Family Endowment (Amendment) Act 1927 (NSW)

FAMILY ENDOWMENT

(AMENDMENT) ACT.

Act No. 58, 1927.

An Act to discontinue for a certain period the imposition of the contributions by employers to the Family Endowment Fund and to enable the Governor to extend such period by proclamation ; to make provision for the assessment and collection of the tax imposed by the Finance (Family Endowment Tax) Act, 1927, by the Commissioner of Taxation and to confer on him certain additional powers for this purpose; to make pro­ vision as to the office and status of the Commissioner of Family Endowment; to amend the Family Endowment Act, 1927, and certain other Acts; and for purposes connected therewith. [Assented to, 16th December, 1927.]

BE it enacted by t h e King ' s Mos t Excel lent Majes ty ,

b y and with t he advice and consent of t he Legis­ lat ive Council and Legis la t ive Assembly of N e w Sou th

Wales in P a r l i a m e n t assembled, and by t h e au tho r i t y of

t he same, as follows :—

1 . This A c t m a y be cited as t he " F a m i l y Endow­

m e n t ( A m e n d m e n t ) Act , 1927.," a n d shall be cons t rued

wi th t h e Fami ly E n d o w m e n t Act , 1927.

2 . (1) N o con t r ibu t ion shall be payab le by any employer to t h e F a m i l y E n d o w m e n t F u n d u n d e r t he

Endow menu Tax) Ac t , 1927, in respect of wages paid d u r i n g t h e m o n t h s of N o v e m b e r a n d December in the

year one t h o u s a n d n ine hund red a n d twenty-seven .

(2) The Governor m a y by proc lamat ion published- in t he Gazet te ex tend t h e provisions of subsection one of th i s section to such m o n t h or mon ths in t h e year one t housand n ine h u n d r e d and twen ty -e igh t as to h i m m a y seem fit.

(3) This section shal l be deemed to have com­ menced on the thir ty-f i rs t day of October, one t h o u s a n d

n ine h u n d r e d and twenty-seven .

3 . The Family E n d o w m e n t Ac t , 1927, is a m e n d e d —

(a) by inse r t ing n e x t after section forty t h e

fol lowing new section :—

40A. (1) The assessment of cont r ibut ions collection a n d recovery of cont r ibut ions shall be carr ied out a n d effected by the Com­ missioner of Taxat ion. to the Family E n d o w m e n t F u n d and t h e

(2) No th ing in this section shal l affect
t h e val id i ty of any assessment m a d e prior to

t h e pass ing of t he Fami ly E n d o w m e n t

( A m e n d m e n t ) Ac t , 1927, or of a n y not ice ,

r e t u rn , form, or d o c u m e n t served, lodged, issued, or used prior to such pass ing in pu r suance of any regula t ion m a d e in relat ion to a m a t t e r referred to in section forty-one.

The Commissioner of Taxa t ion or a

person appoin ted by h i m in w r i t i n g e i ther

genera l ly or in a pa r t i cu la r case m a y t a k e

proceedings in respect of a b reach of any

regu la t ion r e l a t ing to a m a t t e r referred to in

sect ion for ty-one, n o t w i t h s t a n d i n g t h a t such breach occurred pr ior to t he pass ing of t h e

said Ac t .

(b)	by inserting at the end of section forty-one t h e following new subsect ion :—
(2) For t he purpose of enab l ing t h e Com­ missioner of Taxa t ion to car ry out effectively

t h e provisions of the Inc ome Tax	(Managemen t )
Ac t , 1912, or of t he regu la t ions made	there ­

u n d e r wi th such modifications and a l te ra t ions

as t h e Governor m a y deem fit.

(c) (i) by inser t ing in subsect ion one of section

for ty- two after t he word " c o n t r i b u t i o n "

t h e words " or fine " ;

(ii)   by omitting from subsection one of section for ty- two the words " A t t o r n e y - G e n e r a l " a n d by inser t ing in l ieu thereof t he words " Commissioner of Taxa t ion " ; and

(iii)   by inserting after subsection two of the

same section t he following n e w sub­

section :—

(3) Proceedings for t he recovery of a cont r ibu t ion commenced pr ior to t h e

pass ing of t he Family E n d o w m e n t (Amend­

m e n t ) Act , 1927, by t h e At to rney-Genera l , or by a person au thor i sed by h im, may be cont inued, executed, and enforced by t h e Commissioner of Taxa t ion or a person authorised by h i m wi thou t a l tera t ion of any record.

(d) by inse r t ing in section for ty- three after t h e

word	" C o m m i s s i o n e r "	t he	words	" o f	Taxa­
t ion " ;

(e) b y inse r t ing nex t after section for ty- three t h e

following new sections :—
43A. (1) If any employer fails to pay a

cont r ibu t ion wi th in twenty-one days after such

con t r ibu t ion shall have become due and payable
by h im he shal l be liable to pay by way of

fine t en pounds per c e n t u m upon the a m o u n t

of such cont r ibut ion .
(2) Subsect ion one of th i s section shal l

ex tend to a cont r ibu t ion wh ich has become due and payable prior to the pass ing of t he Fami ly E n d o w m e n t ( A m e n d m e n t ) Ac t , 1927, b u t an employer shall no t be liable to pay a t ine in respect of such cont r ibu t ion unless he fails to pay the cont r ibu t ion wi th in twenty-one days after such pass ing .

43B.

4 3 B . (1) I n a n y ac t ion or proceeding t h e

product ion by t h e Commissioner of Taxa t ion or on his behalf of a certificate pu rpo r t i ng to be signed by h i m certifying tha t the contr ibu­ t ion of a n employer has been du ly assessed a t a cer ta in s u m and has become due and payable on a cer ta in day shal l be p r ima facie evidence of t he facts so certified.

(2) If in any legal proceedings aga ins t a n employer for recovery of a contr ibut ion the cour t is of opinion t h a t t h e assessment is excessive, t he cour t shall de te rmine the a m o u n t of t he cont r ibu t ion payable (if any) and shal l

en te r j u d g m e n t for t h a t a m o u n t accordingly.

43c. W h e r e in pur suance of the regula t ions any not ice or o ther communica t ion is requi red or author ised to be served upon any person by post t he service may be effected by prepaid le t t e r post addressed to t he person at his last known place of business or abode in N e w South W a l e s ; and such service shall be deemed to have been effected at t he t ime when it would in the ord inary course of post have arr ived at t he place to which it was addressed or a t t h e post town or post office nearest to t ha t place whe the r or not it has in fact been received by the addressee.

(f)	by inserting in paragraph (g) of subsection
one of section forty-four after t he word

" Commissioner " t h e words " of Taxa t ion " ;

(g)	by inserting next after subsection four of
s e c t i o n : —
section forty-five the following new sub-
(5) A n y proceeding in respect of an offence against pa rag raph (g) of subsection one of section forty-four, or against regula t ions made in re la t ion to the m a t t e r s referred to in section forty-one, may be t aken a t any t ime not exceeding six m o n t h s from the t ime w h e n t h e facts first came to t h e knowledge of the Commissioner of Taxat ion , and may be taken by h im or by some person appointed by h i m in wr i t ing , e i ther general ly or in a pa r t i cu la r
case. 4 .

4 . (1) F r o m the da te of t h e pass ing of th i s A c t

A r t h u r Thomas Treble , Esqu i r e , shall cease to hold his

office as Commissioner of Fami ly E n d o w m e n t .

(2) The said A r t h u r Thomas Treble shal l no t be en t i t l ed to a n y damages or to be paid a n y	compensa t ion
by reason of his removal from such office.

(3) The said A r t h u r Thomas Treble shall be

eligible, on t he r ecommenda t ion of t h e Pub l i c Service Board, to be appointed to some office in t he Pub l i c Service n o t lower in classification and salary t h a n t h a t

which he held a t t he da te of his a p p o i n t m e n t as

Commissioner.

(4) F r o m the commencemen t of th is Ac t un t i l

be is appointed to some office in t h e Pub l ic Service in pu r suance of subsect ion three of this section, t he said A r t h u r Thomas Treble shall be deemed to be an officer of t h e Pub l i c Service u p o n leave upon a salary equiva len t to t h a t which he held a t the date of his appo in tmen t as such Commissioner.

(5) The F a m i l y E n d o w m e n t Act , 1927, is f u r t h e r

amended—

(a) by omi t t i ng subsect ions one, two, th ree , four,

five, six, seven, and e ight of section four and by inser t ing in lieu thereof t he following

subsect ions :—

(1) The Governor may , upon the recom­ menda t ion of the P u b l i c Service Board, appoin t

a Commissioner of Fami ly E n d o w m e n t , who shall , subject to t h e control of t he Minis ter , exercise and discharge the powers, authori t ies , dut ies , and funct ions conferred and imposed

upon h i m by this Ac t .

(2) The salary of t h e Commissioner shall be

payable out of t h e F a m i l y E n d o w m e n t F u n d .

(b) by omi t t i ng from subsect ion n ine of t h e same

section t he words " No such a p p o i n t m e n t

shal l be m a d e wi thou t t he concur rence of t he

Commissioner " ;

(c) by inse r t ing in subsection ten of ' h e same

5 . (1) The F a m i l y E n d o w m e n t Ac t , 1027, is fu r the r

amended by omi t t i ng from subsect ion four of section th i r teen and from subsection four of section fourteen the words and figures " W a r Tensions Act , 1914-1010 " and by inser t ing in l ieu thereof the words " Aus t ra l i an

Soldiers Repat r ia t ion Act , 1920-1922 . "

(2) The a m e n d m e n t made by this section shall

t ake effect as from the date of t h e c o m m e n c e m e n t of