170
THE NEW ZEALAND GAZETTE.
[No. 3

(a.) A non-resident agent shall not act as agent, and a non-resident trader shall not carry on business, unless he is the holder of a warrant in that behalf from the Commissioner under this Act, or a Collector of Customs.

(b.) The warrant shall be in the prescribed form, and shall be issued without fee, either by such Commissioner or any Collector of Customs, on application in that behalf.

(c.) In every case where the warrant is issued by a Collector of Customs he shall duly notify such Commissioner.

(d.) In all proceedings against any person for breach of paragraph (a) of this section it shall lie on the defendant to prove that he is a warrant-holder by producing the warrant or by satisfactorily accounting for its non-production.

(e.) The warrant-holder shall make returns at such times and in such manner in all respects as the Commissioner requires, either generally or in particular cases.

(f.) The Commissioner may from time to time, as he thinks fit, assess any specified non-resident agent or non-resident trader for income-tax in respect of any specific transaction, or of all transactions during any specified period, and may fix the amount of the tax at the rate then last in force (if the rate of tax is not then fixed by law), and on the assumption that the specified transaction or, as the case may be, all the transactions during the specified period have produced such net profit as the Commissioner deems likely to have been made.

(g.) The tax so fixed by the Commissioner shall be payable on demand, and shall be recoverable forthwith in the same manner in all respects as in the case of income-tax in arrear.

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16. BOND.

The Land and Income Assessment Act, 1908, and its amendments.

Know all men by these presents that I , of (taxpayer), trading under the style and title of , and , of , and* , of (sureties), are held and firmly bound unto our Sovereign Lord King in the sum of sterling, to be paid to our said Lord the King, his heirs and successors; to which payment well and truly to be made we bind ourselves and every of us, jointly and severally, for and in the whole, our and every of our heirs, executors, and administrators, firmly by these presents. Sealed with our seals. Dated this† day of , one thousand nine hundred and .

WHEREAS by the Land and Income Assessment Act, 1908, and its amendments it is provided that if at any time the Commissioner of Taxes 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, deposit, or otherwise to the satisfaction of the Commissioner for the due assessment and payment of income-tax on the profits derived from such business; and whereas it appears that the said so intends to establish or carry on business in New Zealand, and hath proposed to give the security of these presents for the due assessment and payment of all income-tax that may be levied upon or be payable by him in respect of such business or the profits derived therefrom, and the said Commissioner has agreed to accept such security: Now, the condition of the above-written bond or obligation is such that if the said shall, upon demand, make to the said Commissioner such returns or statements as he (the said Commissioner) may from time to time require, and shall also pay to the said Commissioner all income-tax which under the provisions of the said-recited Act or the regulations thereunder may be lawfully assessed or levied upon or in respect of the profits arising from the said business, then the above-written bond or obligation shall be void, but otherwise shall be and remain in full force and virtue.

[L.S.]
[L.S.]
[L.S.]

Signed, sealed, and delivered by the above-named in the presence of .

• Names, residences, and occupations of taxpayer in words at length, and of two sureties.
  † Date of first signature in words at length.

17. RECEIPT FOR DEPOSIT.

The Land and Income Assessment Act, 1908, and its amendments.

£ .
RECEIVED from , of , the sum of £ , by way of deposit made pursuant to section 90 of the Land and Income Assessment Act, 1908, as security for the due assessment and payment of income-tax on the profits derived from the business of .

Such deposit to be returnable at the discretion of the Commissioner of Taxes.

Dated this day of , 19 .

Countersigned by , Collector of Customs, or Receiver of Land and Income Tax.

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18. RETURN OF INCOME BY TRAVELLING THEATRICAL COMPANY OR OTHER TRAVELLING PUBLIC ENTERTAINERS.

The Land and Income Assessment Act, 1908, and its amendments.

RETURN of the Income of [Name in full, occupation, and postal address], made in pursuance of the Land and Income Assessment Act, 1908, and its amendments, and the Regulations thereunder.

Income derived during the Year ending 31st March, 19 .

Amount.
£

Gross income (as per details shown) .. ..

Total deductions (as per details shown): Losses, outgoings, and expenses incurred in the production of the gross income stated above ..

Net income .. .. ..

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I, the person making the foregoing return, do solemnly and sincerely declare that it contains true and accurate details of the several matters and things set forth. And I make this declaration under the provisions of the Land and Income Assessment Act, 1908, and its amendments.

Dated this day of , 19 .

[Usual signature.]

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Names, Addresses, and Shares of Partners.

(To be filled up in the case of returns made by or on account of a firm.)

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Return of Persons in my [our] Service or Employ during the Period for which the Return is made.