THE WAGES TAX
THE UNEMPLOYMENT BOARD . EXPLAINS POSITION OF MAORIS. The Unemployment Board advises that there still appears to be some confusion in the minds of farmers and employers generally regarding the liabifity of Maoris under the Unemployment* Act. The position is that Maoris who do not become eontributors to the Unemployment Fund are not liable for payment of the unemployment levy of 5s per quarter nor for payment of the unemployment tax on income other than salary or wages. All Maoris of 16 years of age or over are, however, definitely liable for payment of wages-tax on all salary or wages earned. The wages-tax, one penny in each one shilling and eightpence or fraction thereof (ls in the £) is, in addition, a tax on emoluments. of any kind. In all cases where board, free housing or free quarters are provided for employees the value of such emoluments should be added to money wages and the tax calculated on the cohxbined total.
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Bibliographic details
Rotorua Morning Post, Volume 3, Issue 704, 2 December 1933, Page 6
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162THE WAGES TAX Rotorua Morning Post, Volume 3, Issue 704, 2 December 1933, Page 6
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