Income (Unemployment Relief) Tax Acts Amendment Act of 1932 (23 Geo v No. 11) (Qld)

LABOUR. 23 GEO. V. No. H, 1932. Income (Unemployment Relie!), Etc., Act. 14249 LABOUR. (1) Income (Unemployment Relief) Tax Acts Amendment Act of 1932 (2) Industrial Conciliation and ArbitrationAct of 1932 23 Geo. V. No. H 23 Geo. V. No. 36 An Act to Amend "The Income (Unemployment Relief) Tax Acts, 1930 to 1931"; to Approve, Ratify, Validate, and Confirm a certain Order in Council made there- under; and to Amend the said Acts in certain particulars. 23 Geo. V. No. 11- THE INCOME (UNEMPLOY- MENT RELIEF) TAX ACTS AMENDMENT ACT OF 1932. [ASSENTED TO 18TH OCTOBER, 1932.] 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. This Act may be cited as "The Income Short title (Unemployment Relief) Tax Acts Amendment Act of and . 1932," and shall be read and construed as one with ~ ~ ~ ~ ~ ~ lCtlOn *" The Income (Unemployment Relief) Tax Acts, 1930 to 1931" (as defined in section one of t" The Income (Unemployment Relief) Tax Acts Amendment Act of 1931" and the tOrder in Council dated the twenty- third day of June, one thousand nine hundred and thirty-two, and published in the Gazette of the twenty- fifth day of June, one thousand nine hundred and thirty-two, at pages two thousand one hundred and forty-seven and two thousand one hundred and forty- eight, extending and continuing the provisions of such Acts untH the thirtieth day of June, one thousand nine hundred and thirty-three, and amending the same in certain particulars (which said extension and continuance' is hereby approved), and the §Order in Council dated the * 21 Geo. V. No. 1, supra, page 12952; Part 111. of 21 Geo. V. No. 38, supra, page 13004; 22 Geo. V. No. 12, supra, page 13781; also Order in Council of 30th June, 1931, supra, page 14053. t 22 Geo. V. No. 12, supra, page 13781. t See, infra, page 14482. § See, infra, page 14484. M

14250 LABOUR. Income (Unemployment Relief), Etc., Act. 23 GEO. V. No.1l, twenty-ninth day of July, one thousand nine hundred and thirty-two, and published in the Gazette of the thirtieth day of July, one thousand nine hundred and thirty-two, at pages three hundred and seven to three hundred and nine, making further amendments in *" The Income (Unemployment Relief) Tax Acts, 1930 to 1931," as amended by the said Order in Council of the twenty- third day of June, one thousand nine hundred and thirty-two. The said Acts and the said Orders in Council are herein collectively referred to as the" Income (Unemploy- ment Relief) Tax Principal Act." The Income (Unemployment Relief) Tax Principal Act and this Act may collectively be cited as "The Income (Unemployment Relief) Tax Act8, 1930 to 1932." Validation 2. The tOrder in Council dated the twenty-ninth oinf OCorduenrcil. day of July, one thousand nine hundred and thirty-two, and published in the Gazette of the thirtieth day of July, one thousand nine hundred and thirty-two, at pages three hundred and seven to three hundred and nine, making further amendments in *" The Income ( Unemploy- ment Relief) Tax Acts, 1930 to 1931," as amended by the Order in Council of the twenty-third day of June, one thousand nine hundred and thirty-two, and published in the Gazette of the twenty-fifth day of June, one thousand nine hundred and thirty-two, at pages two thousand one hundred and forty-seven and two thousand one hundred and forty-eight (which Acts, as amended by such lastmentioned Order in Council, are referred to in the said Order in Council of the twenty-ninth day of July, one thousand nine hundred and thirty-two, as the "Consolidated Income (Unemployment Relief) Tax Acts "), is approved, ratified, confirmed, and validated. Such Order in Council dated the twenty-ninth day of July, one thousand nine hundred and thirty-two, and the said the Consolidated Income (Unemployment Relief) Tax Acts shall be and constitute for the purposes of this Act the Income (Unemployment Relief) Tax Principal Act, hereafter amended by this Act. * 21 Geo. V. No. 1, 8upra, page 12952; Part Ill. of 21 Geo. V. No. 38, 8upra, page 13004; 22 Geo. V. No. 12, 8upra, page 13781; also Order in Council of 30th June, 1931, 8upra, page 14053. t See, infra, page 14484.

1932. LABOUR. Income (Unemployment Relief), Etc., Act. 1425i Amendments of the Income (Unemployment Reli~ f) Tax Principal Act. 3. Proviso (c) of subsection one of section eight of Amendment the Income (Unemployment Relief) Tax Principal Act of s.. 8 (i().,) is amended as follows;- prOVISO c. All words from and including the words " That the total amount" to and including the words "of any employee" are repealed, and the following words are inserted in lieu thereof, namely;- " That the total amount of the income (including income from employment and income othf'r than income from employment) for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-three, of any employee who was resident in the State for the whole of such period of the income year-" 4. An additional subsection (lA) is inserted after Amendment subsection one of section eight of the Income (Unemploy- of s. 8. ment Relief) Tax Principal Act as follows :- " (lA.) Notwithstanding anything in this Act to the Section 8 contrary contained-- (lA). (a) When the employment of an employee in Rationed regular employment is rationed to the extent employment. that such employee is unemployed for one or more days in each week, and for which period of unemployment he receives no pay, and such rationing. of employment has been in operation in respect of his calling for more than three months (whether such period occurs partly before and partly after or wholly after the first day of August, one thousand nine hundred and thirty-two), the rate of tax payable in respect of income from employment paid in any week to such employee shall be calculated in the manner prescribed in proviso (a) of subsection one of this section as if the payment of income from employment for that week were pay- ment of income from employment on a weekly basis:

14252 Contract and piece- work rates. Coalminillg in,lnstl'Y· Part·time employment. LABOUR. Income (Unemployment Relief), Etc., Act. 23 GEO. V. No.n, Provided that if wages are paid fort- nightly 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; (b) Subject as hereinafter provided, when income from employment is paid to an employee at contract or at piece-work 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 which an ordinary competent worker, working under average conditions, could perform the work, and thereby 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 employ- ment were on an hourly basis; (c) With respect to employees in the coalmining industry, if full time is not being worked in any mine, the rate of tax shall be determined in the manner prescribed with respect to rationed employment as set forth in para- graph (a) of this subsection; (d) When income from employment is paid in respect of part-time employment, the rate of tax payable shall be calculated as if the

LABOUR. 14253 1932. Income (Unemployment Relief), Etc., Act. 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 payable by him 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 ascer- tained, the Director of Labour may take into account the total rate of his income from employment. The Director of Labour may require each employer to deduct tax at the rate so determined; (e) With respect to female cleaners who are Female employed elsewhere than in private homes,oleaners, &e. who work for only one employer, and who work for less than forty-four hours in a week, the rate of tax shall be calculated on the basis of weekly earnings: Moreover with respect to any other classes of employees, determined in that behalf by the Governor in Council by Order in Council, tax shall be paid on the basis of the weekly or daily earnings as such Order in Council may approve; (f) The Director of Labour is empowered to issue Director of from time to time such directions herein as may .Labour may be necessary to give full effect to the pro- ~ fr~ ~tion' !. visions of this subsection, and such directions if so issued shall be obeyed by all persons concerned." 5. An additional subsection (lB) is inserted after Seotion 8 subsection lA, as previously inserted to section eight, (IB). namely:- " (lB.) Notwithstanding anything to the contrary in this Act contained- (a) Where a person is employed working on Payment of commission or on a salary and commission . o. m om pl m o I ! S e S ~ Io b n y for one employer only, the rate of tax payable or sal~ ry. and pbayysmuecnht poefrsmo. ncosmhaellfrboemcaelmcupllaoteydmeans tifwtehree fecoomrmpomlonIyeSeSrIon on a weekly basis : only.

14254 LABOUR. Income (Unemployment Relief), Etc., Act. 23 GEO. V. No. 11, Payment of employee by commission by more than one employer or while in business on his own account working on comlnission. Income in form of commissions, &c. 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 adjust- ment. 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 commis- sion, relief tax shall not be deducted from amounts of commission so paid, and such person shall pay relief tax pursuant to an assessment under Part IV. of this Act, and not under Part Ill. of this Act : Provided that for the purposes of ascertaining the taxable income in respect of such person, any deduction in respect of income from employment (and being such payment by commission), shall not be allowed; (c) When income from employment is paid to any person in the form of commissions or directors' or other fees for which a time rate of earning cannot be readily assessed by an employer. relief tax at the rate of four pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, four pence for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), of such income from employment shall be deducted from such income from

LABOUR. 14255 1932. Income (Unemployment Relief), Etc., Act. employment, and such deduction shall be paid by the employer to the Director of Labour accordingly : Provided that where the total amount of income (including income from employ- ment and income other than income from employment) for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-three (or such other period accepted by the Commissioner), of the person receiving the income paid as specified above-- (i.) Does not exceed in the whole two hundred and eight pounds, such person shall be entitled to a refund of the tax over paid calculated as if the tax were payable at the rate specified in provision (ii.) of paragraph (c) of subsection one of this section, and not at the rate actually paid by such person; (ii.) Exceeds in the whole two hundred and eight pounds but does not exceed in the whole four hundred and ninety-nine pounds, such person shall be entitled to a refund of the tax over paid calculated as if the tax were payable at the rate specified in provision (iii.) of paragraph (c) of subsection one of this section, and not at the rate actually paid by such person; (iii.) For the purpose of making such refund- ments, the provisions of Part IV. of the said Act, and provision (iv.) of paragraph (c) of subsection ten, as hereinafter provided, shall, mutatis mutandis, apply and extend accordingly." 6. An additional subsection (10) is inserted after Section 8 section lB, as previously inserted to section eight, (10). namely:- " (10.) When during the year the income from ~ etrospeo. emmepnlto I . y S mI . necnrteoafsea d n etompalorayteee wgrheoatiesrint h paenrmt h aenernatteem 0 f ploonye- c o tl o f v 1 t 1 e e a c x t . l ' On hundred and four pounds per annum or two hundred and eight pounds per annum or four hundred and ninety- nine pounds per annum, as the case may be, and it is

14256 I LABOUR. I Income (Unemployment I Relief), Etc., Act. 23 GEO. V. No. 11, Section 8 (ID). manifestly apparent thlt the income from employment of the employee for su~ h year will exceed one hundred and four pounds, or wi~ l exceed two hundred and eight pounds, or will exceed four hundred and ninety-nine pounds, as the case may be, the employee shall be liable to pay relief tax at t~ e higher rate on the whole of his income from emplqyment earned on and after the first day of August, dne thousand nine hundred and thirty-two; and the employer shall collect such arrears of tax on the income I from employment already paid during the financial year: Provided that the employer may arrange with the I Director of Labour as to the terms and conditions under which such arrears are to be collected." I i 7. An additional ~ ubsection (ID) is inserted after subsection 10, as prevfously inserted, to section eight, namely:- I " Seasonal and Oasual Employment. Seasonal (1D.) Notwithstanding anything to the contrary eamndplcoaysmuaelnt. I , n th' IS A C cotnta'med- Sugar field workers, &c. (a) The rate of tax payable by the following c1asses 0 f employees, and which tax sha11 be deducted from the income from employment of any 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 three pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, three pence for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), of the income from employment of every such employee: Provided that if the total amount of income (including income from employment

LABOUR. 14257 1932. Income (Unemployment Relief), Etc., Act. and income other than income from employ- ment) for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-three, of any such employee exceeds four hundred and ninety- nine pounds, additional tax calculated at the following rate, namely:- The rate being the sum of one penny for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, one penny for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), shall be paid by such employee, and the provisions of Part IV., as to assessment and collection of the additional tax, of the said Act shall apply and extend accordingly to such additional tax ; (b) The rate of tax payable by the following Waterside classes of employees, and which tax shall be workers, &c. deducted from the income from employment of any employee in such classes of employees, and paid by the employer to the Director of Labour, namely:- (i.) Waterside workers, including tally clerks; (ii.) Casual storemen and packers; (iii.) 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 five of this Act and exempted from the provisions of this Act; (vi.) 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 two pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, two pence for every such fractional part of six shillings and eight pence over and above the sum of three

14258 PersoIlS on relief work. LABOUR. Income (Unemployment ReUef), Etc., Act. 23 GEO. V. No.n, shillings and four pence), of the income from employment of every such employee: Provided that if the total amount of income (including income from employment and income other than income from employ- ment) for the income year ending on the thirtieth day of June, one thousand nine hundredand thirty-three, exceeds two hundred and eight pounds but does not exceed four hundred and ninety-nine pounds, additional tax calculated at the following rate of tax, namely:- The rate being the sum of one penny for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, one penny for every such fractional part of six shillings and eight pence over and above. the sum of three shillings and four pence), shall be paid by such employee, and the provisions of Part IV. of the said Act, as to assessment and collection of the additional tax, shall apply and extend to such additional tax accordingly: Provided further that if the total amount of income (including income from employment and income other than income from employ- ment) for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-three, exceeds four hundred and ninety-nine pounds, additional tax calculated at the following rate of tax, namely:- The rate being the sum of two pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, two pence for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), shall be paid by such employee, and the provisions of Part IV. of the said Act, as to assessment and collection of the additional tax, shall apply and extend to such additional tax accordingly; (c) In the case of persons employed on relief work under any scheme pursuant to this Act, and

LABOUR. 14259 1932. Income (Unemployment Relief), Etc., Act. where t-he finance for such relief work is furnished or provided by the Government out of the fund constituted as hereinafter set f9rth or otherwise, and whether by way of loan, grant, or otherwise, the tax payable by such persons shall not exceed the following rate, namely:- The rate being the sum of two pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, two pence for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), of the income from employment of every such person." 8. In subsection three of the said section eight the Amendment word " twenty" is repealed and the word " ten" is ofsubsection m , se rt e d' In lI' eu thereo f . 3 of s. 8. 9. (a) In paragraph (c) of subsection Iten of theAmendme~ ts said section • eic 0 rht , th • e word "taxable" occurrinc l:" r > before o 1 f 0 soufb s s . ec 8 t . iOn the word "mcome" IS repealed. (b) Subsection ten is further amended as follows:- Provisions (ii.) and (iii.) of paragraph (c) are repealed and the following paragraphs are inserted in lieu thereof :- " (ii.) Exceeds two hundred and eight pounds but does not exceed four hundred and ninety-nine pounds, such person shall pay additional tax, calculated at the following rate, namely:- The rate being the sum of one penny for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, one penny for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), in regard to such income as specified in subsection nine, and the provisions of Part IV. of the said Act as to assessment and collection of the additional tax shall apply and extend accordingly; (iii.) Exceeds four hundred and ninety-nine pounds, such person shall pay additional

14260 LABOUR. Income (Unemployment Relief), Etc., Act. 23 GEO. V. No. 11, tax calculated at the following rate, namely- The rate being the sum of two pence for every six shillings and eight pence (or where there is a fractional part of six shillings and eight pence, two pence for every such fractional part of six shillings and eight pence over and above the sum of three shillings and four pence), in regard to such income as specified in subsection nine, and the provisions of Part IV. of the said Act as to assessment and collection of the additional tax shall apply and extend accordingly; (iv.) For the purpose of making refundments or in levying additional tax as aforesaid, the fact that the income is in respect of the class of income referred to in subsection nine, and that the tax is payable at the rate and by way of deduction as hereinbefore specified in the said subsection shall, in the absence of evidence to the contrary, be presumptive evidence that the tax was so paid by way of deduction and at the rate specified in paragraph (a) of this subsection." Amendment 10. Section nineteen of the Income (Unemploy- of B. 19. ment Relief) Tax Principal Act is amended as follows:- Subsection one of the said section is repealed, and the following new subsection is inserted in lieu thereof : - Imposition "(1.) Subject to this Act there shall be charged, of tax. levied, collected, and paid for the use of His Majesty, Income (Unemployment Relief) Tax at the following rates, namely:- (a) Where the taxable income of any person for the in- come year ending on the thirtieth day of June, one thousand nine hundred and thirty-two (or such 3d. in each and other period accepted every £. by the Commissioner), as hereinafter determined, does not exceed one hundred and four pounds

1932. LABOUR. Income (Unemployment Relief), Etc., Act. (b) Where such taxable in-l come as defined in paragraph (a) aforesaid I exceeds one hundred and ~ 6d. in each and I four pounds but does not every £. exceed two hundred andJ eight pounds (c) Where such taxable ill- come as defined in paragraph (a) aforesaid exceeds two hundred and eight pounds, but does not exceed four hundred and ninety-nine pounds 9d. in each every £. and in-l (d) Where such taxable come as defined in paragraph (a) aforesaid ~ ls. in each and J exceeds four hundred and ninety-nine pounds every £: Provided that for the purpose of the first assessment under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," the taxable income shall be only eleven- twelfths of such taxable income as aforesaid, and the tax so charged, levied, collected, and payable at the rate prescribed in *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," shall be charged, levied, collected, and paid accordingly on such eleven-twelfths of such taxable income: And provided further, that in respect of the remaining one-twelfth of such taxable income, the rate as prescribed in the Consolidated Income (Unemployment Relief) Tax Acts, as defined in section two of ;-" The Income (Unemployment Relief) Tax Acts Ame;'dment Act of 1932," shall extend and apply and have effect accordingly: *8ee section 10f 23 Geo. V. No. 11 (this Act). t 23 Geo. V. No. 11 (this Act). 14261

14262 LABOUR. Income (Unemployment Relie!), Etc., Act. 23 GEO. V. No.n, Provided that for the purposes of the first assessment under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," alternate rates as set out hereunder shall be charged, levied, collected, and paid in lieu of the rates expressed in paragraphs (c) and (d) as modified by the first two provisoes of this subsection, namely : - (e) Where the taxable income "I of any person for the in- I come year ending on the thirtieth day of June, one thousand nine hundred and thirty-two (or such ~ other period accepted by Std. in each and the Commissioner) , as I hereinafter determined, I exceeds two hundred and I every £. eight pounds but doesJ not exceed four hundred and ninety-nine pounds (f) Where such taxable in-l come as defined in paragraph (e) aforesaid ~ llid. in each and exceeds four hundred andJ every £ : ninety-nine pounds Provided always that for the purpose of deter- mining the rate of tax payable by any person under paragraphs (a) to (f) aforesaid inclusive, the term "taxable income" shall include all income liable to tax under the provisions of Part Ill. of this Act." Amendment 11. The paragraphs of section twenty of the oCfosm. p2a0n.ies. Income (Unemployment Relief) Tax Principal Act (being the paragraphs inserted by paragraph (iv.) of the Order in Council of the twenty-ninth day of July, one thousand nine hundred and thirty-two, in lieu of the * See section 1 of 23 Geo. V. No. 11 (this Act).

LABOUR. 1932. Income (Unemployment Relief), Etc., Act. second paragraph of section twenty of the Oonsolidated Income (Unemployment Relief) Tax Acts) are repealed, and the following new paragraphs are inserted in lieu thereof :- (a) Where the taxable income of the company as so assessed for income tax purposes under the Prin- cipal Act for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-two (or such other period accepted by the Oommissioner), but subject to the disallow- ance of deductions not allowable under *" The Income ( Unemployment Relief) Tax Acts, 1930 to 1932," does not exceed one hundred and four pounds 3d. in each every £. and (b) Where such taxable in- come as defined ill paragraph (a) aforesaid exceeds one hundred and four pounds but does not exceed two hundred and eight pounds 6d. in each and every £. (c) Where such taxable in-l . come as defined in paragraph ( a ) aforesaid exceeds two hundred and ~ 9d. in each and eight pounds but doesJ every £. not exceed four hundred and ninety-nine pounds (d) 'Yhere such taxable in-l come a'l defined in I paragraph (a) aforesaid ~ ls. in each and exceeds four hundred and every £ : ninety-nine pounds . * See section 1 of 23 Geo. V. No. 11 (this Act). 14263

14264 LABOUR. Income (Unemployment Relief), Etc., Act. 23 GEO. V. No. 11, Provided that for the purpose of the first assessment under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," the taxable income shall be only eleven- twelfths of such taxable income as aforesaid, and the tax so charged, levied, collected, and payable at the rate prescribed in *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," shall be charged, levied, collected, and paid accordingly on such eleven-twelfths of such taxable income: And provided further, that in respect of the remaining one-twelfth of such taxable income, the rate as prescribed in the Consolidated Income (Unemployment Relief) Tax Acts, as defined in section two of t" The Income (Unemployment Relief) Tax Acts Amendment Act of 1932," shall extend and apply and have effectaccordingly : Provided that for the purposes of the first assessment under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," alternate rates as set out hereunder shall be charged, levied, collected, and paid in lieu of the rates expressed in paragraphs (c) and (d) as modified by the first two provisoes of this subsection, namely:- (e) Where the taxable incomel of the company as so assessed for income tax purposes under the Prin- cipal Act for the income I year ending on the thirtieth day of June, one thousand nine hundred and thirty-two (or such other period accepted by the Commissioner), but 8id. in each and subject to the dis- every £. allowance of deductions not allowable under *"The Income (Unem-I ployment Relie!) Tax Acts, 1930 to 1932," eX_J ceeds two hundred and eight pounds but does not exceed four hundred and ninety-nine pounds * See section 1 of 23 Geo. V. No. 11 (this Act). t 23 Geo. V. No. 11 (this Act).

LABOUR. 14265 1932. Income (Unemployment Relief), Etc., Act. (f) Where such taxable in-l pcoamraeg' rapahs e( d)eafinfeodresail' dn 11 2 1 ' d i ' ll £ ea " ch and exceeds four hundred andJ every. ninety-nine pounds 12. Section twenty-two of the Income (Unemploy- ~ en~ : rent ment Relief) Tax Principal Act is amended by the 0 B. • insertion of an additional proviso after the proviso ending with the words "section 24" as follows :- "Provided always, that for the purposes of the first assessment in respect of any additional tax under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," such additional tax shall be charged, levied, collected, and paid on eleven-twelfths of the said portion of premiums on which such additional tax is payable." 13. Two additional sections are inserted after Additional section twenty-five of the Income (Unemployment ~ ~ c; i: : ~ 25B. Relief) Tax Principal Act, as follows:- "[25A.] Where any power and authority is conferred Refunds. 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 Commissjoner; 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 in accordance with paragraph (b) of subsection two of section twenty- seven of this Act: Provided that no application for such refund shall be entertained unless an application therefor shall be made before the thirtieth day of June, one thousand nine hundred and thirty-four. "[25B.] ji"or the purposes of the levy and collection Assessments. of additional tax wherever prescribed in Part Ill. of this Act, the Commissioner shall have power and authority to issue to any taxpayer concerned an assessment for such additional tax, and for the purposes of such levy and collection of such additional tax, the provisions of the Principal Act shall, mutatis mutandis, apply and extend accordingly: * See section 1 of 23 Geo. V. No. 11 (this Act) N

14266 LABOUR. Industrial Conciliation and ArbitrationAct. 23 GEO. V. No. 36, Provided that for the purposes of the first assess- ment of such additional tax under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," such additional tax shall be charged, levied, collected, and payable on eleven-twelfths of the income of the person received during the year ending the thirtieth day of June, one thousand nine hundred and thirty-three, from sources in respect of which such additional tax is payable." Amendment 14. Section thirty-six of the Income (Unemploy- of s. 36. ment Relief) Tax Principal Act is amended by the insertion therein, after the first proviso thereof, of the following proviso, namely :- "Provided always that after the passing of t" The Income (Unemployment Relief) Tax Acts Amendment Act of 1932," no such Order in Council shall prescribe therein any amendment of this Act whereby the rate of Income (Unemployment Relief) Tax under this Act would thereby be increased." 2~ ~ ~ 36~ ' An Act to Provide for the Regulation of the Condi- THE INDUSTRIAL CONCILIA· tions of Industries by Means of Conciliation and Arbitration, to Establish an Industrial ' f~ :I: :: ' TION ACT OF 1932. oCto h uerrt paunrpdosDese. fine its Jurisdiction, and for [ASSENTED TO 6TH JANUARY, 1933.] B E it enacted by the King's Most Excellent 1fajesty, 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 I.- PRELIMINARY. PART I.-PRELIMINARY. Short title I. This Act may be cited as "The Industrial and Oonciliation and ArbitrationAct of 1932," and, subject : =~ f~ ct. to this Act, shall come into operation on a date to be tproclaimed by the Governor in Council in the Gazette, which date is hereinafter referred to as the commence- ment of this Act: * See section 1 of 23 Geo. V. No. 11 (this Act). t 23 Geo. V. No. 11 (this Act). t Proclamation bringing Act into force from 1st February, 1933, issued 13th January, 1933. (Gazette, page 316). .