If the rate of tax on the first A20 000 is 10%, the next 120 000 is 15%, the next 120 000 is
20%, the next N20 000 is 25% and the remain-
ing amount is taxed 30%, given that personal
allowance is N40 000, child allowance is N4
500 for each child for a maximum of 4 children
and dependent relative allowance is N18 000
maximum, copy and complete Table 4.5 for
Questions 4-7.