INCOME TAX

Wairarapa Times-Age, 28 January 1943, Page 3

INCOME TAX

NEED FOR FURNISHING RETURNS

WITHIN STIPULATED TIME. MASTERTON FARMER FINED. Thomas Archibald Brown, sheep farmer, “Waihi,” Masterton, was charged in the Masterton Magistrate’s Court this morning that, being a person in business during the year ended June 30, 1942, he.failed to furnish to the Commissioner of Taxes within two months of the date of his annual balance a return on the prescribed form setting out a complete statement of all the income derived during the year ended January 30, 1942, the date of his annual balance. The Magistrate, Mr. H. P. Lawry, S.M., imposed a fine of £3 and £3 3s costs. Mr. R. R. Burridge, Cown Prosecutor, said the charge was not one of tax evasion, but of failing to furnish returns within the time prescribed. Some 200 prosecutions were being taken by the Department. Considerable publicity had been given to the fact that returns had to be furnished. The defendant’s returns since 1939 had been 10, 9, 3 and 6 months late. Mr. Burridge said that as a general policy the Land and Income Tax Department now viewed such'% cases as serious. Through the Press and by poster every effort had been made to warn taxpayers of their obligations. Through the shortage of labour the Department was unable to send out inspectors to bring delinquents to book. Mr. Burridge asked that a fine should be imposed which would ensure that members of the public would send in their returns in time or at least obtain an extension of time. “It must be clearly understood that in no way is there any evasion of the tax,” said Mr. N. G. F. Whiteman, who appeared for the defendant. His client, he said, had paid all his commitments to the State. Of the few prosecutions laid in Masterton it was singularly unfortunate that the Department should select Mr. Brown as an example. Mr. Brown had taken an active part in the Home Guard and had risen to the tank of captain. He was zone signals officer and his district went from Dannevirke to Cape Palliser. Mr. Brown had undergone courses in camp over the war years and had labour shortages on his farm. At least a quarter of his time was devoted to Home Guard work. In addition, it was unfortunate that his client’s accountant Who was a captain in the Lines of Communication (Masterton) Company also had his time taken up largely in military duties. Mr. Lawry said that an addition of £1 to the nominal fine would meet the case.