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, 1944

Appendix to the Journals of the House of Representatives, 1944 Session I, H-09a

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1944 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, 1944

Presented to both Houses of the General Assembly pursuant to the Provisions of the Social Security Act, 193S

REPORT 1 have the honour to present herewith a report upon operations carried out by the Land and Income Tax Department during the financial year ended 31 st March, 1944, 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 — (a) A registration fee ; and (b) 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 Post and Telegraph Department continued its valuable assistance as agent in the collection of the registration fee and of the social security and national security charge. 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 prom Payment op the Registration Feb (i) Registrations Males (twenty years of age and over) . . .. . . 581,033 Youths (males sixteen to twenty years of age) .. .. 53,419 634,452 Females .. .. .. .. .. ' .. .. 624,036 Total number of live registrations as at 31st March, 1944 . . 1,258,488

(ii) Exemptions from Payment of the Registration Fee granted during the Year ended 31st March, 1944, in respect of Instalments due for that Year

Number of Persons granted Kxemption. , May, 1043 Instalment: Males, Females, M , Tw ., ntiV v .,„,.„ ,,„,, nv ,. r Total and Youths. M,ueB iwlat y *^ ls an(1 <"" r - Number of On Aouount of InstalMales ments TwTntU tw„i August, November, February, exempted. v™™aml Females.t Youths.t „,"„„ 1043, In- 1843, In- 1044, inover * stalmont. stalment. stalment. (a) War pensioners (1914-19 1,686 3 .. 1,689 1,632 1,459 1,255 6,035 war) : Total disablement (6) Beneficiaries (monetary bene- 26,418 -10,737 299 67,454 26,118 21,985 18,698 134,255 fits), Social Security Fund (c) Unemployed, inmates of 2,128 1,673 214 4,015 2,138 2,039 1,972 10,164 hospitals, prisons, &c. (d) Students and members of 1,105 9,395 4,955 15,455 896 627 380 17,358 religious bodies (e) Members of His Majesty's j. J % J :|: $ X t Forces (/(Hardship.. .. .. 1,666 1,191 29 2,886 1,820 1,757 1,508 7,971 — — ■ ' ■ -- —_— if Totals .. .. 33,003 52,999 5,497 91,499 32,604 27,867 23,813 175,783 * Males twenty years of age and over are liable for quarterly instalments of (is. each, payable in February, May, August, and November each year. t Females and youths are liable for 5s. annually .payable in May. :[: Figures not for publication.

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(iii) Exemptions from Payment of the Registration Fee granted during the Year ended 31st March l944, in respect of Instalments due for Year ended 31st March, 1939, 1940, 1941, 1942, and 1943

Summary: Total number of instalments exempted under (ii) and (iii) above, 211,107 at ss. each, amount involved, £52,799 ss. (does not include exemptions granted to members of His Majesty's Forces). (b) Statement of Receipts fob the Year ended 31st March, 1944 £ s. d. £ s. d. Registration fee .. •• •• 551,063 19 I Registration fee penalties .. •• •• •• 30,434 18 11 8 581,498 18 0 Social security charge on income (Is. in the pound)— Charge on salaries and wages paid by cash .. .. 6,600,680 17 10 Charge on salaries and wages paid by stamps .. .. 1,960,897 17 2 8,561,578 15 0 Other than salary and wages .. .. • • ■ ■ 4, 234, 529 6 4 12,796,108 1 4 Total £13,377,606 19 4 (c) Statement of Exemptions granted from Payment of the Combined Charge on the Grounds of Hardship Number of exemptions granted in whole or in part .. .. .. .. • • 1,333 Amount of social security charge and national security tax remitted .. .. £13,466 4s. Bd. F. G. Oborn, Commissioner of Taxes.

Approximate Cost of Paper.—Preparation, not given ; printing (475 copies), £3 17s. 6d.

By Authority: E. V. Paul, Government Printer, Wellington. —1944.

Price 3d.\

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Number of Persona granted Exemption. May, 1939, May, 1940, May, 1941, May, 1942, Males Twenty Years and over. Instalments: Males, Females, and Youths. Total August, "November, February, Number of , t f 1939, 1939, ' 1940, InstalOn Account oi | Total MaVj August, November, February. ments 1 Males, May, 1940, 1940, 1941. exempted. Twenty Females.t Youths.'f 1940, May, August., November, February, | Years and 1941, May, 1941, 1941, 1942, over.* 1942. ' August, November, February, 1942, Instal-1942, Instal- 1943, Instalments. ments. ments. (а) War pensioners (1914-19 57 .. .. 57 270 423 797 1,553 wari : Total disablement _ ,, (б) Beneficiaries (monetary bene- 916 3,626 33 4,575 4,309 b,bb7 1-,019 2 ,570 fits), Social Security Fund (c) Unemployed, inmates of 231 456 47 734 355 495 1,036 2,620 hospitals, prisons, &c. . (d) Students and members of 14 430 141 080 70 117 -54 ,0„6 religious bodies . (e) Members of His Majesty's % X t t + + + I (/) Hardship" 137. 411 6 554 278 484 1,329 2,645 Totals .. •• 1,355 4,923 227 6,505 5,288 8,186 15,435 35,414 » kales twentv vears 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. t Figures not for publication.