Financial Emergency Tax Assessment Act 1932 (WA)
| 1932. | 11 Financial Emergency Tax Assessment. | [No. 20. |
| FINANCIAL EMERGENCY TAX |
ASSESSMENT.
23° GEO. V., No. S.N.
No. 20 of 1932.
AN ACT to regulate the assessment and collection of a Financial Emergency Tax upon income, salary, and wages.
[Assented to 30th November, 1932.1
| B E it enacted by the King's Most Excellent Majesty, byand with the advice and consent of the Legislative | Council and Legislative Assembly of Western Australia, in | ||
| this present Parliament assembled, and by the authority of the same, as follows:— | |||
| |||
| to be fixed by proclamation.' |
| 2. | In this Act, subject to the context— | Interpretation.. |
"Commissioner" means the Commissioner of Taxation appointed under the Land and Income Tax Assess- ment Act, 1907-1931.
"Department" means the Taxation Department.
"Income" does not include pension granted for war ser-
vice and paid by the Commonwealth Government, or except as hereinafter mentioned, salary or wages, but otherwise has the same meaning as in the Land and Income Tax Assessment Act, 1907-1931; and notwithstanding anything contained in the said Act, includes the profits and income of companies sub- ject to the Dividend Duties Act, 1902. The term
* 1st December, 1932. Gazette 30th November, 1932.
| No. 20.] Financial Emergency Tax Assessment. | [1932, |
shall include salary or wages in any case where ob- jection is taken under section ten of this Act to tax being paid under this Act in respect of salary or wages under the provisions of section nine of this Act.
"Member of a family" means wife or husband, father, mother, grandfather, grandmother, step-father, step- mother, son, daughter, illegitimate son, illegitimate daughter, grandson, grand-daughter, stepson, step- daughter, brother, sister, half-brother, half-sister ; mid with respect to an illegitimate person includes his mother, and his brothers and sisters, whether legitimate or illegitimate, by the same father and mother.
"Person" includes a company, and any body corporate or incorporate in cases where an incorporate body pays salary or wages to employees.
"Salary or wages" includes fees paid to directors of companies or to members of boards, trusts, or com- missions, and commission paid to agents.
"Taxpayer" means a person liable for taxation under
this Act.
| Income, salary, | 3. (1.) Subject to the provisions of this Act, every per- son in receipt of income, salary, or wages shall be liable to pay financial emergency tax in respect of such income, salary, or wages at such rate per pound as Parliament shall from time to time declare and enact: Provided that, in assessing the amount of such tax |
| taxation. |
and wages liable to
(1) board and lodgings supplied by an employer to his employee who is receiving in cash wages not less than one pound a week shall be deemed to be equivalent to additional wages at the rate of one pound per week; and
(ii) a person in receipt of payments from a superannu- ation fund to which he has contributed shall be re- lieved from liability to taxation under this Act in respect of a proportionate part of each payment received by him as aforesaid in ratio to the amount of his contribution to such superannuation fund.
| Proceeds of tax to | (2.) All moneys levied, paid, and collected under this |
| be paid to Con- |
| solidated Revenue | Act shall be paid into the Consolidated Revenue Fund for the |
| Fund. | |
| use of His Majesty. |
| 1932.] | Financial Emergency Tax Assessment. [No. 20. |
4. The following persons shall be exempt from liability Exemptions.
for taxation under this Act, that is to say, persons
| (a) | in receipt of old age and invalid pension; or |
| (b) | in receipt of salary or wages under twenty-one shil- lings a week and having no other source of in- come; or |
| (c) | whose income, including salary or wages is under |
fifty-two pounds a year; or
| (d) | in receipt of salary or wages exceeding twenty-one shillings a week but under two pounds a week, and having no other source of income, or in receipt of income including salary or wages exceeding fifty-two pounds a year but under one hundred and four pounds a year, who prove to the satis- faction of the Commissioner that they are regu- larly maintaining or contributing to the mainten- ance of one or more members of their family who is or are resident and domiciled in -Western Aus- tralia ; or |
| (e) | being a racing club, which is not established or car- ried on -for the pecuniary benefit of the individual members thereof. |
5. (1.) The financial emergency tax payable under this Tax in respect of
Act in respect of income of taxpayers other than companies subject to the Dividend Duties Act, 1902-
| (a) | shall be payable on the net amount remaining of the income received by or accruing or deemed to have accrued to the taxpayer after all such deductions (with the exceptions hereinafter provided) as are allowed by the Land and Income Tax Assessment Act, 1907-1931, have been made; and |
| (b) | shall be assessed and payable without regard to the provisos to subsection (1) of section fifteen of that Act, or to subsections (2) and (3) of the said sec- tion fifteen, or to paragraphs (5), (6), (12), (13), (14), (15) (except rates and taxes paid on pro- perty used in the production of income), and (16) of section thirty-one of the said Act; and |
| (c) | shall be payable in each year of assessment under the Land and Income Tax Assessment Act, 1907- 1931, and shall be calculated on and payable in re- spect of the income of the taxpayer for the year next preceding the year of assessment: |
| No. 20.] Financial Emergency Tax Assessment. | [1932. |
Provided that, for the year of assessment cur- rent at the date of the commencement of this Act, the taxpayer shall be liable for the said tax in Tel- spout of such portion of the income of the taxpayer for the year next preceding such year of assess- ment as shall bear the same ratio to the whole of such income as the length of the period between the commencement of this Act and the first day of July, one thousand nine hundred and thirty-three, bears to a full year.
(2.)
The amount of tax assessed under this Act shall be due and payable to the Commissioner on behalf of the depart- ment by every taxpayer thirty days after service by post of a notice of assessment of such tax; and, subject to this Act, the provisions of the Land and Income Tax Assessment Act, 1907-1931, relating to assessment and collection of income tax shall apply to and in respect of the assessment and col- lection of financial emergency tax.
(3.)
The income, revenues, and funds exempted from in- come tax by section eighteen (except paragraphs (3), (8), and (9) thereof) of the Land and Income Tax Assessment Act, 1907-1931, shall be exempt from liability for taxation under this Act.
| Assessment In case | 6. if an assessment is made by the Commissioner under section forty-three of the Land and Income Tax Assessment Act, 1907-1931 (assessment in ease of default), financial emergency tax under this Act in respect of the income of any person so assessed shall be due to the department and pay- able to the Commissioner on behalf of the department, and section five of this Act shall apply. |
| Tax in respect of | 7. If any person shall not furnish a return to the Commis- sioner For the purpose of assessment under the Land and In- come Tax Assessment Act, 1907-1931, within thirty days after the first day of August in any year on the ground that his in- come is of such amount or is derived from such source as to be exempt from income tax, or for any other reason, such person shall forthwith, on the expiration of the said thirty days |
| income exempt | |
| mom Income Lex. |
of default.
(a) send to the Commissioner or to a local agent ap- pointed by the Commissioner to receive returns under this section, a statement in writing in the prescribed form of his income, in respect of which
| 1932.] | Financial Emergency Tax Assessment. | [No. 20. |
he is liable for taxation under this Act, and re- ceived by him during the twelve months ending the thirtieth day of June then last preceding; and
(b) pay therewith to the Commissioner or to Ms local agent the amount of the tax payable under this Act at the rate fixed by Parliament in respect of such income; subject, however, to the proviso to pant- graph (c) of subsection (1) of section five of this Act.
8. Every company subject to the Dividend Duties Act, Tax hi fespect of
1902, shall, as and when every payment of duty under that “uiPan
Act is payable to the Commissioner, pay to the Commissioner
on behalf of the department, in addition to such duty afore-
said, financial emergency tax under this Act at the rate fixed by Parliament in respect of every pound of its profits as as- sessed, or, in the case of a life insurance company, of interest received from its investments, or, in the case of any other company which carries on any insurance or assurance busi ness exclusively (not being a life assurance company) in re- spect of every three pounds two shillings and sixpence of the premiums received by such company, but excluding any por- tion of such premium actually paid away by way of re-insur- ance effected in the State of Western Australia with any other company:
Provided that the first amount of tax to be assessed under this Act shall be assessed and payable in respect of a propor- tionate part of the amount of the first assessment under the Dividend Duties Act, 1902, after the commencement of this Act of the profits or income of every such company as shall bear the same ratio to the whole as the length of the period between the commencement of this Act and the first day of july, nineteen hunched and thirty-three bears to a year :
Provided also, that the income derived by any person
from shares in any company liable to pay tax under this sec-
tion shall be exempt from assessment for tax under this Act.
9. (1.) Subject to section ten of this Act, financial emer- Tax in respect of
gency tax in respect of salary and wages shall be due and pay- salary or ""°'
able by or on behalf of taxpayers upon receipt of such salary
or wages in accordance with the following provisions:
(a) Every person paying salary or wages to any other person shall be responsible for the payment by such person of the said tax on each occasion that any payment of salary or wages is made;
| No. 20.] Financial Emergency Tax Assessment. | [1932.. |
(b) As and when every payment of salary or wages is received by any person, the said tax at the rate, fixed by Parliament for every pound of such salary or wages shall be paid by one of the alternative methods specified in paragraph (c) of this sub- section:
Provided that, if any such payment includes a
fraction of a pound of not less than fifteen shil-
lings, such fraction shall be reckoned as a pound;
(c) The said tax shall be paid in one of the following
alternative methods :—
(i) A person paying salary or wages shall collect on be- half of the Commissioner the amount of the tax due under this section by a deduction from the salary or wages payable by him, separately shown on a pay sheet; and in every such case the amount of the tax so collected from the employee or payee shall be paid forthwith by the employer or payor to the Commissioner accordingly; and the amount of the tax payable in respect of each payment of salary or wages may be deducted from such salary or wages by the employer or payor ;
(ii) Any person paying salary or wages may cause tax payable under this section to be paid by means of adhesive stamps of the requisite value affixed to the pay sheet.
Adhesive stamps in the prescribed form shall be issued by the Commissioner and his agents on payment of the value thereof, and the proceeds of the sale of such stamps shall be deemed to be financial emergency tax received under this Act, and shall be dealt with as provided in subsection (2) of section three of this Act.
Any person paying salary or wages and collect- ing tax payable by means of adhesive stamps as herein provided shall provide and supply to the employee or payee the requisite stamps on pay- ment to him of the value thereof.
(iii)
The collection of tax under this section shall be in
accordance with regulations made under this Act.
(d) The Governor may by regulations under this Act
prescribe which of the alternative methods of
obtaining payment of the tax under this section
shall be observed by persons paying salary or
wages and by the persons receiving the same.
| 1932.1 | Financial Emergency Tax Assessment. [No. 20. |
For the purposes of this section payments made at
piecework rates for work done or labour performed shall be
treated as wages.
(2.)
In the case of any contract for work or labour, in- cluding clearing, shearing, droving, and carting made by any person, or by or on behalf of several persons, every payment made by the employer or the person for whom the work or labour is done, or received by or on behalf of the person or persons doing such work or labour under the contract, shall be deemed to be wages:
(3.)
Provided that a proportionate reduction shall be made from the gross amount payable under the contract of an amount which in the opinion of the Commissioner represents any necessary outlay when assessing the amount of the tax payable under this Act.
(4.)
Tax payable under this Act in respect of salary or wages received by any person in the service of the Govern- ment of the State shall be paid by such person to and shall be collected by the paying officer on behalf of the Commissioner as and when every payment of salary or wages is received; but in lieu of compliance with the provisions of paragraph (h) of subsection (1) of this section, such tax may, subject to the regulations, be collected on behalf of the Commissioner by the paying officer by a deduction of the amount of the tax from the amount of salary or wages payable, and the amount of the tax so deducted shall lie paid forthwith by such paying officer to the Commissioner, and a record of such deduction shall be mitered on the pay sheet to be kept by the officer making the same.
(5.)
The Governor may arrange with the Governor Gen- eral of the Commonwealth that the tax payable under this Act in respect of salary or wages received by any persons in the service of the Government of the Commonwealth shall be deducted out of the periodical payments of salary or wages of those persons by the officer of the Commonwealth paying the same, and shall be paid to the Commissioner in such manner and at such times as are provided by the arrange- ment.
If during the period between the date of the com- mencement of this Act and the thirtieth day of June, one thousand nine hundred and thirty-three, any person shall pay tax under this section in respect of his salary or wages, and at the expiration of such period he proves to the satisfaction
(6.)
| No. 20.] Financial Emergency Tax Assessment. | [1932_ |
of the Commissioner that the amount of the salary or wages. together with any other income received by him during such period is such that the average monthly proportion thereof for the period multiplied by twelve would be less than fifty- two pounds in the case of a taxpayer other than a person who. is entitled to exemption under paragraph (d) of section four of this Act, or less than one hundred and four pounds in the ease of a person who is entitled to exemption under para- graph (d) of section four of this Act, and if, after the said thirtieth day of June, one thousand nine hundred and thirty- three, during any period of twelve months ending on the thirtieth day of June in any year any person shall pay tax under this section in respect of his salary or wages, and at the expiration of such period of twelve months lie proves to the satisfaction of the Commissioner that the amount of the salary or wages together with any other income received by him during such period is less than fifty-two pounds in the aggregate in the ease of a taxpayer other than a person who. is entitled to exemption under paragraph (d) of section four of this Act, or less than one hundred and four pounds in the aggregate in the case of a person who is entitled to exemp- tion under paragraph (d) of section four of this Act, then any such person in either of the cases aforesaid may apply for, and the Commissioner shall make to such person a re- fund of the amount of the tax so paid by such person and received by the Commissioner during the respective periods aforesaid.
| In certain cases - | 10. (1.) If any taxpayer, or the employer of any taxpayer, |
| salary or wages to |
| be treated as in• | or the person paying salary or wages to a taxpayer, by notice |
| come for the | |
| purposes of tax to | in writing to the Commissioner objects on legal grounds to |
| be paid by the | |
| taxpayer. | pay or deduct tax under section nine of this Act which but for such legal objection would be payable in respect of salary or wages under and in accordance with the provisions of the said section nine, or if such objection otherwise comes to the know- ledge of the Commissioner, the salary or wages of such tax- payer shall be assessed as income for the purposes of this Act, and the tax under this Act shall be payable by the person re- ceiving such salary or wages under and in the manner pro- vided in this Act for tax in respect of income. |
| (2.) Where any salary or wages consists of fees paid to directors of companies or to members of boards, trusts or commissions, or commissions paid to an agent, and the taxpayer satisfies the Commissioner that expense has been incurred in earning such salary or wages, or that for any |
| 7.932.] | Financial Emergency Tax Assessment. [No. 20. |
other reason the payment of tax in respect of such salary or wages under and in accordance with section nine would be inequitable, the Commissioner may by writing under his hand direct that such salary or wages of such taxpayer shall be assessed as income for the purpose of this Act, and the -tax under this Act shall be payable by the taxpayer under and in the manner provided in this Act for tax in respect of income.
11. Any tax under this Act payable by any person in Recovery of tax.
respect of income, salary, or wages shall be a debt due to the Crown, and may be sued for and recovered by action in any court of competent jurisdiction at the suit of the Commis- sioner.
12. The Governor may appoint inspectors and other , ofi. Mem.
ceps for the purposes of this Act, and such inspectors and officers shall have power to demand the production by any person of such documents or other proof by them deemed necessary to ascertain that the provisions of this Act are being observed.
13. Every person shall be guilty of an offence against this Offences.
Act who
| (a) | obstructs or impedes or attempts to obstruct or im- pede any inspector or other officer in the perform- ance of his duties; or |
| (b) | refuses to furnish any inspector or other officer with any information, or wilfully misleads any inspector or other officer in any way so as to interfere with the discharge of his duties; or |
-CM omits to make payment of any tax payable by him under this Act, or fails or neglects to comply with, or commits any breach of any provision of this Act or the regulations, or furnishes any return or statement of income false in any material particu- lar, or commits or suffers to be committed any act which defrauds or may defraud the Crown of any financial emergency tax, or by whose default the Crown may be or is so defrauded.
Penalty: For a first offence, twenty pounds; for
any subsequent offence, one hundred pounds.
| No. 20.] Financial Emergency Tax Assessment. | [1932. |
| Regulations. | 14. |
The Governor may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted, or which are necessary or convenient to be prescribed for giving effect to this Act.
Annual report to
| Parliament. | 15. |
The Commissioner shall furnish annually a copy of the accounts under this Act, together with a report relating to the operation of this Act, and such accounts and report shall be laid before Parliament.
Appeals.
16.
(1.) Any taxpayer who is dissatisfied with any assessment made by the Commissioner under this Act shall have a right of appeal, and for the purposes of any such appeal sections forty-six to forty-nine, both inclusive, of the Land and Income Tax Assessment Act, 1907-1931, shall be deemed to be incorporated in this Act, and shall apply miutatis vratandis to appeals under this Act.
(2.) Any rules made under section fifty of the Land and Income Tax Assessment Act, 1907-1931, and from time to time in force thereunder, shall apply tit-Watts mutandis in relation to appeals under this Act.
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