SOCIAL SECURITY CONTRIBUTION & NATIONAL SECURITY TAX.

Hutt News, Volume 16, Issue 22, 4 November 1942, Page 5

SOCIAL SECURITY CONTRIBUTION & NATIONAL SECURITY TAX.

Charge oil Income Other Than Salary or Want's: November instalment Tlie third quarterly instalment of the Social Security Charge and National Security Tax of 2/6 d in the £ 011 income other than salary or wages derived during the year ended 31st. March, 1942, falls due on Ist. November. Amounts unpaid within one month foldowing the due date incure 10 per cent penalty. The charge is payable by (a) All persons aged 16 years or 'over ordinarily resident in New Zealand (including natives but excluding persons receiving total disability war pensions in respect of service in the 1914-1919 war). (b) All companies, other than those specifically exempted. (c) All trustees in respect of income derived by the estate or trust, whether or not the beneficiaries are entitled to receive such income during the income year. Payment may be made at any money-order office upon production of the previous receipt or remitted to the Commissioner of Taxes, Wellington, together with the previous receipt or full particulars (hereof. Social Security Kcgistratioii Fee A quarterly instalment (£>/) is payable on Ist. November by male persons aged 20 years or over ordinarily resident in New Zealand who are not exempt. Exemption do tails and forms may be obtained at money-order offices. Every person entitled to exemption (including those receiving Age Benefits under the Social Security Act hut no other income) must complete the exemption application form and present it with his coupon-book at a moneyorder office within 7 days after the last day for payment of the instalment, otherwise payment may be demanded. Full name and postal address must be entered 011 the relative coupons before payment of any instalment. An employer employing for more than seven days a person unregistered or in arrear with the Registration fee is liable 011 summary conviction to a fine of £2 0. All persons ordinarily resident in New Zealand must register under the Social Security Act within one month of attaining the age of sixteen and obtain a coupon-book. Any person who fails to register within the time allowed commits an offence and is liable on summary conviction to a fine of £50. —J. M. PARK, Com-i missioner of Taxes. j