Income and Entertainments Tax (War Time Suspension) Act 1942 (WA)

1942.] Income and Entertainments Tax [No. 41.

(War Time Suspension).

INCOME AND ENTERTAINMENTS

TAX (WAR TIME SUSPENSION).

6° AND 7° GEO. VI., No. XLI.

No. 41 of 1942.

AN ACT to suspend the imposition of certain State

taxes during a prescribed period.

[Assented to 23rd December, 1942.]

H S the Government of the Commonwealth Preamble.

WEREAformulated a scheme with respect to income tax,

usually referred to as the Uniform Tax Scheme : And whereas the scheme aforesaid was subsequently extended to include Entertainments Tax: And whereas, in order for the State of Western Australia to obtain financial assist. ance from the Commonwealth under and in accordance with the provisions of the States Grants (Income Tax Reimbursement) Act, 1942, and the States Grants (Enter- tainments Tax Reimbursement) Act, 1942, the State must vacate the income tax and entertainments tax field dur- ing the prescribed period: Be it therefore enacted by the Ring's Most Excellent Majesty by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parlia- ment assembled, and by the authority of the same, as follows :—

- 1. This Act may be cited as the Income and Entertain- Short title.

me9zts Tax (War Time Suspension) Act, 1942.

No. 4]..] Income and Entertainments Tax [1942.

(War Time Suspension).

Suspension of

provisions of	2. (1) The provisions of the Income Tax (Rates for
Income Tax

(Rates for	Deduction) Act, 1939, as amended by the Income Tax
Deduction)
Act.	(Rates for Deduction) Act Amendment Act, 1940, shall be and be deemed to have been suspended With respect to salary or wages paid within the period from the first day of July, one thousand nine hundred and forty-two, up to and including the last day of the first financial year to commence after the date on which His Majesty ceases to be engaged in the present war, and no longer.
(2) This section shall be read and construed with the Income Tax (Rates for Deduction) Act, 1939, as amended by the Income Tax (Rates for Deduction) Act Amend- ment Act, 1940.

Repeal of sub . 3. Subsection (2) of section six of the Income Tax

,s,r stenc ,2, ) Act, 1941, shall be and be deemed to have been repealed

VLooline Tax as from and including the first day of July, one thousand

..cu, 1941.

nine hundred and forty-two.

Suspension	4. (1) The provisions of sections three and four of the Entertainments Tax Act, 1925, as amended by the
of Enter-
provisions
tainments	Entertainments Tax Act Amendment Act, 1930, and the
Tax Act, 1925
Entertainments Tax Act Amendment Act, 1933, shall be and be deemed to have been suspended for the period from and including the first day of October, one thousand nine hundred and forty-two, up to and including the last day of the first financial year to commence after the date on which His Majesty ceases to be engaged in the.
present war, and no longer.
(2) This section shall be read and construed with. the Entertainments Tax Act, 1925, as amended by the Enter- tainments Tax Act Amendment Act, 1930, and the Enter- tainments Tax Act Amendment Act, 1933.
Suspension	5. (1) Notwithstanding the provisions of section gold mining profits tax shall be charged, levied, collected, and paid on the taxable income of any company for any year of tax within the period from the first day of July,. one thousand nine hundred and forty-two, up to and in- cluding the last day of the first financial year to com- mence after the date on which His Majesty ceases to be
of Gold
Mining	three of the Gold Mining Profits Tax Act, 1934-1937, no,
Profits Tax.
engaged in the present war, and no longer. a a

of certain

1942.] Income and Entertainments Tax [No. 41.

(War Time Suspension).

(2) This section shall be read and construed with the Gold Mining Profits Tax Act, 1934-1937.

Suspension of

6. (1) Notwithstanding the provisions of section

certain pro-

visions of

two of the Hospital Fund (Contributions) Act, 1930-

Hospital Fund

(Oontribu.

1937—

Lions) Act. 1930-1937.

(a) no impost shall be charged, levied, collected, and paid on the net assessable income of any tax- payer for any year of tax within the period from the first day of July, one thousand nine hundred and forty-two, up to and including the last day of the first financial year to com- mence after the date on which His Majesty ceases to be engaged in the present war and no longer ;

(b) no impost shall be charged, levied, collected, and paid on any salary or wages paid within the period from the first day of July, one thousand nine hundred and forty-two, up to ' and including the last day of the first financial year to commence after the date on which His Majesty ceases to be engaged in the present war and no longer.

(2) This section shall be read and construed with the Hospital Fund (Contributions) Act, 1930-1937.