EMPLOYMENT TAXATION

Opotiki News, Volume I, Issue 103, 31 October 1938, Page 4

EMPLOYMENT TAXATION

In this ;i appears, flu. intimation from the Cqmim^gmuei; v :ibt; Taxes that - an instalment, of the (Registration Levy /becomes due : ;oU. anti that on thb’ ! sSahfe ! (ddie‘:ih^re : also falls due the the Employment charg^ f piq'"fitebiiie ■ other than salary or wage«> : '■derived;-, .during the year ended Eist. Maych* .1938. Paymont may (be •'tendered at niiy Money Order Office, , ■ Tho registration, payable by all jfitiale persons of'twenty(years of age or over. Failure to pay renders defaulters liable, on summary eonvictiolt, to a. line of £5. In addition, a penalty of sixpence per month automatically accrues if payment is not made within -one month of the due date. Any employer who employs for more than seven days a person who is more than one month, in arrear with an instalment of the Registration a Levy, is liable on summary conviction to a;iiitie of £2O. Employers may deduct the amount of any overdue lev- r ies from the .wages payable to eiuoloy- ' ees. The employment. charge on income other than salary or. wages is payable at the rate of 8d in, v tlie £ by all persons wlio have, attained the ago of twenty years other than those entitled to statutory exemption. An exemption of £SO is allowed to women taxpayers in respect of.. income other than salary or wages. A penalty of 10 per ,cent, accrues .Yon the amount of any instalment not paid within one month of the duel,date- Further information may be obtained at any Money Order Office or from the Commissioner of Taxes, Employment Tax Division, Land and Jjacomo Tax Department, Wellington, 0.1.