Registration Levy Exemptions




JUNE 4.] THE NEW ZEALAND GAZETTE. 1079

TOTAL EXEMPTION FROM REGISTRATION LEVY.

  1. (1) By authority of subsection (3) of section 15 of the Act the following class of persons is hereby declared to be wholly exempt from the payment of the registration levy—namely, every person who, having served in the war of 1914–19 as a member of any of His Majesty’s Naval, Military, or Air Forces raised in any part of the British dominions, is for the time being in receipt of a pension granted by the Government of any British jurisdiction in respect of his total disablement through such service.

(2) Every person who claims to be wholly exempt from the registration levy shall, if and whenever required so to do, make and furnish to any authorized officer a declaration of the grounds on which such exemption is claimed.

(3) If any person who is wholly exempt as aforesaid ceases for any reason to be entitled to such exemption, he shall forthwith take steps to obtain a coupon-book in accordance with the provisions of Regulation 4.

PARTIAL EXEMPTIONS FROM REGISTRATION LEVY.

(a) Persons in Hospitals and other Institutions.

  1. (1) The secretary, manager, or other person having administrative control of any institution referred to in subparagraphs (i), (ii), and (iii) of paragraph (a) of subsection (2) of section 15 of the Act shall, not later than the fourth day of the months of March, June, September, and December in each year while these regulations are in force, furnish to the Commissioner in Wellington a list containing to the best of his knowledge the name, ordinary address, and occupation of every male person over the age of twenty years who on the last day of the preceding month was and for at least one month theretofore had been an inmate of such institution. Any such list may be delivered to any Postmaster or other authorized officer for transmission to the Commissioner.

(2) It shall be the duty of every person to whom any such list relates, unless he is wholly exempt from the registration levy, or unless by reason of mental or physical infirmity or other sufficient cause it is not practicable for him so to do, to take steps to present his coupon-book to an authorized officer, or to cause the same to be so presented, within seven days after the last day on which payment may be made without default of any instalment of the registration levy, together with a certificate from a responsible officer of the institution or other documentary evidence in support of his claim for exemption.

(b) Students.

  1. Every person who claims exemption from liability for any instalment of the registration levy on the ground that on the due date of that instalment he was enrolled as a student of any university college, technical school, secondary school, or other educational institution, and that he is not in receipt of any salary or wages, or is not in receipt of any allowance (not being a scholarship or bursary) in respect of his attendance at such college, school, or other institution, shall, not later than the last day on which payment of such instalment may be made without default, present his coupon-book to an authorized officer, together with—

(a) A certificate from a responsible official of the educational institution that the person concerned was enrolled as a student of that institution on the due date of the instalment; and

(b) A declaration by the student that he is not in receipt of any salary or wages, and that he is not in receipt of any allowance (not being a scholarship or bursary) in respect of his attendance at such educational institution.

(c) Other Persons.

  1. To the extent hereinafter appearing, and until further provision in that behalf shall be made by subsequent Order in Council, the following persons and classes of persons are declared to be exempt from the payment of any quarterly instalment of levy under the said Act:—

(a) Every person who on the due date of such quarterly instalment, and for at least the whole of the month on the first day of which such instalment is due, is through any physical or mental disability unable regularly to follow any occupation or calling for a livelihood, and whose income from all sources during the three months immediately preceding such due date has not exceeded an average sum of £2 per week.

(b) Every person who is for the time being a member of a religious body whose rules forbid the possession by its members of any personal property except clothing and similar personal effects.



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