FAMILY ENDOWMENT (AMEND
MENT) ACT.
Act No. 9, 1932.
An Act to make further provision regarding the Family Endowment Fund; to amend the Family Endowment Act, 1927-1931, and certain other Acts in certain respects; and for purposes connected therewith. [Assented to, 27th June, 1932.]
| It enacted b y the K ing ' s M o s t Excel len t lat ive Council and Legis la t ive Assembly of | Majes ty , |
| BE | b y and wi th t h e advice and consent of t he | Leg i s |
| W a l e s | in | P a r l i a m e n t | assembled, | and | b y | t h e | a u t h o r i t y | of |
t h e same, as follows :—
1 . (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 ) Ac t , 1932 ," and shal l be read and |
| const rued | wi th | t he | F a m i l y | E n d o w m e n t | Act , | 1927-1931 , |
| in | th i s A c t referred to as t he Pr inc ipa l | Ac t . |
(2) The Pr inc ipa l Act , as amended by th is Ac t ,
| m a y b e | cited as | t he F a m i l y | E n d o w m e n t | Act , | 1927-1932. |
(3) This A c t shal l commence on a da te to be
appoin ted by the Governor a n d notified by p roc lamat ion
| publ ished in t he | Gaze t te . |
| 2 . | The | P r i n c i p a l | A c t | is | a m e n d e d — |
| (a) | (i) | by inserting in the definition of " employee " in section th ree after the words " Employee also includes " the words " a director of a company " ; |
| (ii) by inser t ing in t he definition of | " w a g e s " |
in t h e same section after t h e word " com
| missions | " | the | words | " d i r e c t o r s ' | f e e s " ; |
(hi) b y inse r t ing in subsect ion two of section
forty-one after the word " P a r t " the words
| (b) | by inserting next after section 43c the follow |
| |
C O N T R I B U T I O N S .
| 43D. | (1) This P a r t of th i s A c t shal l app ly |
to cont r ibut ions in respect of wages paid after t he commencemen t of t he F a m i l y E n d o w m e n t (Amendment ) Act, 1932.
(2) The provisions of subsect ion four and subsection five of section th i r ty -n ine , of subsection one and subsection two of section 40A, of subsect ion one of section forty-one, a n d of section 43A. and section 43B, shal l no t apply in respect of contr ibut ions to which th is P a r t
(3) The Commissioner of Taxa t ion shall
have t he general adminis t ra t ion of this P a r t of
I n t he even t of t he absence, incapaci ty , or
suspension of t he Commissioner of Taxat ion ,
any of his powers , dut ies , and funct ions m a y
| be | exercised | and | performed | d u r i n g | such |
absence, incapaci ty , or suspension by t h e Ass i s tan t Commissioner of Taxa t ion or by an Ac t ing Commissioner of Taxa t ion appointed in pur suance of the provisions of t h e I n c o m e T a x (Management ) Act , 1928, as amended by sub
| 43E. | (1) | E v e r y employer shal l con t r ibu te to |
| t h e | F a m i l y | E n d o w m e n t | Fund | in t he | prescr ibed |
| m a n n e r , | a | con t r ibu t ion | of | such | a m o u n t | in |
respect of each one p o u n d of t he to ta l a m o u n t of t he wages paid by h im du r ing each week to his employees as m a y be fixed by A c t of Pa r l i amen t .
This subsect ion shal l no t app ly where t he to ta l a m o u n t of wages so paid by an employer does not a m o u n t to th ree pounds , nor to an employer which is a publ ic hospi ta l or publ ic
| benevolen t | or | char i t ab le | ins t i tu t ion . |
(2) When board a n d lodging are p ro
vided for an employee by an employer t h e
to ta l
to ta l a m o u n t of wages unde r subsection one of th is section shal l inc lude a s u m of one pound per week in respect of such employee as if i t had been paid as wages.
| 4 3 F . (1) E v e r y employer | shal l | keep | such |
record as is prescr ibed of all p a y m e n t s of wages m a d e by h im to his employees, and of all sums requi red b y subsect ion two of section 4 3 E to be included in t h e total a m o u n t of wages, and shall affix t he prescr ibed adhesive Fami ly E n d o w m e n t Cont r ibu t ion S tamps to the a m o u n t of t he con t r ibu t ion payable by h im in respect of such wages to such record, and cancel such s tamps a t such t imes and in such
| m a n n e r | as is prescribed. |
| (2) | I n respect of so m u c h of the total | |
a m o u n t of wages paid by any employer as is shown on a record prescribed unde r t he Pre vent ion and Relief of U n e m p l o y m e n t Act , 1930, as amended by subsequen t Ac t s , such record m a y be used in l ieu of the prescribed record for the purposes of this section.
(3) Eve ry employer shal l preserve t h e
s t amped record for a period of t h r e e years
from the last da te of p a y m e n t shown the reon :
| Provided | t h a t a n y employer | m a y , with | t h e |
consent in writing of t h e Commissioner of Taxat ion , dest roy any such record at any t i m e du r ing such period.
(4) E a c h employer shal l p roduce his
s t amped record for inspect ion to any person
| author ised e i ther genera l ly or in a pa r t i cu l a r |
| case by t h e Commissioner of Taxa t ion to inspect such records, and shal l , if a n d w h e n requi red by not ice in wr i t i ng signed by t h e Commissioner of Taxa t ion , send such record to |
| t h e Commissioner of | Taxa t ion . | |
| (5) The Commissioner | of Taxa t ion m a y |
e x e m p t any employer f rom compl iance w i t h t h e provisions of subsect ion four of th i s section if h e is satisfied—
| (a) | that such record is not in the custody |
| or control | of such | e m p l o y e r ; | a n d / o r | |
(b)
| (b) | t h a t | such | employer | has | purchased |
| F a m i l y | E n d o w m e n t | Cont r ibut ion |
S tamps to t h e a m o u n t of t he cont r ibu t ion payable by h im in respect of t he wages shown in such record, and t h a t such s tamps have been destroyed or have been lost and have not been and will no t be used for t he purpose of s t amping any o ther record.
| 4 3G. | (1) | Fami ly | E n d o w m e n t | Cont r ibu t ion |
S t amps shall be prepared and issued by the Commissioner of S t a m p Dut ies , who shall provide for the dis t r ibut ion and sale thereof.
The proceeds of sale shal l be paid to t he
| credi t | of t h e | Fami ly | E n d o w m e n t | Fund. |
(2) The regula t ions may apply , wi th such modifications and adapta t ions as t he Governor t h i n k s fit in respect of a n y such s tamps , all or any of t h e provisions ( inc luding
| penal | provisions) | of | the | S tamp | Dut i e s |
A c t s 1920-1931 , or t he E n t e r t a i n m e n t s T a x (Managemen t ) Ac t , 1929, or any Act amend ing those Acts .
| 4 3 B . W h e r e | du r ing | a n y | financial | year | an |
| employer has affixed | Fami ly E n d o w m e n t | Con |
| t r ibu t ion | S tamps to t h e prescr ibed record of |
| paymen t s of wages | a n d — |
| (a) du r ing t h a t financial | year t he | s u m of |
| all p a y m e n t s of wages | made by | such |
| employer | was | less | t h a n | one | h u n d r e d |
| and fifty-six pounds ; or |
| (b) | such employer was not required by this A c t to affix such s tamps , |
the Colonial Treasurer m a y refund to such employe r an a m o u n t equa l to t he face va lue
| Appl ica t ion for | t h e refund | shal l | be | m a d e |
| wi th in twelve m o n t h s after | t h e | last | day of |
| such financial year . | No such re fund shal l be |
| m a d e | unless t h e appl ican t | satisfies t h e Com |
missioner of Taxa t ion t h a t h e is en t i t l ed to a re fund in accordance wi th th i s section, a n d such Commissioner certifies accordingly .
I n
| In | th i s section " financial y e a r " means | t h e |
| year beg inn ing on the first day of | J u l y |
| and end ing | on t h e th i r t i e th | day of | J u n e . |
43r. W h e r e an employer fails in respect of any p a y m e n t of wages to comply wi th any of t h e provisions of th is P a r t of th is A c t or of t h e regu la t ions m a d e in re la t ion to any of t h e m a t t e r s referred to in such P a r t , the Com missioner of Taxa t ion m a y in any assessment made unde r the I n c o m e T a x ( M a n a g e m e n t )
| Ac t , 1928, | as amended by subsequen t Ac t s , |
or u n d e r t he P reven t ion and Relief of U n e m p loyment Act , 1930, as amended by subsequen t Acts , disallow as a deduct ion from any assess ab le income derived by such employer t h e
| a m o u n t | of | such | p a y m e n t . |
43J. A n y person who fails to car ry ou t or observe any provision of this P a r t of th i s A c t or of t he regula t ions made in respect of a n y of t h e m a t t e r s referred to in such P a r t shal l be l iable to account for and pay to t he Commis sioner of Taxa t ion any cont r ibu t ion to t h e fund wh ich by or because of his failure remains unpaid , toge ther wi th a fine of t e n per c e n t u m
| of | such | cont r ibut ion , | w h i c h | fine | may | be |
| r emi t t ed or reduced by t h e said | Commissioner |
| if | he considers t h a t | t h e | c i r cums tances | jus t i fy |
such remission or reduct ion .
| I n addit ion, such employer shall , u p o n | s u m |
mary convict ion, be liable to a pena l ty of no t less t h a n two pounds a n d n o t exceeding one
| (c) | by inserting next after subsection five of section forty-five t he following new subsect ion : — |
| (0) A n y proceedings in respect of a n offence aga ins t section 4 3 F or | aga ins t | any | regula t ions | |
| made in respect of t h e m a t t e r s there in | referred | |
| to , may be t a k e n a t any t ime no t | exceeding | |
six m o n t h s f rom the t ime w h e n t h e facts first c ame to the knowledge of t h e Commissioner of Taxa t ion , and m a y be t a k e n by such Commis sioner or b y some person appointed b y h i m in wr i t ing , e i ther general ly or in a pa r t i cu la r case.
(d)
| (d) by inser t ing n e x t after t h e same section | t h e |
following n e w section : —
| 45A. A n y person who pract ices , or is con cerned in a n y f raudulen t | cont r ivance or device |
n o t specially provided for by law, w i t h i n t e n t to defraud H i s Majesty of any cont r ibut ion u n d e r th is Ac t , shal l be gu i l ty of a mis demeanour , and shall be l iable to impr i sonmen t for a t e rm of not more t h a n twelve mon ths .
| (e) by inser t ing in section two after t he | m a t t e r |
| r e la t ing | to P a r t | I V | the | following | w o r d s : — |
| PART | I V A . — C O N T R I B U T I O N S — s s . | 43D-43J. |
| 3 . | Eve ry | employer | shall | con t r ibu te | to | t h e | F a m i l y |
| E n d o w m e n t Fund in respect of wages paid by h i m | on |
| or | after t h e first day of J a n u a r y , one thousand | n ine |
h u n d r e d a n d th i r ty - two , and before t he c o m m e n c e m e n t of th i s Act , a cont r ibu t ion of such a m o u n t in respect of each p o u n d of t he to ta l a m o u n t of t he wages paid by h i m dur ing t h a t period to his employees as may be fixed b y A c t of Pa r l i amen t in respect of con t r ibu t ions unde r
| t h e | P r inc ipa l A c t as amended | by th is | Ac t . |
| 4 . (1) I n respect of the period referred to in section th ree of th is Act , | each employer | shall w i th in | th i r ty |
| days after | t h e commencemen t of th i s A c t affix | t h e |
| prescr ibed | adhesive | Fami ly | E n d o w m e n t | Cont r ibut ion |
S t amps to t he a m o u n t of t h e cont r ibu t ion payab le by h i m in respect of wages paid by h i m to his employees dur ing such period to the prescribed record, and shal l cancel such s tamps a t such t imes and in such m a n n e r as is prescr ibed by regula t ions made unde r t he Pr inc ipa l
| A c t as amended by this Ac t . |
| (2) | I n respect of so m u c h | of t h e to ta l a m o u n t of |
wages paid by any employer as is shown on a record prescribed u n d e r t he Preven t ion and Relief of U n employmen t Ac t , 1930, as amended by subsequent Acts , such record m a y be used in l ieu of t h e prescr ibed record for t h e purposes of th i s section.
(3) The Commissioner of Taxa t ion m a y in any pa r t i cu la r case ex tend t h e t ime ment ioned in subsection one of th is section for the comple te or any par t ia l compliance w i t h t h a t subsect ion u p o n such t e rms and condit ions as seem to h im proper .
5 . (1) The provisions of subsection four and sub- section five of section thirty-nine, of subsection one and subsection two of section 41 )A, of subsection one of section forty-one, and of section 4'SA and section 43u of the Principal Act shall not apply in respect of contribu- tions to which the provisions of section three and section four of this Act apply.
(2) The provisions of section 4 3J , of subsection six of section forty-five, and of section 4-JA of the Principal Act shall, mutatis mutandis, apply in respect of the matters referred to in section three and section four of this Act.