Financial Emergency (State Taxation) Regulations (Cth)

STATUTORY RULES.

1931. No. 138.

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REGULATIONS UNDER THE FINANCIAL EMERGENCY ACTS 1931.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Financial Emergency Acts 1931, to come into operation forthwith.

Dated this fourth day of November, 1931.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

J. B. CHIFLEY

for the Treasurer.

 

Financial Emergency (State Taxation) Regulations.

Short title.

1. These Regulations may be cited as the Financial Emergency (State Taxation) Regulations.

Definitions.

2. In these Regulations, unless the contrary intention appears—

“taxpayer” means any senator or member of the House of Representatives (including any senator or member who holds a parliamentary office), or any Minister of State, or any officer or employee;

“the taxpayer’s total taxable income” means the taxpayer’s total taxable income as ascertained in accordance with the State law under or in accordance with which the taxation is imposed.

Maximum rate of State taxation for purposes of general revenue.

3. The maximum amount, rate, percentage, or extent of taxation to which the remuneration of any taxpayer may be subject under any one or more of the laws of any State imposing taxes upon incomes for the purposes of the general revenue of the State shall be as follows:—

(a) Where the taxpayer’s total taxable amount of income does not exceed one thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be eighteen pence and two one-thousandths of a penny where the total taxable amount of income is one pound, and shall increase uniformly with each increase of one pound in the total taxable amount, of income by two one-thousandths of a penny.

(b) Where the taxpayer’s total taxable amount of income exceeds one thousand pounds but does not exceed seven thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be twenty pence and six one-thousandths of a penny where the total taxable amount of income is one thousand and one pounds, and shall increase uniformly with each increase of one pound in excess of one thousand and one pounds of the total taxable amount of income by six one-thousandths of a penny.

3364.—Price 3d.

 

(c) Where the taxpayer’s total taxable amount of income exceeds seven thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be fifty-six pence per pound.

Maximum rate of State taxation for purpose of unemployment relief.

4. The. maximum amount, rate, percentage or extent of taxation to which the remuneration of any taxpayer may be subject under any one or more laws of any State imposing taxes upon incomes, where the law of the State expressly provides that the revenue received from the tax is to be applied to meet expenditure incurred by the State for the purpose of unemployment relief, or these Regulations prescribe that, for the purposes of section nineteen of the Financial Emergency Acts 1931, the tax shall be deemed to be a tax to meet expenditure incurred by the State for the purpose of unemployment relief, shall be as follows:—

(a) Where the taxpayer’s total annual remuneration does not exceed two hundred and fifty pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be three pence;

(b) Where the taxpayer’s total annual remuneration exceeds two hundred and fifty pounds but does not exceed five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be four pence halfpenny;

(c) Where the taxpayer’s total annual remuneration exceeds five hundred pounds but does not exceed one thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be six pence;

(d) Where the taxpayer’s total annual remuneration exceeds one thousand pounds but does not exceed one thousand four hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be seven pence halfpenny;

(e) Where the taxpayer’s total annual remuneration exceeds one thousand four hundred pounds but does not exceed one thousand eight hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be nine pence;

(f) Where the taxpayer’s total annual remuneration exceeds one thousand eight hundred pounds but does not exceed two thousand five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be one shilling;

(g) Where the taxpayer’s total annual remuneration exceeds two thousand five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be one shilling and three pence.

Certain tax deemed to be a tax for unemployment relief.

5. For the purposes of section nineteen of the Financial Emergency Acts 1931 the special tax imposed under section three of the Land and Income Taxation Act, 1930, and sub-section (6) of section three of the Income Tax Act, 1930, of the State of Tasmania, shall be deemed to be a tax to meet expenditure incurred by the State of Tasmania for the purpose of unemployment relief.

 

By Authority: H. J. Green, Government Printer, Canberra.