EMPLOYMENT TAXATION

Evening Star, Issue 23179, 31 January 1939, Page 2

EMPLOYMENT TAXATION

lii this issue appears an intimation from the Commissioner of Taxes that an instalment of the registration levy becomes due on February 1* 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 during the year ended March 31. 1938. Payment may be tendered at any money order office. The registration levy is payable by all male persons of 20 years of age or over, other than those entitled to exemption. Failure to pay renders defaulters liable, on summary conviction, to a fine of £5. In addition, a penalty of 6d 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 an'ear with ah instalment of the registration levy is liable, on summary conviction, to a fine of £2O. Employers may deduct the amount of any overdue levies from the wages payable to employees. Further, information may be obtained at any money order office or from the Commissioner of Taxes, Land and Income , Tax Department, Wellington, C. 3.