UNEMPLOYMENT TAX

Hokitika Guardian, 29 September 1931, Page 6

UNEMPLOYMENT TAX

' INCOME! PROVISIONS. REGULATIONS FOR SPECIAL RETURNS. WELLINGTON, September 26. A “Gazette” supplement issued today contains regulations, regarding tbe payment of the unemployment relief tax levied on income other than salaries 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. 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 31, 1931, and for the year ending March 31, 1932.

• (2) Every person referred to in the last preceding subclause shall furnish the Secretary of the Post and Telegraph Department declaration in the Form No. 1 in the schedule hereto. If ini 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 J n 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 income for the year ended March 31, 1931, shall be furnished as aforesaid not later than May 31, 1932.

DECLARATIONS BY WOMEN,

4. (1) Every woman ordinarily 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, 1y32, was not less than £250 shall furnish declarations in accordance with this clause as to her income for the said years. Sub-clauses 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 unertiploy. inent .charge, in accordance with these regulations, every person, required to make a declaration in accordance with the foregoing provisions or these regulations or any other person shall, upon a written request from an authorised offier or from the Commissioner of Taxes, furnish such further declaration or declarations or information as may be required. 7. Every declaration addressed' to the Secretary of the Post and Telegraph Department shall be delivered to. an authorised officer at a moneyorder 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 OF CHARGE. "' 8, <1 The emergency unemployment charge on income other than salaries and wages shall be payable in accordance with the following provisions of this claeise : (a) Every declaration made under these regulations as to the income of the declarant for the year ended March, 31, 1931, shall, when delivered or fbr- ' warded 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 <ieclarant, may be accompanied by the amount of the charge payable in re- • speet of two-thirds of such income, exclusive of salary or wages. | (b) If the declarant, in accordance , with the last preceding paragraph, pays the charge only in one-third of such I income as aforesaid, an equal amount ! of such income, exclusive of salary or i wages. j 9. (1) Upon the receipt by an autHor- ’ ised officer or by the Commissioner of Taxes of. any payment of the eraer--1 gency unemployment charge under these regulations, he shall give a receipt for such payment in a form to be proj vided for the purpose. (2) In any case where, in respect of I income for the year ended March 31, j 1931, the total amount of the charge ! is not paid in one sum, the form of rej ceipt shall disclose—(a) The amount of the declared income for the year. I (b) The amount of the charge paid. I (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 adI justment 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, lie paid out of the Unemployment Fund. Provision is made for the imposition of penalties in cases of ob*struct : on, fniliure to furnish information or false’de--1 cla,rations. I A schedule sets out the Forms which j Have to be completed by the declarant.