Mar. 28.] THE NEW ZEALAND GAZETTE. 763

Regulations under “The Land and Income Assessment Act, 1900.”

RANFURLY, Governor.

ORDER IN COUNCIL.

At the Government Buildings, at Wellington, this eighteenth day of March, 1901.

Present:

THE RIGHT HONOURABLE R. J. SEDDON PRESIDING IN COUNCIL.

IN pursuance and exercise of all powers and authorities vested in him by “The Land and Income Assessment Act, 1900” (hereinafter termed “the Act”), His Excellency the Governor of the Colony of New Zealand, by and with the advice and consent of the Executive Council of the said colony, doth hereby make the following regulations under and for the purposes of the said Act, that is to say:—

REGULATIONS.

1. These regulations shall come into force on the date when the same shall be published in the New Zealand Gazette.

2. The form of oath to be taken by every person employed under the Act shall be that set forth and numbered 1 in the Schedule hereto.

3. A notification in the New Zealand Gazette that any person therein named has been appointed for the purposes of the Act shall be conclusive evidence of such appointment without any further proof; and the production by any such person of a printed copy of the Gazette containing such notification, and his statement that he is the person named therein, shall be prima facie evidence that he is authorised to act in the capacity mentioned in such notification.

4. The printed or stamped signature of the Commissioner shall in all cases be sufficient, and any book, document, or writing bearing or purporting to bear his signature, either in writing, or printing, or by stamp, shall be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly.

5. All returns of land or income shall be furnished to the Commissioner for the purposes of the Act, either by posting the same to him or by delivering the same at his office, on or before such day as may be publicly notified by him.

6. The Commissioner shall give not less than fourteen days’ public notice of the dates on or before which returns of land or income shall be made, and such notice shall be in the forms set forth and numbered 2 and 3 respectively in the Schedule hereto.

7. No taxpayer required to furnish a return shall be exempted from any penalty he may have incurred by failure so to do by reason of his having received no notice to furnish the same, or by reason of his not having been supplied with a form of return; but it shall be the duty of such taxpayer to himself obtain all forms of returns which he shall be required to furnish.

8. To every return made by or on behalf of a person or company there shall be added a declaration by the person or public officer making the same that such return is true and accurate in all particulars; and to every return made by or on behalf of a company there shall be attached a copy of the balance-sheet issued or prepared for issue to shareholders last prior to the date of the return.

9. The form of return of land required by the Act to be made by or on behalf of a person or firm shall be that set forth and numbered 4 in the Schedule hereto; and the form of return of land required by the Act to be made by or on behalf of a company shall be that set forth and numbered 5 in the Schedule hereto.

10. The form of return of income required by the Act to be made by or on behalf of a person or firm shall be that set forth and numbered 6 in the Schedule hereto.

11. The form of return of income required by the Act to be made by or on behalf of a manufacturing or general trading company shall be that set forth and numbered 7 in the Schedule hereto.

12. The form of return of income received or receivable by debenture-holders, and on which the company, as agent, is liable to pay tax, shall be that indicated in the form numbered 7 in the Schedule hereto.

13. The form of return of income required by the Act to be made by or on behalf of a gold-mining company shall be that set forth and numbered 8 in the Schedule hereto.

14. The form of return of income required by the Act to be made by or on behalf of a life insurance company shall be that set forth and numbered 9 in the Schedule hereto.

15. The form of return of income required by the Act to be made by or on behalf of a fire and marine or accident insurance company shall be that set forth and numbered 10 in the Schedule hereto.

16. The form of return of income required by the Act to be made by or on behalf of an agent of a non-resident trader, or by or on behalf of a non-resident trader or a consignee, shall be that set forth and numbered 11 in the Schedule hereto.

17. The form of return of income required by the Act to be made by or on behalf of an occupier of pastoral lands of the Crown shall be that indicated in the form numbered 6 in the Schedule hereto.

18. The form of return of income required by the Act to be made by a shipping company shall be that set forth and numbered 12 in the Schedule hereto.

19. The return of persons employed by any local authority, company, public department, or person, to be furnished as required by the Act, shall be that indicated in the form numbered 6 in the Schedule hereto; and shall be made by the persons liable to make the same on or before the date required by the Commissioner.

20. In the case of a local authority such return shall be so furnished by the secretary, clerk, or other officer fulfilling the duties of secretary or clerk, and, if there shall be no such officer, then by the chairman of the local authority.

21. In the case of a company such return shall be furnished by the public officer thereof; and in the case of a person such return shall be furnished by the employer of the person or persons to whom the return relates.

22. Such observations and directions and extracts from the Act and regulations may be indorsed or noted on any form as the Commissioner may think fit; and references to such observations, directions, and extracts may be inserted in the form or be appended thereto.

23. The Commissioner may require or accept a special form of return of land or income where in his opinion special circumstances shall render it desirable.

24. Upon the completion of the assessments of income the amounts thereof shall be entered in an assessment-roll to be kept by the Commissioner.

25. The Commissioner shall give to each taxpayer whose name appears on the assessment-roll as liable to income-tax a notice of the making of the assessments. The form of notice to a person or a company respectively shall be that set forth and numbered 13 and 14 in the Schedule hereto.

26. The Commissioner shall give notice in such form as he thinks fit that all objections to the assessments of income are to be sent in to him on or previous to a day to be appointed in the notice; and he may refuse to entertain any objection which is not lodged with him on or before the last day appointed for lodging objections.

27. The objection to the assessment of income to be made by any person or company may be in the form numbered 15 in the Schedule hereto.

28. The Commissioner shall consider the objections, and may alter any assessment of income pursuant thereto; but any objection which is not allowed by the Commissioner shall, if the objector desires it, be heard and determined by the Stipendiary Magistrate.

29. The Commissioner shall notify objectors of the date and place where the Stipendiary Magistrate will sit for the purpose of hearing objections to assessments of income.

30. When any taxpayer outside the colony, or whose chief office is outside the colony (hereinafter called “the principal”), carries on business in the colony by means of any ship owned by him or under charter to him, such principal’s agent in the colony shall be assessed and be liable to income-tax on five pounds in every one hundred pounds of the total amount payable to such principal or to his agent (whether such amount be payable in the colony or beyond the colony) in respect of passengers, live-stock, and goods shipped in the colony and carried by any such ship.

31. In all cases where the principal has no recognised agent in the colony, or when the agent fails to make returns, the Commissioner of Taxes or Collector of Customs may make such assessment from such information as may be available to him, and the income-tax thereon shall be payable by the master of the ship to the Collector prior to the clearance of such ship.

32. The master or agent, upon paying the same, shall be entitled to a certificate from the Collector that the amount so paid has been paid under the provisions of these regulations, and such certificate shall be a sufficient warrant to the master or agent for the amount so paid.

33. When any principal as aforesaid charters any ship to a person resident in the colony and carrying on business therein, the principal’s agent in the colony, or, if there be no agent therein, then the person to whom the ship is chartered, shall be assessed and be liable to income-tax on five pounds in every one hundred pounds of the total amount of charter-money payable in any year to such principal or his agent in respect of the charter of such ship.

34. If any agent, importer, consignee, or other person shall refuse to make any return, or to produce any book, paper, or correspondence, or to answer any questions on oath, or to make any statutory declaration, pursuant to these regulations, he shall in each instance be liable to a penalty of not less than £2 and not more than £50.

35. The form of warrant to be issued to non-resident agents or non-resident traders shall be that set forth and numbered 16 in the Schedule hereto.