EMPLOYMENT TAXATION

Nelson Evening Mail, Volume LXXII, 31 January 1939, Page 4

EMPLOYMENT TAXATION

ANOTHER INSTALMENT DUE In this issue appears an intimation from the Commissioner of Taxes that an instalment of the Regisrtation Levy becomes due on the Ist February and that on the same date there also fall* 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 l 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, Ito a fine of £5. In addition, a peti- ; ally of sixpence per month auto* ‘ matcially accrues if payment is not 1 made within one month of the due date. ; Any employer who employs for more i than seven days a person who is more ! than one month in arrear with an ini stalment of the Registration Levy, is liable, on summary conviction, to a fine of £2O. Emlpoyers may deduct the i 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 £SO is allowed to women taxpayeis in respect of income other than salary |or wages. A penalty of 1 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 Office or from the Commissioner of Taxes, Land land Income Tax Department, Wellington j C. 3.