Page 9 Advertisement 1

New Zealand Listener, Volume 8, Issue 189, 5 February 1943, Page 9

SOCIAL SecUrITY ConTRIBUTION AND NATIONAL SECURITY TAX: Charge on income other than salary or wages: February instalment. The fourth quarterly instalment of the Social Security Charge and National Security Tax of 2/ 6 in the $ on income other than salary or wages derived during the year ended 31st March, 1942 fell due on 1st February. Amounts unpaid within one month following the due date incur 10% penalty. The charge is payable by: (a ) All persons aged 16 years or over ordinarily resident in New Zealand (includ- ing natives, but excluding persons receiv- ing total disability war pensions in respect of service in the 1914-1919 War ) (b) All companies, other: than those specifically exempted: (c) All trustees in respect of income derived by the estate Or trust, whether Or not the beneficiaries are entitled to re- ceive such income during the income year. Payment may be made at any money order office upon production of the pre- vious receipt Or remitted to the Commis- sioner of Taxes, Wellington, together with the previous receipt Or full particulars thereof. Social Security Registration Fee: ~A quarterly instalment (5 / -) is payable on 1st February by male persons aged 20 years Or over ordinarily resident in New Zealand who are not exempt: Exemption details and forms may be obtained at money-order olfices. Every person entitled to exemption (including those receiving Age Benefits under the Social Security Act but n0 other income) must complete the exemption application form and present it with his coupon-book at a money-order office within 7 days after the last day for payment of the instalment, otherwise pay ment may be demanded. Full name and postal address must be entered on the relative coupon before payment of any in- stalment. An employer employing for more than seven days a person unregis- tered 01 in arrear with the Registration Fee is liable on summary conviction to 8 fine of 820. All persons ordinarily resident in New Zealand must register under the Social Security Act within one month of attaining the age of sixteen and obtain a coupon-book: Any person who fails to register within the time allowed commits an ofrence and is liable on summary con- viction to a fine of 85 0. J. M. PARK, Commissioner of Taxes: