Page 5 Advertisements Column 4

Bay of Plenty Beacon, Volume 9, Issue 69, 3 May 1946, Page 5

PUBLIC NOTICES | WAGES-TAX : i USE OF STAMPS RESTRICTED ' r Receipts to be obtained for all Payments of £2 and over of Social Security Charge and National Security Tax on Wages or other Remuneration. In accordance with the provisions of the Social Security Contribution Regulations, 1939, Amendment No. 4, recently gazetted, all employers are hereby notified that as from Ist May, 1946, wages-tax payments of £2 or over may not be denoted by means of social security stamps but must be paid in cash or by cheque and an official receipt obtained. For payments of under £2, social security stamps may still be used. The following obligations cf em ployers in this connection me published for general information:

1. In all cases where the wagestax payable is £2 or over, employers are required to complete form S.S.C. 169 —“Certificate of Wages. &c, paid, and of Social Security Charge and National Security Too deducted”—and present the form signed by the employer, his agent, oi a responsible employee, with payment of the wages-tax due, either a a money-order post-office or at { branch office of the Land and In come Tax Department, win.i a re' ceipt for the amount pad vul 1 b issued. Form S.S.C. 169 is obtainable all money-order offices or at an; branch of the Land and Income Ta: Department. 2. Only one form S.S.C. 169 shoul be presented by each employer t cover the whole of the wages-ta payable in respect of all of his err ployees for the period covered the certificate. If it is desired to keep separat records—for example, for office an outside staff, or for different depar ments of a business—the wages-t payable for each department shoui be summarized and one form S.S 169 presented to cover the to't wages-tax for all departments, copy of the summary should be r tained by the employer-and-tlie”T

ceipt attached thereto, to enab easy identification of the payme: with the various wages records. 3. Wages-tax is deductible at i time of payment or of crediting account, whichever is earlier, fro the remuneration of all persons years of age or over and must accounted for within three days deduction from employees’ wag unless the period has been extend by special arrangement with t Commissioner of Taxes. (Substantial penalties are prov: ed by the Social Security Act, 19 for failure properly to deduct account for wages-tax). 4. In addition to salaries, such pi ments as Christmas or other bonus directors fees, commissions, contr wages, value of lodgings, keep meals supplied, free house or qua ers, or other benefits in kind, & are subject to deduction of tax. 5. Wages records must be retail and be available for inspection a period of at least five years. G. OBORN, Commissioner of Ta:

TIMBER TREATMENTS LTD. Borer Eradication,; Timber Preser tion, Termite Extermination. Contractors to State Advances C poration Railway Dept, and P. & Free inspections and a detailed port given to all home and propc owners. Agents: Messrs. Boon Sullivan and Lui Whakatane, Phone 19. MOTORISTS MOTORISTS and FARMERS FARMERS SYSTEMATIC MAINTENAI preserves your increases efficiency and saves money and worry.' “A” GRADE SERVICING CARS, TRUCKS TRACTORS IMPLEMENTS & MACHINER ARC AND GAS WELDINC Petrol, Oil Tyres and Part ANDERSEN & NEILSE EDGECUMRE. ’Phone 251 U.