774
THE NEW ZEALAND GAZETTE.
[No. 22

SCHEDULE I.—RETURN OF TOTAL BUSINESS DONE IN NEW ZEALAND, EITHER DIRECTLY OR INDIRECTLY, BY NON-RESIDENT AGENTS OR NON-RESIDENT TRADERS.

Period from __ to __, 19 __.

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SCHEDULE J.—RETURN OF INCOME BY RACING CLUB.
Return of Income for Year ended 31st March, 19 __ (or nearest Balance Date).

INCOME.

Totalizator receipts previous year .. £ __
Less totalizator tax previous year £ __
Less stakes current year .. £ __
Nomination and acceptance and forfeit fees .. .. ..
Gate-money (net amount, including admissions to stands) .. ..
Sale of privileges, cards, &c. (net amount) ..
Interest (not including interest on War Loans at 4½ per cent.) .. ..
Sundry receipts (rents, grazing, track fees, &c.) .. .. ..

Gross income .. .. .. £ __

DEDUCTIONS.

Salaries .. .. ..
Wages (including gate-keepers’ &c., but not including wages spent on improvements) .. .. ..
Repairs and maintenance (not to include improvements) .. .. ..
Printing, advertising, stationery, stamps, and telegrams, &c. .. ..
Rates and fire insurance .. ..
Interest—mortgage and bank overdraft.. ..
Racing Conference levies .. ..
General expenses (catering, legal, &c., but not including donations, land or income tax, or other amounts expressly disallowed by the Land and Income Tax Act, 1916) .. .. ..
Depreciation (if actually written off)—
Buildings: 4 per cent. on original cost—
wood .. ..
2½ per cent. on original cost—
brick .. ..
Machinery: 5 per cent. on diminishing value of power-driven machinery only .. .. ..
Fences, implements, &c.—nil. ..

Net income .. .. .. £ __

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FORM No. 4.
NOTICE TO MAKE RETURNS OF LAND.
Under the Land and Income Tax Act, 1916.
Land and Income Tax Department,
Wellington, __, 19 __.

NOTICE is hereby given that, in pursuance of the above Act and the regulations made thereunder, every person and company within the meaning of the said Act, whether a taxpayer or not, being owner of land in New Zealand, is hereby required to make and furnish to me, in the prescribed form, returns of such land as at 12 o’clock noon on the 31st day of March, 19 __.

If the total unimproved value of the land of any person or company, as assessed under the Valuation of Land Act, 1908, does not exceed £500, a return of land need not be furnished.

And, further, notice is hereby given that such returns shall in all cases be delivered at or forwarded to the office of the Commissioner of Taxes, in the Government Buildings at Wellington, on or before the __ day of __, 19 __.

Commissioner of Taxes.

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FORM No. 5.
NOTICE TO MAKE RETURNS OF INCOME.
Under the Land and Income Tax Act, 1916.
Land and Income Tax Department,
Wellington, __, 19 __.

NOTICE is hereby given that, in pursuance of the above Act and the regulations made thereunder, every person and company, whether a taxpayer or not, having derived income within the meaning of the said Act during the year ending 31st March, 19 __, from any source or by any means which is made the subject of taxation under the said Act, is hereby required to make and furnish to me, in the prescribed form, returns of such income on or before the __ day of __, 19 __.

Returns of income are required to be furnished by all companies and persons in business (including farmers), whether for the whole or part of the income-year. They are also required from all persons in receipt of income from salary, wages, interest, rent, annuity, or other annual payment, where such income exceeds £250 per annum. The returns are required annually from such persons notwithstanding that by reason of the special exemptions allowable by law they may not be liable to pay tax.

And, further, notice is hereby given that such returns shall in all cases be delivered at or forwarded to the office of the Commissioner of Taxes, in the Government Buildings at Wellington.

Commissioner of Taxes.

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FORM No. 6.
LAND-TAX ASSESSMENT NOTICE, 19 —19 __.
Land and Income-tax Department,
Wellington, __, 19 __.

To __.

TAKE notice that you have been assessed for land-tax in respect of land owned as at 31st March, 19 __, as shown below.

If the particulars appearing hereon are incorrect in any respect, you may make an objection in writing, stating shortly the grounds of your objection. The objection must be received at the office of the Commissioner of Taxes, Wellington, not later than __, 19 __, otherwise the assessment must stand, and tax as assessed will become payable.

This notice should be retained for the purpose of checking the account when received. This is not a demand for tax, the due date for payment of which will be advertised and notified in the post-offices about the end of October.

Under this notice no objection to the value put on the land under the Valuation of Land Act, 1908, can be entertained.

Commissioner of Taxes.

Unimproved value of land (particulars hereunder) £ __
Exemption .. .. .. .. ..
Taxable amount .. .. .. .. ..

Tax £ s. d. Total tax payable. £ s. d.
Additional 33⅓ per cent. super-tax .. ..

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FORM No. 7.
INCOME-TAX ASSESSMENT NOTICE, 19 —19 __.
Land and Income Tax Department,
Wellington, __, 19 __.

To __.

Land and Income Tax Act, 1916, and Amendments.

TAKE notice that you have been assessed for income-tax in respect of income derived during the year ended on the 31st day of March, 19 __, as shown below.

If the particulars appearing hereon are incorrect in any respect you may make an objection in writing stating shortly the grounds of your objection. The objection must be received at the Office of the Commissioner of Taxes, Wellington, not later than __, otherwise the assessment must stand, and the tax as assessed will become payable.

This notice should be retained for the purpose of checking the account when received. This is not a demand for tax, the due date for payment of which will be advertised and notified in the post-offices about the end of January, 19 __.

Commissioner of Taxes.