11

8.—5

APPENDIX C. Table showing the Percentage of Income-tax paid by different Classes of Personal Incomes.

APPENDIX D. Comparison between Income-tax payable in New Zealand, Australia, and Great Britain on Selected Incomes up to £1,000.

Incomes. Percentage of Total Assessable Income. Percentage of Tax paid. Under £300 £300- £399 .. 400- 499 .. 500- 599. .. 600- 699 .. 700- 799 .. 800- 899 .. 900- 999 .. 1,000- 1,999 .. 2,000-2,999 .. 3,000-3,999 .. 4,000- 4,999 .. 5,000-5,999 .. 6,000- 6,999 .. 7,000- 7,999 .. 8,000-8,999 .. 9,000-9,999 .. 10,000-19,999 .. 20,000 and over . . 18-39 20-80 12-59 8-45 7-12 4-39 3-11 2-30 11-95 4-45 2-03 1-21 0-72 0-41 0-22 0-21 0-18 0-77 0-61 0-66 1-54 3-16 3-68 5-12 4-59 4-40 3-76 25-03 13-88 8-26 5-87 4-34 3-22 1-45 1-20 1-37 4-45 4-02 * J 00-00 .100-00

Australian Commonwealth, including ncome. Taxpayer Married, with Children. New Zealand. New South Wales. Victoria. Queensland. South Australia. Great Britain. 400 400 400 600 600 600 800 800 800 ,000 ,000 ,000 None 2 3 None 2 3 £ s. d. 3 12 0 Nil Nil 10 16 0 7 4 0 5 8 0 31 10 0 25 4 0 22 5 7 54 0 0 45 17 8 42 1 7 £ s. d. 14 6 7 5 9 6 1 7 10 34 19 2 24 0 3 19 0 11 59 13 2 48 10 4 43 4 7 83 15 11 71 9 9 65 10 3 £ s. d. 9 19 1 5 7 0 3 7 10 27 9 2 20 13 7 17 11 9 45 5 8 38 10 4 35 6 3 61 18 5 55 8 11 52 7 9 £ s. d. 13 16 10 7 7 8 4 15 0 36 17 6 27 12 9 23 7 9 67 4 6 56 12 10 52 2 5 103 3 5 92 8 10 86 9 5 £ s. d. 12 0 9 7 11 2 5 13 3 26 16 8 21 6 1 18 16 9 46 6 6 40 16 2 38 4 7 65 17 7 59 8 1 56 6 11 £ s. d. 15 3 9 8 2 0 5 I 3 45 11 3 31 7 9 25 6 3 86 1 3 71 17 9 65 16 3 126 11 3 112 7 9 106 6 3 None 2 3 None 2 3