Financial Emergency Tax Assessment Act Amendment Act 1937 [No. 21 of 1937] (WA)

FINANCIAL EMERGENCY TAX

ASSESSMENT.

1° AND 2° GEO. lg., No. XXI.

No. 21 of 1937.

AN ACT to amend Sections nine and thirteen of the

Financial Emergency Tax Assessment Act, 1932-1936.

[Assented to 18th January, 1938.]

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 :—

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

Tax Assessment Act Amendment Act, 1937, and shall be read as one with the Financial Emergency Tax Assess- ment Act, 1932-1936 (hereinafter called the principal Act).

No. 21.] Financial Emergency Tax Assessment. [1937.

Amendment

of s. 9 of 2. Section nine of the principal Act is amended by

principal Act.

adding a paragraph at the end of subsection (1) as fol-

lows :-

If any person paying salary or wages fails to carry out the provisions of this section he and his em- ployer shall be jointly and severally liable on demand by the Commissioner to pay any tax not paid by reason of such failure.

Amendment

of a. 13 of 3. Section thirteen of the principal Act is amended

Principal Act. by adding a subsection as follows:

(2) Notwithstanding the provisions of the Jus- tices Act, 1902-1936, the period of limitation for prosecution for any offence against this Act or any of the regulations made thereunder shall be three years from the date of the commission of such offence.

Provided that this section shall not have any

retrospective effect beyond the thirty-first day of

December, one thousand nine hundred and thirty-six.

Citation of	4.	The principal Act as amended may be cited as the
principal Ac

Financial Emergency Tax Assessment Act, 1932-1937.