EMPLOYMENT TAXATION
In this issue appears an intimation from the. Commissioner of Taxes that an instalment of the Registration Levy becomes due on Ist August and that on the same date there also falls due the second instalment o,f t'he Employment Charge on income other than salary or wages derived during -the yeaT ended 31st March, 1938. Payment may be tendered at any Money Order Office. The Registration Levy is payable by all male persons of twenty years of age or over. Failme to pay renders defaulters liable, on summary conviction to a fine of £5, In addition, a penalty of sixpense per' month automatically accrues if payment is not made within one month o,f the due date. Any em ployer who employs for more than seven days a person who is more than one month in axrear 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 twenty years other than those entitled to statutory exemption. An exemption of £50 is allowed to women -taxpayers in respect of income other than salary or wages. A penalty of 10 per cent accrues on the amount of any instal- ! ment not paid within one month of the due date. Further information may be obtained at any Money Order Office or from the Commissioner of Taxes, Employment Tax Division, Land and Income Tax Department, Wellington, C.I.
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Bibliographic details
Hutt News, Volume 12, Issue 9, 27 July 1938, Page 2
Word Count
274EMPLOYMENT TAXATION Hutt News, Volume 12, Issue 9, 27 July 1938, Page 2
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