WAGES TAX.

Western Star, 5 December 1933, Page 4

WAGES TAX.

' —: <♦> “■* LIABILITY- OF. NATIVES. The Unemployment .Board advises that tilde still appears to be some confusion in the .minds of farmers ami employers generally; regarding the* liability of Maoris under the Unemployment Act. . The position is Unit Maoris who do not become, contributors to the •Unemployment fund are not liable for- payment of tin; unemployment levy of 5s per quarter nor for payment of the unemployment tea on income v.'vv than salary or wages. 11l Maoris of 16 veers

of age nr ovc are, however, definitely liable for payment of wnges-tax on all salary or wages earned. The wages-tax of one penny in each one shilling and 'eightpence or fraction thereof (,1s in the £) is, in .addition, a tax on emoluments ‘of anv kind. In Mi

cases where board, free bousing or froe quarters are provided for employees the value of--such' emoluments should In’ added to money wages and the tax calculated op thy combined total,