UNEMPLOYMENT LEVY.
NO ASSESSMENT DEDUCTION. ' "TAXATION ON TAXATION." Amounts paid by way of unemployment levy cannot be deducted for income tax assessment purposes. Holding that the unemployment levy was special taxation, an income taxpayer applied, on principle, to the Department for exemption of income tax on the £1 10/, suggesting that refusal to grant the* exemption would introduce "the vicious policy of taxation on taxation." The Commissioner of Taxes replied that the Land and Income Tax Act, 1923, and its amendments made no provision for the deduction of the unemployment levy for income tax assessment purposes.
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Auckland Star, Volume LXII, Issue 143, 19 June 1931, Page 3
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96UNEMPLOYMENT LEVY. Auckland Star, Volume LXII, Issue 143, 19 June 1931, Page 3
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