Financial Emergency Tax Act 1934 (WA)

1934.] Financial Emergency Tax. [No. 31.

FINANCIAL EMERGENCY TAX.

25° Gno. V., No. XXX.

No. 31 of 1934.

AN ACT to impose and fix the rate of a Tax to be called the Financial Emergency Tax upon income, salary, and wages.

[Assented to 28th December, 1934.]

Council and Legislative Assembly of Western Australia, inBE it enacted by the King's Most Excellent Majesty, by

and with the advice and consent of the Legislative

this present Parliament assembled, and by the authority of

the same, as follows:-

1. This Act may be cited as the Financial Emergency Tax Scot rm t °to' te/somal

Act, 1934, and shall come into operation and have effect as

from and including the first day of January, one thousand

nine hundred and thirty-five.

2. The Financial Emergency Tax Assessment Act, 1932, Incorporation.

with its amendments is incorporated with and shall be read

as one with this Act.

3. Nothing in this Act shall affect the provisions of the say ng provision. i

Financial Emergency Tax Act, 1933, which shall operate and have effect until the thirty-first day of December, one thous- and nine hundred and thirty-four.

No. 31.] Financial Emergency Tax. [1934.

Imposition of

financial emer- 4. For the year ending the thirtieth day of June, one

gency tax. thousand nine hundred and thirty-five, but subject as here- inafter provided in relation to such year, and thereafter until the thirty-first day of December, one thousand nine hundred and thirty-five, unless Parliament otherwise determines, there shall be charged, levied, collected and paid under and subject to the provisions of the Financial Emergency Tax Assessment Act, 1932, and any amendments thereof, a tax to be called the financial emergency tax

(a) At the rates of fourpence, fivepence, sixpence, eight- pence, and ninepence respectively in accordance with the scale hereinafter set forth for every pound, in- cluding portion of a pound required by the said Act to be reckoned as a pound, upon and in respect of all income within the meaning of that Act to which sections five, six, seven, eight and ten thereof relate and not exempt from liability to taxation under that Act, that is to say-

(1) Fourpence in the pound where the income is seventy- eight pounds per annum or more and is less than one hundred and eighty-seven pounds per annum; provided that where the income is less than one hundred and four pounds per annum the amount of tax payable shall not exceed seventeen shillings and fourpence;

(ii)    Fourpence in the pound where the income is one hundred and eighty-seven pounds per annum or more and does not exceed two hundred and thirty- four pounds per annum in the case of a person who proves to the satisfaction of the Commis- sioner that he is regularly maintaining or con- tributing to the maintenance of one or more mem- bers of his family who is or are resident and domiciled in Western Australia ;

(iii)    Fivepence in the pound where the income is one hundred and eighty-seven pounds per annum or more and is less than three hundred and twelve pounds per annum, and subparagraph (ii) hereof does not apply;

(iv)

Fivepence in the pound where the income exceeds

two hundred and thirty-four pounds per annum

and does not exceed three hundred and twelve

1934.] Financial Emergency Tax. [No. 31.

pounds per annum in the case of a person who proves to the satisfaction of the Commissioner that he is regularly maintaining or contributing to the maintenance of one or more members of his family who is or are resident and domiciled in Western Australia ;

(v)    Sixpence in the pound where the income is three hundred and twelve pounds per annum or more and is less than three hundred and sixty-four pounds per annum;

(vi)    Sixpence in the pound where the income exceeds three hundred and twelve pounds per annum and is less than three hundred and sixty-four pounds per annum in the case of a person of the kind men- tioned in paragraph (iv) hereof ;

(vii)    Eightpence in the pound where the income is three hundred and sixty-four pounds per annum or more and is less than four hundred and sixteen pounds per annum;

(viii)     Ninepence in the pound where the income is four hundred and sixteen pounds per annum or more; and

(b) At the rates of fourpence, fivepence, sixpence, eight- pence and ninepence respectively in accordance with the scale hereinafter set forth for every pound, in- cluding portion of a pound required by the said Act to be reckoned as a pound, upon and in respect of the amount of all salary and wages to which section nine of the said Act relates received by any person in this State; such tax to be payable and collected from time to time in accordance with the said Act by and from every such person on the receipt by him of any such salary or wages, that is to say-

(i) Fourpence in the pound where the amount of the and is less than three pounds twelve shillings per week ; provided that where the salary or wages received is or are less than two pounds per week	salary or wages is thirty shillings per week or more
the amount of the tax payable shall not exceed
fourpence per week;

Fourpence in the pound where the amount of the

salary or wages is three pounds twelve shillings

No. 31.] Financial Emergency Tax. [1934.

per week or more and does not exceed four pounds ten shillings per week, in the case of a person who proves to the satisfaction of the Commissioner that he is regularly maintaining or contributing to the maintenance of one or more members of his family who is or are resident and domiciled in Western Australia;

(iii)    Fivepence in the pound where the amount of the salary or wages is three pounds twelve shillings per week or more and is less than six pounds per week, and subparagraph (ii) hereof does not apply;

(iv)    Fivepence in the pound where the amount of the salary or wages exceeds four pounds ten shillings per week and does not exceed six pounds per week in the case of a person who proves to the satis- faction of the Commissioner that he is regularly maintaining or contributing to the maintenance of one or more members of his family who is or are resident and domiciled in Western Australia;

(v)    Sixpence in the pound where the amount of the sal- ary or wages is six pounds per week or more and is less than seven pounds per week;

(vi)    Sixpence in the pound where the amount of the sal- ary or wages exceeds six pounds per week and is less than seven pounds per week in the case of a person of the kind mentioned in subparagraph (iv) hereof ;

(vii)    Eightpence in the pound where the amount of the salary or wages is seven pounds per week or more and is less than eight pounds per week;

(viii)    Ninepence in the pound where the amount of the salary or wages is eight pounds per week or more; and

(c) At the rate of sixpence in respect of every three pounds two shillings and sixpence of the premiums received by every company which carries on any insurance or assurance business exclusively (not being a life insurance company), and which is liable for taxation under the said Act in accordance with section eight thereof ; and

1934.] Financial Emergency Tax. [No. 31.

(d) At the rate of fourpence in the pound on the income of every company to which section six subsection (1) of the Dividend Duties Act, 1902, applies when such income is less than seventy-eight pounds per annum.

5. (1.) Insofar as section four of this Act requires the rirgotssereselat-

financial emergency tax to be charged, levied, collected, and meat of tax. wages earned and received after the said last-mentioned date shall be charged, levied, collected and paid in accordance with the provisions of this Act.

paid in respect of salary or wages for the year ending the

thirtieth day of June, one thousand nine hundred and thirty-

five, such tax shall in respect of salary or wages earned and

received prior to the first day of January, one thousand nine

hundred and thirty-five be charged, levied, collected and paid

in accordance with the provisions of the Financial Emergency

(2.) Insofar as section four of this Act requires the fin- ancial emergency tax to be charged, levied, collected, and paid for the year ending the thirtieth day of June, one thous- and nine hundred and thirty-five, in respect of income, such tax shall be charged, levied, collected, and paid upon that portion of the income earned during the six months ending on the thirty-first day of December, one thousand nine hun- dred and thirty-three, in accordance with the provisions of the Financial Emergency Tax Act, 1933 (No. 14 of 1933), and upon that portion of the income earned between the said last- mentioned date and the thirtieth day of June, one thousand nine hundred and thirty-four, shall be charged, levied, col- lected, and paid in accordance with the provisions of this Act.