H.—9a

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.