QUARTERLY INSTALMENT

Te Awamutu Courier, Volume 53, Issue 3829, 4 November 1936, Page 5

QUARTERLY INSTALMENT

UNEMPLOYMENT TAX NOW DUE. An instalment of the registration levy became due on Monday, and on the same date there also fell due the third instalment of the employment charge on income other than salary and wages derived during the year March 31st, 1936. Payment may be tendered at any money-order office. The registration levy (5s a quarter) is payable by all male persons of 20 years of age or over, and failure to pay renders the defaulterliable on summary conviction to a fine of £5. In addition a penalty of 6d a month automatically accrues if payment is not made within one month of the due date. Employers also have a responsibility in this matter; every person who employs for more than seven days a man who is over one month in arrear with an instalment of the registration levy is liable on summary conviction to a fine of £2O. Employers are empowered to deduct the amount of any overdue levies from any wages payable- to an employee. The employment charge on income either than salary and wages is payable at the rate of 8d in the £, and all male persons who have attained the ago of 20 years (including natives) must furnish a declaration of such income. If no income is derived apart from salaries and wages, then a “nil” declaration must be furnished. Every woman (including native women) who derives income, apart from salaries and wages, in excess of £5O, must also furnish a declaration of such income. A penalty of 10 per cent, accrues on the amount of any instalment not paid within one month of the due date. Inquiries regarding employment tax should be made to any postmaster, or addressed to the Commissioner, Employment Tax Division, Land and Income Tax Department, Wellington, CL