Income (State Development) Tax Acts Amendment Act of 1941 (6 Geo Vi No. 5) (Qld)

LABOUR. 6 GEO. VI. No. 5, 1941. Income (State Development) Tax, Etc., Act. 137 PART IV.- JUVENILE BliPLOYMEN, .BUREAU•. All such Orders in Council and regulations shall be laid before Parliament within fourteen days if then sitting; and, if not then sitting, within fourteen days after the commencement of the next ensuing session. If Parliament, within the next fourteen sitting days after any such Order in Council or regulation has been so laid before it, resolves that such Order in Council or regulation ought to be annulled, the same shall after the date of such resolution be of no effect, without prejudice to the validity of anything done in the meantime under such Order in Council or regulation or to the making of any new Order in Council or regulation. For the purpose of this section the term "sitting days" shall mean days on which the House actually sits for the despatch of business. 40. This Part of this Act may be separately cited Short as " The Juvenile Employment Bureau Constitution Act citation. of 1941." An Act to Amend "The Income (State Development) 6 c; . ~ ~ · 5: I. Tax Acts, 1938 to 1939," by Making Further IN~~ JJ Exemptions from Tax in Respect of Certain DEV T ~ A ~ X ~ ~ A ~ C E T N S T) Incomes, and for other purposes. AMl~ : ~ ~ NT 1941. [ASSENTED TO 12TH DECEMBER, 1941.] B E it enacted by the King's Most Excellent Majesty, 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:- 1. (1.) This Act may be cited as "The Income Short title (State Development) Tax Acts Amendment Act of 1941," and . and shall be read and construed as one with *" The constructIon. Income (State Development) Tax Acts, 1938 to 1939," herein collectively referred to as the Principal Act. (2.) The Principal Act and this Act may collectively ~ llective· 2 be cited as "The Income (State Development) Tax Acts, title. 1938 to 1941." * 2 G. 6 No. 22. See 1938 Sess. v., pp. 17112 et seq.

138 LABOUR. Income (Sta.te Development) Tax, Etc., Act. 6 GEO. VI. No. 5, Rate of tax 2. (1.) The Income (State Development) Tax which ~ n income under subsection one of section nine of *" The Income e:~ oyment (State Development) Tax Act of 1938" is prescribed subject ea~ 1t on to that Act to be charged, levied, collected, and paid for ; ~ st~ : : ch, the use of His Majesty upon any income from employment 1941. paid, delivered, given, or rendered to any person on and after the first day of January, one thousand nine hundred and thirty-nine, at the applicable rate prescribed shall, subject to t" The Income (State Development) Tax Acts, 1938 to 1941," be so charged, levied, collected, and paid upon any income from employment earned on and after the thirty-first day of March, one thousand nine hundred and forty-one, at the applicable rate prescribed by this Act in lieu of the applicable rate prescribed by t" The Income (State Development) Tax Act Amendment Act of 1939." Schedule. (2.) The rate of such tax in respect of income from employment earned on and after the thirty-first day of March, one thousand nine hundred and forty-one, shall, according to the division or district of a division of the State in which such income is earned and to the annual rate of such income as set out in the first column of the Table appearing under the name of such division or district of a division in the Schedule to this Act, be the rate of tax set out opposite to such annual rate in the second column of the said Table. (3.) The divisions and districts of divisions of the State herein mentioned are and shall continue to be as defined by subsection eight of section nine and Schedule Ill. of the Principal Act. (4.) The amount of tax payable upon a fractional part of one pound included in the amount of any payment of income from employment shall be ascertained as prescribed by subsection seven of section nine and Part n. of Schedule Il. to the Principal Act. Amendment 3. The words "and before the thirty-first day of tohfes.A 2 ct (2) of March, one thousand nine hundred and forty-one," are 3 Geo. VI. inserted after the words" and thirty-nine" in subsection No. 2. two of section two of t" The Income (State Development) Tax Act Amendment Act of 1939." * 2 G. 6 No. 22. See 1938 Sess. v., p. 17112. t 2 G. 6 No. 22 and amending Acts. See 1938 Sess. v., pp. 17112 et Beq. t 3 G. 6 No. 2. See 1939 Sess. v., p. 17573.

1941. LABOUR. Income (State Development) Tax, Etc., Act. 139 4. (1.) Section twenty-two of the Principal Act is Amendment amended by deleting therefrom paragraphs (L) and (vL). r~ : ie! ; ~ n of paragraphs (i.) and (vi.)] (2.) The provisions of this section shall be deemed Commence- to have come into operation on the first day of July, : ~ ~ ~ ~ ~ one thousand nine hundred and forty-one. 5. Section twenty-four of the Principal Act is Amendment amended as follows ;_ of s. 24. (a) In the third paragraph the words "and before the thirty-first day of March, one thousand nine hundred and forty-one," are inserted after the words "and thirty-nine." (b) The following new paragraph is inserted after the said third paragraph, namely;- " In respect of all such incomes as aforesaid paid, delivered, given, or rendered to every person on and after the thirty-first day of March, one thousand nine hundred and forty-one, tax at the applicable rate prescribed in respect of incomes from employment under *" The Income (State Development) Tax Acts Amendment Act of 1941" shall be charged, levied, collected, and paid for the use of His Majesty." 6. Section twenty-five of the Principal Act is Amendment amended as follows ;_ of s. 25. (a) In the third paragraph thereof the words "and before the thirty-first day of March, one thousand nine hundred and forty-one," are inserted after the words "and thirty-nine." (b) The following new paragraph is inserted after the third paragraph thereof, namely;- "In respect of all such incomes as aforesaid paid, delivered, given, or rendered to every person on and after the thirty-first day of March, one thousand nine hundred and forty-one, tax at the applicable rate prescribed in respect of incomes from employment under *" The Income (State Development) Tax Acts Amendment Act of 1941" shall be charged, levied, collected, and paid for the use of His Majesty." * This Act.

"140 LABOUR. Income (State Development) Tax, Etc., Aot. 6 GEO. VI. No. 5, ~ terpreta. 7. In respect of the year commencing on the first tlon of 8. 38. day of July, one thousand nine hundred and forty, section thirty-eight of *" The Income (State Development) Tax Act of 1938" shall be read and construed subject to the following modifications, namely :- If the total income derived by any person for such year includes any amount of income from employment- (a) Earned before the thirty-first day of March, one thousand nine hundred and forty-one, 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 was applicable under t" The Income (State Development) Tax Act Amendment Act of 1939" before the passing of this Act in the division or district of a division of the State as set out in Schedule Ill. to *" The Income (State Development) Tax Act of 1938" in which such amount was so earned; or (b) Earned on and after the thirty-first day of March, one thousand nine hundred and forty-one, 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 *" The Income (State Development) Tax Act of 1938" in which such amount was so earned. ~ A f m s e . n 4 d 2. ment Prin . c 8 i . paSluAbcset cistioanmeonndeed obfy rseepcetaiolinng ftohretyw-towrods " owf hitchhe included income from employment and also income other than income from employment" and by inserting the * 2 G. 6 No. 22. See 1938 Sess. v., p. 17112. t 3 G. 6 No. 2. See 1939 Sess. v., p. 17573.

1941. LABOUR. Income (State Development) Tax, Etc., Act. 141 words "which included income from employment and other income (being income upon which tax is chargeable and leviable under Part IV. (A) of this Act) and/or income from dividends" in lieu of such repealed words. 9. A new section 44A is inserted after section New s. 44A. forty-four of the Principal Act, as follows:- " [44A.] Any income from employment derived by Income from any person (other than an officer of the Commonwealth d: 1~ ~ ~ ~ ~ nt as referred to in section sixty-seven of this Act) from certain any Commonwealth department, body, committee or fr~ :~ ~ e institution, whether in connection with measures of CO~ hon­ defence or otherwise, and any income derived by any wea t . compulsory trainee from the Commonwealth for military training shall be deemed to be income other than income from employment, and tax thereon shall be charged, levied, collected, and paid under and pursuant to Part IV. (A) of this Act." 10. Section sixty of the Principal Act is amended Amendment as follows;- of s. 60. (a) In the first paragraph of subsection (lB) thereof the words" each year of tax beginning with the year of tax" are repealed and the words "the year of tax" are inserted in lieu of such repealed words and, in addition, the words" beginning with the year of income" are repealed. Moreover the sidenote to the said subsection (lB) is repealed and a sidenote "Rate for year of tax 1940-41" is inserted in lieu thereof. (b) The following new subsections (le) and (In) are New inserted after subsection (lB) of section sixty of the subsections P rm · C . lpa 1 A c t , name 1 y : - ( (I le D ) ) and inserted. "(le.) Subject to this Act, there shall be charged, [Rate for levied, collected, and paid for the use of His Majesty year of tax for the year of tax commencing on the first day of July, 1941-42.] one thousand nine hundred and forty-one, an Income (State Development) Tax upon the taxable income derived by each and every person during the year of

142 LABOUR. Income (State Development) Tax, Etc., Act. 6 GEO. VI. No. 5, income commencing on the first day of July, one thousand nine hundred and forty, at the following rates, namely:- (a) Where the rateable in- come of any person (being a person as de- fined by section four of this Act) for such year of 3d. in each and income (or for the ac- every £ of such counting period, if any, taxable income; adopted under the Princi- pal Act in lieu of such year of income) does not exceed £248 (b) Where such rateable in-}6d. in each and come exceeds £248 but every £ of such does not exceed £499 taxable income; (c) Where such rateable in-}9d. in each and come exceeds £499 every £ of such taxable income. Ra.te for (In.) Subject to this Act there shall be charged, ! : ! ~ ~ ! c: : levied, collected, and paid for the use of His Majesty for with the each year of tax, beginning with the year of tax l: : ~ . ~ ~ ~ a. x commencing on the first day of July, one thousand nine hundred and forty-two, an Income (State Development) Tax upon the taxable income derived by each and every person during the year of income commencing on the first day of July, one thousand nine hundred and forty- one, at the following rates, namely:- (a) Where the rateable in- come of any person (being a person as de- fined by section four of this Act) for the year of income (or for the ac- counting period, if any, adopted under the Princi- pal Act in lieu of the year of income) does not exceed £248 3d. in each and every £ of such taxable income; (b) Where such rateable in-}6d. in each and come exceeds £248 but every £ of such does not exceed £499 taxable inco~ e ;

1941. LABOUR. Income (State Development) Tax, Etc., Act. 143 (c) Where such rateable in-") 9d. in each and come exceeds £499 ~ every £ of such j taxableincome." 11. Paragraph (ii.) of subsection two of section Amendment sixty-one of the Principal Act is repealed and the following of s. 6l. paragraphs are inserted in lieu thereof, namely:- " (ii.) Whose total income for the year of income commencing on the first day of July, one thousand nine hundred and thirty-nine, does not exceed £219, the amount of the income shall be exempt from tax under this Part IV. of this Act; or (iii.) Whose total income for any year of income subsequent to the year of income mentioned in paragraph (ii.) of this subsection does not exceed £232, the amount of the income shall be exempt from tax under this Part IV. of this Act." 12. Section sixty-seven of the Principal Act is Amendment amended as follows :_ of s. 67. (a) In the third paragraph thereof the words "and before the thirty-first day of March, one thousand nine hundred and forty-one," are inserted after the words "and thirty-nine." (b) A new paragraph is inserted after the third paragraph thereof, as follows :- "The rate of such tax in respect of income from employment as aforesaid earned on and after the thirty- first day of March, one thousand nine hundred and forty-one, shall, according to the annual rate of such income as set out in the first column of the applicable Table of the Schedule to*" The Income (State Development) Tax Acts Amendment Act of 1941 " be the rate of tax set out opposite to such annual rate in the second column of such applicable Table." 13. Section seventy-two of the Principal Act is Amendment amended as follows :-. of s. 72. (a) The first sub-paragraph of paragraph (i.) thereof (being the sub-paragraph commencing with the words * This Act.

144 LABOUR. Income (State Dev@lopment) Tax, Etc., Aot. 6 GEO. VI. No. 5, "In any application" and ending with the words" as aforesaid") is repealed and the following sub-paragraph is inserted in lieu thereof, namely:- "In any application for ration relief assistance or in any form used in connection with such application or the payment of money and/or grant of rations for the purposes of ration relief assistance or in any declaration made or used in connection with any such application or form as aforesaid-" (b) The following paragraphs, numbered (ii.), (iii.), (iv.), and (v.) are inserted after paragraph (i.) thereof, namely:- " (ii.) Delivers or gives the possession or control of any ration relief ticket entitling him to receive ration relief assistance to any person other than the person authorised by such ticket to supply him with rations; or (iii.) Not being the person authorised by a ration relief ticket to supply rations to anothbl" person who is entitled under such ticket to receive rations for the purposes of ration relief assistance takes delivery of or has in his possession or under his control such ticket; or (iv.) Accepts any payment in money as the whole or part consideration for the delivery by him of any ration ticket entitling him to receive rations for the purposes of ration relief assistance to the person authorised by such ticket to supply him with rations; or tv.) Being the person authorised by a ration relief ticket to supply rations to another person who is entitled under such ticket to receive rations for the purposes of ration relief assistance makes any payment in money to such other person as the whole or part consideration for the delivery to him of such ticket; or." (c) In paragraph (ii.) the words" or work docket" are repealed, the words "relief a~ d/ or rations" are repealed, and the words "ration reli'ef assistance" are inserted in lieu of such repealed words, and the said paragraph as so amended is renumbered (vL).

1941. LABOUR. Income (State Development) Tax, Etc., Act. 145 (d) In paragraph (iii.) the words "relief and/or rations" are repealed and the words "ration relief assistance" are inserted in lieu of such repealed words, and the said paragraph as so amended is renumbered (vii.). 14. In section seventy-three of the Principal Act Amendment the words "or work docket" wherever occurring therein of s. 73. are repealed. Also the words "or docket" occurring in the second paragraph of the said section and in the sidenote thereto are repealed. SCHEDULE. Section 2. TABLE I. Southern Division (Eastern District). - ~ - - - -" - "- - - - -- - -- ~ ~ -- - -- . -- - ~- - ~ Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £232 B. Exceeding £232 but not exceeding £248 C. Exceeding £248 but not exceeding £499 D. Exceeding £499 Nil. 3d. in the £ 6d. in the £ 9d. in the £ TABLE n. Southern Division (Western District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £251 B. Exceeding £251 but not exceeding £499 .. C. Exceeding £499 TABLE In. M ackay Division. Annual Rate of Income from Employment. Nil. 6d. in the £ 9d. in the £ Rate of Tax. A. Not exceeding £246 B. Exceeding £246 but not exceeding £248 .. C. Exceeding £248 but not exceeding £499 .. D. Exceeding £499 Nil. 3d. in the £ 6d. in the £ 9d. in the £

146 LABOUR. Industrial Oonciliation, Etc., Act. 6 GEO. VI. No. 3, TABLE IV. Northern Division (Eastern District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £258 B. Exceeding £258 but not exceeding £499 .. O. Exceeding £499 . . . . . . . . Nil. 6d. in the £ 9d. in the £ TABLE V. Northern Divi8ion (Western District). Annual Rate of Income from Employment. Rate of Tax. A. Not exceeding £277 B. Exceeding £277 but not exceeding £499 .. O. Exceeding £499 . . . . . . . . Nil. 6d. in the £ 9d. in the £ 6 GEO. VI. An Act to Amend" The Industrial Conciliation and IN: =~ Arbitration Acts, 1932 to 1938," in CON~ ;TlON certain particulars. ARBITRATION AOTS ~ ~ ~ ~ NT [ASSENTED TO 12TH DECEMBER, 1941.] 1941. B E it enacted by the King's Most Excellent Majesty, 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:- Short title 1. This Act may be cited as "The Industrial and . Oonciliation and Arbitration Acts Amendment Act of constructlon'1941," and shall be read as one with *" The Industrial Oonciliation and Arbitration Acts, 1932 to 1938," herein referred to as the Principal Act. Collective The Principal Act and this Act may be collectively title. cited as "The Industrial Oonciliation and Arbitration Acts, 1932 to 1941." • 23 G. 5 No. 36 and amending Acts. See v. 4, pp. 1020 et 8eg.