UNEMPLOYMENT RELIEF.

Manawatu Standard, Volume LII, Issue 257, 29 September 1932, Page 5

UNEMPLOYMENT RELIEF.

INSPECTIONS TO BE MADE. An advertisement in another column draws the attention of taxpayers to their obligations under the Unemployment Act and ite amendments. The task which confronts the Unemployment Board in verifying the payment of tax by all persons who are liable, is one of considerable magnitude, and a number of inspectors have been appointed with a view to checking up on any defaults made in respect of the various taxes. Proceedings are threatened in cases where the payment has been evaded. Unemployment relief taxtation takes three forms, namoly,, tho general unemployment levy, the emergency charge on salary or wages, and tho emergency unemployment charge on income other than salary or wages. Employers are liable to a penalty for employing persons who have failed to register under the Act, or to pay all due instalments of the levy; employers are also required to deduct the amount of the tax I from all wages paid by them and to account for tho sum thus deducted. Not only are actual money wages taxablo, but also any additional emoluments such as board and lodgings, free meals, rent-free accommodation, or allowances in lieu thereof. Persons who are not called upon to pay income tax will require to pay tho unemployment tax, for the reason that exemptions for the purpose of ordinary income tax do not apply in the case of tho unemployment tax. The making of a declaration for the purposes of the Land and Income Tax Act. does not fulfill the requirements of the Unemployment Act. Further information may be obtained at any Money Order Office, where tho emergency unemployment charge on income other than salary or wages is also payable, or the latter may be remitted direct to the Commissioner of Taxes, Wellington. Any person who is in doubt regarding the unemployment taxation should enquire from either of these sources.