MAY 26.

THE NEW ZEALAND GAZETTE.

1381

Regulations as to Unemployment-relief Tax levied on Income other than Salaries and Wages.

BLEDISLOE, Governor-General.

ORDER IN COUNCIL.

At the Government Buildings, at Wellington, this 25th day of May, 1932.

Present:

THE RIGHT HON. G. W. FORBES, presiding in Council.

IN pursuance and exercise of the powers conferred on him by the Unemployment Act, 1930 (hereinafter referred to as “the said Act”), His Excellency the Governor-General 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 the Unemployment-relief Tax Regulations, 1931 (No. 2), (being regulations made under the said Act, by Order in Council dated the twenty-fifth day of September, one thousand nine hundred and thirty-one, and published in the Gazette of the twenty-sixth day of the same month, at page 2875), and in lieu thereof doth hereby make the regulations hereinafter set forth; and doth hereby declare that the regulations hereby made shall come into force on the date of the publication of this Order in Council in the Gazette.

REGULATIONS.

1. (1) THESE regulations may be cited as the Unemployment-relief Tax Regulations, 1932.

(2) These regulations apply only with respect to the emergency unemployment charge levied on income other than salaries and wages.

INTERPRETATION.

2. In these regulations—

“Authorized officer” includes every Postmaster and every other Postal officer authorized in the course of his duties to receive payments of the emergency unemployment charge, and also includes every person who may be specially authorized by the Commissioner of Unemployment to receive payments of the emergency unemployment charge;

“The general unemployment levy” means the annual levy of twenty shillings payable as provided in the Unemployment Amendment Act, 1931;

“The emergency unemployment charge” means the emergency unemployment charge on income payable as provided in the Unemployment Amendment Act, 1931, as amended by the Unemployment Amendment Act, 1932, with reference particularly to the charge on income other than salaries and wages.

DECLARATIONS AS TO INCOME OTHER THAN SALARIES AND WAGES.

(a) Declarations by Men.

3. (1) Every person who is not wholly exempt from liability for the general unemployment levy (whether or not in receipt of income other than salary or wages) shall from time to time furnish declarations as to his income in accordance with this clause.

(2) Every person referred to in the last preceding subclause shall furnish to the Secretary of the Post and Telegraph Department a declaration in the form No. 1 in the Schedule hereto. If in such declaration the declarant does not disclose the amount of the income (if any) derived by him from any source other than salary or wages he shall, in addition, furnish to the Commissioner of Taxes a declaration in the form No. 2 in the said Schedule.

(3) Except as provided in clause 5 hereof (with respect to persons whose annual balance of accounts is on a date other than 31st March in any year), declarations as to income for the financial year ended 31st March, 1932, shall be furnished as aforesaid not later than 31st May, 1932, and declarations as to income for subsequent financial years shall be furnished not later than 31st May after the end of such financial year.

(b) Declarations by Women.

4. (1) Every woman ordinarily resident in New Zealand whose income from any source (other than salary or wages) for the financial year ended 31st March, 1932, or the corresponding date in any financial year thereafter, was more than £20 shall furnish declarations as to her income in accordance with this clause.

(2) Every person referred to in the last preceding subclause shall, in her discretion, either furnish to the Secretary of the Post and Telegraph Department a declaration of income other than salary or wages in the form No. 1 in the Schedule hereto, or furnish to the Commissioner of Taxes a declaration of such income in the form No. 2 in the said Schedule.

(3) Except as provided in clause 5 hereof (with respect to persons whose annual balance of accounts is on a date other than 31st March, in any year), declarations as to income for the financial year ended 31st March, 1932, shall be furnished as aforesaid not later than 31st May, 1932, and declarations as to income for subsequent financial years shall be furnished not later than 31st May after the end of such financial year.

SPECIAL PROVISIONS WHERE ANNUAL BALANCE ON DATE OTHER THAN 31ST MARCH.

5. Where the annual balance of the accounts of any person required to make a declaration of income under clause 3 or clause 4 of these regulations is on a date other than 31st March, the following special provisions shall apply:—

(a) The income of the declarant for any year ending 31st March shall be deemed to be of the same amount as the income for the financial year ending on the date of the annual balance nearest to the said date.

(b) The declaration or declarations of income for any such financial year shall be made not later than the 31st day of May nearest to the date of the annual balance.

(c) If the annual balance of accounts of any person to whom this clause applies has not been completed by the 31st day of May in any year, he shall on or before that date make a declaration as to his income for the year ending on the date of his last preceding annual balance, and instalments of the emergency unemployment charge shall be payable on the amount of such income.

(d) In the case of any person to whom the last preceding paragraph applies, a declaration as to income for the next financial year shall be made within one month after the completion of the balance of accounts for that year, and if the amount of income disclosed in such declaration is in excess of the amount disclosed in the former declaration the additional amount of the emergency unemployment charge payable in respect of such income by the declarant shall be forthwith paid. If in any such case the amount of income disclosed in the later declaration is less than the amount disclosed in the former declaration the amount of emergency unemployment charge paid in excess shall be credited towards payments thereafter to be made, or, with the approval of the Minister of Finance, may be refunded on application in that behalf made by the declarant.

GENERAL PROVISIONS AS TO DECLARATIONS.

6. For the purpose of the proper assessment of the emergency unemployment charge, in accordance with these regulations, every person required to make a declaration in accordance with the foregoing provisions of these regulations or any other person shall, upon a written request from an authorized officer or from the Commissioner of Taxes, furnish such further declaration or declarations or information as may be required.

7. Every declaration addressed to the Secretary of the Post and Telegraph Department shall be delivered to an authorized officer at a money-order office, and every declaration addressed to the Commissioner of Taxes shall be delivered to him at his office in Wellington, or shall be forwarded to such office by letter, properly stamped.

PAYMENT OF CHARGE.

8. The emergency unemployment charge on income other than salaries and wages shall be payable in accordance with the following provisions of this clause:—

(a) Every declaration made under these regulations as to the income of the declarant for the year ended 31st March, 1932, or for any financial year thereafter, shall, when delivered or forwarded to an authorized officer or to the Commissioner of Taxes, as hereinbefore provided, be accompanied by an amount not less than one-fourth of the total amount of the charge payable in respect of the income disclosed in such declaration (such total amount being computed at the rate of 1d. for every 1s. 8d. of the income aforesaid).

(b) If one-fourth only of such total amount of the charge is paid at the time when the declaration is made, the balance of such amount shall be payable by equal quarterly instalments on the 1st day of each of the months of August, November, and February thereafter:

Provided that with any quarterly instalment the person making such payment may, if he thinks fit, pay any one or more of the next instalments.

9. (1) Upon the receipt by an authorized officer or by the Commissioner of Taxes of any payment of the emergency unemployment charge under these regulations, he shall give a receipt for such payment in a form to be provided for the purpose.