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THE NEW ZEALAND GAZETTE.
[No. 3

Regulations under the Land and Income Assessment Act, 1908, and Amendment Acts, 1912 and 1913.

LIVERPOOL, Governor.
ORDER IN COUNCIL.

At the Government House at Wellington, this fourteenth day of December, 1914.

Present:
HIS EXCELLENCY THE GOVERNOR IN COUNCIL.

IN pursuance and exercise of all powers and authorities vested in him by the Land and Income Assessment Act, 1908, and its amendments (hereinafter termed “the Acts”), His Excellency the Governor of the Dominion of New Zealand, acting by and with the advice and consent of the Executive Council of the said Dominion, doth hereby revoke all regulations made or deemed to have been made under the Acts, and in lieu thereof doth hereby make the following regulations under and for the purposes of the said Acts, and doth declare that such regulations shall come into force on the date of their publication in the New Zealand Gazette.

REGULATIONS.

General.

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

2. A notification in the New Zealand Gazette that any person therein named has been appointed for the purposes of the Acts 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 authorized to act in the capacity mentioned in such notification.

3. 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.

4. The office of the Receiver of Land and Income Tax shall be open daily to the public for the transaction of business from 10 a.m. to 4 p.m., except on public holidays, and except on Saturday, on which day the office shall be open from 10 a.m. to 12 noon.

Returns.

5. All returns of land or income shall be furnished to the Commissioner for the purposes of the Acts, 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 is 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 and profit and loss account 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 Acts 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 Acts 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 Acts 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 special information required by the Acts to be made by or on behalf of an occupier of land held or occupied as a small grazing-run or for pastoral purposes shall be that indicated in the form numbered 7 in the Schedule hereto.

12. The special information required by the Acts to be made by or on behalf of a person, firm, or company from dealing in land shall be that indicated in the form numbered 8 in the Schedule hereto.

13. The form of return of income required by the Acts to be made by or on behalf of a manufacturing or general trading company shall be that set forth and numbered 9 in the Schedule hereto.

14. 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 9 in the Schedule hereto.

15. The form of return of income required by the Acts to be made by or on behalf of an insurance or guarantee company (other than a life-insurance company) shall be that set forth and numbered 10 in the Schedule hereto.

16. The form of return of income required by the Acts to be made by or on behalf of a life-insurance company shall be that set forth and numbered 11 in the Schedule hereto.

17. The form of return of income required by the Acts to be made by or on behalf of a company formed for mining purposes shall be that set forth and numbered 12 in the Schedule hereto.

18. The forms of return of income required by the Acts to be made by or on behalf of an agent of a non-resident trader, or a consignee, or by or on behalf of a non-resident trader, shall be those set forth and numbered 13 and 14 in the Schedule hereto.

19. The form of warrant to be issued to non-resident agents or non-resident traders shall be that set forth and numbered 15 in the Schedule hereto.

20. If any such agent or trader carries on business within New Zealand without the aforesaid warrant he shall be liable to a fine of not less than £2 nor more than £50.

21. Whenever the Commissioner has reason to believe that any taxpayer establishing or carrying on business in New Zealand intends to carry on such business for a short time only, he may at any time and from time to time require such taxpayer to give security by way of bond, in the form set forth and numbered 16 in the Schedule hereto, or by way of deposit, the form of receipt for which shall be that set forth and numbered 17 in the Schedule hereto, to the satisfaction of the Commissioner, for the due assessment and payment of income-tax on the profits derived from any such business.

22. If any taxpayer refuses to enter into a bond or to pay a deposit when required to do so by the Commissioner he shall be liable to a fine of not less than £10 nor more than £50.

23. The form of return of income required by the Acts to be made by a travelling theatrical company, or other travelling public entertainers, shall be in the form set forth and numbered 18 in the Schedule hereto.

24. The form of return of income required by the Acts to be made by every company engaged in shipping shall be that set forth and numbered 19 in the Schedule hereto.

25. The form of return of income to be made by or on behalf of an owner or charterer of shipping resident outside New Zealand shall be that set forth and numbered 20 in the Schedule hereto.

26. When any taxpayer outside New Zealand, or whose chief office is outside New Zealand (hereinafter called “the principal”), carries on business in New Zealand by means of any ship owned by him or under charter to him, such principal’s agent in New Zealand shall be assessed and be liable to income-tax on £5 in every £100 of the total amount payable to such principal or to his agent (whether such amount be payable in New Zealand or beyond New Zealand) in respect of passengers, live-stock, and goods shipped in New Zealand and carried by any such ship.

27. In all cases where the principal has no recognized agent in New Zealand, or when the agent fails to make returns, the Commissioner or a 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.

28. 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.

29. When any principal as aforesaid charters any ship to a person resident in New Zealand and carrying on business therein, the principal’s agent in New Zealand, or, if there is no agent therein, then the person to whom the ship is chartered, shall be assessed and be liable to income-tax on £5 in every £100 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.

30. The return of persons employed by any local authority, company, public department, firm, or person, to be furnished as required by the Acts, shall be that indicated in the form numbered 6 in the Schedule hereto; and shall be made by