UNEMPLOYMENT TAX

Rotorua Morning Post, Volume 2, Issue 340, 29 September 1932, Page 6

UNEMPLOYMENT TAX

OFFICIAL INSPECTIONS TO BE CARRIED OUT An advertisement appears in another column of this issue drawing the attention of taxpayers to their obligations under the Unemployment Act and its amendments. The task which confronts the Unemployment BOard in verifying the payment of tax by all persons who are liable, is one of considerable magnitude; but "a number of inspectors have beep appointed and those who have defaulted in any particular would be well advised to discharge their obligations without delay, as it is intended that proceedings shall be instituted in cases where the payment of tax has been evaded. Unemployment relief taxation takes three forms, namely, the general unemployment levy; the emergency charge on income other than salaryor wages, and the emergency unemployment charge on income other than salary or wages. In addition to the liability of the actual taxpayer, employers, as such, have additional responsibilities laid upon them, inasmuch as they are liable to a penalty for employing persons who, being required to do so, have failed to register under the act, or to pay all due instalments of the levy; employers are also required to deduct the amount of the tax from all wages paid by them and to account for the sum thus deducted, either by means of unemployment relief stamps, or (by special arrangement) to pay it in cash at a money order office. In this connection it should be noted that not only are actual money wages taxable, but also any additional emoluments such as board and lodging, free meals, rent free aceommodation, or allowances in lieu thereof. As a good deal of misconception appears to exist, it is necessary to point out that although all those who are liable for income tax will be liable for unemployment tax in one form or another, many persons who are not called upon to pay income tax will require to pay the unemployment tax, for the reason that exemptions for the purpose of ordinary income tax do not apply in the ease of the unemployment tax. The making of a declaration for the purposes of the Land and Income Tax Act does not fulfil the requirements of a declaration under the Unemployment Act, and many exemptions allowed under the former Act are not allowable under the Unemployment Act. Further information may be ob- , tained at any money order office, where the emergency unemployment* charge on income other than Salary or wages is also payable, or if preferred it may be remitted direct to the Commissioner of Taxes, Wellington. Any person who is in doubt as •to whether or not he or she is liable for this tax should enqujre from either of these sources as- to the position. (' ti * " t> *