Finances Adjustment (Relief of Unemployment and Public Service Salaries) Act 1933 (NSW)
FINANCES ADJUSTMENT
(RELIEF OF UNEMPLOYMENT
AND PUBLIC SERVICE
SALARIES) ACT.
Act No. 3, 1933.
An Act to continue the provisions of Part I I of the Prevention and Relief of Unemploy- ment Acts, 1930-1932; to apply the provisions of that Act to the assessment and collection of Unemployment Relief Tax imposed by the Unemployment Relief Tax
Act Act, 1933; to extend the provisions of the Prevention and Relief of Unemployment (Amendment) Act, 1932, as amended by subsequent Acts, to the making of arrange ments in respect of Unemployment Relief Tax imposed by the Unemployment Relief Tax Act, 1933; to provide for the furnish ing of certain returns to the Commissioner of Taxation; to continue the provisions of the Public Service Salaries Act, 1931-1932, as amended by subsequent Acts; for these and other purposes to amend the Pre vention and Relief of Unemployment Acts,
1930-1932, the Prevention and Relief of
Unemployment (Amendments Act, 1932, the Public Service Salaries Act, 1931-1932, and certain other Acts; and for purposes connected therewith. [Assented to, 30th
June, 1933.]
BE it enacted by the King 's Most Excellent Majesty, lative Council and Legislative Assembly of New South b y and with the advice and consent of t he Legis Wales in Par l iament assembled, and by t h e au thor i ty of the same, as follows :—
P A R T I.
PRELIMINARY.
1 . This Act may be cited as the " F inances Adjust
ment (Relief of Unemployment and Publ ic Service
Salar ies ) Act, 1 9 3 3 . " 2 . This Act is divided into P a r t s , as fol lows:—
P A R T I . — P R E L I M I N A R Y — s s . 1 , 2 . P A R T I I .—ss . 3 - 6 .
DIVISION 1 .—Amendment of Prevention and, Relief
of Unemployment Acts, 1 9 3 0 - 1 9 3 2 — s s . 3 - 5 .
DIVISION
DIVISION 2 .—Amendment of Prevention and Re
lief of Unemployment (Amendment) Act, 1 9 3 2 —s. 6 .
P A R T I I I . — A M E N D M E N T OF PUBLIC SERVICE SALARIES A C T , 1 9 3 1 - 1 9 3 2 , AS AMENDED—s. 7 .
P A R T I I .
| DIVISION 1 .—Amendment of Prevention | and | Relief |
of Unemployment Acts, 1 9 3 0 - 1 9 3 2 .
3 . This Division of this P a r t of this Act shall com
mence on the first day of Ju ly , one thousand nine hundred
| and | th i r ty- three . |
4 . The Prevent ion and Relief of Unemployment Acts,
| 1 9 3 0 - 1 9 3 2 , is amended by inser t ing next after | section 23A |
| the following new sections :— |
23B. ( 1 ) The Commissioner may, from t ime to t ime, by notice published in the Gazette, requi re every employer to furnish a r e t u r n as to the following m a t t e r s : —
(a) the total number of his employees;
(b)
the number of such employees comprising any g roup the earn ings of each of the members of which in each week dur ing the per iod specified in the notice falls within the limits
for a g roup specified in the not ice; (c)
the total amount derived from the employer by the persons compris ing each such g roup dur ing the period specified in the notice, or dur ing any specified p a r t of such per iod ;
(d)
the amount (if any) collected by the employer for Unemployment Relief T a x from the employees compris ing each such g roup dur ing the period specified in the notice or dur ing any specified p a r t of such pe r iod ;
or as to such similar m a t t e r s as a re prescr ibed. ( 2 )
(2) The per iod specified in the notice may be a period ei ther before or af ter the commencement of P a r t I I of the F inances Adjus tment (Relief of Unemployment and Publ ic Service Salar ies) Act, 1933, or pa r t ly before and pa r t ly after such com mencement.
(3) E v e r y employer shall, in the manner and within the time specified in the notice, or within such fu r ther time as the Commissioner may allow ei ther general ly or in any par t i cu la r case, send or deliver to the Commissioner a r e tu rn for the period specified in the notice.
Such r e tu rn shall set for th correct par t i cu la rs of the ma t t e r s refer red to therein, shall be signed by the employer, or where the employer is a company, by the public officer of the company, or where the employer being a corporat ion has no public officer, by the secre tary or chief executive officer of the corpora t ion :
Prov ided that if any employer is absent from the Sta te of New South "Wales, or is incapable, by reason of physical or menta l infirmity, of making the r e tu rn within the t ime specified in the notice or allowed by the Commissioner, the r e t u r n may be made, signed and verified by the person to whom the management of the affairs of such employer is for the t ime being committed.
23c. (1) Notwi ths tand ing any th ing contained in th is Act, or in the Pr inc ipa l Act, the Commissioner may furnish to the Government Sta t is t ic ian for New South "Wales any information disclosed by the re tu rns under section 23B of this Act.
(2) Before any such informat ion is so fur nished, the Government Sta t is t ic ian and every officer or employee of the Bureau of Stat is t ics and Economics shall take and subscribe before a just ice of the peace such oath of fidelity and secrecy as may be prescr ibed.
(3)
(3) If the Government Stat is t ic ian or any such officer or employee acts in the execution of his office in relat ion to any such r e tu rn before he has taken the prescribed oath he shall be liable to a penal ty of not less than ten and not more than one hundred pounds.
(4) The Government Sta t is t ic ian and every
such officer or employee who without lawful excuse makes a record of or reveals the name of any employer who has furnished a r e t u r n p u r s u a n t to section 23B of this Act, or the par t i cu la rs contained in any such re turn , shall be guil ty of a misdemeanour , and shall be liable to imprisonment for any t e rm not exceeding two years , with or without h a r d labour.
(5) Any person who has held the office of Government Stat is t ic ian, or who has been an officer or employee of the Bureau of Stat is t ics and Econo mics or who has performed any du ty unde r th is Act in the said Bureau and who reveals any infor mat ion as to any employer who has furnished a r e t u r n p u r s u a n t to section 23B of this Act, or as to any of the pa r t i cu la r s contained in any such re tu rn , to any person other than a person to whom he has been author ised by the Commissioner to communi cate it, shall be guil ty of a misdemeanour and shall be liable to imprisonment for any t e rm not exceed ing two years , with or without ha rd labour.
(6) The Government Sta t is t ic ian shall not,
nor shall the Commissioner or any officer or employeeof the Bureau of Stat is t ics and Economics, or any
Pr inc ipa l Act, be required to produce in any Cour t officer appointed to act in the adminis t ra t ion of the any r e tu rn made pu r suan t to section 23B of th is Act, or to divulge or communicate to any Cour t the name of any employer who has made any such re turn , or any of the pa r t i cu la r s contained in any such re turn , except as may be necessary for the purpose of ca r ry ing into effect the provisions of this Act.
(7) Nothing in this section shall p revent the
Government Stat is t ic ian from compiling from such
r e tu rns , and publishing stat ist ics based on the pa r
t iculars contained in such r e t u r n s ; but such stat ist ics shall
shall not disclose the name of any employer who has made any such r e tu rn nor the pa r t i cu la r s contained
in any par t i cu la r re tu rn . 5 . The Preven t ion and Relief of Unemployment Acts,
1 9 3 0 - 1 9 3 2 , is fu r ther amended—
(a) by omitting from section eleven the word
" t h i r t y - t h r e e " and by inser t ing in lieu thereof
the word ' ' t h i r t y - f o u r ' ' ; (b) by inserting next after section 24B the following
new P a r t : —
P A R T IVo.
PROVISIONS RELATING TO UNEMPLOYMENT R E L I E F TAX AT THE RATES DECLARED BY THE U N E M
PLOYMENT R E L I E F TAX A C T , 1 9 3 3 . 24c. ( 1 ) Subject to the provis ions of this Act, unemployment relief tax a t the ra tes declared by the Unemployment Relief T a x Act, 1 9 3 3 , shall be pa id to the Commissioner in respect of—
(a)
the net assessable income derived by every person other than a company dur ing the income year ending upon the th i r t ie th day of J u n e , one thousand nine hundred and th i r ty- three (or such other period as may be accepted by the Commissioner under the provis ions of the P r inc ipa l Act, in
lieu t h e r e o f ) ;
(b) the net assessable income derived by every company dur ing the income year ending on the th i r t i e th day of June , one thousand nine hundred and th i r ty- three (or such other per iod as m a y be accepted by the Commissioner unde r the provis ions of the
P r inc ipa l Act, in lieu t h e r e o f ) ; (c) the income from employment derived by every person other than a company dur ing the income year commencing on the first day of Ju ly , one thousand nine hundred
and th i r ty- three .
(2)
(2) Subject to subsection three of this section the provisions of P a r t I V of this Act and the regula t ions shall apply to and in respect of the charge, levy, collection, payment , and assess ment of the Unemployment Relief Tax imposed by the Unemployment Relief T a x Act, 1933.
(3) F o r the purposes of such applicat ion P a r t I V of this Act shall be deemed to be amended as follows:—
(a)
by omitting from the definition of "Net assessable i n c o m e " in subsection two of section fourteen the word " t h i r t y " and by inser t ing in lieu thereof the word " t h i r t y - t h r e e " ;
(b)
by omitting from subsection one of section fifteen the figures " 1930 " and by inser t ing
in lieu thereof the figures " 1 9 3 3 " ;
(c) by omit t ing p a r a g r a p h (i) of section seventeen and by inser t ing in lieu thereof
the following p a r a g r a p h — (i) the income from employment of an employee while he is paid a t a r a t e less than two pounds pe r week or the equivalent hourly or daily r a t e ;
(d)
by omitting from section nineteen the word " t h i r t y " wherever occurr ing and by inser t ing in lieu thereof the word " t h i r t y - three ' ' ;
(e) by omit t ing from p a r a g r a p h (a) of sub section one of section twenty- three the figures " 1 9 3 0 " and by inser t ing in lieu
thereof the figures " 1 9 3 3 " ;
(c) by inser t ing in section three next after the ma t t e r
re la t ing to P a r t I V B the following w o r d s : —
P A R T IVc .—PROVISIONS RELATING TO U N E M PLOYMENT R E L I E F TAX AT THE RATES
DECLARED BY THE UNEMPLOYMENT R E L I E F
TAX A C T , 1933.
DIVISION
DIVISION 2 .—Amendment of Prevention and Relief of
Unemployment (Amendment) Act, 1932.
G. The Preven t ion and Relief of Unemployment
(Amendment ) Act, 1932, is amended—-
(a) by inserting in Division 1 of Part II next after section 4A the following new section:— 4B. (1) F o r the purpose only of enabling the Governor and the Governor-General of the Com monweal th of Aus t r a l i a to enter into an a r range ment under the au thor i ty of section two of this Act in re la t ion to the Unemployment Relief T a x imposed by the Unemployment Relief T a x Act, 1933, the provis ions of Division 4 of this P a r t of this Act shall have force and effect upon the pass ing of the F inances Adjus tment (Relief of Unemployment and Publ ic Service Salar ies) Act, 1933.
(2) Save as provided in subsection one of this section the provis ions of Division 4 of this P a r t of this Act shall not have any force or effect for any purpose whatsoever unless and unti l the Governor by proclamat ion published in the Gazette pu r suan t to section three of this Act notifies t ha t an a r rangement such as is re fer red to in subsection one of this section has been entered into.
(3) Upon the publicat ion of such procla
mat ion in the Gazette the provis ions of Division
4 of this P a r t of this Act shall have full force and effect for all purposes . (b) by inserting next after section eight the follow ing new division:—
DIVISION 4.—Consequential Amendments of the
Prevention and Relief of Unemployment Acts, 1930-1932.
9. This Division shall commence on the first day of Ju ly , one thousand nine hundred and th i r ty- three .
10. The Prevent ion and Relief of Unemploy
ment Acts , 1930-1932, is amended by inser t ing a tthe end of subsection three of section 21c the
following new p a r a g r a p h s : — (f) (i) by inser t ing in subsection two of
section fourteen at the end of thedefinition of " Employer " the fol
lowing words :—
" Employer " also includes the Crown in r ight of the Com monweal th of Aus t ra l i a in relat ion to persons in respect of whom any such a r range ment as is re fe r red to in sec t ion 4B of the Preven t ion and Relief of Unemployment (Amendment) Act, 1932, as amended by subsequent Acts , may be or has been entered into.
(ii) by inserting at the end of the definition of " Income from employment " in the same subsection the following words :—
In the construction of the definition of the expression " Income from employment " the persons in respect of whom any such a r r angemen t as is
re fer red to in section 4B of the P r e vention and Relief of Unemployment (Amendment) Act, 1932, as amended by subsequent Acts may be or has been entered into, shall be deemed employees of the Crown in r ight of the Commonwealth of Aust ra l ia , and the Crown in r ight of the Common wealth of Aus t ra l i a shall, to the extent to which any such a r range ment provides for the deduction of unemployment relief tax from the
salaries
salar ies and allowances of those persons be deemed to be bound to collect tax from those persons .
(g)
by inserting at the end of section twenty- three the following new subsect ion:—
(7) This section shall not apply in any
case where the employer is the Crown in
r ight of the Commonwealth of Aus t ra l ia . (h)
by inserting at the end of section 23B, the following new subsection:—
(4) This section shall not apply in any
case where the employer is the Crown in
r ight of the Commonwealth of Aus t ra l ia .
(c) by inserting at the end of subsection three of
section one the following w o r d s : —
DIVISION 4.—Consequential Amendment of the
Prevention and Relief of Unemployment Acts, 1930-1932.
P A R T I I I .
A M E N D M E N T OF P U B L I C SERVICE SALARIES A C T , 1931-1932,
AS AMENDED.
7 . (1) The Public Service Salar ies Act, 1931-1932, as
amended by subsequent Acts, is amended by omit t ingsection six and by inser t ing in lieu thereof the following
sect ion:— 6. The provis ions of this Act shall cease to have
effect on the th i r t ie th day of J une , one thousand nine
hundred and thi r ty-four . ( 2 ) The Public Service Salar ies Act, 1931-1932, as
amended by subsequent Acts and by th is Act, may be
cited as the Publ ic Service Salar ies Act, 1931-1933.
U N E M P L O Y M E N T
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