Employment Taxation
In this issue appears an intimation from the Commissioner of Taxes that an instalment of the Registration Levy becomes due on the Ist February 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 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, 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 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 £2O. Employei’s may deduct the amount of any overdue levies from the wages payable to employees. The Employment Charge on income ether than salary or wages is payable at the rate of 8d in the £ by all persons who have attained the age of i twenty years other than those entitled ito statutory exemption. An exemption of £SO 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 instalment not paid within one month of the due date. Further information may be obtained at any Money Order I Office or from the Commissioner of Taxes, Land and Income Tax Department. Wellington, C. 3. 735
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/NA19390131.2.20
Bibliographic details
Northern Advocate, 31 January 1939, Page 3
Word Count
280Employment Taxation Northern Advocate, 31 January 1939, Page 3
Using This Item
NZME is the copyright owner for the Northern Advocate. You can reproduce in-copyright material from this newspaper for non-commercial use under a Creative Commons New Zealand BY-NC-SA licence . This newspaper is not available for commercial use without the consent of NZME. For advice on reproduction of out-of-copyright material from this newspaper, please refer to the Copyright guide.