2856

THE NEW ZEALAND GAZETTE.

SCHEDULE H.—SPECIAL RETURN (under Section 108) by
MASTER or AGENT of SHIP, on behalf of NON-RESIDENT
PERSON, FIRM, COMPANY, or PUBLIC AUTHORITY deriving
income from the Carriage by Sea of Merchandise, Mails, or
Passengers shipped or embarked in New Zealand for the
undermentioned Voyage :—

Principal’s name : . Agent’s name :
Address : Address : .

Vessel : Owner : . Voyage from .
Freights by Weight. Freights by Measure- Other Freights.
ment.
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.
To
Date :
Passages, &c. Gross Total Freights and
Passages, &c.
£ s. d. £ s. d. £ s. d.
Tax payable on total assessable income to date.. £ s. d.
Less total previous payments since 31st
March last ..
Balance now paid, voucher No. , of
19 ..
......, Officer of Customs.
Assessable income (5 per cent. or 10 per cent.)..
Assessable income for previous assessments since
31st March last:
Tax : £ Date :
,, £ ,, ,, £ ,, ,, £ ,, ,, £ ,, ,, £ ,, ,, £ ,, ,, £
£ Total .. £
Dated at , this day of , 192 .
Signature of Agent :
[Office Stamp.]
A signed copy of freight-list may be attached, showing
required particulars.
This form when completed to be forwarded direct to Commissioner of Taxes, Wellington.
Duplicate copy to be retained by Collector of Customs and file
with office copy of manifest.
I, , Master [Agent] of , do hereby declare
that I have the means of knowing and do certify that the
names, addresses, dates, places, quantities, rates, amounts, and
other particulars entered by me on the face hereof are true
and correctly stated.
, Master [or Agent].
Compared with bills of lading, freight-lists, charter, contract, or agreement and found correct.
......, Officer of Customs.

Notice to Masters or Agents.

1. This return must be filled in by masters or agents of
   vessels shipping or embarking cargoes or passengers, coast-
   wise or foreign, whenever freights, passage-moneys, or charter-
   moneys are payable to or collected for non-resident persons,
   firms, companies, or authorities who have not made special
   arrangements with the Commissioner of Taxes for returns
   direct to him.
2. Where for any voyage non-resident owners or charterers
   claim they are deriving no income, or the gross income of
   non-resident is stated at less than the actual total freight
   and passage-money, the master or agent must give in writing
   any required particulars (such as names and addresses of
   parties, date, place, and precis of terms) from charter, con-
   tract, or agreement, producing same to the clearing-officer
   or attaching a copy hereto, to prove such claim or statement.

Notice for Clearing-officer.

1 Where tax is not collected by reason of special authority
from the Commissioner, this authority should be retained
and filed with the ship’s papers.
2. If any exemption is allowed under notice 2 above, the
clearing-officer should state clearly thereon under which clause
of official instructions no tax has been collected.
3. If agent cannot produce satisfactory evidence of freight,
rates, &c., the Collector should make an assessment of income
at a maximum percentage of freight, &c., estimated at maximum known current rates.

SCHEDULE I.—RETURN OF INCOME BY NON-RESIDENT
TRADER.

Business carried on in New Zealand by Non-resident Trader
for Year ended 31st March, 19

Name Description Gross Estimated Amount
of Address. of Proceeds Rate of of
Trader. Goods.* Business. Profits Profits
of
Business. per Centum.

Total .. .. .. .. £

• Here state “Soft goods,” “Ironmongery,” &c., as the case may be.
  Goods received from Abroad and sold in New Zealand on
  Consignment Account for Year ended 31st March, 19

Name Description Net Estimated Amount
of Address. of Proceeds Rate of of
Consignor. Goods.* Account Profits Profits
Sales. per Centum.

Total .. .. £

• Here state “Soft goods,” “Ironmongery,” &c., as the case may be.

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

Period from to , 19

Name of Customer. Address. Invoice. Estimated
Net
Profit.

Total .. .. .. £

FORM No. 4.
NOTICE TO MAKE RETURNS OF LAND.
Under the Land and Income Tax Act, 1923.
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 com-
pany within the meaning of the said Act, whether a taxpayer
or not, being owner of land in New Zealand, is hereby re-
quired 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.