U N EMPLOYMENT RELIEF TAXATION.

Otautau Standard and Wallace County Chronicle, Volume XXVIII, Issue 1393, 4 October 1932, Page 1

U N EMPLOYMENT RELIEF TAXATION.

INSPEeTidNs' f <O ■BE' MADE

An advertisement appears m another column of this issue drawing the attention of taxpayers to their obligations under the Unemployment , Act and its amendments. The task which confronts the Unemployment Board m verifying the payment ,of tax by all persons who are liable, is one of considerable magnitude; but "a number of inspectors have been appointed and those who have defaulted m any particular would be well advised to discharge their obligation's without delay,- as it is intended that proceedings shall be instituted *m cases where the payment of tax has been evaded. Unemployment relief taxation takes three forms, namely, the General Unemployment Levy; the Emergency Charge on income other than salary or wages, and the Emergency Un- ,, employment^ Charge on income other than salary or wages. In addition to the liability of the actual taxpayer, employers, as such, have additional responsibilities laid upon them,, inasmuch as they are liable to a penalty for employing .persons who, being re-

quired to do ep, have failed to register under the Act, or to pay all due in-" stalments of the Levy; employers are also required to deduct the amount of the tax from all wages paid by them and to account for the sum thus de-

ducted, either by means of unemployment relief stamps, or (by special arrangement) to paySt m cash at a Money-Order Office. ,In this connection it should be noted that not only are actual money wages taxable, but also any additional emoluments such as board and lodging, free meals, rent-free accommodation, or' allowances m lieu thereof. As a good deal of misconception

appears to exist, it is necessary to point out that although all those who are liable for income tax will also be liable for unemployment tax m one form or another, many persons who are not called upon to pay income tax will require to pay the Unemployment tax, for the reason that exemptions for the purpose of ordinary -income tax d 0 not apply m the. case of the Unemployment tax. The making of a declaration Jor the purposes of the Land and Income Tax Act- does not fulfil the requirements of a declaration under the Unemployment - Act, and many exemptions allowed under the 'former Act are hot allowable under the Unemployment Act. Further information may be obtained at any Money-Order Office,, where the Emergency . Unemployment -Charge^on income other than salary oi wages is also payable, or if preferred it may be remitted' direct to the