Page 2 Advertisements Column 1

Waikato Times, Volume 127, Issue 21177, 29 July 1940, Page 2

PU3LIC NOTICr OCIAL SECURITY CONTRIBU- i TION AND NATIONAL J SECURITY TAX. CHARGE ON INCOME OTHER " lAN SALARY OR WAGES: All . rsons (including trustees) and J mpanies liable for the Social Se- i rity charge on income other than lary or wages will, in respect of ch income derived during the year j ded 31st March, 1940, be liable i r the quarterly instalments due ; the Ist August and Ist November, * 40, and Ist February, 1941, com- j ited on the basis of the combined •cial Security and National Security te of 2s in the £, or in effect double : e amount of the Social Security _ arge instalment in each case. This •» ibility applies to all companies and - astees as aforesaid and also to all - rsons, male and female, ordinarily ' sident in New Zealand, who have : tained the age of sixteen years, cept persons in receipt of a war - nsion in respect of total disable- £ ent. The combined charge is payile on the same basis and under the { me procedure as if the Social Se- | rity charge payable was doubled \ respect of each of the three bailments above-mentioned. A pen- - ty of 10 per cent, will be incurred : 1 any amounts not paid within one onth after the due date thereof in ] ch case. As hitherto, payment, Lher in advance or otherwise, may , ■. made at any money order office forwarded direct to the Commis- ( Dner of Taxes, Wellington. Reipts already issued for payment of ly of the current year’s instalments the Social Security charge (e.g. ay 1940 instalment) will form the isis of re-calculation, and adjustent to the combined charge, of the stalments affected. Taxpayers are quired to present such receipts hen tendering payment of the Aug;t, 1940. and subsequent instalments. payment is remitted by post the iceipts or full particulars thereof Lould be forwarded with the remitnce. CHARGES ON SALARIES AND r AGES: All salaries and wages and her income liable to deduction of ►cial security charge at the source *e, in respect of amounts earned or drived for any period after the 21st ily, 1940. liable to deduction of Soal Security charge and National ccurity tax at the combined rate Id for every lOd, or part thereof, he combined charge is required to 2 deducted and accounted for on le same basis and under the same . rocedure as if the Social Security | large rate had been increased and 11 the provisions of the Social Seirity Act, 1938, and regulations iade thereunder apply to the comined charge in the same manner and i all respects as they apply to Social ecurity charge. The attention of mployers and other persons mak lg payments of salaries and wages nd other income liable to deduction f the charge at tne source is drawn j the above-mentioned provisions dating to penalties and fines for lilure to deduct the charge or failre to account in the proper manner >r amounts deducted. j SOCIAL SECURITY REGISTRA- ’■ lON FEE: On the Ist August an intalment of the Registration Fee five shillings) will become payable y all Male persons twenty years of ge or over who are ordinarily resi- I ent in New Zealand, other than j hose exempt. j All such persons, irrespective of ccupation, calling or status are reuired to be registered under the Soial Security Act and in possession f a coupon-book, whether or not in eceipt of income or entitled to exmption from payment of the fee. Jetails of the classes of persons enitled to claim exemption may be btained at any Money-order office, ogether with the necessary forms. . 'very person who is so entitled, in- j luding persons in receipt of an Age j Senefit under the Social Security Act i nd not in receipt of any other in- | ome, must complete the appropriate orm of application for exemption nd present it with the coupon-book t a Money-order office within seven lays after the last day for payment f the instalment. Such persons must laim their exemption in the manner ndicated above otherwise payment of he instalment may be demanded, t is essential that the full name and >ostal address of the holder of a ■oupon-book be entered on the relaive coupon before tendering paynent of an instalment. Any employer who employs for nore than seven days a person who las failed to register or who is in srrear with the Registration Fee is iable, cn summary conviction, to a ine of £2O. NEW COUPON-BOOKS: When payment of the August, 1940, instalnent is made, or exemption from payment thereof is claimed, a new :oupon-book for male persons twenty fears of age or over will be issued :overing the November, 1940, and subsequent instalments. Those persons who have already effected paynent of the August, 1940, instalment md who have not obtained a new :oupon-book should present their :urrent coupon-book, together with any loose receipts, at the nearest Money-order office in order that a lew coupon-book may be issued. IMPORTANT: Further information in connection with the Social Security charge, National Security tax or the Registration Fee may be obtained from any Money-order office. Taxpayers who are in doubt as to their liabilities should make enquiry as early as possible during the month of August, 1940, in order to avoid penalties for late payment of any amount they may be liable to pay during that month. J. M. PARK, 797 Commissioner of Taxes.

11l to ! A man cannot, leave a better iegac ut to the .world than a well-educate ianuly.— bcoiu