Income (State Development) Tax Act of 1938 (2 Geo Vi No. 22) (Qld)

17112 LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, LABOUR. (1) Income (State Development) Tax Act of 1938 2 Geo. VI. No. 22 (2) Industrial Conciliation and Arbitration Acts and Other Acts Amendment Act of 1938 .. 2 Geo. VI. No. 32 2 N GE o O . . 22 V . I. AnAct to Aid in the Improvement of the General THE INCOME (STATE DEVELOPMENT) TAX ACT OF 1938. Economic Welfare of the State and of Employment Generally by the Imposition, Assessment, and Collection of an Income (State Developmeut) Tax upon Incomes; to Repeal "The Income (Unemployment Relief) Tax Acts, 1930 to 1935"; and for other purposes. [ASSENTED TO 24TH NOVEMBER, 1938.J 'BE it enacted by the King's Most Excellent Majest,)TJ ,. by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- PART 1.- PRELIMINARY. PART I.-PRELIMINARY. Short title and commence· ment of Act. 1. This Act may be cited as "The Income (State Development) Tax Act of 1938," and shall cominence and take effect on and from the first day of January, one thousand nine hundred and thirty-nine. Parts of Act. 2. This Act is divided into Parts as follows :- PART I.-PRELIMINARY; PART n.-EXEMPTIONS AND EXEMPTED INCOME; PART IlL-INCOME FROM EMPLOYMENT--LEVY AND COLLECTION OF TAX; PART IV.-(A) INCOME OTHER THAN INCOME FROM EMPLOYMENT-LEVY AND COLLECTION OF TAX; PART IV.-(B) INCOME FROM EMPLOYMENT IN RELATION TO OFFICERS OF THE COMMON- WEALTH-LEVY AND COLLECTION OF TAX; PART V.-MISCELLANEOUS.

LABOUR. 17113 1938. Income (State Development) Tax Act. PART I.- PRELIMINARY. . _ - _ . _ _ ... _ - - _ . _ . - - - Repeal of Acts. 3. (1.) The Acts mentioned in Schedule I. of this Repeals. Act are repealed. The said Acts are herein referred to Schedule 1. as " the repealed Acts." (2.) Notwithstanding the repeal of the repealed Savings. Acts, and notwithstanding anything contained in any Act or law, rule or process of law, or judgment or order of any court to the contrary- (a) Except as in this Act otherwise provided, Income (Unemployment Relief) Tax shall be charged, levied, collected, and paid for the use of His Majesty at the rate prescribed by the repealed Acts in respect of income from employment of every person paid, delivered, given, or rendered to such person up to and including the thirty-first day of December, one thousand nine hundred and thirty-eight. For the purposes of this paragraph all moneys upon which such tax was charged and levied and to be collected and paid under Part Ill. of the repealed Acts shall be deemed to be income from employment; (b) Except as in this Act is otherwise provided, the last levy, assessment, and collection of Income (Unemployment Relief) Tax under Part IV. of the repealed Acts shall be for the year of tax within the meaning of the Income Tax Act ending on the thirtieth day of June, one thousand nine hundred and thirty-eight, and the last year of income within the meaning of the Income Tax Act in respect of which returns of income shall be furnished under Part IV. of such repealed Acts shall end on the thirtieth day of June, one thousand nine hundred and thirty-seven; (c) All Income (Unemployment Relief) Tax Tax under including any additional tax or other increase ~~ t~~ led of tax, whether by way of penalty or other- wise, in respect of any income (whether or not income from employment) derived during any period, or paid, delivered, given, or rendered at any time which was chargeable

17114 PART I.- PRELIMINARY. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, and leviable under the repealed Acts or any of them, may be assessed and demanded and sh&'ll be enforceable and recoverable, and all penalties and fines incurred under the repealed Acts shall be enforceable and recoverable, as if the repealed Acts had not been repealed: and for that purpose the repealed Acts and all regulatIOns made thereunder shall remain in force without limit of time, and to the intent that any assessment or amended assessment issued under such repealed Acts or any of them may at any time be amended by the Director of Labour or the Commissioner to include any income which should have been therein included or to exclude or reduce the amount of any deduction which had been wholly or partly incorrectly allowed in such assessment or amended assessment, or to assess at a higher rate any income not already assessed at the full rate applicable thereto, and to the further intent that any additional amount of tax assessed together with any additional tax by way of penalty in respect of any such amended assessment shall be enforceable and recoverable as if the repealed Acts had not been repealed; (d) Subject as hereinafter provided, a taxpayer shall continue to have the same right to a rebate of tax under and pursuant to paragraph (ii.) of section twenty-four of the repealed Acts as he would have had if such Acts were not repealed: Provided that such right to a rebate shall not accrue to a taxpayer unless and until- (i.) He dies or this Act expires, or (ii.) He proves to the satisfaction of the Commissioner that he has ceased to receive income upon which tax is chargeable and leviable under Part IV. (A) of this Act and the Commissioner consents to apply the provisions of the said paragraph (ii.) with respect to his case;

1938. LABOUR. Income (State Development) Tax Act. 17115 PARfI.-. PRELDIlN ARY. (e) All State officers appointed under the repealed Officers. Acts and holding office at the passing of this Act shall be deemed to have been appointed under this Act; (f) All books and documents made evidence Document, under the repealed Acts shall continue ~ ~ e evidence to the same extent as if this Act eVl ence. had not been passed ; (g) All matters and proceedings commenced under Matters.and the repealed Acts and pending or in progress proceedmgs. at the commencement of this Act may be continued, completed, and enforced under the repealed Acts; (h) All existing Orders in Council, regulations, or ExiBtin~ forms made or prescribed under the repealed regulatIOns. Acts shall continue in force and shall apply to proceedings under this Act so far as such Orders in Council, regulations, and forms may be applicable until Orders in Council, regula- tions, and forms are made or prescribed under this Act; (i) All notices given and returns given or made Notices and during the year one thousand nine hundred returns. and thirty-eight under the repealed Acts in respect of income derived during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-eight. shall (witho!lt prejudice to the power of the Commissioner to give any notices which may be given or t.o require any returns which may be required in respect of incomE' derived during such year of income under this Act) be deemed to have been made or given also under this Act; (j) Where under this Act it is provided that an Adhesive employer shall affix to a prescribed record stamps. the prescribed adhesive Income (State Development) Tax stamps to the value of the amount of the tax deducted from the payments of income from employment made to his employees, then Income (Unemploy- ment Relief) Tax stamps as prescribed by the repealed Acts may be affixed and cancelled by such employer as prescribed in lieu of Income (State Development) Tax stamps.

17116 PART 1.- PRELIMINARY. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, Definitions. Definitions. 4. In this Act, unless the context otherwise indicates or requires, the following terms have the meanings respectively assigned to them, that is to say : - Commis· sioner. "Commissioner"-The Commissioner of Taxes appointed under the Income Tax Act; Company. "Company" includes all bodies or associations, corporate or unincorporate, but does not include partnerships; Director of Labour. "Director of Labour"-The Director of Labour appointed under *"The Labour Exchanges Act of 1915" : the term where necessary includes any officer deputed for the time being to act for the Director of Labour; Employee. " Employee"-Any person, male or female, in any manner engaged or employed by an employer in work of any kind whatsoever subject to the direction and control of an employer and whether the employee's remuneration is to be according to time or by a system providing for an incentive wage, or on the basis of payment by results or otherwise howsoever: the term also includes every person whilst employed by the Crown or any Minister of the Crown, or by any corporation or officer by virtue of the provisions of any Statute representing or acting as the agent of the Crown: The term in relation to "income from employment" (as hereinafter defined) shall also mean and include any director, managing director, manager,or officer in charge of any company, society, association, institution, or public authority, whether the same is corporate or unincorporate; Employer. " Employer"-Any person, company, corporation, firm, or association employing one or more employees whether on behalf of himself, or itself, or of any other person: the term includes every managing director or manager of any company, corporation, firm, or association corporate or unincorporate, and * 6 Geo. V. No. 6, supra, page 6851.

1938. LABOUR. Income (State Development) Tax Act. 17111 PART 1.- PRELIMINARY. every manager for any employer, also local authorities, harbour boards, water authorities, the Brisbane City Council, and all other local bodies constituted by or under any Act: the term also includes the Crown and any Minister of the Crown, and any corporation or officer by virtue of the provisions of any Statute representing or acting as the agent of the Crown ; " Income from employment" means income earned Income from I . n or d en · ve d I . n or f rom w h a t ever source employment. in Queensland, and consisting of earnings, salary, wages, allowances, feel?, commission, and every other emolument, remuneration, or consideration whatsoever (whether in cash or kind) paid, delivered, given, or rendered, whether at once or from time to time or at any intervals of time, for any employment, service, work, or labour rendered or done by any person in the capacity of an employee: Provided that the term shall not include any allowance to cover expenses actually incurred by an employee in his capacity as an employee, other than allowances for board and quarters. 'When any work is done under a contract for labour only, whether or not the ordinary tools of trade required to carry out such contract are supplied by the contractor, the payments made to the contractor shall be deemed to be income from employ- ment upon which tax shall be charged, levied, collected, and paid under Part Ill. of this Act, and the person making the payments to the contractor shall be deemed to be the employer; "Income Tax Act "-*" The Income Tax Assess- Income Tax ment Act of 1936 " (or any Act amending the Act. same), and all ~ he regulations thereunder for the time being in force; "Minister"-The Secretary for Labour and Minister Industry or other Minister of the Crown for the time being administering this Act; * 1 Edw. VIII. No. 32, supra, page 15859.

17118 PARr I.- P R E L I M I N AR Y . LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, Partnership. " Partnership"-An association of persons carry- ing on business as partners 9r in receipt of income jointly, but does not include a company; Person. " Person "-Includes any corporation, company, society or association, public authority, partnership or firm, or any body of persons corporate or unincorporate; Prescribed. "Prescribed"-Prescribed by this Act; Regulations. "Regulations"-Regulations made under the authority of this Act; Tax. "Tax"-The Income (State Development) Tax charged and levied and to be collected and paid under this Act ; Unemployed Workers Insurance Acts. "Unemployed Workers Insurance Acts"-*"The Unemployed Wor/.:ers Insurance Acts, 1922 to 1936" (or any Act amending the same) and all regulations thereunder for the time being in force; This Act. " This Act"-This Act and all Orders in Council and regulations made thereunder; Year. PART IT.- EXEMPTIONS AND EXIIXPTED INCOME. " Year"-The period of time from and including the first day of July in one calendar year to and including the thirtieth day of June in the next following calendar year. PART n.-EXEMPTIONS AND EXEMPTED INCOME. Exemptions. 5. (1.) This Act shall not apply to the income of the Governor. Governor of Queensland so far as respects the emoluments of his office as Governor. Foreign consul. (2.) This Act shall not apply to the official salary of any foreign consul. Incomes not 6. The following incomes shall not be subject to stauxb.ject to Income (State Development) Tax under this Act:- (i.) Invalid and old-age pensions paid pursuant to the laws of the Commonwealth; also pensions paid to retired employees where the amount of any such pension does not exceed the maximum amount of the old-age pension payable under the laws of the Commonwealth; ... 13 Geo. V. No. 28 and amending Acts, supra, pages 10073 et seq.

LABOUR. 17110 1938. Income (State Development) Tax Act. PART 11.- EXJiJHPTIONS AND EXEMPTED INCOME. (ii.) Payments pursuant to the Workers' Compensation Acts for death or accident; (iii.) War pensions and war gratuities granted by the Government of the Commonwealth under the * A ustmlian Soldiers' Repatriation Act 1920-1937 ; (iv.) War pensions paid by the Imperial Government; (v.) Allowances under the State Children Acts, and charitable allowances paid to natural and foster mothers by the Department of Health and Home Affairs; (vi.) Unemployment sustenance payments under the Unemployed Workers Insurance Acts; (vii.) Allowances in the nature of rations granted as Government relief; (viii.) Amounts paid as wages. to State children within the meaning of t"The State Children Acts, 1911 to 1928 " ; (ix.) Wages paid to aboriginals within the meaning of t"The Aboriginals Protection and Restriction of the Sale of Opium Acts, 1897 to 1934" ; (x.) Amounts paid to casual washerwomen employed in private homes, and to casual cleaners employed in private homes, and whose employment in either case is of a casual nature, and is not for the purposes of the employer's trade or business; (xi.) Amounts or a prescribed proportion of amounts paid to such class or classes of workers whose employment is of a casual nature as may from time to time be prescribed by the Governor in Council by Order in Council, and such Order may make provision as to the extent of the amount which shall not be subject to such tax, and as to the period for which the same shall not be subject to such tax; * No 6, 1920 and amending Acts. See Commonwealth Acts 1920, pages 14 et Beq. t 2 Geo. V. No 11 and amending Acts, supra, pages 5076 et seq. :\: 61 Vic. No. 17 and amending Acts, supra, pages 3 et seq. B

17120 LABOUR. PART II.- - - - - - - - - - - - - - - - - - - - - - - - - - EXEMPTIONS AND Income (State Development) Tax Act. 2 GEO. VI. No. 22, EXEMPTED INCOME. (xii. ) Amounts of one pound and upwards paid by an employee, or by an employer on behalf of an employee, out of income from employment as gifts to the University of Queensland, or to any college affiliated therewith, provided such gift was made within twelve months after the date on which such income from employment was earned. For the purpose of the foregoing para- graph, "affiliated college" shall mean a residential educational institution affiliated under statutory provisions with the University of Queensland. PART Ill.- INCOME FRm[ EMPI.OYMENT -LEVY AND COLLECTWN OF TAX. PART IlL-INCOME FROM EMPLOYMENT-LEVY AND COLLECTION OF TAX. Levy o 'J f' Tax. ~ dministra~ 7. (1.) Subject .to Part IV. (B) of this Act, the tt ~ o~ ~ fI 1S Director of Labour shall, subject to the Minister, have the D~ ; ector 'of Y general administration and the carrying-out of this Part Labour. of this Act. Interpreta- tion. (2.) For the purposes of this Part of this Act-- (i.) "Rateable income" shall be the rateable income as defined in subsection three of section sixty of this Act; (ii.) "Total income" shall be the total income as defined in subsection three of section sixty-one of this Act; (iii.) "Taxable income" shall be the taxable income as defined in subsection two of section sixty of this Act. Income 8. It is hereby declared that any person recelvmg from income from employment from any corporation, society, etombpelosyumbejenctt aSSOC . la t , ' IOn, I . ns t , ' 1 t u t' IOn, or aut h on . ty or person, or f rom to tax. any source whatever, in whatever way payable, shall be a person liable to the payment of tax under this Act, notwithstanding that the income from employ- ment may be paid wholly or in part out of income, revenues, or funds exempted from Income (State Development) Tax under the provisions of this Act, and for the purposes of complying with the provisions of this Act such corporation, society, association,

LABOUR. 17121 1938. Income (State Development) Tax Act. PART IIT.- Ixcmm FROM E: uprJOY~ 1ENT -LEVY institution, or authority or person shall be and be deemed COLL A E N C D TION to be the employer under and for the purposes of this OF TAX. Act. 9. (1.) Income (State Development) Tax shall, Tax to be subject to this Act, be charged, levied, collected, and ~ ha: r~ ed, paid for the use of His Majesty upon any income from c~ ~ ~: cted, employment paid, delivered, given, or rendered to o a n n~ mpcaoimd e any person on and after the first day of January, one from thousand nine hundred and thirty-nine, at the applicable employment. rate prescribed. (2.) The rate of such tax in respect of income from Ra~ e of tax employment earned in the Southern Division (Eastern ~ ~ : : : come District) of the State shall, according to the annual rate employ~ent of such income as set out in the first column of Table I. ~ ~ : n~ ~ u~ ~ ern n. of Part I. of Schedule to this Act, be the rate of tax Division set out opposite to such annual rate in the second column g; ~ ~ ; ~ 0. of the said Table. (3.) The rate of such tax in respect of income from Rate of tax employment earned in the Southern Division (Western on in~ o~ e District) of the State shall, according to the annual rate ~ ~ : n~ o: ~ ern ooff sPuacrht i I n . coofmSecahsedsuelteo n ut . itno tthheI. SfiArsct tc, obleumthneorfaTteabolfet n ax . DD(Wiseitvsriitsceiotrn) n. set out opposite to such annual rate in the second column of the said Table. . (4.) The rate of such tax in respect of income fromRa~ e of tax employment earned in the Mackay Division of the State ~ ~ r: ~ ome shall, according to the annual rate of such income as in the Ssectheoduutlein n t . hetofirtshtisroAlucmt, nbeof thTeabrlaetHe Io. fotfaPx asret tI.ou Of t MD~ I c V . IS k I ~ O y ll. opposite to such annual rate in the second column of the said Table. (5.) The rate of such tax in respect of income from Ra~ e of tax em. plo. yment earned in the Northern Division (Eastern eoanrn m e Cdo m ~ e DIstrICt) of the State shall, according to the annual rate the .N:orthern ooff sPuacrht i I n . coofmSecahsedseutleo n ut . intoththeifsirAstctc,obluemthneorfaTtaebolef t I a V x . DD( ~ Ei a s' V s t'rSit e clO r t n n) . set out opposite to such annual rate in the second column of the said Table. (6.) The rate of such tax in respect of income from Rate of tax employment earned in the Northern Division (Western on in~ ~ e District) of the State shall, according to the annual rate ~ ~ ~ ; o: ~ erll of such income as set out in the first column of Table V. Diyision n. of Part I. of Schedule to this Act, be the rate of tax £ is~ ~ r~ ~ set out opposite to such annual rate in the second column of the said Table.

17122 LABOUR. PART I I I . - ~ ~ INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EM~ £ :~ : NT __________________________________________________ AND COLLECTION (7.) Where the amount of any payment of income OF TAX. from employment includes a fractional part of one £ F 1 r . actions of pHo.untod tahsisseAt fcot,rththien acmolouumnnt oonfetaoxf PpaarytaIbll. e oufpSocnhesduucl, he fractional part shall be the sum set forth opposite to such fractional part in column two, or column three, or column four of Part Il. of Schedule Il. to this Act according as the rate of tax applicable to the income from employment is 3d., 6d., or 9d. in the £. Sta~ e , (8.) The State shall for the purposes of this Act be ~ ~ ~ ~ ~ ~~ : nto divided into the Southern Division, the Mackay Division, and districts and the Northern Division as set out in Schedule Ill. to of divisions. this Act, and the Southern Division and the Northern Division shall each be further divided into the Eastern District and the Western District of the Southern Division and the Eastern District and the vVestern District of the Northern Division, respectively, as further set out in the said Schedule. Application 10. Where the payment of income from ~ fr~ tes of employment is on a weekly basis, the applicable rate of i~: o;: e from tax in respect of such income shall be the rate of tax ; ~ ~loyment appJicable to an anr,mal rate of income from employment periodically. equal to fifty-two tImes the weekly rate. ~ Where the payment of income from employment is on a daily basis, the applicable rate of tax in respect of such income shall be the rate of tax applicable to an annua,l rate of income from employment equal to three hundred and twelve times the daily rate. Where the payment of income from employment is on an hourly basis, the applicable rate of ta,x in respect of such income shall be the rate of tax applicable to an annual rate of income from employment equal to two thousand two hundred and eighty-eight times the hourly rate, and the amount of tax payable at such rate shall be paid on the actual earnings for any day. Broken periods. 11. If it is proved to the satisfaction of the Director of Labour that, any employee, by reason of receiving income from employment in respect of broken periods, has paid in any week an amount of tax higher than the amount which he would have otherwise paid on his total earnings for such week, such employee shall be entitled to a refund of such amount of tax so overpaid.

LABOUR. 17123 PART III.- 1938. Income (State Development) Tax Act. INCOME FROM EMPLOYMENT ------------------------------------------------ -LETI If by reason of the fact that tax has been COLL A E N C D TION deducted hourly, daily, weekly, fortnightly, or at other OF TAX. periods when wages have been paid an employee during any year has paid a lesser amount of tax than was payable according to his annual rate of income, the balance of the tax shall be paid by the employee and shall be collected by the employer at the time of the first payment of wages after the end of the financial year, or at such time or times as may be required by the Director of Labour. Notwithstanding the foregoing the Director of Labour may require the employee to pay direct to him the amount of tax which has been short paid, and the provisions of section forty-one shall, mutatis mutandis, apply to the recovery of the amount of tax so short paid. Income Earned Outside Queensland. 12. If the amount of salary, wages, or remuneration When ta: x derived whilst temporarily engaged on duties out of the ~ ~ ~ ~ c~ : ~ State by a taxpayer within the meaning of *" The Income del:ived Tax Assessment Act of 1936 " who ordinarily resides in ~ e~; ~rarilY the State is included in the assessable income withi..Tl the engaged on meanm . g 0 f suc h astm I en ' tlOne d A ct 0 f suc h taxpayer, t h en . tdhuetieSstaoteu. t of such amount shall be deemed to be income from employ- ment upon which tax shall be charged, levied, collected, and paid under and pursuant to this Part Ill. of this Act: Provided that where the taxpayer has paid in any place outside the State a tax similar in the opinion of the Minister to the tax payable under this Part of this Act in respect of the whole or part of that income from employment, he shall be entitled to a refund of the amount of tax deducted from the whole or part, as the case may be, of such income from employment, and the provisions of section thirty-six of this Act shall apply and extend accordingly, with the exception that his absence from the State during the income year shall not prejudice his right to a refund: Provided further, that if in any case the Director of Labour is satisfied that a taxpayer makes a return of income to some other State (other than in respect of Commonwealth Income Tax), and will in due course be assessed to pay to that State a tax similar in the opinion of the Minister to the tax payable under this Part * 1 Edw. VIII. No. 32, 8upra, page 15859.

17124 LABOUR PART In.- INOOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY COLLAENCDTION of this Act he may authorise the employer to refrain from OF TAX. collecting tax from the income from employment derived by the taxpayer whilst temporarily engaged on duties outside the Sta.te. Employees Provid'ing Vehicles, &c. Emp. lo~ ees 13. (1.) If, for the purpose of earning salary, pvreohviclldems,g &0. wages, commIS • Sl . On, or 0 t her ' Income f rom e I mp oy t men , an employee provides or maintains any horse, motor truck, motor car, or other vehicle, and derives income by way of wages or salary or commission or other emolument which does not distinguish between the amount paid to the employee as a return for his services and the return due to the employee for the use or maintenance or upkeep of the horse, truck, car, or other vehicle, such income shall be deemed to be income other than income from employment and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. (2.) If in any case an employee derives income by way of salary, wages, commission, allowance, or other emolument in respect of his own services, and also by way of a separate allowance Qr other emolument to cover the cost of maintenance or upkeep of any horse, truck, car, or other vehicle used by him in earning income from employment, tax upon his income from employment shall be charged, levied, collected, and paid under and pursuant to this Part Ill. of this Act: Provided that upon the application of such employee the Minister may direct that his income so derived shall be deemed to be income other than income from employment and in the event of the Minister so directing, tax upon such income so derived shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. (3.) Any employer having under his control any employees mentioned in subsection one or subsection two of this section shall furnish to the Commissioner a list showing the name and address of each such employee and the amount of wages, salary, commissions, or other emoluments paid to each such employee respectively, and the amount (if any) respectively, paid or allowed to each such employee for the use, maintenance, or upkeep of any horse, truck, car, or other vehicle.

LABOUR. 17125 1938. Income (State Development) Tax Act. (4. ) Notwithstanding anything contained subsection one of this section, if any employee III who PART III.- INCOME FROM EMPLOYMENT -LEVY AND COLLECTION OF TAX. provides his own horse, truck, car, or other vehicle is employed at work for which separate rates of wages are prescribed by a direction (whether by way of an award or otherwise) of the Industrial Court constituted under *"The Industrial Conciliation and Arbitration Acts, 1932 to 1937," in respect of" an employee who uses or drives his own horse, truck, car, or other vehicle, and an employee who uses or drives a horse, truck, car, or other vehicle provided by the employer, then so much of the wages of such first-mentioned employee as shall be equal to the wage prescribed by such direction in respect of an employee who uses or drives a horse, truck, car, or other vehicle provided by the employer shall be deemed to be income from employment and tax thereupon shall be charged, levied, collected, and paid under and pursuant to this Part Ill. of this Act, and the balance of such wages shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. Any employer having under his control any employee to whom the provisions of the last preceding paragraph apply shall furnish to the Commissioner a list showing thereon the name and address of each such employee, the amount of the income from employment from which tax has been deducted in respect of each such employee, and the amount of tax so deducted in respect of each such employee. This subsection shall not apply to carters or loaders in the sugar industry who are employed casually on a contract basis and who provide their own trucks, horses, and/or other vehicles. 14. In every case where four or more persons being When or alleging themselves to be partners are working in ~:r:~~ sto association in any calling or industry, each of such bee c persons shall be deemed to be an employee; and the e~ ployees income derived by each partner from such partnership ~~ rtnership. shall be deemed to be income from employment; and the partnership firm constituted by them, or alleged so to be, shall be deemed to be the employer of each such * 23 Geo. V. No. 36 and amending Acts, supra, pages 14266 et seq.

17126 LABOUR PART III.- INCOME FROM EMPLOYMENT Income (State Development) Tax Act. 2 GEO. VI. No. 22, -LEVY COLL A E N O D TION person; and tax upon the income derived by each OF TAX. .partner from the partnership shall be charged, levied, collected, and paid under and pursuant to this Part In. of this Act: Provided that in every case in which the partnership is recognised by the Commissioner for income tax purposes the income derived by each partner from the partnership shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act: Provided further, that in any case where the partnership is not recognised for income tax purposes by the Commissioner the Director of Labour may arrange with the Commissioner that the tax payable by each partner shall be assessed by the Commissioner, and thereupon the income derived by each partner from the partnership shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. Without limiting the generality of this section any partnership to which the provisions of section thirty-two of the Income Tax Act are applicable shall be deemed to be a partnership recognised by the Commissioner for income tax purposes. Contract 15. Subject as hereinafter provided, when awnodrkpireactees. . income from employment is paid to an employee at contract or at piecework rates, the rate of income from employment shall be calculated on a daily basis as the return which an ordinary competent worker would receive for a full day's work in the calling concerned, and tax shall be paid accordingly: Provided that in the event of the employment of such employee being temporarily interrupted, the daily rate of income from employment shall be calculated by dividing the amount of the payment due to the employee by the total number of days occupied in carrying out the work, taking into account any retention money held by the employer which accrued due during such period, and tax shall be paid accordingly. Where a specified time is not prescribed for the completion of work carried out at contract or at piece- work rates, the employer shall estimate the time in

LABOUR. 17127 PART III.- 1938. Income (State Development) Tax Act. INCOME FROM EMPLOYMENT -LEVY which an ordinary competent worker, working under COLL A E N C D TION average conditions, could perform the work, and thereby OF TAX. establish a time rate of income from employment: Provided, however, that should the nature of the work be such that a full day's work is not performed, the rate of tax shall be calculated as if the income from employment were on an hourly basis. Coal-mining Industry and Part-time Employment. 16. With respect to employees in the coalmining ~oal- mining industry, if full time is not being worked in any mine, mdustry. the rate of tax applicable in respect of income from employment payable in any week to any such employee shall be calculated in the manner prescribed in section ten as if the payment of income from employment for that week were payment of income from employment on a weekly basis : Provided that if wages are paid fortnightly the weekly rate of income from employment shall be calculated with respect to each such fortnight as one half of the total amount earned during that fortnight. I 7. When income from employment is paid in Part-time respect of part-time employment, the rate of tax employment. applicable shall be calculated as if the payment of income from employment were on an hourly basis. Where a person employed part-time is not otherwise employed or in business on his own account, the rate of tax applicable shall be calculated on the basis of his weekly income. Where a person is employed on part-time and is also in the employment of another employer and his rate of remuneration paid by each employer is known or can be ascertained, the Director of Labour may take into account the total rate of hjs income from employ- ment. The Director of Labour may require each employer to deduct tax at the rate so determined. IS. The Director of Labour is empowered to issue Director of from time to time such directions herein as may be ~ :~ zur may necessary to give full effect to the provisions of sections directions. fifteen to seventeen, both inclusive, of this Act, or of any such section, and such directions if so issued shall be obeyed by all persons concerned.

17128 LABOUR. PART 111.- INCOME FROM EMPLOYMENT -LEVY Income (State Development) Tax Act. 2 GEO. VI. No. 22, - - - - - - - - ~ ~ - ~ ~ ~ - - COLt: ~ ION OF TAX. Employees on Commission. Payment of 19. Notwithstanding anything to the contrary e c m o p m l m o: lS r S e~ IO b n y in this Act contained : - or salary and commission (a) Where a person is employed working on for one commission or on a salary and commission for one eomnlpyl.oyer employer only, the rate of tax applicable shall be calculated as if the payment of income from employment were on a weekly basis: Provided that where monthly, quarterly, or other periodical adjustments of commission are made, the employer shall reassess the weekly rate of income from employment during the period covered by such adjustment. And if such adjustment of commission shall indicate that tax is payable at a rate higher than the rate at which the tax was deducted during such period covered by such adjustment, the additional amount of tax due and payable in respect of the income from employment earned during such period shall be deducted from the amount of commission payable on such adjustment, and such deduction shall be paid by the employer to the Director of Labour accordingly. (b) Where a person is employed by more than one employer working on commission, or being in business on his own account is employed temporarily or casually working on commission, his income derived by way of commission shall be deemed to be income other than income from employment and tax thereupon shaH be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. Income in (C) When income from employment is paid to any fcoomrmmI ~ S f SI.Ons, person in th . e fo • rm of commissions . or directors' or oth . er &c. fees for whICh a tIme rate of earnmg cannot be readily assessed by an employer tax shall be deducted from such income from employment and such deduction shall be paid by the employer to the Director of Labour accordingly. Such tax shall be at the following rate, namely:- In respect of any such income paid, delivered, given, or rendered on and after the first day of January, one thousand nine hundred and thirty-nine, at the rate of nine pence in the pound (or where there is a fractional part

LABOUR. 17129 1938. PART Ill.- Income (State Development) Tax Act. INCOME FROM EMPLOYMENT -LEVY of one pound the sum for such fractional COL A LE N C D TION part of one pound according to the scale as OF TAX. set forth in Part n. of Schedule n. to this Act appertaining to a rate of tax of nine pence in the pound) of such income from employment: Provided, however, that the provisions of section Refund. thirty-six shall, mutatis mutandis, apply and extend in ments. respect of refunds of any tax overpaid by any such person. Retrospective Collection of Tax. o f an2y0. p I e f rsdounrinwg h t 0 he I . y S eam . r thpeerinmcaonmeentfroemmpe 1 moypmloeynm t en I . S t pc Re oe t lcl ~ tel o cv s te . ion of increased by any payment to him for overtime worked tax. ~ or by way of an allowance, bonus, or commission for services rendered, and the total amount of his income from employment for such year will by reason of such increase be taxable at a rate greater than the rate which would have been applicable thereto if he had not been paid such increase, or if during the year the income from employment of any such person is increased to a greater rate and it is manifestly apparent that the total amount of his income from employment for such year will by reason of such increased rate be taxable at a rate greater than the rate which would have been applicable thereto if the rate of his income had not been so increased, then the person concerned shall be liable to pay tax at the greater rate on the whole of his income from employ- ment earned during such year, and the employer shall collect all arrears of tax not paid at the greater rate on the income from employment already paid during such year: Provided that the employer may arrange with the Director of Labour as to the terms and conditions under which such arrears are to be collected: Provided also, that if in any year any employee who is in permanent employment paid or shall have paid tax by way of deduction from his income from employ- ment at the rate prescribed by this Act and deductible at the time of the making of such payments of income from employment, and if solely by reason of the operation of any basic wage judgment of the Industrial Court given or which shall have been given during the said year his income from employment for that year amounted to

17130 LABOUR. PART III.- INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY COLL A E N C D TION or shall have amounted to or will amount to a sum on OF TAX. which tax would be payable at a rate greater than the rate at which tax was deducted from his payments of income from employment, then the provisions of this section shall not apply. Seasonal and Casual Employment. Seasonal 21. Notwithstanding anything to the contrary : !~ l~~~ ~ t. in this Act contained, the rate of tax payable by the Sugar field following classes of employees upon income from workers, &0. employment paid, delivered, given, or rendered to every such employee on and after the first day of January, one thousand nine hundred and thirty-nine, and which tax shall be deducted from the income from employment of every employee in such classes of employees and paid by the employer to the Director of Labour, namely:- (i.) Sugar field and sugar mill employees; (ii.) Employees in the shearing industry; (iii.) Such other classes of employees as the Governor in Council may from time to time approve, shall not exceed the following rate, namely:- The rate being the sum of six pence for every one pound (or where there is a fractional part of one pound the sum for such fractional part according to the scale as set forth in Part n. of Schedule n. to this Act apper- taining to a rate of tax of six pence in the pound) of the income from employment of every such employee: Provided that if the rateable income for any year of any such employee exceeds £499, additional tax calculated at the following rate, namely:- The rate being the sum of three pence for every one pound of the income from employment to which this section applies shall be paid by such employee, and the provisions of Part IV. (A) of this Act as to assessment and collection of additional tax shall apply and extend to such additional tax accordingly: Provided further, that every such employee whose rateable income for the year ending on the thirtieth day of June, one thousand nine hundred and thirty-nine,

LABOUR. 17131 PART HI.- 1938. Income (State Development) Tax Act. INCOME FROM ~ . ---- - ~ - - - - - - - - - - - EMPLOYMENT -LEVY exceeds £499 shall pay additional tax as prescribed by COLLAENCDTION this section upon the whole of his income from OF TAX. employment to which this section applies, whether paid, delivered, given, or rendered to such employee before or after, or partly before and partly after the first day of January, one thousand nine hundred and thirty-nine, but additional tax under the repealed Acts shall not be payable upon any part of such income to which this proviso applies. 22. Notwithstanding anything to the contrary in Waterside this Act contained, the rate of tax payable by the workers, &c. following classes of employees upon income from employment paid, delivered, given, or rendered to every such employee on and after the first day of January, one thousand nine hundred and thirty-nine, and which tax shall be deducted from the income from employment of every employee in such classes of employees, and paid by the employer to the Director of Labour, namely:- (i.) "W"aterside workers, including tally clerks; (ii.) Casual storemen and packers; (iiL) Casual painters and dockers; (iv.) Coal workers and lightermen; (v.) Persons employed casually by the day in private houses, not being employees referred to in paragraph (x.) of section six of this Act and exempted from the provisions of this Act; (vi.) All persons employed in the boot manufac- turing industry other than persons of the clerical staff, foremen, and other staff officers; (vii.) Such other classes of employees as the Governor in Council may from time to time approve, shall not exceed the following rate, namely:- The rate being the sum of three pence for every one pound (or where there is a fractional part of one pound the sum for such fractional part according to the scale as set forth in

17132 LABOUR. PART 111.- l~ ig~ E Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT _ _ _ _ _ _._ -LEVY AND COLLECTION Part H. of Schedule n. to this Act apper- OF TAX. taining to a rate of tax of three pence in the pound) of the income from employment of every such employee: Provided that if the rateable income for any year of any such employee exceeds the annual rate of income from employment upon which tax would, but for this section, be payable in his case at a greater rate than the rate prescribed by this section, but does not exceed £499, additional tax calculated at the following rate of tax, namely :-- The rate being the sum of three pence for every one pound of the income from employment to which this section applies shall be paid by such employee, and the provisions of Part IV. (A) of this Act as to assessment and collection of additional tax shall apply and extend to such additional tax accordingly: Provided further, that if the rateable income for any year of any such employee exceeds £499, additional tax calculated at the following rate of tax, namely :- The rate being the sum of six pence for every one pound of the income from employment to which this section applies shall be paid by such employee and the provisions of Part IV. (A) of this Act as to assessment and collection of additional tax shall apply aDd extend to such additional tax accordingly : Provided moreover, that every such employee whose rateable income for the year ending on the thirtieth day of June, one thousand nine hundred and thirty-nine, exceeds the least amount of an annual rate of income from employment upon which tax would, but for this section, be payable in his case at a greater rate than the rate prescribed under this section but does not exceed £499, or, as the case may be, exceeds £499, shall pay additional tax as prescribed by this section upon the whole of his income from employment to which this section applies, whether paid, delivered, given, or rendered to him before or after, or partly before and partly after the first day of January, one thousand nine hundred and thirty-nine, but additional tax under the repealed Acts shall not be payable upon any part of such income to which this proviso applies.

LABOUR. 17133 1938. Income (State Development) Tax Act. Life Assurance Agents. PART III.- INCOME FROM EMPLOYMENT -LEVY AND COLLECTION OF TAX. 23. Notwithstanding anything contained in this Life Act, the following provisions shall apply to income : ! ~ ~ ~ : ~ lCe derived by any person by way of amounts paid to him " by any life assurance company in respect of the perform- ance of the duties or business of a life assurance agent, either ordinary or industrial :- (a) Except as hereinafter provided, such income shall be deemed to be income from employ- ment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to this Part Ill. of this Act, and such tax shall be collected by the person making any payment of such income in the same manner as is provided in this Act with respect to employers collecting tax upon payments of income from employment made by them to their employees; (b) The tax shall be paid to the Director of Labour in the manner prescribed by the regulations under this Act relating to the collection and payment of tax upon income from employ- ment, and the provisions of such regulations shall, so far as the same are applicable, apply to the collection and payment of tax in respect of income derived by any person from the performance of the duties or business of a life assurance agent : Provided that if any person deriving such income as aforesaid- (i.) In addition to engaging in the duties or business of a life assurance agent also carries on any other business on his own account; or (ii.) Derives such income in part from the use· by him of any motor car, motor cycle, horse, or vehicle (other than a bicycle) provided or maintained by him for the purpose of earning such income, then such income so derived by him shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act.

17134 LABOUR. PAllT I1I.- INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY .AND COLLECTION Annuities and Pensions. aLnian O bu F iilti T ite A ys X o . tof asses 2 sa 4 b . leInicnocmome e duernidveerd tfhreomIncaonmeanTnuaixtyAcwth, icohtheisr tax. than an annuity derived by a beneficiary under a will or deed of settlement shall, subject as hereinafter provided, be and be deemed to be income from employment under and within the meaning of this Act. In respect of all such incomes from employment as aforesaid paid, delivered, given, or rendered to every person on and after the first day of January, one thousand nine hundred and thirty-nine, tax at the applicable rate prescribed under this Part of this Act shall be charged, levied, collected, and paid for the use of I1is ~ ajesty. The tax payable upon any such income as aforesaid derived by any person shaH be collected by the person making any such payment. The method of collection shall be by deduction from the amount payable (which deduction is hereby authorised), and the tax when so collected shall be remitted to the Director of Labour in the manner prescribed with respect to tax collected upon incomes from employment. Liability 25. Income derived from periodical payments in toof ptaexn.sions the nature of a pension shall be and be deemed to be income from employment under and within the meaning of this Act. In respect of all such incomes from employment as aforesaid paid, delivered, given, or rendered to every person on and after the first day of January, one thousand nine hundred and thirty-nine, tax at the applicable rate prescribed under this Part of this Act shall be charged, levied, collected, and paid for the use of His ~ ajesty. The tax payable upon any such income as aforesaid derived by any person shall be collected by' the person making any such payment. The method of collection shall be by deduction from the amount payable (which deduction is hereby authorised), and the tax when so collected shall be remitted to the Director of Labour in the manner prescribed with respect to tax collected upon incomes from employment: Provided that- (a) Tax under this section shall be charged, levied, collected, and paid only upon periodical

LABOUR. 17135 1938. PART TII.- Income (State Development) Tax Act. INCOME FROM EMPLOYMENT -LEVY payments in the nature of a pension derived COLL A E N C D TION by any person resident in the State in respect OF TAX. of or for or in relation directly or indirectly to any past employment or service rendered by him; (b) If the whole of the employment or service was given or rendered in Australia, tax under this section shall be charged, levied, collected, and paid upon the whole of the income derived from the periodical payments in the nature of a pension; (c) If part only of the employment or service was given or rendered in Australia, tax under this section shall be charged, levied, collected, and paid upon the following part of the income derived from the periodical payments in the nature of a pension, namely a part thereof being a sum which bears the same proportion to the whole of such income as the part of the employment or service given or rendered in Australia bears to the whole of the employment or service; (d) Where a taxpayer has paid in a place outside the State a tax similar to the tax payable under this Part of this Act upon the whole or part of the income derived by him from the periodical payments in the nature of a pension he shall be entitled to a refund of tax paid under this Part of this Act of an amount equal either to the tax so paid in such place outside the State, or to the proportion of the tax paid under this Part of this Act which is attributable to income as aforesaid upon which he has paid tax in a place outside the State, whichever is the less. Oollection of Tax. 26. Every employer shall collect from his employees Employer the tax charged and levied and to be collected and paid ~~; ~!~ ~ under and pursuant to this Part Ill. of this Act upon the employees. incomes from employment of all such employees, and every employee shall pay to his employer the amount of such tax. Such collections of tax and the payment of tax sh~' ull be made at the time of payment of such income from employment, and the employer shall remit such tax so collected to the Director of Labour.

17136 LABOUR. PART III.- INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMl'LOYMENT -LEVY ------------------------ AND COLLECTION Moreover, it shall be lawful for any employer to OF TAX. deduct from the income from employment of any employee such sum of money as is sufficient to pay the tax payable by such employee charged and levied and to be collected and paid as aforesaid. Seamen on interstate vessels. 27. With respect to employees on vessels trading or voyaging between Queensland and the other States of the Commonwealth, the tax payable in respect of the income earned by any such employee in the State of Queensland, but paid to such employee outside the said State, shall be collected by the employer from such employee on the next or any subsequent occasion on which payment of wages is made by the employer to such employee within the State of Queensland. Payment in kind. 28. In any case where an employee is provided with keep, or a return in kind for his services, and is either not paid wages in cash, or paid wages at irregular intervals, the employer shall pay the tax on behalf of the employee in respect of the keep or board or return in kind provided for the employee at such times and in such manner as may be prescribed. EmI?loyer 29. If an employee other than an employee on a not ill State. vessel trading or voyaging between Queensland and another State or other States ofthe Commonwealth derives income from employment from an employer who has no office or place of business or manager in this State, or is paid direct from outside this State, such employee shall pay to the Director of Labour the tax payable in respect of such income from employment. Each such employee shall pay the tax in the name of his employer in the manner in which it is prescribed that an employer shall pay to the Director of Labour tax collected by him from his employees. Accounting for Tax Collected. Employer 30. (1.) Every employer shall keep such record ! ~ c~ ~ ~ Pof as is prescribed by the regulations under this Act of the income from income from employment paid by him to his employees. employment paidl to his Every employer who employs ten or more employees emp oyees. who are liable to pay tax shall send direct to the Director of Labour or such other officer as may be authorised by

LABOUR. 17137 PART III.- 1938, Income (State Development) Tax Act. INCOME FROM - - - - ----- -------- EMPLOYMENT -LEVY the Minister the amount of tax collected from or paid COLL A E N C D TION by his employees from time to time and for such periods 01" TAX, of time as may be prescribed accompanied by a form containing such information as may be prescribed. Every employer who employs less than ten employees who are liable to pay tax shall affix to such record as is prescribed by the regulations under this Act the prescribed adhesive Income (State Development) Tax stamps to the value of the amount of the tax deducted from the payments of income from employment made to his employees, and shall cancel such stamps at such times and in such manner as is prescribed. (2.) Every employer shall produce such record for inspection to any person authorised either generally or in a particular case by the Minister to inspect such records, and shall, if and when required by notification published in the Gazette, send such record to the Minister or other authorised officer. Moreover such record shall be submitted to the Commissioner with the income tax return under the Income Tax Act of such employer for the period covered by the income tax return: Provided that an employer who does not submit to the Commissioner an income tax return, under the Income Tax Act in relation to a business carried on by him, shall submit such record to the Director of Labour immediately after the thirtieth day of June in each year. 31. The necessary Income (State Development) Stamps. Tax stamps required for the purposes of this Part of t,his Act shall be prepared and issued by the Minister, who shall provide for the distribution and sale thereof. 32. (1.) No person other than the Government Income Printer shall make or print any Income (State ~ !~: fop. Development) Tax stamp or any imitation thereof ment) without the authority of the Minister. sTtaamx ps. (2.) No person other than the Director of Labour Of a person authorised by him shall sell any fneome (State Development) Tax stamp.

17138 LABOUR. PART IIT.- INCOME FROM EMPLOYMENT -LEVY AND COLLECTION to OF TAX. Jrumne (State Development) Tax Act. 2 GEO. VI. No. 22, (3.) No person shall under any circumstances affix any document or record any Income (State Development) Tax stamp which has been or bears evidence of having been affixed to an employer's schedule. Proceeds. 33. The proceeds of the sale of Income (State Development) Tax stamps and of Income (Unemployment Relief) Tax stamps under and within the meaning of the repealed Acts sold on and after the first day of January, one thousand nine hundred and thirty-nine, shall be paid into and form part of the Consolidated Revenue. Duty of 34. Every person who in a return of income under f:::n g this Act or under the Income Tax Act or under the return to repealed Acts purports to show that during the period ~ ~ =: covered by such return he paid wages, salary, or wages, . commission, or other allowance or return to an employee ~ ; ; . pald by (including a member of his own family) or provided an employee (including a member of his own family) with board or lodging or keep as a return for services rendered as an employee, on which tax is charged and levied under this Act, and whether or not such wages, salary, allowance, or return was paid or allowed at contract or piecework rates or otherwise, shall submit to the Commissioner with such return of income an employer's schedule stamped with the prescribed tax stamps in the manner prescribed to the value of the tax payable on the amount of income from employment paid or allowed as shown by such return. Failure by any such person to furnish an employer's schedule with his income tax return in the mariner aforesaid shall be a breach of this Act, for which proceedings may be taken by the Director of Labour under this Part of this Act. Payment of 35. If an employer pays to any of his employees wirraeggeuslaart wages, salaries, allowances, or other income from intervals. employment less frequently than monthly or at irregular intervals exceeding one month in duration, he may, with the approval in writing of the Director of Labour, arrange to collect the tax from such employees monthly by debiting the amount of the tax to the employee's account. Such collection shall be paid monthly to the Director of Labour by the employer in the manner prescribed.

LABOUR. 17139 1938. Income (State Development) Tax Act. PART HI.- INCOME FROM EMPLOYMENT -LEVY Refunds and Rebates of Tax. COLggTION 36. If it is proved to the satisfaction of the R ;F Td AXo Director of Labour that a person has resided in the State ott~ ~ . s for the whole of any year and has in such year paid an amount of tax greater than the amount payable by him under and pursuant to this Part Ill. of this Act, he shall be entitled to a refund of the amount of tax overpaid by him. For the purpose of ascertaining the rate of tax applicable to the income from employment of any person who during any year derived income from employment and income other than income from employment the total income so derived shall be taken into consideration. The rate of tax applicable to the income from employ- ment of such person shall be the rate which would be applicable thereto if such income from employment were deemed to be income other than income from employment and tax thereupon were charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act: Provided always, that the Director of Labour instead of making a refund may arrange with the employer of any such employee to offset the amount of tax overpaid against any future tax payable by the employee. :::::! 37. If any employee in his capacity as an employee Exp~ nses in incurs expenses for the purpose of earning income from from employment, he may at the end of the year make employment. application to the Director of Labour through the Commissioner for a refund of the amount of tax which has been paid by him on the amount received by _him from his employers, and which represents expenses incurred by the employee in earning his income. 38. (1.) If the net amount of income from Refunds employment, being the total income from employment generally. in any year upon which tax is paid at a higher rate less the amount of tax so paid, is less than a net amount of income from employment, being the maximum total income from employment upon which tax is payable at the rate next lower than such higher rate less the amount of tax so payable, a refund of tax shall be made, but such refund shall not exceed the difference between such net amounts as aforesaid; and moreover such refund shall not be made if the claimant therefor has

17140 LABOUR. PART HI.- INCOME FROM Incorne (State Developrnent) Tax Act. 2 GEO. VI. No. 22, EMPLOnIENT -LEVY COLL A E N C D TION other net income (being income upon which tax is OF TAX. chargeable and leviable under Part IV. (A) of this Act and/or income from dividends) the amount of which exceeds the difference between suc!- ~ net amount,s of income from employment as aforesaid: Provided that if the amount of such other net income is less than the aforesaid difference, then the amount thereof shall be deducted from such refund: Provided further, that if the income from employ- ment was earned in more than one division or district of a division of the State as set out in Schedule Ill. to this Act and any part thereof was earned in one such division or district of a division where, if the whole of such income from employment had been earned, a refund of tax paid would be made under the first paragraph of this subsection then a refund shall be made, but such refund shall not exceed a sum which bears the same proportion to the total refund which would be payable if the whole of the income from employment had been earned in the division or district of a division concerned as the part of the income from employment earned in the division or district of a division concerned bears to the whole income from employment. (2.) If the total income from employment of any person during any year is earned from employment in anyone division or district of a division of the State as set out in Schedule Ill. to this Act, and such person has paid tax on any amount thereof, he shall be entitled to a refund of the tax so paid by him if his total income for such period does not exceed the amount of the annual rate of income from employment to which no rate of tax is applicable under this Part Ill. of this Act in the division or district of a division concerned. (3.) If the total income from employment of any person during any year is earned from employment in more than one division or district of a division of the State as set out in Schedule Ill. to this Act, and such person has paid tax upon any amount thereof earned from employment in anyone such division or district of a division he shall be entitled to a refund of the tax so paid by him upon such amount if his total income for such year does not exceed the amount of the annual rate of income from employment to which no rate of tax is applicable under this Act in the division or district of a division concerned.

LABOUR. 17141 PART IIl.- 1938. Income (State Development)· Tax Act. INCOME FRO~ I EMPLOYMENT -LEVY (4.) In respect of the year commencing on the first COLL A E N C D TION day of July, one thousand nine hundred and thirty-eight- OF TAX. (a) If the total income derived by any person for such year does not exceed £89 and such person has paid any tax thereupon under the repealed Acts or this Act he shall be entitled to a refund of the tax so paid by him ; (b) If the total income derived by any person for such year exceeds £89 and such total income includes any amount of income from employ- ment earned on or after the first day of January, one thousand nine hundred and thirty-nine, upon which such person has paid tax, he shall be entitled to a refund of the tax so paid by him on such ·amount if his total income for such year does not exceed the annual rate of income from employment to which no rate of tax is applicable under this Act in the division or district of a division of the State as set out in Schedule Ill. to this Act in which such amount was so earned. (5.) No person shall be entitled to any refund under this section where the amount of such refund is less than two shillings or where he has not resided in the State for the whole of the year concerned. (6.) For the purposes of applying subsection one of this section to an income from employment which by payment of tax at the applicable rate has been reduced below the relevant annual rate of income to which no rate of tax is applicable, the term" a lower rate of tax" shall be deemed to include" no rate of tax." (7.) Where a provision of this Part Ill. of this Act Reb~te of enacts that any income shall be deemed to be income ! : ~ : case other than income from employment and that tax income from thereupon shall be charged, levied, collected, and paid : : ~! ~ :: : :: nt under and pursuant to Part IV. (A) of this Act, then under Part in assessing the tax payable upon such income the IV. (A). Commissioner shall allow a rebate of any amount of tax which would be refunded under and pursuant to this section if tax upon such income had been charged, levied, collected, and paid under and pursuant to this Part Ill. 39. In every case where it is proved to the satis- Losses. faction of the Director of Labour that a person, being an employee who resided in Queensland for the whole

17142 LABOUR. PAltT III.- INCOME FROM Income (Stau Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY - - - - - - - ~ ~ ~ ~ ~ - - ~ ~ ~ ~ - COLLAENCDTION of any year of income within the meaning of the Income OF TAX. Tax Act has paid tax on income from employment under and pursuant to Part Ill. of this Act, and that such person has during such year of income incurred a loss (or losses) from any business, trade, calling, or other source, whether on his own behalf or in partnership with some other person or persons, then such loss (or losses) as arrived at by assessment by the Commissioner under this Act may be allowed as a set-off against the income from employment of such person, and a refund may be allowed by the Director of Labour from the amount of tax paid under this Act upon income from employment: Provided that any such loss (or losses) shall be in the first place deductible from "any income whatsoever other than income from employment, and only the balance (if any), is capable of being made the subject of a request to the Director of Labour for a refund of tax paid upon income from employment. The Commissioner, at the request of the taxpayer, may furnish the Director of Labour with a certificate giving details of the amount of loss (or losses) on account of which such person is entitled to claim a refund. Such certificate will not be valid unless it bears the signature of the Commissioner or of an officer authorised by the Commissioner to sign such certificate. Director 40. If after any tax has been paid under and ~ ! ~ : : ~ ur pursuant to Part Ill. of this Act, the Director of Labour certificate of is satisfied that too much in amount ha.s been paid by ~ ~ f~ ~ ment a person who resided in Queensland for the whole of overpaid. the year concerned, he shall issue a certificate for a refuri.d of the amount overpaid: Provided that no application for a refund of an overpayment of tax shall be entertained by the Director unless made within three years from the date when the tax was due and payable: Provided further, that the provisions of this section shall not apply to any application for a refund of tax paid in error under Part Ill. of this Act wh'en such tax was chargeable and leviable and to be collected and paid under and pursuant to Part IV. (A) of this Act: Provided, moreover, that for the purposes of this section, tax paid in respect of any financial year shall be deemed to have been due and payable on the last day of June in such financial year. In any case in which tax is charged a"nd levied and to be collected and paid under Part IV. (A) of this Act. and has been paid in error under Part Ill. hereof,

LABOUR. 17143 -- " ~ - -- - --- - -- - -- PART III.- 1938. Income (State Development) Tax Act. INOOME FROM EMPLOYMENT -LEVY the amount of tax so paid under the said Part Ill. OOLLAENODTION shall be taken into account by the Commissioner when OF TAX. making an assessment of tax under the said Part IV. (A), and the taxpayer shall be required to pay only the difference between the amount of the assessment made by the Commissioner and the amount already paid by him under the said Part Ill., provided such latter amount is the lesser of the two. If the amount paid under the said Part Ill. exceeds the amount payable under the said Part IV. (A), the Director of Labour shall make a refund of the amount overpaid on the certificate of the Commissioner as to the amount of refund payable. Assessment by Director of Labour. 41. Nothing contained in this Act shall exempt Employee or excuse any emp 1 oyee f rom t h e payment 0 f tax, an d 'onrotexeoxuesm"dp. t in case of any neglect or failure on the part of any employer to collect the tax from the employee, such employee shall be directly liable to pay the tax. The Director of Labour may require any such employee or any employer of such employee to furnish him with a statement of income from employment received by or paid to such employee, and may assess the amount of tax payable by such employee. The amount of tax so assessed shall be payable by the employee to the Director of Labour within the time stated in the notice of assessment thereof issued to the employee by the Director of Labour. The Director of Labour may assess at the applicable rate prescribed by the Act, and the employee shall pay the amount of tax payable by such employee upon such sum, not being greater than the greatest amount disclosed by the said statements to be the employee's income from employment, as the Director of Labour shall reasonably fix as such employee's income from employment. Oommissioner to Oollect Tax. 42. (1.) Notwithstanding anything contained in this Certain ~ A ' 1ct, where any person d urm. g any year 0 f m. come W] 'thI' n ppearysotnasx to the meaning of the Income Tax Act derived income which pursuant to l . nc I u cl e d I . ncome f' rom emp 1 oymen t an d a l so ' Income 0 tl ler uanssdeesrsment than income from employment, and- Part IV. (a) No rate of tax is applicable to such income from employment under this Part of this Act; or

17144 LABOUR. PART III.- INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY -------------------------------------------------- AND COLLECTION OF TAX. (b) The rate of tax applicable to such income from employment under this Part of this Act is less than the rate of tax applicable to his taxable income under Part IV. (A) of this Act, then such income from employment shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. (2.) There shall be allowed in the assessment a rebate of the amount of tax (if any) paid under Part Ill. of this Act upon any income which, under and pursuant to this section, is deemed to be income other than income from employment: Provided also, that for the purpose of this rebate~ and unless such person proves otherwise to the satisfaction of the Commissioner, it shall be deemed that income so deemed to be income other than income from employment derived by such person was so derived pro rata over the whole period of the year of income, and that tax has been paid thereon at the rate applicable under this Part of this Act. Employee incurring expenses. 43. Notwithstanding anything contained in this Act, the Commissioner and the Director of Labour may jointly direct that tax upon the income from employment of any employee who incurs expenses in earning his income for which he does not receive a specific allowance, or upon the income of any person who is alleged to be a partner in a partnership business, shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act, and upon such direction having been given in any case and notice thereof having been given to any person concerned, any income hereinbefore referred to derived by such person shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act. Ministers of 44. Any income by way of stipend, salary, wages, religion. fees, or other emolument derived by any person who is a minister of religion of any denomination whatsoever shall be deemed to be income other than income from employment, and tax thereupon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act.

LABOUR. 17145 PART 11I.- 1938. Income (State Development) Tax Act. INCOME }'RmI E}IPLOYMENT -LEVY Statements. COLt: ~ ION 45. The Director of Labour or any State labour OF TAX. agent or any industrial inspector may require any person ~ rr: p~ o~ e~ to furnish to him at his office a statement in writing giving s~at~m~ ~ts. particulars of persons who are for the time being, or who at any time since the first day of August, one thousand nine hundred and thirty, were employed or engaged by him, whether working on wages or salary or by piecework, or at contract rates. Such particulars shall include the names of persons so employed or engaged, the wages or other remuneration paid, and the amount of tax deducted or payable, and such further or other information as the Director of Labour or such State labour agent or such industrial inspector may in any particular case require. The Director of Labour or any State labour agent or any industrial inspector may also require any such person to complete an employer's schedule in the manner prescribed by the regulations for any period, and to deliver such schedule and such further or other information as aforesaid to him at his office within a time to be specified. The Director of Labour may also require any trustee, liquidator, receiver, agent, or other person who is administering or carrying on the business of any employer to furnish to him from any records of the employer in his possession any of the information which an employer may be required to furnish in pursuance of the provisions of this section. 46. 'Vhere any person has made a statement relating > " - ' : t ll . Lt t omen t s to his income from employment, or the amount of tax in respect paid by him pursuant to this Act, or the period of of tax. his emp~ oyment, or any other matter relating to the payment of tax under the provisions of this Act, or being an employer has made a statement as to the amount of wages paid to employees, or the amount of tax collected from employees, or as to the accounting for tax collected from employees, or as to the stamping or disposal of any employer's schedule, or any other matter relating to the collection of or accounting for tax collected under this Act, the Director of Labour, or any State labour agent, or any industrial inspector may require such person to make a statutory declaration pursuant to the provisions of the *" OathsAct of 1867 " affirming the correctness of any such statement. * 31 Vie. No. 12, supra, page 2281.

17146 LABOUR. PART IlI.- --- - . - - . - - - - - - - ~ - -- - .~ - - ~----~--~-~ INCOME FROM Income (State Development) Tax Act. 2 GEO. VI. No. 22, EMPLOYMENT -LEVY AND COLLECTION Inspection of Records. OF TAX. Inspectfon 47. Without in any wise limiting the provisions of of record of this Act, every industrial inspector appointed under the wages, &c. provisions of *" The Industrial Conciliation and Arbitration Acts, 1929 to 1937," and every labour agent appointed under the provisions of t" The Labour Exchanges Act of 1915," including every clerk of petty sessions who by reason of his office is a labour agent, every officer authorised by the Director of Labour, every police officer and any inspector who holds the position of inspector under any Statute, may at any time during business operations or working hours require any employer or other person to produce for his examination and may examine wages rolls or statements of wages or any other documents prescribed by this Act to be kept by the employer, or such other person, and may make copies thereof or take extracts iherefrom. Every employer or other person shall, when called upon by an industrial inspector or labour agent or authorised officer or police officer or inspector as aforesaid, produce for examination such wages rolls, statements, or other documents. Default by person. Defaults and Recovery of Tax. 48. (1.) Any person to whom the provisions of this Part of this Act apply who- (a) Pails to pay the amount of tax under this Act; or (b) Being an employer, fails to collect the tax from his employees or to pay the same to the Director of Labour or other authorised officer; (c) Pails to duly furnish any prescribed return or information, or to comply with any requirements of the Minister or any officer as and when required by or under this Act or by the Minister or any officer; or (d) Refuses or neglects to truly and fully answer any questions put to him or to produce any books, papers, or documents required of him by a person authorised in that behalf under this Act, * 23 Geo. V. No. 36 and amending Acts, supra, pages 14266 et seq. t 6 Geo. V. No. 6, supra, page 6851.

LABOUR. 17147 PART IlI.- 1938. Income (State Development) Tax Act. INCOME FROM --- - - ~ - - - - - - - - EMPLOYMENT -LEVY shall be guilty of an offence and shall be liable to a COLALENCDTION penalty of not less than one pound nor more than one OF TAX. hundred i Dounds. (2.) Upon the conviction of any person for any offence against this section the court shall order such person to pay the amount of the tax which he has failed to payor collect, or to do the act which he has failed or neglected to do, within a time specified in such order, and any person who fails or neglects to duly comply with such order shall be guilty of an offence and shall be liable to a penalty of not less than twenty pounds nor more than two hundred pounds. Any such order shall be deemed to have been duly served if it is served in the manner prescribed by this Act for the service of notices, or if it is made orally by the court to the defendant. 49. Any order, notice, requirement, or demand to Service of be served in pursuance of Part Ill. of this Act and/or orders, &c. regulations made pursuant to the provisions of the said Part IH. shall be deemed to be duly served upon the person upon whom it is to be served if such order, notice, requirement, or demand is sent by prepaid registered post letter addressed to such person at his last known place of address, or is affixed to the door or some other conspicuous part of his office premises or place of residence. Notwithstanding the provisions of this Act or of any other Act, where any such notice, requirement, or demand is to be served upon persons who are in partner- ship it shall not be necessary to serve such notice, requirement, or demand on each partner individually, but the same shall be deemed to be duly served upon the partnership and upon each partner therein if addressed to the partnership or to any partner in the partnership and sent by prepaid registered post letter addressed to the last known business address of the partnership or to the last known address of any of the partners. 50. Any person who- False statements. (a) Makes or delivers or causes or permits to be made or delivered a wages roll or statement of wages or other document purporting to represent the amount of wages for a specific

17148 LABOUR. PART IlI.- INCOME FROM EMPLOYMENT -LEVY AND COLLECTION OF TAX. Income (State Development) Tax Act. 2 GEO. VI. Nu. 22, ~ - -_.-.- - - - - - - - - - - - .- . _ - - - - - - - . ~ - - - - . - - - - - ~ . - period which is false in any particular, or makes or causes or permits to be made any false answer, whether orally or in writing, as to the amount of wages paid by or to him for a specific period or as to any matter or thing affecting his liability to payor collect tax; or (b) By any falsehood, neglect, fraud, art, or contrivance whatsoever used or practised, or by or under any instrument made, signed, executed, taken, or received, evades or avoids or attempts to evade or avoid payment of tax, shall be guilty of an offence and shall be liable to a penalty of not less than two pounds nor more than one hundred pounds, and the court shall order him to p~y by way of additional tax a sum equal to double the amount of tax (or part thereof) the payment of which such person has evaded or avoided or attempted to evade or avoid. Offences generally. 51. (1.) Any person who by any act or default contravenes or fails to comply with any provision of this Part of this Act, or delays or obstructs or hinders the doing or execution of any act, matter, or thing required by this Act to be done or executed, whether by himself or by any other person, or who aids, abets, counsels, or procures any other person to so contravene or fail to comply with any such provision, or to so delay or obstruct or hinder the doing of any such act, matter, or thing, or who attempts in any wise so to do, shall be guilty of an offence against this Act. General penalty. (2.) (a) Any person guilty of an offence against this Act shall, unless some other penalty is imposed in that behalf, be liable to a penalty of not less than one pound nor more than one hundred pounds. (b) If a body corporate commits an offence against this Act the individual person guilty of the offence, and also any managing director, manager, or other governing officer by whatever name called in Queensland of such body corporate who knowingly permits the commission of the offence, shall each of them be liable to the like punishment.

LABOUR. 17149 PART III.- 1938. Income (State Development) Tax Act. INCOME FROM ElIlPLOYlllENT -LEVY 52. (1.) Save as by this Act is otherwise provided, COLL A E N C D TION all penalties imposed under this Act shall be recoverable OF TAX. m . a summary way under *' 'T he J u8t~ . ee8 A ets, 1 886 to pReencaolvtieersy•. of 1932," upon the complaint of any person authorised by the Minister either generally or for the purpose of any particular case, and when recovered shall be paid into the Consolidated Revenue Fund. (2.) In any such proceeding for a penalty, if the Costs and court convicts the defendant it may, in addition to any expenses. penalty, order him to pay such costs as it thinks reasonable, including in such costs such expenses as have been incurred in connection with the issue and service of process and the prosecution of the complaint. (3.) Proceedings for an offence against thig Act may Time for bcoeminmsI.tsist. IuOtned tahtearenoyf tiomre Ww.Iitthhm' in twsixelvme omnotnhtshsaa f tfeter r tthhee pinrsotciteuetdi.mongso. f discovery of the commission thereof by the complainant, whichever is the later period. 53. Notwithstanding any Act to the contrary, where N? . any :person is convicted of an offence against this Part : l~ ! : : ~ m. of thIS Act, the penalty to be imposed in respect of such offence shall not be reduced below any prescribed minimum amount of penalty. 54. (1.) Any person who lays any complaint for an Evidence. offence against this Act shall, unless and until the contrary is proved, be deemed to have been authorised by the Minister to lay such complaint. The production of a telegram or other communi- cation purporting to have been received from the Minister, or officer deputed by him to administer this Part of this Act, and purporting to authorise any person to institute any prosecution for an offence under this Act or any proceedings, shall be admissible as evidence in the prosecution or proceedings, and shall be sufficient evidence of the authority of the officer to institute the prosecution or proceedings. (2.) Any certificate, notice, or other document bear- ing the written signature of the Director of Labour or of any labour agent or of any industrial inspector shaH, until the contrary is proved, be deemed to have been duly signed by the Director of Labour or by such labour agent or industrial inspector. * 50 Vie. No. 17 and amending Acts, supra, pages 1132 et seq.

17160 LABOUR. PART IV.- - (A) INCOME OTHER THAN Income (State Development) Tax Act. 2 GEO. VI. No. 22, INCOME FROM EMPLOYMENT -LEVY AND In any case the Commissioner shall have the same COLLECTION OF TAX. powers of recovery as if such tax were tax charged and levied on the income of the payer of such interest and/or rent: Provided that this subsection shall not apply to interest and/or rent paid to any person where arrange- ments have been made to the satisfaction of the Commissioner for the payment of all tax that is or may become payable by that person, and the Commissioner, by notice in writing served on the company or person paying the interest and/or rent, directs that the subsection shall not apply. But the Commissioner may from time to time withdraw such notice by a further notice in writing served on the company or person paying the interest and/or rent, and this subsection shall thereupon apply. (3.) Where a company establishes, to the satisfaction of the Commissioner, that a person resident out of Australia can enforce payment, without any deduction under subsections one and two of this section, of interest on any such money secured by debentures issued prior to the first day of January, one thousand nine hundred and twenty-seven, or on money lodged at interest with it prior to that date, subsections one and two of this section shall not apply in respect of the interest paid or credited to that person. (4.) Tax shall be payable, in respect of interest and/or rent to which the provisions of subsections one and two of this section apply, at the following rate, namely:- Where the interest and/or rent is paid on and after the first day of January, one thousand nine hundred and thirty-nine-3d. in each and every £. (5.) Where any person to whom the interest and/or rent referred to in this section has been paid includes such interest and/or rent in his return of income, the amount of the tax or the proportionate amount of the tax, as the case may be, paid pursuant to the provisions of subsection one of this section, or the amount of the tax paid pursuant to the provisions of subsection two of this section, shall be credited to the tax payable in respect of such interest and/or rent by the person receiving such interest and/or rent; and in any case,

LABOUR.. 17161 PART IV.- 1938. Income (State Development) Tax Act. (A) INCOME OTHER THAN INOOME FROM twahxe, reasstu h ceh caamseoumnatyorbes, ucohr spurcohpoarmtI. Oounnatte 0 a f mt h oeuntat x 0 fptahl 'd e E - C L MO O E PL F L V LOE T Y YO A MT X A IEO . N NN D T by the company or person paying such interest and/or rent is greater than the amount of tax payable in respect of such interest and/or rent by the person receiving such interest and/or rent, a refund of the excess of such amount or such proportionate amount of the tax, as the case may be, or of the excess of such amount of the tax, paid by the company or person paying such interest and/or rent, may be made to the person receiving such interest and/or rent, or such excess may be credited to any other tax payable by the person receiving such interest and/or rent under this Act or the repealed Acts, or to any income tax payable by such person under the Principal Act: Provided that- (a) Where the company or person paying such interest and/or rent does not deduct the amount of the tax paid by such company or person from moneys due and payable by such company or person to the person receiving such interest and/or rent, the provisions of this subsection five shall not apply; (b) In any case where the company or person paying such interest and/or rent pays the tax in respect of such interest and/or rent but does not deduct the amount of the tax paid thereon from moneys due and payable by such company or person to the person receiving such interest and/or rent, and such lastmentioned person includes such interest and/or rent in his return of income and pays tax (if any) thereon, a refund of the amount of the tax so paid by such company or person in respect of such interest and/or rent may be made to such company or person, or such amount of the tax so paid may be credited to any tax payable by such company or person under this Act or the repealed Acts, or to any income tax payable by such company or person under the Principal Act. 63. Where a person carrying on the business of Fire, ~ c. , assurance (other than life assurance), in the State premIUms. reinsures risks with a non-resident carrying on a similar business, and in this connection pays away or credits

17162 LABOUR. PART IV. ~ (A) INCOME OTHER THAN Income (State Development) Tax Act. 2 GEO. VI. No. 22, INCOME FROM E -L M E PL V O Y YMAENNDT such non-resident with any portion of any premiums by COOLFLE T C A T X IO . N way of reinsurance, such person shall for the purposes of this Act be deemed to be the agent of the non-resident, and before paying away or crediting such amount he shall pay to the Commissioner tax thereon at the following rate, namely:- Where such portion of such premiums is paid on and after the first day of January, one thousand nine hundred and thirty-nine, 3d. in each and every £1, and may deduct from such portion of premiums the amount of tax so paid. Notice of 64. The Commissioner shall cause to be given to assessment. each taxpayer whose income has been assessed pursuant to the provisions of sections sixty and sixty-six a notice of the making of the assessment, and the tax so assessed shall be due and payable on a date stated in the notice of assessment to be the due date, which date shall not be less than fourteen days after the service of the notice on the taxpayer. The payment of tax in connection with any such assessment may be made in such instalments as may be allowed by the Commissioner or as may be prescribed. Refunds. 65. Where any power and authority is conferred upon and exercisable by the Commissioner in respect of refundments of tax paid under Part Ill. of this Act, an application for such refund shall be sent by the taxpayer to the Commissioner; and if the Commissioner is satisfied that such taxpayer is entitled to any such refund, the Commissioner shall furnish a certificate in that regard to the Director of Labour, and any such certificate shall be an authority for the Minister to make the necessary refund to the taxpayer. Assessments. 66. For the purposes of charging and levying additional tax wherever prescribed in Part Ill. of this Act, the Commissioner shall have power and authority to issue to any taxpayer concerned a notice of assessment of such additional tax, and for the purposes of collecting and receiving payment of such additional tax so assessed the provisions of the Principal Act shall, m~datis mutandis, apply and extend.

LABOUR. 17163 ------------ ---- ---------------------- ---------- PART IV.- 1938. Income (State Development) Tax Act. (B) INOQ}IE FROM ----------- - - - - - - - - - - - - - - - - - - - E IN MP R L EL O A n T IE IO N N T TO OF]'IOERS P M~ ART IV.-(B) INCOME FROM EMPLOYMENT IN RELATION COMMON- TO OFFICERS OF THE COMMONWEALTH-LEVY AND : r:~ T:~ COLLECTION COLLECTION OF TAX. OF TAX. 67. Income (State Development) Tax shall, subject Co~ on­ to this Act, be charged, levied, collected, and paid for : ~ ~ : rs. the use of His Majesty upon any income from employment paid, delivered, given, or rendered to any officer of the Commonwealth employed in Queensland on and after the first day of January, one thousand nine hundred and thirty-nine, at the applicable rate prescribed. The rate of such tax in respect of income from employment as aforesaid shall, according to the annual rate of such income as set out in the first column of the applicable Table of Part 1. of Schedule ll. to this Act, be the rate of tax set out opposite to such annual rate in the second column of such applicable Table. For the purposes of this section the "applicable Table" shall be the Table which would be applicable to such income from employment if tax thereupon were charged, levied, collected, and paid under and pursuant to Part Ill. of this Act. Such tax shall be charged and levied under and pursuant to the provisions of Part Ill. of this Act and shall be collected by and paid to the Commissioner under and pursuant to this Part IV. of this Act: Provided that the Governor in Council may arrange with the Governor-General of the Commonwealth that such tax shall be deducted from the periodical payments of the income from employment of all such officers and shall be paid to the Commissioner in such manner and at such times as are provided by the arrangement, and any tax deducted and paid in pursuance of any such arrangement shall be accepted as paid under and pursuant to the provisions of this Part IV. of this Act by the officer from whose income the tax was deducted. Any such arrangement as aforesaid made with respect to tax payable under the repealed Acts by officers of the Commonwealth employed in Queensland, and in force at the commencement of this Act, shall, unless the Governor-General of the Commonwealth otherwise requires, be deemed to have been made under this section.

17164 PART V.- MISCEL- LANEOUS. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, PART V.-MISCELLANEOUS. Ta." to be 68. (1.) All tax charged, levied, collected, and paid b~~;l~ dated for the use of His Majesty under this Act and also all tax Revenue. under and within the meaning of the repealed Acts collected and paid for the use of His Majesty on and after the first day of January, one thousand nine hundred and thirty-nine, shall be paid into the Consolidated Revenue Fund. Closure of (2.) All moneys to the credit at the Treasury in mUneenmt pRleolyie- f the Trust Fund called "The Unemployment Relief Fund. Fund" constituted pursuant to the provisions of the repealed Acts shall be transferred to the Consolidated Revenue Fund and the Unemployment R81ief Fund shall be closed; and the Treasurer is herebv authorised to make such adjustments and give such directions as he shall deem necessary to give effect to this su bsection. Grants and loans. 69. (1.) Notwithstanding anything to the contrary in any Act or law, for the purpose of creating employ- ment and of developing the State there may from time to time be paid out of Consolidated Revenue which is hereby appropriated for that purpose- (a) Such sums whether by way of grant and/or by way of loan as the Governor in Council may from time to time approve of payment being made to any public authority, including a local authority or joint local authority, the Brisbane City Council, or any local body as defined in *"The Local Bodies' Loans Guarantee Acts, 1923 to 1936," or to any corporation or officer by virtue of any Statute representing or acting as the agent of the Crown: Provided that any sum approved to be paid by way of grant shall be subject to such terms, provisions, conditions, and stipulations as the Governor in Councjl may impose either generally or in any individual case. Any such loans shall be subject to such terms, provisions, conditions, or stipulations as to security to be given in respect thereto and the nature of such security or as to the methods of repayment, interest, and time * 14 Geo. V. No. 8 and amending Act, supra, pages 10693 et "eg.

1938. LABOUR. Income (State Development) Tax Act. 17165 PART V.- MISCEL- LANEOUS. and any other matter or thing relating thereto, including the powers of and remedies for enforcement of repayment, as shall be prescribed by the Governor in Council by Order in Council published in the Gazette, either generally or in any particular case; (b) Such sums by way of loan as the Governor in Council may from time to time approve of being paid to any company, corporation, firm, partnership, or private individual: Provided that any such loan shall be subject to such terms, provisions, conditions, or stipulations as to security to be given in respect thereto, and the nature of such security or as to the method of repayment, interest, and time, and any other matter or thing relating thereto, including the powers of and remedies for enforcement of repayment, as· shall be prescribed by the Governor in Council, by Order in Council published in the Gazette, either generally or in any particular case; (c) Such sums as the Governor in Council may in his discretion from time to time determine to be applied in and for the relief of unemployment in respect of female workers and/or in aid of the distress among female workers; (d) Such sums for the purposes of relieving distress caused by unemployment and for alleviating unemployment, and for such other like purposes as the Governor in Council may from time to time direct. (2.) (i.) In respect of applications which may be Procedure as made under the preceding subsection, the following !~ plications provisions shall apply, namely :- re loa~ s to bodIes, (a) Any application shall be forwarded to the &c. Minister in the first instance; (b) Such application shall thereupon be forwarded by the Minister to the Co-ordinator-General of Public Works appointed under *" The State Development and Public Works Organisation Act of 1938 " ; * 2 Geo. VI. No. 3, infra, page 17365.

17166 PART V.- MISCEL- LANEOUS. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, (c) The Co-ordinator-General shall make such inquiry in respect thereof and shall furnish to the Minister a report and recom- mendation thereon; (d) The final approval of the Governor in Council shall be required in respect of any such application. Co·operation (ii.) In respect of any such ap·plication and the noaftCoro- -ordi- consideration thereof the Co-ordinator-General shall General with Rural co-operate with the Rural Development Board constituted pursuant to *" The Rural Development Develop- Co-ordination of Advances Act of 1938." ment Board. Payments by (3.) All payments received by way of interest and/or ~ ~ ~ re~ ~ and redemption upon any such loan as aforesaid shall be paid redemption. into the Consolidated Revenue Fund. ~ ~ ~: ~ :~ (4.) Without in any wise limiting the operation of the previous subsections of this section it is hereby declared that Consolidated Revenue may be utilised in the direction of alleviating unemployment, creating employment, and developing the State in any manner which the Governor in Council by Order in Council may, from time to time, direct and determine. Minister to (5.) For the purposes of this section the Minister bt I .e On a csoorl e P . ora- representing the Crown shall be a corporation sole by the name of " The Secretary for Labour and Industry," and by that name shall have perpetual succession and an official seal which shall be judicially noticed, and shall be capable in law of suing and being sued, and shall have power to take, purchase, sell, exchange, lease, mortgage, and hold lands, goods, chattels, and other property, and subject to this Act may do and execute such other acts, matters, and things as may be necessary or convenient for the proper exercise and performance of his powers" functions, and/or duties under this Act. Regulations. (6.) The Governor in Council may from time to time make all such regulations as he deems necessary or con- venient for the administration of this section and to give full effect to its provisions. Such regulations may 'inter alia prescribe the form of any security, contract, agreement, lease, notice, or certificate, or other document. * 2 Oeo. VI. No. 4, inJra, page 17384.

1938. LABOUR. Income (State Development) Tax Act. 17167 PART V.- MISCEL- LANEOUS. (7.) The provisions of section thirty-two, section Application tl u . r ty- S'lX, andsubsect'IOns one to seven, b 0 th' mc I US ' IVe, R of u " raTl he of section thirty-seven of *" The Rural Development Devel0I!mer:t if T rans er an d C o-or d ~ · nat . wn O . J f P owers A ct · O f J 1· 9' v ) O 0 " Oofo- AodrdmmnaCtwMrII (being such provisions as contained in the reprint of Act of 1938." t" The Agricultural Bank Acts, 1923 to 1934," as amended by *" The Rural Development Transfer and Co-ordination of Powers Act of 1938," published in the Gazette pursuant to section seventeen of such lastmentioned Act) shall, mutatis mutandis, apply and extend with respect to all advances by way of loan made under this section, and for the purposes of such application and extension each such provision shall be read and construed with this section and to the further intent that a reference in any such provision to the" Corporation" shall be deemed to be a reference to the" Minister," and a reference to any mortgage, encumbrance, or other security for a loan made by the Corporation shall be deemed to be a reference to the like security for a loan made under this section by the Minister. 70. (1.) The Governor in Council may from time to Officers, &c. time appoint such officers as may be necessary for carrying out the provisions of this Act. (2.) The Minister may at any time delegate to any officer any of the powers conferred on the Minister by this Act, except the power of delegation, and such officer shall, by virtue of this Act, undertake and exercise all such powers accordingly. 71. Nothing in this Act shall prejudice or in any Saving of wise affect the provisions and operation of the Income Acts. Tax Acts, the Stamp Acts, and the Unemployed Workers Insurance Acts. 72. Any person who- Penalty for ( 1 . . ) I n any appll'Cat'IOn for rel 1 ' 8 f or for rat'lOn:s or fmalesnetss,ta&tec.- in any form used in connection with such application or with the providing of work or the payment of relief payor the granting of rations or in any declaration made or used in connection with any such application or form as aforesaid- (a) Makes anyfalse statement in such application or form or declaration, or * 2 Geo. VI. No. 4, sic; semble reference is to "The Ruml Development GU-Grdination of Adwnc€s A ct of 1938," page 17384, infra. t 14 Geo. V. No. 41 and amending Acts, supra, pages 10443 et seq.

17168 PART V.- MISCEL- LANEOUS. LABOUR. ------- ---- ----- Income (State Development) Tax Act. 2 GEO. VI. No. 22, (b) Fails to disclose the whole truth in answer to any question in such application or form or declaration; or (ii.) Having in his possession an unemployment registration card or work docket issued to some other person assumes as his own name the name therein stated, and makes use of same when seeking relief and/or rations; or (iii.) Assumes the name of another person and obtains or attempts to obtain relief and/or rations by using such assumed name, whether the name is that of a person living or dead or of a fictitious person, shall be guilty of an offence against this Act, and shall be liable to a penalty of not less than one pound nor more than fifty pounds or to imprisonment for six months,.or to both such penalty and imprisonment. Upon the conviction of any person for any offences :aforesaid the magistrate may order restitution of the value of rations or the amount of money obtained by such person as the result of any such offences as aforesaid. Unlawful possession {)f card or docket. 73. Any person who, without lawful excuse the proof of which shall lie upon him, has in his possession an unemployment registration card or work docket which has been issued to a person other than the person in whose possession such card or work docket is, or any person who without lawful excuse, the proof of which shall be upon him, has delivered either directly or indirectly to some other person an unemployment registration card or work docket which has been issued to him, shall be guilty of an offence and shall be liable to a penalty not exceeding five pounds or to imprisonment for one month, or to both such penalty and imprisonment. . For the purposes of this section, such card or docket, if proved to be or to have been in the possession of the defendant, whether in a building or otherwise, and whether the possession thereof had been parted with by him before he was brought before the court or not, shall be deemed to be in his possession. Regulations. 74. (1.) The Governor in Council may from time to· time make regulations providing for all or any purposes, whether general or to meet particular cases, that may be convenient for the administration of this Act or that

1938. LABOUR. Income (State Development) Tax Act. 17169 PART V.- MISOEL- LANEOUS. may be necessary or expedient to carry out the objects and purposes of this Act and, where there may be in this Act no provision or no sufficient provision in respect of any matter or thing necessary or expedient to give effect to this Act, providing for and supplying such omission or insufficiency. Without limiting the generality of the foregoing provisions, such regulations may provide for- (i.) The method of assessment and the method of payment of and collection of tax; prescribing methods of apportionment of wages paid or ~greed to be paid in cases where the prescribed times for the payment of tax are different from the time or times or intervals when or at which wages are paid or payable or will be payable- (a) The payment of the tax by means of stamps affixed to receipts, documents, books, or cards, and the manner, times, and conditions in, at, and under which such stamps are to be affixed, (b) The entry in or upon documents, books, or cards of particulars of taxes paid, the issue, sale, custody, production, and delivery. of all books or cards and the replacement of books or cards which have been lost, destroyed, or defaced; (ii.) Prescribing the particulars regarding wages sheets or wages rolls and other documents which are to be kept by employers, and the mode or form in which they are to be kept; (Hi.) Prescribing the value of the board and lodging or keep when such is part of the remuneration of any employee; , (iv.) Providing that any employer may make arrangements approved by the Minister for the furnishing of returns of income from employment paid by the employer to his employees, and providing for the' payment by the employer of the amount of tax payable by his employees and for the exemption by the Minister from all or any of the provisions of subsection one of section thirty of this Act :

17170 PART V.- MrSCEL- I,ANBOUS. LABOUR. IncO'/ne (State Development) Tax Act. 2 GEO. VI. No. 22, Provided further, that the Minister may require security, by fidelity bond or otherwise, to be given up to an amount and in a manner approved by him, for the payment of the tax in any particular case: Provided also, that when any· such arrangement is made, the tax collected by the employer shall until payment to the Minister be the property of the State, and may be recovered by the Minister in any court of competent jurisdiction; (v.) Prescribing- (a) That employers shall record in unemploy- ment insurance contributions books issued pursuant to the Unemployed Workers Insurance Acts particulars concerning income from employment paid to employees and amounts of tax deducted therefrom, (b) That employers shall deliver such unemploy- ment insurance contributions books to employees or to the Director of Labour or to any State Labour Agent at any time they may be required to do so ; (vi.) Prescribing any forms necessary or desirable for the due administration of this Act (and in particular and without prejudice to the generality of the foregoing with regard to applications for relief or for rations, work undertaken for the creation of employment and/or the development of the State, the payment for such work, the conditions under which work is to be undertaken for the creation of employment and/or the develop- ment of the State by the Crown, corporations, local authorities, and harbour boards), the information to be supplied and the punishment for false statements in any form; (vii.) Providing that a manager or other principal officer of a bank shall disclose to an inspector the account of any person applying for relief or for rations or for work under- taken for the creation of employment and/or the development of the State who has

1938. LABOUR. Income (State Development) Tax Act. I717l PARr V.- MrSOEL- J,ANEOUS. deposited any moneys in such bank upon demand by such inspector, and to further providing that such inspector may make and take away with him an extract from any book or copy of any such accounts or copy of any document or writing relating to such accounts; (viii.) Prescribing forms of returns and statistics to be made and furnished to the Minister and the contents thereof, and the persons (whether employers or employees or not) by whom the same shall be made and furnished, and the time and mode of making and furnishing the same; (ix.) The mode of service of notices and the fixing of address for service; (x.) All matters and things which are by this Act required or permitted to be prescribed; (xi.) Generally to give full effect to the objects' and purposes of this Act. (2.) Regulations may be made on the passing of this Act. (3.) The regulations may fix a penalty of not less than one pound nor more than fifty pounds for any breach thereof. All or any of the provisions of section seventy-one of the Income Tax Acts may apply and extend in the making of regulations under this Act. 75. In addition to and without in any way limiting General the powers of the Governor in Council or the Minister powers. under this Act, the Governor in Council is hereby empowered from time to time by Order in Council to issue such orders and give such directions and prescribe such rules as will in his judgment be calculated to safe- guard the requirements and well-being of the people and to give full effect to the provisions of this Act. And every such order, direction, and rule shall be obeyed. 76. All regulations and Orders in Council made Effect of or purporting to be made under this Act shall be pub- regulations lished in the Gazette, and forthwith upon such publication : t~ ~ dc~ f~ shall be read as one with this Act, and shall be judicially noticed and construed as being of equal validity, and shall not be questioned)n any proceed 1 ngs whatsoever.

17172 PART V.- MISCEL- LANEOUS. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, All such regulations and Orders in Council shall be laid before the Legislative Assembly within fourteen days after such publication if the Legislative Assembly is in session; or, if not, then within fourteen days after the commencement of the next session thereof. If Parliament passes a resolution disallowing any such regulation or Order in Council, of which resolution notice has been given at any time within fourteen sitting days of such House after such regulation or Order in Council has been laid before it, such regulation or Order· in Council shall thereupon cease to have effect, but with- out prejudice to the validity of anything done in the meantime. For the purpose of this provision the term "sitting days" shall mean days on which the House actually sits for the despatch of business. Annual 7 7. In the month of August or as soon after as may rleapidorbtetfoorbee be convenient in each year, the Minister shall cause a Parliament. report to be laid before Parliament giving full informa- tion as to all operations and proceedings under this Act, including the tax collected thereunder during the last preceding financial year. Construc- tion. 78. This Act shall be read and construed subject to the *Commonwealth of Australia Constitution Act and so as not to exceed the legislative power of the State to the intent that where any enactment thereof would but for this section have been construed as being in excess of that power it shall nevertheless be a valid enactment to the extent to which it is not .n excess of that power. * 63 and 64 Vie. c. 12, supra, page 4565.

1938. LABOUR. Income (State Development) Tax Act. 17173 - ~ ~ - - - - - - - SCHEDULES. SCHEDULES. SCHEDULE I. SCHEDULE 1. REPEALED ACTS. I No. Name. I Extent of Repeal. ----------------+-----------------------1 I -------------- 21 Geo. V. No. 1 21 Geo. V. No. 38 :22 Geo. V. No. 12 23 Geo. V. No. 11 :26 Geo. V. No. 2 "The Income (Unemployment The whole Act. Relief) Tax Act of 1930 " "The Unemployed Workers Part IH. of the Insurance and Income said Act, being (Unemployment Relief) Tax sections 7 to 14, Acts Amendment Act of 1930" inclusive. "The Income (Unemployment The whole Act. Relief) Tax Acts Amendment Act of 1931 " "The Income (Unemployment The whole Act. Relief) Tax Acts Amendment Act of 1932 " "The Income ,(Unemployment The whole Act. Relief) Tax Acts Amendment Act of 1935 " SCHEDULE H. PART I. TABLE I. Southern Division (Eastern District). n. SCHEDULE Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £211 .. B. Exceeding £211 but not exceeding £227 C. Exceeding £227 but not exceeding £499 D. Exceeding £499 Nil. 3d. in the £ 6d. in the £ 9d. in the £ n. TABLE Southern Division (Western District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £230 B. Exceeding £230 but not exceeding £499 C. Exceeding £499 Nil. 6d. in the £ 9d. in the £

17174 SOHEDULE H. LABOUR. Income (State Development) Tax Act. 2 GEO. VI. No. 22, TABLE IH. Mackay Division. Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £225 B. Exceeding £225 but not exceeding £227 C. Exceeding £227 but not exceeding £499 D. Exceeding £499 Nil. 3d. in the £ 6d. in the £ 9d. in the £ TABLE IV. Northern Division (Eastern District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £237 B. Exceeding £237 but not exceeding £499 C. Exceeding £499 Nil. 6d. in the £ 9d. in the £ TABI,E V. Northern Division (Western District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £256 B. Exceeding £256 but not exceeding £499 C. Exceeding £499 Nil. 6d. in the £ 9d. in the £ PART H. TAX PAYABLE IN RESPECT OF FRACTIONS OF ONE POUND INCLUDED IN PAYMENTS OF INCOME FROM EMPLOYMENT. AMOUNT OF TAX PAYABLE. Fractions of £1. Applicable Rate. Applicable Rate. Appli(;able Rate. 3d. in the £. 6d. in the £. 9d. in the £. - Id. to 3s.4d. Nil Nil Nil 3s.5d. to lOs. Od. Id. 2d. 3d. lOs. Id. to I6s. 8d. 2d. 4d. 6d. 16s.9d. to £1 .. 3d. 6d. 9d.

1938. LABOUR. Income (State Development) Tax Act. 17175 SCIlEDULE Ill. SOHEDULE Ill. DIVISIONS OF THE STATE. Northern Division. That portion of the State along or north of a line commencing at the junction of the sea coast with the 21st parallel of south latitude; thence by that parallel of latitude due west to 147 degrees of east longitude; thence by that parallel of longitude due south to 22 degrees 30 minutes of south latitude; thence by that parallel of latitude due west to the western border of the State. M ackay Division. That portion of the State within the following boundaries:- Commencing at the junction of the sea coast with the 21st parallel of south latitude; thence by that parallel of latitude due west to 147 degrees of east longitude; thence by that paraUelof longitude due south to 22 degrees of south latitude; thence by that parallel of latitude due east to the sea coast; thence by the sea coast northerly to the point of commencement. Southern Division. That portion of the State not included in the Northern. Division or the Mackay Division. DISTRICTS OF THE NORTHERN DIVISION AND THE SOUTHERN DIVISION. Northern Division. Eastern District.-That portion of the Northern Division along or east of 144 degrees 30 minutes of east· longitude. Western District.-The remainder of the Northern Division. Southern Division. Eastern District.-That portion of the Southern Division along or east of a line commencing at the junction of the southern border of the State with 150 degrees of east longitude; thence by that parallel of longitude due north to 25 degrees of south latitude; thence by that parallel of latitude due west to 147 degrees of east longitude; thence by that parallel of longitude due north to the southern boundary of the Mackay Division. Western District.-The remainder of the Southern Division.