Financial Emergency Tax Assessment Act Amendment Act 1938 [No. 26 of 1938] (WA)

FINANCIAL EMERGENCY TAX

ASSESSMENT.

2° and 3° GEO. VI., No. XXVI.

No. 26 of 1938.

AN ACT to amend section nine of the Financial Emergency Tax Assessment Act, 1932-1937 (Con- solidated).

[Assented to 31st January, 1939.]

RE 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:—

short title.	1. This Act may be cited as the Financial Emergency Tax Assessment Act Amendment Act, 1938, and shall be
read as one with the Financial Emergency Tax Assess- ment Act, 1932-1937 (Consolidated), as reprinted in the Appendix to the Sessional Volume of the Statutes for the year 1937-1938, hereinafter referred to as the prin- cipal Act.

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

deleting subsection (5) therefrom and inserting in lieu

thereof a new subsection, as follows :—

(5) The State may enter into an agreement with the

Commonwealth for the deduction by the Com-

1938.] Financial Emergency Tax Assessment. [No. 26. monwealth from periodical payments of sal- ary or wages paid to persons who are officers within the meaning of section two of the In- come Tax Collection Act, 1938, of the Com- monwealth of the tax payable under this Act in respect of salary or wages paid by the Commonwealth to such persons. Any amount deducted i.n pursuance of an agreement made under this subsection shall be paid by the Commonwealth authority making the deduc- tion to the Commissioner as representing the State in such manner and at such times as are provided by the agreement.

Citation or

3. The principal Act as amended by this Act may be principal Act

cited as the Financial Emergency Tax Assessment Act,	as amended.
1932-1938.