Financial Emergency Tax Act 1939 (WA)

1939.] Financial Emergency Tax. [No. 52.

FINANCIAL EMERGENCY TAX.

3° and 4° GEO. VI., No. LII.

No. 52 of 1939.

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 23rd December, 1939.]

BE it enacted by the King's Most Excellent Majesty,by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:-L

1.    Tins Act may be cited as the Financial Emergency Short title.

Tax Act, 1939, and shall be read as one with the Finan- tita%,:k7v	4i	of
cial Emergency Tax Assessment Act, 1932-1938 (No. 20 ms-9,:f	,
of 1932 as reprinted in the Appendix to the Sessional Xp. 26 a	Volume of the Statutes for the year 1937-1938 and 1923, 3.s.
amended by the Acts No. 19 of 1938 and No. 26 of 1938), hereinafter called the Assessment Act.

2.   For the purpose of the Assessment Act, financial Imposition of

emergency tax is imposed at the rates declared by this tax.

Act.

No. 52.] Financial Emergency Tax. [1939.

Rates of tax

3. (1) For the purpose of section three of the Assess-

Batas of fax

on income. ment Act the following are declared to be the rates of tax payable for the year of assessment ending the thirtieth day of June, one thousand nine hundred and forty, on income of a taxpayer for the year of income ended the thirtieth day of June, one thousand nine hun- dred and thirty-nine

(a) for the first six months of the year of assessment (namely, the period of six months ending on the thirty-first day of December, one thousand nine hundred and thirty-nine) in respect of one-half of the income of the year of income: the several rates declared in the first part of the Schedule;

()) for the remaining six months of the year of assess- ment (namely, the period of six months ending on the thirtieth day of June, one thousand nine hundred and forty) in respect of the remaining half of the income of the year of income: the several rates declared in the second part of the Schedule:

Provided that (except in the case of a company), where the income for the year ended the thirtieth day of June, one thousand nine hundred and thirty-nine, does not exceed one hundred and four pounds, the amount of tax shall not exceed seventeen shillings and fourpence.

Rate of lax	(2) (a) For the purpose of section three of the Assessment Act it is hereby declared that the rates of tax payable for the financial year ending on the thirtieth day of June, one thousand nine hundred and forty, on salaries and wages paid or received during that year shall be :—
and wages.

on salaries

(i)    in respect of salaries and wages paid or received in the first six months of that financial year, namely, in the six months ending on the thirty- first day of December, one thousand nine hun- dred and thirty-nine, the several rates declared by and in accordance with the provisions of the second part of the Schedule to the Financial Emergency Tax Act, 1938; and

(ii)

in respect of salaries and wages paid or received

in the remaining six months of that financial

1989.1 Financial Emergency Tat. [No. 52.

year, namely, in the six months ending on the thirtieth day of June, one thousand nine hun- dred and forty, the several rates declared in the third part of the Schedule to this Act.

(b ) Unless Parliament otherwise determines, the rates prescribed in the third part of the Schedule to this Act shall also apply in respect of salaries and wages paid or received in the period of six months ending on the thirty- first day of December, one thousand nine hundred and forty: Provided that, where the salary or wages does not exceed two pounds per week, the amount of tax pay- able under the provisions of this subsection shall not exceed fourpence per week.

(3) For the purpose of subsection (2) of section eight of the Assessment Act it is hereby declared that the

Rate of tax

Payable by

companies.

of. No, 47 of

rates of tax payable for the financial year ending on the

1937 s. 10.

thirtieth day of June, one thousand nine hundred and forty, on the net assessable income of a company for the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine, shall be in accordance with the several rates prescribed in the fourth part of the Schedule to this Act.

No. 52.1 Pittancial Emergency Tax. [1939.

THE SCHEDULE.

FIRST PART.

Rates of Tax Payable by Persons Earning or Deriving Income.

Column 1. Column 2.

Rate of Tax payable by a Person who proves to the satisfaction of the

Commissioner that he is regularly

maintaining or contributing to the	Rate of Tax payable by other Persons.
maintenance of one or more members of his family who is or are resident and domiciled in Western Australia.

(a) (b) (a) (b)

Where the net assessable Rate of Tax Where the net assessable Rate of Tax

income— per Pound. income— per Pound.

Exceeds £216 but is less Fourpenee Is £78 or more but does Fourpence

than £260 not exceed £216

Is not less than £260 but Fivepenee Exceeds £216 but is less Pivepence

less than £338 than £312

Is not less than £338 but Sixpence Is not less than £312 but Sixpence

less than £416 less than £416

Is not less than £416 but Sevenpence Is not less than £416 but Sevenpence

less than £494 less than £494

Is not less than £494 but Eightpenee Is not less than £494 but Eightpenee

less than £572 less than £572

Is not less than £572 but Ninepence Is not less than £572 but Ninepence

less than £650 less than £650

Is not less than £650 but Tenpence Is not less than £650 but Tenpence

less than £728 less than £728

Is not less than £728 but Elevenpence Is not less than £728 but Elevenpence

less than £806 less than £806

Is not less than £806 ... Twelvepence Is not less than £806 ... Twelvepence

1939.1	Financial Emergency Tax.	[No. 52.
THE SCHEDULE—continued.

SECOND PART.

Rates of Tax Payable by Persons Earning or Deriving Income.

Column 1. Column 2.

Rate of Tax payable by a Person who

proves to the satisfaction of the

Commissioner that he is regularly

maintaining or contributing to the	Rate of Tax payable by other Persons.
maintenance of one or more members of his family who is or are resident and domiciled in Western Australia.

(a) (b) (a) (b)

Where the net assessable Rate of Tax Where the net assessable Rate of Tax

income— per Pound. income— per Pound.

Exceeds £216 but is less Threepence Is £78 or more but does Fourpence

than £260 not exceed £216

Is not less than £260 Fourpence Exceeds £216 but is Fivepence

but less than £299 less than £312

Is not less than £299 Fivepence Is not less than £312 Sixpence

but less than £338 but less than £416

Is not less than £338 Sixpence Is not less than £416 Sevonpenee

but less than £416 but less than £494

Is not less than £416 Sevenpence Is not less than £494 Eightpence

but less than £494 but less than £572

Is not less than £494 Eightpenee Is not less than £572 Ninepence

but less than £572 but less than £650

Is not less than £572 Ninepence Is not less than £650 Tenpenco

but less than £650 but less than £728

Is not less than £650 Tenpence Is not less than £728 Elevenpence

but less than £728 but less than £806

Is not less than £728 Elevenpence Is not less than £806 ... Twelvepenee

but less than £806

Is not less than £806 ... Twelvepenee

No. 52.]	Financial Emergency Tax.	[1939.
THE SCHEDULE—continued.

THIRD PART.

Rates of Tax Payable by Persos s in Receipt of Salary 07 Wages.

Column 1. Column 2.

Rate of Tax payable by a Person who

proves to the satisfaction of the

Commissioner that ho is regularly

maintaining or contributing to the	Rate of Tax payable by other Persons.
maintenance of one or more members of his family who is or are resident and domiciled in Western Australia.

(a) (b) (a) (b)

Where the weekly rate	Rate of Tax	Whore the weekly rate	Rate of Tax
' of salary or wages	per Pound.	of salary or wages	per Pound.
Exceeds £4 3s. Od. but	Threepence	Is £1 10s. Od. or more	Fourpeace

is less than £5

but not more than

£4 3s. Od.

Is not less than £5 but Fourponce Exceeds £4 3s. Oil. but Fivepence

less than £5 15s. Od. Is not less than £5 15s. is less than £6

h'ivepence Is not less than £6 but Sixpence

Od. but less than £6 is less than £8

102. Od. Is not less than £8 but Sevenpence

Is not less than £6 10s. Sixpence less than £9 10s. Od.

Od. but loss than £8 Is not less than £8 but Is not less than £9 10s. Eightponce

Sevenpence Od. but less than £11

less than £9 10s. Od. Is not less than £9 10s. Is not less than £11 but Nthepence

Eightpence less than £12 10s. Od.

Od. but less than E11 Is not less than £11 but Is not less than £12 10s. Tenpence

Ninepence Od. but less than £14

less than £12 10s. Od. Is not less than £12 10s. Is not less than £14 but Elevenpence

Tenpence less than £15 10s. Od.

Od. but less than £14 Is not less than £14 but Is not less than £15 10s. Twelvepence

Elevenpence Od.

less than £15 10s. Od. Is not less than £15 10s. Twelvepence

Od.

FOURTH PART.

Rates of Tax Payable by Companies.

Where the net assessable income Rate of Tax per

Pound.

Is less than £200 ... Fourponce

Is not less than £200 but less than £312	•• •	Fivepence
Is not less than £312 but less than £416	Sixpence
Is not less than £416 but less than £494	Sevenpenco
Is not less than £494 but less than £572	•• •	Eightpenco
Is not less than £572 but less than £650	Ninopence
Is not less than £650 but less than £728	•• •	Tenpence
Is not less than £728 but less than £806	•• •	Elevenpence
Is not less than £806	Twelvepence