent of the amount in respect of which default has been made and, for each complete month during which the default continues, a further 1%; of that amount" and substituting "as well as any other additional tax to which the person may be liable, to an additional tax equal to 5% of the amount in respect of which default has been made and a further 1% per month calculated and compounded on the amount from time to time outstanding, for each complete month during which that amount remains unpaid".
(2) Section 169(3) is amended by omitting "A penalty" and substituting "An additional tax".
(3) Section 169(4) is amended by omitting "penalty" in both places it occurs and substituting "additional tax" in each place.
(4) Section 169 is amended by adding the following subsection:
  1. Section173 amended
Section 173(3) is amended by deleting "$1,000" and substituting "$2,000".
  1. Section 176 amended
(1) Section 176(b) is repealed and the following paragraphs substituted:
  1. Section 205 amended
Section 205(2) is repealed.
  1. Section 206 amended
Section 206 is amended by inserting the following subsection after subsection (1):
  1. Section 217 amended
(1) Section 217(1) is amended by omitting "Subject to subsection (2) every" and substituting "Every".
(2) Section 217(2) is repealed and the following subsection substituted:
  1. Section 218 substituted
Section 218 is repealed and the following section substituted:
  1. Section 219 amended
Section 219(1) is amended by inserting "the Foundations Act 2012, the Captive Insurance Act 2013," after "International Trusts Act 1984,".
  1. Section 223 amended
Section 223(1) is amended by omitting "sections 219 to 222" and substituting "any of sections 219 to 222 and 224".
  1. Schedules 1, 2, and 2A substituted
The First and Second Schedules are repealed and Schedules 1, 2, and 2A set out in the Schedule to this Act substituted.
  1. Consequential amendments
(1) The definition of baste rates in section 2 is amended by omitting "the First Schedule" and substituting "Schedule 1".
(2) The definition of basic tax deductions in section 2 is amended by omitting "the. Second Schedule" and substituting "Schedule 2".
(3) Section 19 is amended by omitting "the First Schedule" in each place it occurs and substituting "Schedule 1" in each case.
(4) Section 40 is amended by omitting "the First Schedule" and substituting "Schedule 1".
(5) Section 45(2)(b)(i) is repealed.
(6) Section 74(2) is amended by omitting "the First Schedule" and substituting "Schedule 1".
(7) Section 77(1) is amended by omitting "clause 5 of Part A of the First Schedule" and substituting "clause 4 of Schedule 1".
(8) Section 140(1) is amended by omitting "the First Schedule" and substituting "Schedule 1".
(9) Section 145 is amended by omitting "the Second Schedule" and substituting "Schedule 2".
(10) Section 152(2)(b)(i) is amended by omitting "in clause (2)(a) of the Second Schedule" and substituting "clause 2 of Schedule 2".
(11) Section 152(2)(b)(ii) is amended by omitting "in clause (2)(b) and (c) of the Second Schedule" and substituting "clause 2 of Schedule 2".

________________________

s 36

Schedule

Schedules 1, 2, and 2A substituted

ss 2, 19, 40, 74, 77, 140

Schedule 1

Basic rates of income tax

  1. Overseas insurance companies
For the purposes of section 40, the basic rate for each taxpayer that is an overseas insurance company is 3 cents for each dollar of taxable income.
  1. Other companies
For the purposes of section 40, the basic rate for each taxpayer that is a company (other than an overseas insurance company) is—
  1. Natural persons
For the purposes of section 40, the basic rate for each taxpayer who is an individual natural person (not merely acting as a trustee) is the amount set out in the following table:
Taxable income
Basic rate for each dollar of taxable income
$19,000 or less
18.5 cents
$19,001 to $69,000
27.5 cents
More than $69,000
30 cents
  1. Other taxpayers
For the purposes of section 40, the basic rate for any other taxpayer for each income year is 30 cents for each dollar of taxable income.
  1. Basic rates for income years before 2014 income tax year
(1) This clause applies despite clauses 1 to 4.
(2) For the purposes of section 40, the basic rate for each taxpayer for any income year before the 2014 income year must be calculated in accordance with the First and Second Schedules of this Act as those Schedules read immediately before the commencement of the Income Tax Amendment Act 2013.
(3) Nothing in subclause (2) limits or affects the application of the Acts Interpretation Act 1924.

ss 2, 145

Schedule 2

Basic tax deductions for salary or wages

  1. Interpretation
(1) In this Schedule,—
(2) For the purposes of subclause (1), majority income means—
(3) For the purposes of subclause (2), non-investment income, in an income year, means a person's income from a source other than investment income and rental income.
  1. Payments for pay periods of weekly duration
(1) From each payment of salary or wages where the payment is for a weekly pay period, the basic tax deduction -
(2) Subclause (1)(b) applies unless the Collector otherwise determines under section 153.
  1. Payments for pay periods of more than weekly duration
From each payment of salary or wages where the payment is for a pay period that is more than one week, the basic tax deduction is the amount determined in the following manner:
Step 1:
Calculate the part of the payment that is equivalent to one week. For this purpose, overtime pay included in the payment (if any) and the balance of the payment must be treated as accruing at a uniform daily rate throughout the pay period.
Step 2:
Calculate the basic tax deduction for the notional weekly amount in accordance with clause 2 and the amounts set out in Schedule 2A.
Step 3:
Multiply the amount calculated under Step 2 by the total payment for the pay period then divide that amount by the payment equivalent to one week.
  1. Payments for other cases
From each payment of salary or wages where neither clause 1 nor 2 applies, the basic tax deduction is, in respect of so much of the payment as is for the services of the employee during any week ending with a Saturday (calculated in accordance with section 150, if applicable), the amount that would be made under clause 1 and Schedule 2A if the payment or the part payment, as the case may be, were for a weekly pay period ending with that Saturday.
  1. Payments for employees with "no declaration" tax code
(1) From each payment of salary or wages to an employee to whom a "no declaration" tax code applies under section 149, the basic tax deduction is 30 cents for every dollar or part of a dollar of payment.
(2) Subclause (1) applies regardless of whether the deduction is for primary income or secondary income.
  1. Extra emoluments
From each payment of an extra emolument, the basic tax deduction is 30 cents for every dollar or part of a dollar of payment.

Schedule 2

Schedule 2A

PAYE Schedule from 1 January 2014

No tax on weekly income below: $212

Weekly
Income
$
Tax
Weekly
Income
$
tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Fax
Weekly
Income
$
Fax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
212
0.09
237
4.71
262
9.34
287
13.96
312
18.59
337
23.21
362
27.84
387
32.46
213
0.27
238
4.90
263
9.52
288
14.15
313
18.77
338
23.40
363
28.02
388
32.65
214
0.46
239
5.08
264
9.71
289
14.33
314
18.96
339
23.58
364
28.21
389
32.83
215
0.64
240
5.27
265
9.89
290
14.52
315
19.14
340
23.77
365
28.39
390
33.02
216
0.83
241
5.45
266
10.08
291
14.70
316
19.33
341
23.95
366
28.58
391
33.20
217
1.01
242
5,64
267
10.26
292
14.89
317
19.51
342
24.14
367
28.76
392
33.39
218
1.20
243
5.82
268
10.45
293
15.07
318
19.70
343
24.32
368
28.95
393
33.57
219
1.38
244
6.01
269
10.63
294
15.26
319
19.88
344
24.51
369
29.13
394
33.76
220
1.57
245
6.19
270
10.82
295
15.44
320
20.07
345
24.69
370
29.32
395
33.94
221
1.75
246
6.38
271
11.00
296
15.63
321
20.25
346
24.88
371
29.50
396
34.13
222
1.94
247
6.56
272
11.19
297
15.81
322
20.44
347
25.06
372
29.69
397
34.31
223
2.12
248
6.75
273
11.37
298
16.00
323
20.62
348
25.25
373
29.87
398
34.50
224
2.31
249
6.93
274
11.56
299
16.18
324
20.81
349
25.43
374
30.06
399
34.68
225
2.49
250
7.12
275
11.74
300
16.37
325
20.99
350
25.62
375
30.24
400
34.87
226
2.68
251
7.30
276
11.93
301
16.55
326
21.18
351
25.80
376
30.43
401
35.05
227
2.86
252
7.49
277
12.11
302
16.74
327
21.36
352
25.99
377
30.61
402
35.24
228
3.05
253
7.67
278
12.30
303
16.92
328
21.55
353
26.17
378
30.80
403
35.42
229
3.23
254
7.86
279
12.48
304
17.11
329
21.73
354
26.36
379
30.98
404
35.61
230
3.42
255
8.04
280
12.67
305
17.29
330
21.92
355
26.54
380
31.17
405
35.79
231
3.60
256
8.23
281
12.85
306
17.48
331
22.10
356
26.73
381
31.35
406
35.98
232
3.79
257
8.41
282
13.04
307
17.66
332
22.29
357
26.91
382
31.54
407
36.16
233
3.97
258
8.60
283
13.22
308
17.85
333
22.47
358
27.10
383
31.72
408
36.35
234
4.16
259
8.78
284
13.41
309
18.03
334
22.66
359
27.28
384
31.91
409
36.53
235
4.34
260
8.97
285
13.59
310
18.22
335
22.84
360
27.47
385
32.09
410
36.72
236
4.53.
261.
9.15
286
13.78
311
18.40
336
23.03
361
27.65
386
32.28
411
36.90

Weekly
Income
$
Tax
Weekly
Income
$
tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Fax
Weekly
Income
$
Fax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
412
37.09
449
43.93
486
50.78
523
57.62
560
64.47
597
73.12
634
83.29
671
93.47
413
37.27
450
44.12
487
50.96
524
57.81
561
64.65
598
73.39
635
83.57
672
93.74
414
37.46
451
44.30
488
51.15
525
57.99
562
64.84
599
73.67
636
83.84
673
94.02
415
37.64
452
44.49
489
51.33
526
58.18
563
65.02
600
73.94
637
84.12
674
94.29
416
37.83
453
44.67
490
51.52
527
58.36
564
65.21
601
74.22
638
84.39
675
94.57
417
38.01
454
44.86
491
51.70
528
58.55
565
65.39
602
74.49
639
84.67
676
94.84
418
38.20
455
45.04
492
51.89
529
58.73
566
65.58
603
47.77
640
94.94
677
95.12
419
38.38
456
45.23
493
52.07
530
58.92
567
65.76
604
75.04
641
85.22
678
95.39
420
38.57
457
45.41
494
52.26
531
59.10
568
65.95
605
75.32
642
85.49
679
95.67
421
38.75
458
45.60
495
52.44
532
59.29
569
66.13
606
75.59
643
85.77
680
95.94
422
38.94
459
45.78
496
52.63
533
59.47
570
66.32
607
75.87
644
86.04
681
96.22
423
39.12
460
45.97
497
52.81
534
59.66
571
66.50
608
76.14
645
86.32
682
96.49
424
39.31
461
46.15
498
53.00
535
59.84
572
66.69
609
76.42
646
86.59
683
96.77
425
39.49
462
46.34
499
53.18
536
60.03
573
66.87
610
76.69
647
86.87
684
97.04
426
39.68
463
46.52
500
53.37
537
60.21
574
67.06
611
76.97
648
87.14
685
97.32
427
39.86
464
46.71
501
53.55
538
60.40
575
67.24
612
77.24
649
87.42
686
97.59
428
40.05
465
46.89
502
53.74
539
60.58
576
67.43
613
77.52
650
87.69
687
97.87
429
40.23
466
47.08
503
53.92
540
60.77
577
67.62
614
77.79
651
87.97
688
98.14
430
40.42
467
47.26
504
54.11
541
60.95
578
67.89
615
78.07
652
88.24
689
98.42
431
40.60
468
47.45
505
54.29
542
61.14
579
68.17
616
78.34
653
88.52
690
98.69
432
40.79
469
47.63
506
54.48
543
61.32
580
68.44
617
78.62
654
88.79
691
98.97
433
40.97
470
47.82
507
54.66
544
61.51
581
68.72
618
78.89
655
89.07
692
99.24
434
41.16
471
48.00
508
54.85
545
61.69
582
68.99
619
79.17
656
89.34
693
99.52
435
41.34
472
48.19
509
55.03
546
61.88
583
69.27
620
79.44
657
89.62
694
99.79
436
41.53
473
48.37
510
55.22
547
62.06
584
69.54
621
79.72
658
89.89
695
100.07
437
41.71
474
48.56
511
55.40
548
62.25
585
69.82
622
79.99
659
90.17
696
100.34
438
41.90
475
48.74
512
55.59
549
62.43
586
70.09
623
80.27
660
90.44
697
100.62
439
42.08
476
48.93
513
55.77
550
62.62
587
70.37
624
80.54
661
90.72
698
100.89
440
42.27
477
49.11
514
55.96
551
62.80
588
7.64
625
80.82
662
90.99
699
101.17
441
42.45
478
49.30
515
56.14
552
62.99
589
70.92
626
81.09
663
91.27
700
101.44
442
42.64
479
49.48
516
56.33
553
63.17
590
71.19
627
81.37
664
91.54
701
101.72
443
42.82
480
49.67
517
56.51
554
63.36
591
71.47
628
81.64
665
91.82
702
101.99
444
43.01
481
49.85
518
56.70
555
63.54
592
71.74
629
81.92
666
92.09
703
102.27
445
43.19
482
50.04
519
56.88
556
63.73
593
72.02
630
82.19
667
92.37
704
102.54
446
43.38
483
50.22
520
57.07
557
63.91
594
72.29
631
82.47
668
92.64
705
102.82
447
43.56
484
50.41
521
57.25
558
64.10
595
72.57
632
82.74
669
92.92
706
103.09
448
43.75
485
50.59
522
57.44
559
64.28
596
72.84
633
83.02
670
93.19
707
103.37

Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
1aeorne
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
708
103.64
745
113.82
782
123.99
819
134.17
856
144.34
893
154.52
930
164.69
967
174.87
709
103.92
746
114.09
783
124.27
820
134.44
857
144.62
894
154.79
931
164.97
968
175.14
710
104.19
747
114.37
784
124.54
821
134.72
858
144.89
895
155.07
932
165.24
969
175.42
711
104.47
748
114.64
785
124.82
822
134.99
859
145.17
896
155.34
933
165.52
970
175.69
712
104.74
749
114.92
786
125.09
823
135.27
860
145.44
897
155.62
934
165.79
971
175.97
713
105.02
750
115.19
787
125.37
824
135.54
861
145.72
898
155.89
935
166.07
972
176.24
714
105.29
751
115.47
788
125.64
825
135.82
862
145.99
899
156.17
936
166.34
973
176.52
715
105.57
752
115.74
789
125.92
826
136.09
863
146.27
900
156.44
937
166.62
974
176.79
716
105.84
753
116.02
790
126.19
827
136.37
864
146.54
901
156.72
938
166.89
975
177.07
717
106.12
754
116.29
791
126.47
828
136.64
865
146.82
902
156.99
939
167.17
976
177.34
718
106.39
755
116.57
792
126.74
829
136.92
866
147.09
903
157.27
940
167.44
977
177.62
719
106.67
756
116.84
793
127.02
830
137.19
867
147.37
904
157.54
941
167.72
978
177.89
720
106.94
757
117.12
794
12729
831
137.47
868
147.64
905
157.82
942
167.99
979
178.17
721
107.22
758
117.39
795
127.57
832
137.74
869
147.92
906
158.09
943
168.27
980
178.44
722
107.49
759
117.67
796
127.84
833
138.02
870
148.19
907
158.37
944
168.54
981
178.72
723
107.77
760
117.94
797
128.12
834
138.29
871
148.47
908
158.64
945
168.82
982
178.99
724
108.04
761
118.22
798
128.39
835
138.57
872
148.74
909
158.92
946
169.09
983
179.27
725
108.32
762
118.49
799
128.67
836
138.84
873
149.02
910
159.19
947
169.37
984
179.54
726
108.59
763
118.77
800
128.94
837
139.12
874
149.29
911
159.47
948
169.64
985
179.82
727
108.87
764
119.04
801
129.22
838
139.39
875
149.57
912
159.74
949
169.92
986
180.09
728
109.14
765
119.32
802
129.49
839
139.67
876
149.84
913
160.02.
950
170.19
987
180.37
729
109.42
766
119.59
803
129.77
840
139.94
877
150.12
914
160.29
951
170.47
988
180.64
730
109.69
767
119.87
804
130.04
841
140.22
878
150.39
915
160.57
952
170.74
989
180.92
731
109.97
768
120.14
805
130.32
842
140.49
879
150.67
916
160.84
953
171.02
990
181.19
732
110.24
769
120.42
806
130.59
843
140.77
880
150.94
917
161.12
954
171.29
991
181.47
733
110.52
770
120.69
807
130.87
844
141.04
881
151.22
918
161.39
955
171.57
992
181.74
734
110.79
771
120.97
808
131.14
845
141.32
882
151.49
919
161.67
956
171.84
993
182.02
735
111.07
772
121.24
809
131.42
846
141.59
883
151.77
920
161.94
957
172.12
994
182.29
736
111.34
773
121.52
810
131.69
847
141.87
884
152.04
921
162.22
958
172.39
995
182.57
737
111.62
774
121.79
811
131.97
848
142.14
885
152.32
922
162.49
959
172.67
996
182.84
738
111.89
775
122.07
812
132.24
849
142.42
886
152.59
923
162.77
960
172.94
997
183.12
739
112.17
776
122.34
813
132.52
850
142.69
887
152.87
924
163.04
961
173.22
998
183.39
740
112.44
777
122.62
814
132.79
851
142.97
888
153.14
925
163.32
962
173.49
999
183.67
741
112.72
778
122.89
815
133.07
852
143.24
889
153.42
926
163.59
963
173.77
1000
183.94
742
112.99
779
123.17
816
133.34
853
143.52
890
153.69
927
163.87
964
174.04
1001
184.22
743
113.27
780
123.44
817
133.62
854
143.79
891
153.97
928
164.14
965
174.32
1002
184.49
744
113.54
781
123.72
818
133.89
855
144.07
892
154.24
929
164.42
966
174.59
1003
184.77

Weekly
Income
$
Tax
Weekly
Income
$
Tax-
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
1004
185.04
1041
195.22
1078
205.39
1115
215.57
1152
225.74
1189
235.92
1226
246.09
1263
256.27
1005
185.32
1042
195.49
1079
205.67
1116
215.84
1153
226.02
1190
236.19
1227
246.37
1264
256.54
1006
185.59
1043
195.77
1080
205.94
1117
216.12
1154
226.29
1191
236.47
1228
246.64
1265
256.82
1007
185.87
1044
196.04
1081
206.22
1118
216.39
1155
226.57
1192
236.74
1229
246.92
1266
257.09
1008
186.14
1045
196.32
1082
206.49
1119
216.67
1156
226.84
1193
237.02
1230
247.19
1267
257.37
1009
186.42
1046
196.59
1083
206.77
1120
216.94
1157
227.12
1194
237.29
1231
247.47
1268
257.64
1010
186.69
1047
196.87
1084
207.04
1121
217.22
1158
227.39
1195
237.57
1232
247.74
1269
257.92
1011
186.97
1048
197.14
1085
207.32
1122
217.49
1159
227.67
1196
237.84
1233
248.02
1270
258.19
1012
187.24
1049
197.42
1086
207.59
1123
217.77
1160
227.94
1197
238.12
1234
248.29
1271
258.47
1013
187.52
1050
197.69
1087
207.87
1124
218.04
1161
228.22
1198
238.39
1235
248.57
1272
258.74
1014
187.79
1051
197.97
1088
208.14
1125
218.32
1162
228.49
1199
238.67
1236
248.84
1273
259.02
1015
188.07
1052
198.24
1089
208.42
1126
218.59
1163
228.77
1200
238.94
1237
249.12
1274
259.29
1016
188.34
1053
198.52
1090
208.69
1127
218.87
1164
229.04
1201
239.22
1238
249.39
1275
259.57
1017
188.62
1054
198.79
1091
208.97
1128
219.14
1165
229.32
1202
239.49
1239
249.67
1276
259.84
1018
188.89
1055
199.07
1092
209.24
1129
219.42
1166
229.59
1203
239.77
1240
249.94
1277
260.12
1019
189.17
1056
199.34
1093
209.52
1130
219.69
1167
229.87
1204
240.04
1241
250.22
1278
260.39
1020
189.44
1057
199.62
1094
209.79
1131
219.97
1168
230.14
1205
240.32
1242
250.49
1279
260.67
1021
189.72
1058
199.89
1095
210.07
1132
220.24
1169
230.42
1206
240.59
1243
250.77
1280
260.94
1022
189.99
1059
200.17
1096
210.34
1133
220.52
1170
230.69
1207
240.87
1244
251.04
1281
261.22
1023
190.27
1060
200.44
1097
210.62
1134
220.79
1171
230.97
1208
241.14
1245
251.32
1282
261.49
1024
190.54
1061
200.72
1098
210.89
1135
221.07
1172
231.24
1209
241.42
1246
251.59
1283
261.77
1025
190.82
1062
200.99
1099
211.17
1136
221.34
1173
231.52
1210
241.69
1247
251.87
1284
262.04
1026
191.09
1063
201.27
1100
211.44
1137
221.62
1174
231.79
1211
241.97
1248
252.14
1285
262.32
1027
191.37
1064
201.54
1101
211.72
1138
221.89
1175
232.07
1212
242.24
1249
252.42
1286
262.59
1028
191.64
1065
201.82
1102
211.99
1139
222.17
1176
232.34
1213
242.52
1250
252.69
1287
262.87
1029
191.92
1066
202.09
1103
212.27
1140
222.44
1177
232.62
1214
242.79
1251
252.97
1288
263.14
1030
192.19
1067
202.37
1104
212.54
1141
222.72
1178
232.89
1215
243.07
1252
253.24
1289
263.42
1031
192.47
1068
202.64
1105
212.82
1142
222.99
1179
233.17
1216
243.34
1253
253.52
1290
263.69
1032
192.74
1069
202.92
1106
213.09
1143
223.27
1180
233.44
1217
243.62
1254
253.79
1291
263.97
1033
193.02
1070
203.19
1107
213.37
1144
223.54
1181
233.72
1218
243.89
1255
254.07
1292
264.24
1034
193.29
1071
203.47
1108
213.64
1145
223.82
1182
233.99
1219
244.17
1256
254.34
1293
264.52
1035
193.57
1072
203.74
1109
213.92
1146
224.09
1183
234.27
1220
244.44
1257
254.62
1294
264.79
1036
193.84
1073
204.02
1110
214.19
1147
224.37
1184
234.54
1221
244.72
1258
254.89
1295
265.07
1037
194.12
1074
204.29
1111
214.47
1148
224.64
1185
234.82
1222
244.99
1259
255.17
1296
265.34
1038
194.39
1075
204.57
1112
214.74
1149
224.92
1186
235.09
1223
245.27
1260
255.44
1297
265.62
1039
194.67
1076
204.84
1113
215.02
1150
225.19
1187
235.37
1224
245.54
1261
255.72
1298
265.89
1040
194.94
1077
205.12
1114
215.29
1151
225.47
1188
235.64
1225
245.82
1262
255.99
1299
266.17

Weekly
Income
$

Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Ts
Weekly
Income
$
Tax
Weekly
income
$
Tax
Weekly
Income
$
Tax
1300
266.44
1337
276.62
1374
286.79
1411
296.97
1448
307.14
1485
317.32
1522
327.49
1559
338.18
1301
266.72
1338
276.89
1375
287.07
1412
297.24
1449
307.42
1486
317.59
1523
327.77
1560
338.48
1302
266.99
1339
277.17
1376
287.34
1413
297.52
1450
307.69
1487
317.87
1524
328.04
1561
338.78
1303
267.27
1340
277.44
1377
287.62
1414
297.79
1451
307.97
1488
318.14
1525
328.32
1562
339.08
1304
267.54
1341
277.72
1378
287.89
1415
298.07
1452
308.24
1489
318.42
1526
328.59
1563
339.38
1305
267.82
1342
277.99
1379
288.17
1416
298.34
1453
308.52
1490
318.69
1527
328.87
1564
339.68
1306
268.09
1343
278.27
1380
288.44
1417
298.62
1454
308.79
1491
318.97
1528
329.14
1565
339.98
1307
268.37
1344
278.54
1381
288.72
1418
298.89
1455
309.07
1492
319.24
1529
329.42
1566
340.28
1308
268.64
1345
278.82
1382
288.99
1419
299.17
1456
309.34
1493
319.52
1530
329.69
1567
340.58
1309
268.92
1346
279.09
1383
289.27
1420
299.44
1457
309.62
1494
319.79
1531
329.97
1568
340.88
1310
269.19
1347
279.37
1384
289.54
1421
299.72
1458
309.89
1495
320.07
1532
330.24
1569
341.18
1311
269.47
1348
279.64
1385
289.82
1422
299.99
1459
310.17
1496
320.34
1533
330.52
1570
341.48
1312
269.74
1349
279.92
1386
290.09
1423
300.27
1460
310.44
1497
320.62
1534
330.79
1571
341.78
1313
270.02
1350
280.19
1387
290.37
1424
300.54
1461
310.72
1498
320.89
1535
331.07
1572
342.08
1314
270.29
1351
280.47
1388
290.64
1425
300.82
1462
310.99
1499
321.17
1536
331.34
1573
342.38
1315
270.57
1352
280.74
1389
290.92
1426
301.09
1463
311.27
1500
321.44
1537
331.62
1574
342.68
1316
270.84
1353
281.02
1390
291.19
1427
301.37
1464
311.54
1501
321.72
1538
331.89
1575
342.98
1317
271.12
1354
281.29
1391
291.47
1428
301.64
1465
311.82
1502
321.99
1539
332.18
1576
343.28
1318
271.39
1355
281.57
1392
291.74
1429
301.92
1466
312.09
1503
322.27
1540
332.48
1577
343.58
1319
271.67
1356
281.84
1393
292.02
1430
302.19
1467
312.37
1504
322.54
1541
332.78
1578
343.88
1320
271.94
1357
282.12
1394
292.29
1431
302.47
1468
312.64
1505
322.82
1542
333.08
1579
344.18
1321
272.22
1358
282.39
1395
291.57
1432
302.74
1469
312.92
1506
323.09
1543
333.38
1580
344.48
1322
272.49
1359
282.67
1396
292.84
1433
303.02
1470
313.19
1507
323.37
1544
333.68
1581
344.78
1323
272.77
1360
282.94
1397
293.12
1434
303.29
1471
313.47
1508
323.64
1545
333.98
1582
345.08
1324
273.04
1361
283.22
1398
293.39
1435
303.57
1472
313.74
1509
323.92
1546
334.28
1583
345.38
1325
273.32
1362
283.49
1399
293.67
1436
303.84
1473
314.02
1510
324.19
1547
334.58
1534
345.68
1326
273.59
1363
283.77
1400
293.94
1437
304.12
1474
314.29
1511
324.47
1548
334.88
1585
345.98
1327
273.87
1364
284.04
1401
294.22
1438
304.39
1475
314.57
1512
324.74
1549
334.18
1586
346.28
1328
274.14
1365
284.32
1402
294.49
1439
304.67
1476
314.84
1513
325.02
1550
335.48
1587
346.58
1329
274.42
1366
284.59
1403
294.77
1440
304.94
1477
315.12
1514
325.29
1551
335.78
1588
346.88
1330
274.69
1367
284.87
1404
295.04
1441
305.22
1478
315.39
1515
325.57
1552
336.08
1589
347.18
1331
274.97
1368
285.14
1405
295.32
1442
305.49
1479
315.67
1516
325.84
1553
336.38
1590
34748
1332
275.24
1369
285.42
1406
295.59
1443
305.77
1480
315.94
1517
326.12
1554
336.68
1591
347.78
1333
275.52
1370
285.69
1407
295.87
1444
306.04
1481
316.22
1518
326.39
1555
336.98
1592
348.08
1334
275.79
1371
285.97
1408
296.14
1445
306.32
1482
316.49
1519
326.67
1556
337.28
1593
348.38
1335
276.07
1372
286.24
1409
296.42
1446
306.59
1483
316.77
1520
326.94
1557
337.58
1594
348.68
1336
276.34
1373
286.52
1410
296.69
1447
306.87
1484
317.04
1521
327.22
1558
337.88
1595
348.98

Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
income
$
Tax
Weekly
Income
$
Tax
1596
349.28
1633
360.38
1670
371.48
1707
382.58
1744
393.68
1781
404.78
1818
415.88
1855
426.98
1597
349.58
1634
360.68
1671
371.78
1708
382.88
1745
393.98
1782
405.08
1819
416.18
1856
427.28
1598
349.88
1635
360.98
1672
372.08
1709
383.18
1746
394.28
1783
405.38
1820
416.48
1857
427.58
1599
350.18
1636
361.28
1673
372.38
1710
383.48
1747
394.58
1784
405.68
1821
416.78
1858
427.88
1600
350.48
1637
361.58
1674
372.68
1711
383.78
1748
394.88
1785
405.98
1822
417.08
1859
428.18
1601
350.78
1638
361.88
1675
372.98
1712
384.08
1749
395.18
1786
406.28
1823
417.38
1860
428.48
1602
351.08
1639
362.18
1676
373.28
1713
384.38
1750
395.48
1787
406.58'
1824
417.68
1861
428.78
1603
351.38
1640
362.48
1677
373.58
1714
384.68
1751
395.78
1788
406.88
1825
417.98
1862
429.08
1604
351.68
1641
362.78
1678
373.88
1715
384.98
1752
396.08
1789
407.18
1826
418.28
1863
429.38
1605
351.98
1642
363.08
1679
374.18
1716
385.28
1753
396.38
1790
407.48
1827
418.58
1864
429.68
1606
352.28
1643
363.38
1680
374.48
1717
385.58
1754
396.68
1791
407.78
1828
418.88
1865
429.98
1607
352.58
1644
363.68
1681
374.78
1718
385.88
1755
396.98
1792
408.08
1829
419.18
1866
430.28
1608
352.88
1645
363.98
1682
375.08
1719
386.18
1756
397.28
1793
408.38
1830
419.48
1867
430.58
1609
353.18
1646
364.28
1683
375.38
1720
386.48
1757
397.58
1794
408.68
1831
419.78
1868
430.88
1610
353.48
1647
364.58
1684
375.68
1721
386.78
1758
397.88
1795
408.98
1832
420.08
1869
431.18
1611
353.78
1648
364.88
1685
375.98
1722
387.08
1759
398.18
1796
409.28
1833
420.38
1870
431.48
1612
354.08
1649
365.18
1686
376.28
1723
387.38
1760
398.48
1797
409.58
1834
420.68
1871
431.78
1613
354.38
1650
365.48
1687
376.58
1724
387.68
1761
398.78
1798
409.88
1835
420.98
1872
432.08
1614
354.68
1651
365.78
1688
376.88
1725
387.98
1762
399.08
1799
410.18
1836
421.28
1873
432.38
1615
354.98
1652
366.08
1689
377.18
1726
388.28
1763
399.38
1800
410.48
1837
421.58
1874
432.68
1616
355.28
1653
366.38
1690
377.48
1727
388.58
1764
399.68
1801
410.78
1838
421.88
1875
432.98
1617
355.58
1654
366.68
1691
377.78
1728
388.88
1765
399.98
1802
411.08
1839
422.18
1876
433.28
1618
355.88
1655
366.98
1692
378.08
1729
389.18
1766
400.28
1803
411.38
1840
422.48
1877
433.58
1619
356.18
1656
367.28
1693
378.38
1730
389.48
1767
400.58
1804
411.68
1841
422.78
1878
433.88
1620
356.48
1657
367.58
1694
378.68
1731
389.78
1768
400.88
1805
411.98
1842
423.08
1879
434.18
1621
356.78
1658
367.88
1695
378.98
1732
390.08
1769
401.18
1806
412.28
1843
423.38
1880
434.48
1622
357.08
1659
368.18
1696
379.28
1733
390.38
1770
401.48
1807
412.58
1844
428.68
1881
434.78
1623
357.38
1660
368.48
1697
379.58
1734
390.68
1771
401.78
1808
412.88
1845
423.98
1882
435.08
1624
357.68
1661
368.78
1698
379.88
1735
390.98
1772
402.08
1809
413.18
1846
424.28
1883
435.38
1625
357.98
1662
369.08
1699
380.18
1736
391.28
1773
402.38
1810
413.48
1847
424.58
1884
435.68
1626
358.28
1663
369.38
1700
380.48
1737
391.58
1774
402.68
1811
413.78
1848
424.88
1885
435.98
1627
358.58
1664
369.68
1701
380.78
1738
391.88
1775
402.98
1812
414.08
1849
425.18
1886
436.28
1628
358.88
1665
369.98
1702
381.08
1739
392.18
1776
403.28
1813
414.38
1850
425.48
1887
436.58
1629
359.18
1666
370.28
1703
381.38
1740
392.48
1777
403.58
1814
414.68
1851
425.78
1888
436.88
1630
359.48
1667
370.58
1704
381.68
1741
392.78
1778
403.88
1815
414.98
1852
426.08
1889
437.18
1631
359.78
1668
370.88
1705
381.98
1742
393.08
1779
404.18
1816
415.28
1853
42638
1890
437.48
1632
360.08
1669
371.18
21706
382.28
1743
393.38
1780
404.48
1817
415.58
1854
426.68
1891
437.78

Weekly
income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
Weekly
Income
$
Tax
1892
438.08
1906
442.28
1920
446.48
1934
450.68
1948
454.88
1962
459.08
1976
463.28
1990
467.48
1893
438.38
1907
442.58
1921
446.78
1935
450.98
1949
455.18
1963
459.38
1977
463.58
1991
467.78
1894
438.68
1908
442.88
1922
447.08
1936
451.28
1950
455.48
1964
459..68
1978
463.88
1992
468.08
1895
438.98
1909
443.18
1923
447.38
1937
451.58
1951
455.78
1965
459.98
1979
464.18
1993
468.38
1896
439.28
1910
443.48
1924
447.68
1938
451.88
1952
456.08
1966
460.28
1980
464.48
1994
468.68
1897
439.58
1911
443.38
1925
447.98
1939
452.18
1953
456.38
1967
460.58
1981
464.78
1995
468.98
1898
439.88
1912
444.08
1926
448.28
1940
452.48
1954
456.68
1968
460.88
1982
465.08
1996
469.28
1899
440.18
1913
444.38
1927
448.58
1941
452.78
1955
456.98
1969
461.18
1983
465.38
1997
469.58
1900
440.48
1914
444.68
1928
448.88
1942
453.08
1956
457.28
1970
461.48
1984
465.68
1998
469.88
1901
440.78
1915
444.98
1929
449.18
1943
453.38
1957
457.58
1971
461.78
1985
465.98
1999
470.18
1902
441.08
1916
445.28
1930
449.48
1944
453.68
1958
457.88
1972
462.08
1986
466.28
2000
470.48
1903
441.38
1917
445.58
1931
449.78
1945
453.98
1959
458.18
1973
462.38
1987
466.58


1904
441.68
1918
445.88
1932
450.08
1946
454.28
1960
458.48
1974
462.68
1988
466.88


1905
441.98
1919
446.18
1933
450.38
1947
454.58
1961
458.78
1975
462.98
1989
467.18



For every dollar paid over 2,000, the tax to be deducted is 30 cents.

This Act is administered by the Revenue Management Division of the Ministry of Finance and Economic Management.

Printed under the authority of the Cook Islands Parliament - 2013.


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