Appendix F(3) (cont'd)
(xi) INCOME LEVELS AT WHICH SALARIES TAXPAYERS
ENTER THE STANDARD RATE ZONE
Present
Proposed
Without working wife allowance
With working * wife allowance
($)
($)
($)
lo dependent parent
Single
Married
Married + 1 child
161,765
172,105
252,941
253,684
293,158
285,294
285,263
324,737
Married + 2 children
arried + 3 children
308,823
307,631
347,105
317,647
315,526
355,000
including two dependent parents
Single
214,706
224,737
Married
305,882
306,315
345,789
Married + 1 child
338,235
337,895
377,368
Married + 2 children
361,765
360,263
399,737
Married + 3 children
370,588
368,158
407,631
Including two dependent parents
with additional allowance
Single
232,353
240,526
Married
323,529
322,105
361,579
Married + 1 child
355,882
353,684
393,158
Married + 2 children Married + 3 children
379,413
376,053
415,526
388,235
383,947
423,421
The examples above are calculated on the basis that the wife's income is in excess of the working wife allowance of $15,000.
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