Wages Tax.
LIABILITY OF NATIVES. The Unemployment Board advises that there still appears to be some confusion in the minds of farmers and employers generally regarding the liability of Maoris under the Unemployment Act. The position is that Maoris who do not become contributors to the Unemployment Fund are not liable for payment of the unemployment levy of 5/- per quarter, nor for payment of the unemployment tax on income other than salary or wages. All Maoris of 16 years of age or over are, howexer, definitely liable for. payment of wages-tax on all salary or wages earned. The wages-tax of one penny in each one shilling and eightpence or traction thereof (1/- in the £) is, in addition, a tax on emoluments of any kind. In all cases where board, free housing or free quarters are provided for employees the value of such emoluments should be added to money wages and the tax calculated on the combined total. I
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https://paperspast.natlib.govt.nz/newspapers/THS19331201.2.14
Bibliographic details
Thames Star, Volume LXIV, Issue 18972, 1 December 1933, Page 2
Word Count
159Wages Tax. Thames Star, Volume LXIV, Issue 18972, 1 December 1933, Page 2
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