THE WAGES TAX.

New Zealand Herald, Volume LXVIII, Issue 20978, 15 September 1931, Page 12

THE WAGES TAX.

Sir, —In connection with tho wages tax, can you give me, through your correspondence columns, an answer to the following:—Whether a governess earning 25s weekly during school weeks is required to pay the tax ? Inquirer. [Tho Unemployment Amendment Act exempts from taxation "tho wages received by any woman or girl in respect of private domestic service." It states further: —" If any question is raised as to whether or not any service is private domestic service .... it shall be decided by the Unemployment Board, and the decision of that board shall bo final." The board has given several rulings, under this provision, but the Auckland office of the Labour Department has no record of afiy relating to governesses. An inquiry addressed direct to the board iveuld probably decide the question.—Editor, Herald.] Sir—Would you kindly say in the columns of your paper what Imperial Army pensions are subject to the special levy of 3d in the pound mentioned in tho Unemployment Act. If such pensions are taxable, when and how should the tax bo paid ? This inquiry has special reference to pensions for long service. Imp. P. ["lncome," for the purpose of assessing the emergency employment charge, includes all income assessable under the Land and Income Tax Act, 1923, together with certain classes of non-assessable income specified in tho latter Act and its amendment of 1930. The 1923 Act and amendments exempt income derived from any pension under the War Pensions Act, 1915, or any pension granted in respect of the holder's service in the South African War. Income from Imperial Army long-servico pensions does not appear to be exempt from unemployment taxation. If the tax has to be paid at all it is not due until November, when there is to bo a levy on "income" as distinct from salary and wages. Editor, Herald.]