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, 1945

Appendix to the Journals of the House of Representatives, 1945 Session I, H-09a

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1945 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, 1945

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 31st March, 1945, 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. During the year the work preparatory to decentralizing the Department, including the sections charged with the collection of the combined security charges, was commenced, and that revenue will be collected by the district offices as they are established. 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), (6), and (c) hereunder : — (a) Statement showing Number op 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) .. .. .. 581,298 Youths (males sixteen to twenty years of age) .. .. 56,472 637,870 Females .. .. .. .. .. .. .. 624,768 Total number of live registrations as at 31st March, 1945 .. 1,262,638

(ii) Exemptions from Payment of the Registration Fee granted during the Year ended 31st March, 1945, in respect of Instalments due for that Year

Number of Persons granted Exemption. May, 1944 Instalment: Males, Females, M , Twonfv v . nr . ftvpr Total and Youths. Malcs twenty Years and over. Nu mbe lof On Account of InstalMales ments Twonfv Tnfoi August, November, February, exempted. Years and 3?emales 't Youths.f Mav 1944 1044, In- 1944, In- 1945, Inover!* stalment. stalment. stalment. {a) War pensioners (1914-19 1,634 3 .. 1,637 1,571 1,354 775 5,337 war) : Total disablement (6) Beneficiaries (monetary bene- 27,211 35,170 268 62,649 27,686 22,558 18,738 131,631 fits), Social Security Fund (c) Unemployed, inmates of 2,380 1,789 176 4,345 2,323 2,233 1,884 10,785 hospitals, prisons, &c. (d) Students and members of 1,056 6,739 7,315 15,110 1,037 594 381 17,122 religious bodies (e) Members of His Majesty's J % J J { ,$ t % Forces (/) Hardship.. .. .. 1,921 1,201 32 3,154 2,013 1,884 1,732 8,783 Totals .. .. 34,202 44,902 7,791 86,895 34,630 28,623 23,510 173,658 * 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. t Figures not for publication.

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(iii) Exemptions from Payment of the Registration Fee granted during the Year ended 31st March 1945, in respect of Instalments due for Year ended 31st March, 1939, 1940, 1941, 1942, 1943, and 1944

Summary: Total number of instalments exempted under (ii) and (iii) above, 198,003 at ss. each, amount involved, £49,500 15s. (does not include exemptions granted to members of His Majesty's Forces). (b) Statement of Receipts for the Year ended 31st March, 1945 £ £ Registration fee .. .. .. .. .. .. .. 574,436 Registration fee penalties .. .. .. .. .. .. 21,154 595,590 Social security charge on income (Is. in the pound)— Charge on salary ancl wages .. .. .. .. .. 8,785,454 Charge on income other than salary and wages .. .. .. 4,878,404 13,663,858 £14,259,448 (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 .. .. .. .. .. 1,149 Amount of social security charge and national security tax remitted .. .. .. £15,010 F. G. Ojjorn, Commissioner of Taxes.

Approximate Cost of Paper.—-Preparation, not given ; printing (470 copies), £5

By Authority: E. Y. Paul, Government Printer, Wellington.—l94s. Price 3d]

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Number of Persons granted Exemption. MaleS ' Males Twenty Years and over" Number of On Account of August, November, February, Males, Total, 1939, 1939, 1940, . "!SntL Twenty + Yolltha t May, 1939, to to to exempted. Years and females.t Yout . r to August, November, February, over.* May, 1943. 1943, 1943, 1944, Instalments Instalments Instalments I (a) War pensioners (1914- 19 29 .. .. 29 46 318 544 937 war) : Total disablement (b) Beneficiaries (monetary bene- 738 2,798 I 3,537 1,443 5,377 8,923 19,280 fits), Social Security Fund (c) Unemployed, inmates of 273 131 40 444 229 369 581 1,623 hospitals, prisons, &c. (d) Students and members of 26 151 156 333 37 120 152 642 religious bodies (e) Members of His Majesty's tttttttt Forces (/) Hardship.. .. .. 152 264 8 424 239 460 740 1,863 Totals .. .. 1,218 3,344 205 4,767 1,994 6,644 10,940 24,345 * 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. t Figures not for publication.