EMPLOYMENT TAX.

Auckland Star, Volume LXIX, Issue 25, 31 January 1938, Page 8

EMPLOYMENT TAX.

PAYMENTS DUE TO-MORROW. REGISTRATION LEVY. In this issue appears an intimation from the Commissioner of Taxes that an instalment of the registration levy becomes due to-morrow, and that on the same date there also falls due the fourth instalment of the employment charge on income other than salary or wages derived chiring the year ended March 31, 1937. Payment may be tendered at any money order office. The registration levy is payable by all male persons 20 years of age or over, other than those entitled to exemption according to the information appearing on the final page of the coupon book. Failure to pay renders defaulters liable on summary conviction, to a fine of £5. In addition, a penalty of sixpence per month automatically accrues if payment is not made within one month of the due date. Any employer who employs for more than seven days a person who is more than one month in arrear with an instalment of the registration levy is liable, on summary conviction, to a fine of £20. Employers may deduct the amount of any overdue levies from the wages payable to employees. The employment charge on income other than salary or wages is payable at the rate of 8d in the £ by all persons who have attained the age of 20 years, other than those entitled to exemption.