β¨ Registration Levy Regulations
(2) The said form shall be signed in person (with name or mark) by
the person furnishing the particulars, and such signature shall be witnessed
by the signature of some adult person of competent understanding.
(3) The certificate of registration referred to in the said section 6 shall
be in the form numbered 2 in the Schedule hereto.
(4) The particulars required under the said section 6 shall be registered
by filing a copy of the certificate in the said form numbered 2 in the Schedule
hereto in the office in which is kept the register to be compiled pursuant to
the said Act.
REGISTRATION LEVY.
Coupon-books.
- (1) Every person already registered who is not wholly exempt from
the registration levy, and who has not heretofore obtained a coupon-book,
shall forthwith after the commencement of these regulations present his
certificate of registration at a money-order office, and shall thereupon receive
a coupon-book.
(2) Every person who is hereafter registered under the Act and who is
not wholly exempt from the registration levy shall, on completion of his
registration, if such registration is effected at a money-order office, or, in
any other case, on presentation of his certificate of registration at a money-
order office, receive a coupon-book.
(3) Every person who, not being wholly exempt from the registration
levy, fails to take the necessary steps to obtain a coupon-book on or before
the last day on which payment without default may be made of the first
instalment of the registration levy for which he is liable, commits an offence
against these regulations, and shall be liable on summary conviction to a
fine of Β£1.
(4) On payment of the last instalment in relation to which a coupon
is inserted in his book of coupons (or, in the case of a person claiming
temporary exemption, on producing evidence of temporary exemption from
liability for that instalment), every person required to be registered under
the Act who is not wholly exempt from payment of the levy shall obtain
a further book containing coupons relating to subsequent quarterly
instalments.
(5) If the coupon-book issued to any person is lost or destroyed
or becomes dilapidated, application for a new coupon-book in substitution
therefor, accompanied by a fee of 1s., shall be made in writing to any
authorized officer on a form to be provided for the purpose. Such
application shall be forthwith transmitted to the Commissioner, and an
acknowledgment of the application, signed by the authorized officer, shall
be given to the applicant. For the period specified in such acknowledgment,
being not more than one month, such acknowledgment shall be sufficient
evidence for an employer or prospective employer that the applicant has
complied with the provisions of the Act and these regulations.
If, on examination of the application, it appears that the application
is in order, a new coupon-book shall be issued to the applicant.
Every new coupon-book issued in accordance with the foregoing
provisions shall contain a statement, signed or initialled by an authorized
officer, disclosing the date up to which instalments of the registration levy
have been paid.
(6) The counterfoil or counterfoils of any coupon-book, disclosing
the payment of any instalment of the registration levy, or the exemption
of any person from liability for such instalment, shall be sufficient evidence
of the facts therein disclosed for any employer or prospective employer of
the person concerned.
Mode of Payment of Registration Levy.
- (1) Payment of any instalment of the registration levy shall be made
to any authorized officer. On making such payment the person liable there-
for shall complete the relevant coupon by filling in the required particulars,
and shall personally, or by agent, present his coupon-book to the authorized
officer.
(2) The authorized officer shall thereupon detach and retain the relative
coupon, and shall give a receipt on the counterfoil for the amount of the
instalment and for any penalty that may have been paid in connection
therewith.
(3) The requirement to complete the coupon by filling in particulars
may be dispensed with in any case where by arrangement the collection and
payment of instalments is made by an employer on behalf of persons
employed by him. In any such case the employer shall furnish such
particulars as may be required with reference to the several persons on whose
behalf any payment is made by him as aforesaid.
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VUW Te Waharoa —
NZ Gazette 1936, No 38
NZLII —
NZ Gazette 1936, No 38
β¨ LLM interpretation of page content
π°
Revocation and Replacement of Employment Tax Regulations
(continued from previous page)
π° Finance & Revenue3 June 1936
Employment Promotion Act, Regulations, Revocation, Unemployment Levy, Tax