✨ 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. (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. (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 PDF NZ Gazette 1936, No 38


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πŸ’° Revocation and Replacement of Employment Tax Regulations (continued from previous page)

πŸ’° Finance & Revenue
3 June 1936
Employment Promotion Act, Regulations, Revocation, Unemployment Levy, Tax