THE WAGES TAX

Wanganui Chronicle, Volume 74, Issue 229, 28 September 1931, Page 8

THE WAGES TAX

NEW REGULATIONS INCOME FROM OTHER SOURCES SPECIAL RETURNS REQUIRED WELLINGTON, Sept. 26. A Gazette supplement issued today contains regulations regarding the payment of the unemployment relief tax levied on income other than salarise or wages. Though many people have no income apart from salaries and wages, it is incumbent upon everyone, not wholly exempt from liability for the levy, to make special returns of all income. The following are, with some small omissions, the new regulations:— (a) Declarations by Men. 3. (1) Every person who is not wholly exempt from liability for the general unemployment levy (whether or not in receipt of income other than salary or wages) shall furnish declarations in accordance with this clause as to his income for the year ended March 2'l, 1931, and for the year ending March 31, 1932. (2) Every person referred to in the last preceding subclause shall furnish to the Secretary of the Post and Telegraph Department a declaration in the Form No. 1 in the Schedule hereto. If in such declaration the declarant does not disclose the income (if any) derived by him from any source other than salary or wages he shall, in addition, furnish to the Commissioner of Taxes a declaration in the Form No. 2 in the said schedule. (3) Declarations as to income for the year ended March 31, 1931, shall be furnished as aforesaid not later than November 30, 1931. (4) Declarations as to incmo for the year ending March 31, 1932, shall be furnished as aforesaid not later than May 31, 1932. (b) Declaration by Women. 4. (1) Every woman ordinary resident in New Zealand whose income from all sources (including salary and wages) for the year ended March 31, 1931, or for the year ending March 31, 1932, was not less than £250 shall furnish declarations in accordance with this clause as to her income for the said years. Subclauses 2,3, and 4, are the same as for men. Special provisions are made to provide for cases where the annual balance of the person’s accounts is made on a date other than March 31. 6. For the purpose of the proper assessment of the emergency unemployment charge, in accordance with these regulations, every person required to make a declaration in accordance with the foregoing provisions of these regulations or any other person shall, upon a written request from an authorised officer • from the Commissioner of Taxes, furnish such further declaration or declarations or information as may re required. 7. Every declaration addressed to the Secretary of the Post and Telegraph Department shall be delivered to an authorised officer at a money-order office, and every declaration addressed to the Commissioner of Taxes shall be delivered to him at his office in Wellington, or shall be forwarded to such office by letter, properly stamped. Payment Charge. 8. The emergency unemployment charge on income other than salaries and wages shall be payable in accordance with th' following provisions of this clause: — (a) Every declaration made under these regulations as to the income of the declarant for the year ended March 31, 192'1, shall, when delivered or forwarded to an authorised officer or to the Commissioner of Taxes, as hereinbefore provided, be accompanied by the amount of the charge payable in respect of one-third of the amount of such income, exclusive of salary or wages, or, in the discretion of the declarant, may be accompanied by the amount of the charge payable in respect of two-thirds of such income, exclusive of salary or w r ages. (b) If the declarant, in accordance with the last preceding paragraph, pays the charge only on one-third of such income as aforesaid, an equal amount shall, without further notice or demand, be due and payable on Ist February, 1932 (as provided in section 16 of the Amendment Act). (c) Every declaration made under these regulations as to the income of the declarant for the year ending 31st March, 1932, shall, when delivered or forwarded to an authorised officer or to the Commissioner of Taxes, as hereinbefore provided, be accompanied by the amount of the charge payable in respect of one-third of thB amount of such income, exclusive of salary or wages. 9. (1) Upon the receipt by an authorised officer or by the Commissioner of Taxes of any payment of the emergency unemployment charge under these regulations, he shall give a receipt for such payment in a form to be provided for the purpose. (2) In any case where, in respect of income for the year ended 31st March, 1931, the total amount of the charge is not paid in one sum, the form of receipt shall disclose — (a) The amount of the declared income for the year. (b) The amount of the charge paid. (c) The due date and the amount of the next instalment, and unless such receipt is produced on the payment of such next instalment, the person liable therefore shall be required to make a new declaration as to his income for the year ended as aforesaid. 10. If any emergency unemployment charge under these regulations is paid in excess or is paid in error, an adjustment may be made at the time of any subsequent payment, or a refund of any amount that has been so paid in excess or in error may, with the consent of the Minister of Finance, be paid out of the Unemployment Fund. General. 11. (1) For the purpose of ensuring compliance with the provisions of the Amendment Act and these regulations, with respect to the payment of the emergency unemployment charge on income other than salaries and wages, any person acting with the authority in writing of the Controller and AuditorGeneral or the Commissioner of Unemployment, or tli .nnmissioner of Tax|f, shall at all times have full and free access to all hands, buildings, places, books, and documents for the purpose

of inspecting the same in the execution of his office. (2) Every person who obstructs or hinders any person in the exercise of the powers conferred by this clause commits an offence, and shall be liable on summary conviction to a fine of £2O. 12. Every person shall be liable on summary conviction to a fine of £5O who—(a) Refuses or fails to furnish any declaration or information as and when required by or pursuant to these regulations; or (b) Wilfully or negligently makes any false declaration in relation to the subject-matter of these regulations; or (c) Aids, abets, or incites any other person to commit an offence against these regulations. A schedule tots out the forms which have to be completed by the declarant.