PUBLIC NOTICE. SOCIAL SECURITY CONTRIBUTION AND NATIONAL SECURITY TAX. CHARGE ON INCOME OTHER THAN C SALARY OR WAGES: All persons (including trustees I and companies liable for the Social Security charge on income other than salary or wages will, in respect of such income deiived dining the year ended March 31. 1940. be liable for the quarterly instalments due on August 1 and November 1. 1940. and February 1. 1941. computed on the basis of the combined Social Security and National Security rate of 2.- in the £, oi in effect double the amount of the Social Security, charge instalment in each case. This liability applies to all companies and trustees as aforesaid, and also to all persons, male and female. ordinarily resident in New Zealand. .who have attained the age of sixteen years, except persons in receipt of a war pension in respect of total disablement. The combined charge is payable on the same basis and undei. the same procedure as if the Social Security charge payable was doubled in respect of each of the three instalments above-mentioned. A penaltj* of 10% will be incurred on any amounts not paid within one month after the due date thereof in each case. As hitherto, payment, either in advance or otherwise. may be made at any money order office or forwarded direct to the Commissioner of Taxes, Wellington. Receipts already issued for payment of any of the current year s instalments of the Social Security charge! e.g.. May. 1940, instalment) will form the basis of re-calculation, and adjustment to the combined charge, of the instalments affected. Taxpayers are required to present such receipts when tendering payment of the August. 1940. and subsequent instalments. If payment is remitted by post, the receipts or full particulars thereof should be forwarded with the remittance. CHARGE ON SALARIES & WAGES: All salaries and wages and other income liable to deduction of social security charge at the source are, in respect of amounts earned or derived for any period after July 21, 1940. liable to deduction ol Social Security charge and National Security tax at the combined rate of Id for every lOd or part thereof. The combined charge is required to be deducted and accounted for on the same basis and under the same procedure as if the Social Security charge rate had been increased and all the provisions of the Social Security Act. 1938, and regulations made thereunder apply to the combined charge in the same manner and in all respects as they apply to Social Security charge. The attention of employers and other persons making payments of salaries and wages and other income liable to deduction of the charge at the source is drawn to the above-mentioned provisions relating to penalties and fines for failuie to deduct the charge or failure to account in the prooer manner for amounts deducted. SOCIAL SECURITY REGISTRATION FEE: On August 1 an instalment of the Registration Fee (five shillings) will become payable by all male persons twenty years of age or over who are ordinarily resident in New Zealand, other than those exempt. All such persons, irrespective of occupation, calling or status, are required to be registered under the Social Security Act and in possession of a couponbook, whether or not in receipt of income or entitled to exemption from payment of the fee. Details of the classes of persons entitled to claim exemption may be obtained at any Moneyorder Office, together with the necessary forms. Every person who is so entitled, including persons in receipt of an Age Benefit under the Social Security Act and not in receipt of any other income, must complete the appropriate form of application for exemption and present it with the coupon-book at a Money-order office within seven days after the last day for payment of the instalment. Such persons must claim their exemption in the manner indicated above, otherwise payment of the instalment may be demanded. It is essential that the full name and postal address of the holder of a coupon book be entered on the relative coupon before tendering payment of an instalment. Any employer who employs for more than seven days a person who has failed to register or who is in arrear with the Registration Fee is liable, on summary conviction, to a fine of £2O. NEW COUPON-BOKS: When payment of the August, 1940. instalment is made,; or exemption from payment thereof is claimed, a new coupon-book for male persons twenty years of age or over will be issued covering the November, 1940, and subsequent instalments. Those persons who have already effected payment of the August. 1940. instalment and who have not obtained a new coupon-book should present their current coupon-book, together with any loose receipts, at the nearest Money-order Office in _ order that a new coupon-book may be issued. IMPORTANT: Further information in connection with the Social Security charge. National Security tax or the Registration Pee may bi* obtained from any Money-order oil ice. Taxpayers who are in doubt as to their liabilities should make enquiry as uirly as possible during the month )!' August. 1940. in order to avoid penalties for late payment of iuy amounts they may be liable ■I) pav during that mouth. J. M. PARK. Commissioner of Taxes.
3ULLICK-BLACKMORE ODDMENTS. ODDMENTS in Boys’ Pyjamas, sizes 5 U and 7. Warm winter weight. Only 3/6 pair.—At Bullick-Blackmore, Ltd. ODDMENTS in Men’s Pullovers, assorted patterns and shades. Only 12'6 and 15 '6 to clear.—At BullickBlackmore. Ltd. ODDMENTS in Boys’ Woollen Gloves —just the thing for frosty mornings. Only I'll pair.—At BullickBlackmore. Ltd. ODDMENTS in Boys’ Sports Coats. 6 only attractive Brown and Grey shades. Only 13/6 to clear. —At BullickBlackmore, Ltd. KENNER’S SALE. rpi-IE REDUCTIONS arc amazing at Kenner’s Furniture Sale. gAVE up to 6/- in the £1 at Kenner’s Sale. PURCHASE at Sale Prices from Kenx ncr’s. and bank the difference. |rr QUEEN STREET, Masterton (next '■* Hugo & Shearer's), Is the address.
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Wairarapa Times-Age, 29 July 1940, Page 7
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986Page 7 Advertisements Column 2 Wairarapa Times-Age, 29 July 1940, Page 7
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