LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1943

Appendix to the Journals of the House of Representatives, 1943 Session I, H-09a

H.—9a

1943 NEW ZEALAND

LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1943

Presented to both Houses of the General Assembly pursuant to the Provisions of the Social Security Act, 1938

REPORT

I have the honour to present herewith a report upon operations carried out by the Land and Income Tax Department during the financial year ended the 31st March, 1943, in the administration of the provisions of Part IV of the Social Security Act, 1938, relating to the assessment, collection, and recovery of the social security contribution, consisting of — (а) A registration fee ; and (б) A charge of Is. in the pound on salaries and wages and also on other income. All income is subject to a further charge for national security tax imposed by Part II of the Finance Act (No. 2), 1942, but figures relating to collections under that Act are not included in this report. The Department's activities throughout the year have been operated under increasingly difficult conditions owing to the release of further experienced officers for service with the Armed Forces. The result of the Department's operations during the year is shown by statements (a), (b), and (c) hereunder. (a) Statement showing Number of Persons registered under the Social Security Act, 1938, and Exemptions from Payment of the Registration Fee (i) Registrations Males (twenty years of age and over) .. .. • • 580,818 Youths (males'sixteen to twenty years of age) .. .. 55,796 636,614 Females .. • • • ■ • • • • • ■ • • ®09,044 Total number of live registrations as at 31st March, 1943 .. 1,245,658

(ii) Exemptions from Payment of the Registration Fee granted during the Year ended 31st March, 1943, in respect of Instalments due for that Year

Number of Persons grantod Exemption. - - Total May, 1942, Instalment: Males, Females, Males Twenty Years and over. Number of . - and Youths. J InstalOn account of ..Males, August, November, February, exempted. vTTAL Females.t Youths.f M J 1042 1042 > In " 1942 ' In " 1943 ' In " Years and May, 1J42. stalment. stalment. ' stalment. over.* (a) War pensioners (1 9 1 4- 19 2,207 3 .. 2,210 2,061 1,911 1,426 7,608 war) : Total disablement (ft) Beneficiaries (monetary bene- 26,911 30,204 289 57,404 23,845 20,826 14,656 116,7.U fits), Social Security Fund (c) Unemployed, inmates of 1,879 1,138 171 3,188 1,842 1,726 1,373 8,12J hospitals, prisons, &c. (d) Students and members of 803 5,577 3,988 10,368 760 579 359 12,066 religious bodies (e) Members of His Majesty's ttttt + tt (/) Hardship .. •• 918 862 15 1,795 922 827 156 3,700 Totals .. .. 32,718 37,784 4,463 74,965 29,430 25,869 17,970 148,234 » Males twenty years of age and over are liable for quarterly instalments of 5s. each, payable in February, May, August, and Novembe 1 each year. t Females and youths are liable for Bs. annually, payable in May. $ Figures not for publication.

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(iii) Exemptions from Payment of the Registration Fee granted (Luring the Year ended 31st March, 1943, in respect of Instalments due for Years ended 31st March, 1939, 1940, 1941, and 1942

Summary: Total number of instalments exempted under (ii) and (iii) above, _ 190,890 at ss. each, amount involved, £47,722 10s. (does not include exemptions granted to members of His Majesty's forces). (b) Statement of Receipts for the Year ended 31st March, 1943 £ s. d. £ s. d. Registration fee .. • • ■ • • • ■ • 540, 920 10 9 Registration fee penalties .. .. •• •• •• 23,346 3 2 564,266 13 11 Social security charge on income (Is. in the pound) — Charge on salaries and wages paid by cash .. • • 5,569,030 9 6 Charge on salaries and wages paid by stamps .. . . 1,850,177 810 7,419,207 18 4 Other than salaries and wages .. .. •• 4,204,838 10 2 11,624,046 8 6 Total £12,188,313 2 5 (c) Statement of Exemptions granted from Payment of the Combined Charge on tub Grounds of Hardship Number of exemptions granted in whole or in part .. • • •• Amount of social security charge and national security tax remitted .. . ■ £14,308 2s. J. M. Park, Commissioner of Taxes. Approximate Cost of Paper— Preparation, not given ; printing (448 copies), £3 10s.

By Authority: E. V. Paul, Government Printer, Wellington. 1943. Price 3d.]

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- i J " Number of Persons granted Exemption. May, 1939, May, 1940, and May, 1941, Instal- Males Twenty Years and over. Total ments : Males, Females, and Youths. Number of On account of 1 November, February, Instal- , Total, 1939, 1939, 194,0, ments Males, May, 1939, August, November, February, exempted. Iwenty Females.f Youths.f May, 1940, 1940, 1940, and 1941, and Years and an(1 and August, November, February, over.* May, 1941. 1941, Instal-1941,Instal-1942, Instalments. ments. ments. (a) War pensioners (19 14-1 9 194 . . .. 194 381 673 1,157 2,405 war): Total disablement (b) Beneficiaries (monetary bene- 2,591 2,888 30 5,509 5,515 9,166 14,703 34, fits), Social Security Fund , „„„ . (c) Unemployed, inmates of 209 228 30 467 337 565 1,069 2,43 hospitals, prisons, &c. (d) Students and members of 27 294 134 455 61 139 205 religious bodies (e) Members of His Majesty's (/) Hardship .. •• 152 313 11 476 268 334 982 2,060 Totals .. .. 3,173 3,723 205 7,101 6,562 10,877 18,116 42,656 ♦Males twenty years of age and over are liable for quarterly instalments of 5s. each, payable in February, May, August, and November each year. t Females and youths are liable for 5s. annually, payable in May.