H—9A
1946 NEW ZEALAND
LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1946.
Presented to both Houses of the General Assembly pursuant to the provisions of the Social Security Act, 1938
REPORT
I have the honour to present herewith a report upon operations carried out by the Land and Income Tax Department during the financial year ended 31st March, 1946, in the administration of the provisions of Part IV of the Social Security Act, 1938, relating to the assessment, collection, and recovery of the social security contribution, consisting of—• (a) A registration fee ; and (b) A charge of Is. in the pound on salaries and wages and also on other income. All income is subject to a further charge for national security tax imposed by Part II of the Finance Act (No. 2), 1942, but figures relating to collections under that Act are not included in this report. During the year the work of decentralizing the Department, including the sections charged with the collection of the combined security charges, was continued, and at 31st March, 1946, branch offices had been established at Whangarei, Auckland, Wanganui, Dunedin, and Invercargill. The Post and Telegraph Department continued its valuable assistance as agent in the collection of the registration fee and of the social security and national security charge. The result of the Department's operations during the year is shown by statements (a) and (b) hereunder : —- (a) Statement op Receipts for the Year ended 31st March, 1946 £ £ Registration fee .. .. .. .. .. 585,712 Registration fee penalties .. .. .. .. 24,044 — 609,756 Social security charge on income (Is. in the pound)— Charge on salary and wages .. .. .. 9,161,218 Charge on income other than salary and wages .. 5,396,242 14,557,460 £15,167,216 (b) Statement op Exemptions granted prom Payment op the Combined Charge on the Grounds op Hardship Number of exemptions granted in whole or in part .. .. .. 690 Amount of social security charge and national security tax remitted .. .. £8,185 F. Gr. Oborn, Commissioner of Taxes. Approximate Cost of Paper.—Preparation, not given; printing (488 copies), £2
By Authority: E. V. Paul, Government Printer, Wellington.—l 946. Price 3(Z.]
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Bibliographic details
LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1946., Appendix to the Journals of the House of Representatives, 1946 Session I, H-09a
Word Count
363LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1946. Appendix to the Journals of the House of Representatives, 1946 Session I, H-09a
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