EMPLOYMENT TAXATION.

Waikato Times, Volume 121, Issue 20260, 31 July 1937, Page 11

EMPLOYMENT TAXATION.

In this Issue appears an intimation from the Commisioner of Taxes that an instalment of Ihe registration levy becomes due on August i, and that on the same dale there also falls due the second instalment of the employment charge on Income other than salary or wages derived during the year ended March 31, 1937. Payment may be tendered at any money order office. The registration levy Is payable by all male persons of twenty years of age or over. Failure To pay renders defaulters liable, on sumrnarv conviction to a fine of £‘s. 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 Ilian one month in arrears with an instalment of the registration levy, is liable on summary conviction to a fine of £2O. Employers may deduct the amount, of any overdue levies from the wages payable to The employment charge on income oilier than salarv or wages is payable at Ihe rate of Sd. in the £ by all persons who have attained the age of twenty years. An exemption of £3O is allowed lo woman taxpayers in respect, of income oilier Ilian salary or wages. A penally of 10 per cent accrues on Ihe amount of an inslalment, not paid within one month of the due dale. Further information may be obtained at any money order office or from the" Commissioner or Taxes, Employment. Tax Division, Land and Income Tax Department, Wellington. Cl.