Income (Unemployment Relief) Tax Acts Amendment Act of 1935 (26 Geo v No. 2) (Qld)

INSANITY-LABOUR. 15451 26 GEO. V. No. 2, 1935. Income (Unemployment Relief) Tax, Etc., Act. and any such decision or judgment or order of any court so made shall be vacated and void and of none effect whatever; and any judgment of any court in respect thereof obtained after the passing of *" The Insanity Act Amendment Act of 1935" is and shall be vacated and of none effect whatever. 7. The following new section one hundred and New s. 175. seventy-five is inserted in the Principal Act, after section one hundred and seventy-four, previously inserted :-- "[175.J Every police magistrate or acting police Police magistrate shall have power to do alone any act, matter, magi~ ~ rate or thing which by this Act is directed to be done by a ~ ~ ~ ~ emg justice or justices." magistrate. LABOUR. (1) Income \ Unemployment Relief) Tax Acts Amendment Act of H)35 (2) Industrial Conciliatl:on and Arbitration Acts Amendment Act of 1935 (3) Workers' Compensation Acts Amendment Act 0/1935.. .. .. .. .. .. 26 Geo. V. No. 2 26 Geo. V. No. 3 26 Geo. V. No. 26 An Act to Amend" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," by Reducing The Income (Unemployment Relief) Tax in Certain Directions; and for other purposes. 26 Geo. V. No. 2. THE INCOME (UNEMPLOY· MENT RELIEF) TAX ACTS AMENDMEN'I' ACT OF 1935.. [ASSENTED TO 27TH SEP~ rEMBER, 1935.J 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 titl" ( Unemployment Relief) Tax Acts Amendment Act of ~ : ! tructioll. 1935." This Act shall be read and construed as one with t" The Income (Unemployment Relief) Tax Acts, 1930 to 1932," as amended from time to time by Orders in Council. * This Act. t 21 Geo. V. No. 1,21 Geo. V. No. 38, 22 Geo. V. No. 12, and 23 Geo. V. No. 11, 8upra, pages 12952, 13004, 13781, and 14249. For list of Orders in Couneil see Alphabetieal Table.

/ 15452 LABOUR. .-- .. ... ~ ~ ~~--~ ~ - - ~ ~ - Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, Collective title. (2.) *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932" (as amended by Orders in Council) are herein collectively referred to as the Income (Unemploy- ment Relief) Tax Principal Act. 2. The Income (Unemployment Relief) Tax Principal Act and this Act may collectively be cited as " The Income (Unemployment Relief) Tax Acts, 1930 to 1935." Amendments of the Income (Unemployment Relief) Tax Principal Act. New cl. SA. 3. A new section SA is inserted after section eight of the Income (Unemployment Relief) Tax Principal Act, as follows : ~ . Income " [8A.] Subject to this Act there shall be charged, { mUennetmploy. levied, collected, and paid for the use of His Majesty an Relief) Tax Income (Unemployment Relief) Tax at the rates herein- Ofrcotmob1esrt, after provided in this section (which rates shall be so 1935. charged, levied, collected, and paid in lieu of the rates provided in *" The Income (Unemployment Relief) Tax Acts, 1930 to 1932,") namely:- In respect of income from employment of every person paid, delivered, given, or rendered to such person and earned on and after the first day of October, one thousand nine hundred and thirty-five, at a rate as follows :- (i.) Where the rate of income from employment does not exceed seventy-eight pounds per annum no rate of tax shall be applicable; (ii.) Where the rate of income from employment exceeds seventy-eight pounds per annum but does not exceed one hundred and four pounds per annum the sum of two 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 the Schedule apperta1.ning to this rate of tax) of the income from employment of every such person; (i'ii.) 'Where the rate of income from employment exceeds one hundred and four pounds per annum but does not exceed two hundred and * 21 Geo. v. No. 1 and amending Acts. See annotation under s. 1 (I) ~ ' !)pri1.

LABOUR. 15453 1935. Income (Unemployment Relief) Ta:r, Etc., Act. eight pounds per annum the sum offive pence for everyone 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 the Schedule appertaining to this Schedule. rate of tax) of the income from employment of every such person; (iv.) 'Where the rate of income from employment exceeds two hundred and eight pounds per annum but does not exceed four hundred and ninety-nine pounds per annum the sum of eight pence for everyone 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 the Schedule appertaining Schedule. to this rate of tax) of the income from employment of every such person; (v.) Where the rate of income from employment exceeds four hundred and ninety-nine pounds per annum the sum of eleven 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 the Schedule appertaining to this rate of Schedule. tax) of the income from employment of every such person." 4. The following amendments are made in section Amendmonts eight of the Income (Unemployment Relief) Tax Principal of s. 8. Act, namely:-· (i.) In subsection one of the said section, after the words "and thirty-two" in paragraph (C), the words " and earned on or before the thirtieth day of September, one thousand nine hundred and thirty-five," are inserted. (ii.) Proviso (c) of the said subsection one is repealed and the following proviso (c) is inserted in lieu thereof, namely :- " (c) If it is proved to the satisfaction of the Refunds of Director of Labour- tax. That a person has resided in the State for the whole of the period of any income year and has in such income year paid an amount of tax greater than the amount

15454 LABOUR. Income (Ut/employment Relief) Tax, Etc., Act. 26 GElo. V. No. 2, payable by him under this Act, he shall be entitled to a refund of the amount of tax overpaid by him. In regard to this paragraph (c), for the purpose of ascertaining the rate of tax payable by any person the total amount of his taxable income (including income from employment and income other than income from employ- ment) for the income year shall be taken into consideration. The amount of tax payable by any such person shall be based on the rate which would be applicable to such total amount of taxable income (including income from employment and income other than income from employment) under this Act if such total amount of taxable income were income from employment. For the purposes of this provision the term " income year" shall mean the period from the first day of July in one year to the thirtieth day of June in the following year, or where necessary such other period accepted by the Commissioner: Provided further, that nothing in this proviso (c) shall entitle or be deemed to entitle any person to a refund of tax paid by him under this Act and at the applicable rate specified in this Act in respect of income earned on and before the thirtieth day of September, one thousand nine hundred and thirty-five: 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." (iii.) Proviso (d) of subsection one of the said section eight as enacted by the Income (Unemployment Relief) Tax Principal Act shall be in force and have operation in respect of the total taxable income for the year ending on the thirtieth day of June, one thousand nine hundred and thirty-five:

1935. LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 15455 Provided in respect of the total taxable income for New proviso the year ending on the thirtieth day of June, one thousand (d). nine hundred and thirty-six, the following proviso (dl) shall apply, namely:- " (dl)-- (i.) If the total taxable income in the year ended the thirtieth day of June, one thousand nine hundred and thirty-six, exceeded one hundred and four pounds but did not exceed one hundred and five pounds four shillings and seven pence, and tax has been paid on the whole amount of such income at a rate greater than two pence in the pound, a rebate of tax shall be made but such rebate shall not exceed an amount which when added to the net income for the year shall equal the sum of one hundred and three pounds and sixpence, (ii.) If the total taxable income in the year ended the thirtieth day of June, one thousand nine hundred and thirty-six, exceeded two hundred and eight pounds but did not exceed two hundred and ten pounds eleven shillings and ten pence and tax has been paid on the whole amount of such income at a rate greater than five pence in the pound, a rebate of tax shall be made but such rebate shall not exceed an amount which when added to the net income for the year shall equal the sum of two hundred and three pounds mne shillings, (i'ii.) If the total taxable income in the year ended the thirtieth day of June, one thousand nine hundred and thirty-six, exceeded four hundred and ninety-nine pounds but did not exceed five hundred and five pounds eight shillings and ten pence and tax has been paid on the whole amount of such income at a rate greater than eight pence in the pound, a rebate of tax shall be made bnt such rebate shall not exceed an amount which when added

15456 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, to the net income for the year shall equal the sum of four hundred and eighty-one pounds sixteen shillings and eleven pence. For the purposes of this proviso the term "net income" shall be taken to mean the taxable income after the amount of tax paid has been deducted therefrom." New para· (iv.) Paragraph (c) of subsection IB is repealed and graph (c). the following new paragraph (c) is inserted ill lieu thereof:- Income in form of com· missions, &c. " (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 Income (Unemployment Relief) 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:- If the income was paid, delivered, given, or rendered on or before the thirtieth day of September, one thousand nine hundred and thirty-five, at the rate payable prior to the passing of *" The Income (Unemploy- ment Relief) Tax Acts Amendment Act of 1935 " ; If the income was paid, delivered, given, or rendered on and after the first day of October, one thousand ninp. hundred and thirty-five, at the rate of eleven pence in the pound (or where there is a fractional part of one pound the sum for such fractional part of one . pound according to the scale as set forth in the Schedule appertaining to a rate of income exceeding four hundred and ninety- nine pounds per annum) of such income from employment: .. 26 GP.C'. Y., No. 2 (this Act).

LABOUR. 15,157 1935. Income (Unemployment Relief) Tax, Etc., Act. Provided, however, that the provisions Refund- of proviso (c) of subsection one of this section ments. shall, mutatis mutandis, apply and extend in respect of refunds of any tax overpaid by any such person.?' (v.) Subsection ID is repealed and the following new New sub· subsection is inserted in lieu thereof, namely :- section ID. " (ID.) Notwithstanding anything to the contrary Seasonal and in this Act contained- casual em- ployment. (a) The rate of tax payable by the following Sugar field 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.) 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, and which income from employment was paid, delivered, given, or rendered to every such person on or before the thirtieth day of September, one thousand nine hundred and thirty-five, shall not exceed the rate as payable prior to the passing of *" The Income (Unemployment Relief) Tax Acts Amendment Act of 1935." In respect of income from employment paid, delivered, given, or rendered to every such person on and after the first day of October, one thousand nine hundred and thirty-five, the rate of tax in respect of such income from employment shall not exceed the following rate, namely :-- The rate being the sum of eight 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 the Schedule appertaining to a rate of income exceeding two hundred and ------ ------- ------------------- -------------- * 26 Geo. V. No. 2 (thiB Act).

15458 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, Waterside workers, &r. eight pounds per annum but not exceeding four hundred and ninety-nine pounds per annum) of the income from employment of every such employee: Provided that if the total ameunt 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-six, 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 three pence for every one pound of the income from employment to which this paragraph (a) of this subsection applies shall be paid by such employee, and the provisions of Part IV. of this Act as to assessment and collection of the additional tax shall apply and extend to such additional tax accordingly ; (b) The rate of tax payable by the following classes of employees, and which tax shall 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.) 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.) 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,

LABOUR. 1935. Income (Unemployment Relief) Ta(£, Etc.) Act. and which income from employment was paid, delivered, given, or rendered to every such person on or before the thirtieth day of September, one thousand nine hundred and thirty-five, shall not exceed the rate as payable by such person prior to the passing of *" The Income (Unemployment Relief) Tax Acts Amendment Act of 1935." In respect of income from employment paid, delivered, given, or rendered to every such person on and after the first day of October, one thousand nine hundred and thirty-five, the rate of tax in respect of such income from employment shall not exceed the following rate, namely:- The rate being the sum of five 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 the Schedule appertaining to a rate of income exceeding one hundred and four pounds per annum but not exceed- ing two hundred and eight pounds per annum) 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 hundred and thirty-six, 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 three pence for every one pound of the income from employment to which this paragraph (b) of this sub- section applies shall be paid by such employee, and the provisions of Part IV. of this Act as to assessment and colleetion of the additional tax shall apply a;nd extend to such additional tax accordingly : * 26 Geo. V. No. 2 (this Act). 15459

15460 LABOUR. Income (Unemployment Relief) Tax, Etc., .fict. 26 GJ<;O. V. No. 2, Pcrsons I'll relid work. Provided further, that if 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-six, exceeds four hundred and ninety-nine pounds, 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 paragraph (b) of this sub- section applies shall be paid by such employee and the provisions' of Part IV. of this Act as to assessment and collection of the additional tax shall apply and extend to such additional tax accordingly; (c) In respect of income from - employment of persons employed on relief work under any scheme pursuant to this Act or otherwise, and where the finance for such relief work is furnished or provided by the Government out of the Fund constituted as hereinafter set forth or otherwise, and whether by way of loan, grant, or otherwise, and which income from employment was paid, delivered, given, or rendered to every such person on or before the thirtieth day of September, one thousand nine hundred and thirty-five, the tax payable by every such person in respect of such income from employment shall not exceed the rate as payable by every such person prior to the passing of *" The Income (Unemployment Relief) Tax Acts Amendment Act of 1935." In respect of such income from employ- ment paid, delivered, given, or rendered to every such person on and after the first day of October, one thousand nine hundred and thirty-five, the tax payable in respect of such income from employment shall not exceed the following rate, namely :- The rate being the sum of five pence for every one pound (or where there is a fractional • 26 Geo. V. No. 2 (this Act).

LABOUR. 15461 ] 985. lnr,ome (Unemployment Relief) Tax, Etc., Act. part of one pound the sum for such fractional part according to the scale as set forth in the Schedule appertaining to a rate of income exceeding one hundred and four pounds per annum but not exceeding two hundred and eight pounds per annum) of the income from employ- ment of every such person: Provided that if any person has been employed on relief work by one employer for' a longer period than nine months in the financial year and it is obvious ·that the income from employment of the employee for the year will exceed two hundred and eight pounds, relief tax shall be payable by such person at the prescribed rate as if such person were not employed on relief work, and the employer shall collect the arrears of tax due on the income from employment already paid during the financial year." (vi.) Subsection ten of the said section eight is Ne",: sub· repealed and a new subsection ten is inserted in lieu sectiOn 10. thereof, namely :- "(10.) In respect of the Unemployment Relief TaxPayn;.entof charged, levied, and payable on income derived as iS~ ~ ~i~ dical specified in subsection nine of this section, the following payments, provisions shall apply, namely :_ ~ ~ ~ wances, The rate of tax to be charged, levied, collected, and paid shall subject as hereinafter provided be at the following rate, namely:- (a) If the income was paid, delivered, given, or rendered on or before the thirtieth day of September, one thousand nine hundred and thirty-five, the rate shall be the rate as payable on such income prior to the passing of *" The Income (Unemployment Relief) Tax Acts Amendment Act of 1935 " ; (b) If the income was paid, delivered, given, or rendered to every such person on and after the first day of October, one thousand nine hundred and thirty-five, the rate shall be the sum of five pence for everyone pound, ... 26 Geo. V. No. 2 (this Act).

15462 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, (or where there is a fractional part of one pound' the sum for such fraci,ional part according to the scale as set forth in the Schedule appertaining to a rate of income exceeding one hundred and four pounds per annum but not exceeding two hundred and ~ ight pounds per annum) in respect of such Income. The method of the collection of such tax shall be in accordance with the provisions of the said subsection nine. Where the total amount of taxable income including income from employment and income other than income from employment for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-six (or such other period accepted by the Commissioner) of the person receiving the amounts, payments, allowances, and fees as are specified in paragraphs (a) to (f) and (h) to (k) and such other classes of incomes as the Governor in Council may so determine as provided in the said subsection nine, and/or of the person receiving rents, interest, or other income, or credited with interest, as is specified in paragraph (g) of the said subsection nine- (i.) Does not exceed in the whole one hundred and four pounds, and it is proved to the satisfac- tion of the Director of Labour that such person has paid tax at a greater rate than that provided in this Act in respect of an income from employment not exceeding one hundred and four pounds per annum, such person shall be entitled to a refund of tax calculated as if the tax were payable at the applicable rate specified in this Act in respect of an income from employment and not at the rate specified in this subsection, and proviso ( c) of subsection one of section eight of this Act shall apply and extend accordingly; (ii.) Exceeds two hundred and eight pounds but doesnot 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 three pence for every one pound in regard to such income as

1935. LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 15463 specified in subsection nine, and the provisions of Part IV. of this 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 tax calculated at the following rate, namely:- The rate being the sum of six pence for every one pound in regard to such income as specified in subsection nine, and the provisions of Part IV. of this Act as to assessment and collection of the additional tax shall apply and extend accordingly. 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/or rates 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 and/or rates specified in paragraphs (a) or (b), as the case may be, of this subsection." (vii.) A new subsection eleven is inserted after New . subsect I·On t en 0 f sectI'On m.ght 0 > f the I ncome (Unemp1 OY- S I U l. bsectlOl\ ment Relief) Tax Principal Act, as follows, namely:- " (11. ) Notwithstanding anything in this Act to the Certain contrary , where any person during the income year ppearysotnasx to ended on the thirtieth day of June, one thousand nine pursuant to hundred and thirty-five (or such other period accepted ~ ~ : ~ ment by the Commissioner) received income from employment Part IV. and also derived income from sources other than income from employment during the said income year, and the rate of tax payable on such income from employment as provided in subsection one of section eight of this Act is less than the rate chargeable on the total taxable income including income from employment as set forth in section nineteen of this Act, such person shall pay tax pursuant to an assessment under the provisions of Part IV. of this Act: Provided that for the purpose of ascertaining the taxable income in respect of such person the deduction provided for in subsection two of section nineteen of this Act in respect of income from employment shall not be

15464 LABOUR. income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, allowed, but in lieu thereof there shall be allowed in the assessment a rebate of the amount of tax paid under Part Ill. of this Act in respect of such 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 the income from employment derived by such person was so derived pro rata over the whole period of the income year, and that tax has been paid thereon at the appropriate rate prescribed under the provisions of subsection one of section eight of this Act." Aofmse. n1d8m. ent Relie 5 f) . TSaexctiPornineciigphatleeAnctofisthaemeInndcoedm, ea( sUfonlelmowpslo: y-ment In the third paragraph of the said section the words " under this Act " are repealed and the words "under this Act, but the said term shall not include any income in respect of which tax is not payable under the provisions of Part Ill. of this Act " are inserted in lieu thereof. Amendment 6. Subsection one of section nineteen of the Income of s. 19. (Unemployment Relief) Tax Principal Act is repealed and the following new subsection is inserted in lieu thereof, namely:- Imposition of tax. "(1.) Subject to this Act there shall be charged, levied, collected, and paid for the use of His Majesty for the financial year commencing on the first day of July, one thousand nine hundred and thirty~ five, an Income (Unemployment Relief) Tax at the following rates, namely:- (a) Where the taxable income of any person (being a person as defined by section three of this Act) for the income year ending on the thirtieth day of June, one thousand nine hundred and thirty-five (or such· other period accepted by the Commissioner) as hereinafter determined, does not exceed one hundred and four pounds 2d. in each and every £ of such taxable income;

LABOUR. 1935. Income (Unemployment Relief) Ta;];., Etc., Act. (6) Where s~ ch taxable in-l come as defined in para- graph (a) aforesaid ex- 5d. in each and ceeds one hundred andJ every £ of such four pounds but does not taxable income; exceed two hundred and eight pounds (c) Where such taxable in-l come as defined in para- I graph (a) aforesaid ex- I 8d in each and J ceeds two hundred and ~ every £ of such eight pounds but does taxable income; not exceed four hundred and ninety-nine pounds (d) Where such taxable in-l come as defined in para- I lId. in each and graph (a) aforesaid ex- revery £ of such ceeds four hundred andJ taxable income: ninety-nine pounds Provided that for the purpose of the first assessment under *" The Income (Unemployment Relief) Tax Acts, 1930 to 1935," the taxable income shall be only three- fourths of such taxable income as aforesaid, and the tax so charged, levied, collected, and payable at the rate prescribed in *" The Income ( Unemployment Belief) Tax Acts, 1930 to 1935," shall be charged, levied, collected, and paid accordingly on such three-fourths of such taxable income: Provided further, that in respect of the remaining one-fourth of such taxable income, the rate as prescribed in paragraphs (a) to (d) of subsection one of section nineteen of t" The Income ( Unemployment Relief) Tax Acts, 1930 to 1932," shall notwithstanding the repeal of the said subsection one extend and apply and have effect accordingly: Provided also, that for the purposes of the first assessment under t" The Income (Unemployment Relief) Tax Acts, 1930 to 1935," alternate rates as set out here- - - - - - - - - - - - . . . - - - ~ * 21 Geo. V. No. 1 and amending Acts and this Act. See annotation under s. 1,8upra. t 21 Geo. v. No. 1 and amending Acts. See annotation under s. J, 8Upra. t 21 Geo. V. No. 1 and amending Acts ar..d th'.'l Act. 15465

15466 LABOUR. income (Unemployment Relief) Ta.1:, Etc., ~ { ct. 26 GEO. V. ~ o. 2, under shall be charged, levied, collected, and paid in lieu of the rates expressed in paragraphs (a) to (d) as modified by the first two provisoes of this subsection, namely;- (e) Where the taxable in-l come of any person (being a person as de- fined by section three of this Act) for the income year ending on the thirtieth day of June, one 2i-d. in each and thousand nine hundred I every £ of such I r and thirty-five (or such other period accepted by taxable income; the Commissioner) aSJ hereinafter determined does not exceed one hundred and four pounds (j) Where such taxable in-, income as defined in para- graph ( e) aforesaid ex- 5i-d. in each and ceeds one hundred and every £ of such four pounds but does not taxable income; exceed two hundred and eight pounds (g) Where such taxable in-, come as defined in para- graph (e) aforesaid ex- Si-d. in each and ceeds two hundred and every £ of such eight pounds but does not taxable income; exceed four hundred and ninety-nine pounds (h) Where such taxable in_} come as defined in para- 11 i-d. in each and graph (e) aforesaid ex- every £ of such ceeds four hundred and taxable income: ninety-nine pounds Provided always, that for the purpose of determining the rate of tax payable by any person under paragraphs (a) to (h) aforesaid, inclusive, the term "taxable income" shall include all income liable to tax under the provisions of Part Ill. of this A0t."

LABOUR. 15467 1935. Income (Unemployment Relief} Tax, Etc., Act. 7. The following new section twenty is added, New s. 20. after section nineteen of the Income (Unemployment Relief) Tax Principal Act, namely :- "[20.J With respect to any person (not being a Re incomes company or an absentee) whose total taxable income for : ~ eeding the income year does not exceed seventy-eight pounds, £78. the amount of the income shall be exempt from tax under this Part IV. of this Act : . Provided that- (i.) For the purposes of this section the term " total taxable income" shall include- (a) All income liable to tax under the provisions of Part In. of this Act, (b) All income to which paragraph (i.) of section SA of this Act is applicable, (c) The amount of the income from dividends; (ii.) For the purposes of the first assessment under *" The Income ( Unemployment Relief) Tax Act8, 1930 to 1935," the amount of the exemption allowable under this section shall not exceed an amount equal to three-fourths of the taxable income ascertained in accord- ance with the provisions of subsection two of section nineteen of this Act." 8. Section twenty-one of the Income (Unemploy- New s. 21- ment Relief) Tax Principal Act is repealed and the following new section is inserted in lieu thereof, namely : - "[21.J (1.) Every corporation, company, society, Interest, &c. association, institution, public authority, and public trust body in Queensland, or trading in Queensland by whatsoever means (in this section collectively referred to as "the company"), shall pay Income (Unemployment Relief) Tax on interest paid or credited in respect of debentures or bonds payable to bearer, the names and addresses of the holders of which are not supplied to the Commissioner by the company, as if the total amount so paid or credited were the income of one individual: Provided that- (i.) The company shall be entitled to deduct and retain from the interest payable to any * 21 Geo. V. No. 1 and amending Acts and this Act,. See annotation under s. 1, 8upra.

]5468 LABOUR. f rtcl>mc (Unemployrnent Relief) Tax, Etc., Act. 26 GEO. V. No. 2, person who is a holder of debentures or bonds payable to bearer an amount which bears the same proportion to the amount paid by it as the interest payable to that person bears to the total interest payable in respect of those debentures or bonds; (ii.) Where the Commissioner is satisfied that the holder of debentures or bonds payable to bearer is a person domiciled in Queensland and who is not liable to furnish a return, the Commissioner may refund to that person the amount of the tax paid by such company in respect of the debentures or bonds of that person; (iii.) The company, notwithstanding any contract, agreement, or arrangement entered into by it, may, with the approval of the Commissioner charge pro rata the amount of the tax actually paid by it against those persons to whom such interest has been paid or credited. (2.) Where interest and/or rent is payable to a person who is not domiciled in Queensland, the company or person paying it shall pay to the Commissioner Income (Unemployment Relief) Tax on the amount, and may deduct the amount of the tax thereon from moneys (if any) due and payable by such company or person to such person not domiciled in Queensland. In any case the Commissioner shall have the same powers of recovery as if such tax were tax levied on the income of the payer of such interest and/or rent. (3.) Income (Unemployment Relief) 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 rates, namely :- (a) Where the interest and/orl rent is paid on and after the first day of October, one thousand nine hundred and thirty-one, 6d. in each and and on and before the every £ ; thirtieth day of Septem- ber, one thousand nine hundred and thirty-five

LABOUR. 1935. Income (Unemployment Relief) Tax, Etc., Act. (b) Where the interest and/or "1 rent is paid on and after I J the first day of October, r5d. in each and one thousand nine every £. hundred and thirty-five (4.) 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, where such amount or such proportionate amount of the tax, as the case may be, or such amount of the tax paid 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 :r:efund 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 accordingly: 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 four 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 ;nterest 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 F 15469

15470 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, tax (if any) thereon, a refund of t,he 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 accordingly." New s. 22. Fim, &c., premiums. 9. Section twenty-two of the Income (Unemploy- ment Relief) Tax Principal Act is repealed and the following new section is inserted in lieu thereof, namely:- " [22.J Where any company carrymg on m Queensland fire, accident, fidelity, guarantee, or marine insurance business actually pays away any portion of any premiums by way of treaty reinsurance effected outside Queensland with any other company, the first- named company shall for the purposes of this Act be deemed to be the agent of the lastnamed company so receiving such portion of such premiums, and before paying away such portion shall pay to the Commissioner Income (Unemployment Relief) Tax on the amount at l the following rates, namely :- (a) Where such portion of such premiums is paid on and after the first day of October, one thousand nine hundred and thirty- 6d. in each and one, and on and before every £ ; the thirtieth day of September, one thousand nine hundred and thirty- five (b) Where such portion Of} such premiums is paid on and after the first day of 5d. in each and October, one thousand every £, nine hundred and thirty- five j and the firstnamed company may deduct from such portion of premiums the amount of tax thereon: Provided that, for purposes of this section, when the firstnamed company credits in its books to the lastnamed company such portion of such premiums, the firstnamed

LABOUR. 15471 1935. Income (Unemployment Relief) Tax, Etc., Act. company shall be deemed to have actually paid away such portion of such premiums so credited to such lastnamed company, and such firstnamed company shall pay to the Commissioner Income (Unemployment Relief) Tax at the rate aforesaid on such portion of such premiums so credited." 10. Section twenty-four of the Income (Unemploy- New s. 24. ment Relief) Tax Principal Act is repealed and a new section twenty-four is inserted in lieu thereof, namely :- " [24.] Notwithstanding anything in this Act to the Final contrary, where Income (Unemployment Relief) Tax has aSdss~ e~ ts been charged, levied, collected, and paid pursuant to the an re a s. provisions of Part IV. (A) of this Act in respect of the financial year ended on the thirtieth day of June, one thousand nine hundred and thirty-five, and such tax has been assessed on the basis of income derived during the year ended on the thirtieth day of June, one thousand nine hundred and thirty-four (or such other period accepted by the Commissioner), such assessment shall be a final assessment for the firstmentioned year: Provided that- (i.) In any case where it is proved by the taxpayer to the satisfaction of the Commissioner that the taxable income on which such assessment is based (being the taxable income of the person concerned for the income year ended on the thirtieth day of June, one thousand nine hundred and thirty- four, or such other period accepted by the Commissioner) is greater than the taxable income actually derived for the income year ended on the thirtieth day of June, one thousand nine hundred and thirty-five (or such other period accepted by the Commissioner) the taxable income of the lastmentioned year shall be deemed to be the taxable income of the year ended on the thirt~ eth day of June, one thousand nine hundred and thirty-four (or such other period accepted by the Commissioner) and a reduction shall be made in such assessment accordingly ; (ii.) In the event of the death of the taxpayer or his permanent departure from the State or the expiry of this Act, the tax payable,

15472 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, being the tax based on the taxable income of the taxpayer for the period of the income year during which anyone of the aforementioned contingencies occurs, shall be reduced by a rebate of tax which is equivalent to- (a) The amount of tax actually paid by him in respect of the final assessment referred to in this section twenty-four, or (b) The amount of tax actually paid by him on such final assessment as adjusted pursuant to proviso (i.) to this section twenty-four, whichever is the less, and in any case where such rebate of tax exceeds the amount of tax payable in respect of such taxable income a refund of such excess may be made or such excess may be credited to any other Income (Unemployment Relief) Tax payable by the taxpayer under this Act or to any income tax payable by the taxpayer under the Principal Act ; (iii.) In any case where it is proved by the taxpayer to the satisfaction of the Commissioner that he has ceased to receive income liable to tax under the provisions of Part IV. (A) of this Act, the Commissioner may apply the provisions of the last preceding proviso to the assessment, being the assessment based on the taxable income of such taxpayer for the period of the income year during which he has ceased to receive such income." New s. 32A. 11. Section 32A of the Income (Unemployment Relief) Tax Principal Act is repealed and a new section 32A is inserted in lieu thereof, as follows : - Penalty for false Iltatements, &c. " [32A.] Any person who- (i.) In any application for relief or for rations or 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- (a) Makes any false statement ID such application or form, or

LABOUR. 15473 1935. Income (Unemployment Relief) Tax, Etc., Act. (b) Fails to disclose the whole truth in answer to any question in such application or form; 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 assumcd name, whether the name is that' of a person living or dead or of a fictitious person, shall be guilty of an offence against these Acts, 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." 12. The following new section 32B is inser,ted after New s. 32B. section 32A of the Income (Unemployment Relief) Tax Principal Act (previously inserted), as follows :- "[32B.] Any person who, without lawful excuse Unlawf~l the proof 0 f wh l ' C h sha 11 I l ' e upon hl' m, h as I' n hI' S c po a s r s d es o s r IOn of possession an unemployment registration card or work docket. docket which has been issued to a person other than the person in whose possession such card or work docket is, shall be guilty of an offence and shall be liable to a penalty not excfeding five pounds or to imprisonment for one month, OIl 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, andwrhether the possession thereof had been parted with by ihim before he was brought before the court or not, shaH be deemed to be in his possession."

15474 LABOUR. Income (Unemployment Relief) Tax, Etc., Act. 26 GEO. V. No. 2, 1935. [Section SA.] SCHEDULE. SCALE OF PAYMENTS OF TAX IN RESPECT OF FRACTIONAL PAR~S OF ONE POUND. [Para. graph ii.] Where the rate of income from employment e~ceeds seventy-eight pounds per annum but does not e~ ceed one hundred and four pounds per annum, the ta~ payable on fractions of one pound of income shall be as hereunder :- Fraction of One POWld of Income. Id. to 5s. 5s. Id. to 15s. .. 15s. Id. to 20s. AmOWlt of Tax Payable. Nil Id. 2d. [Para- graph iii.] Where the rate of income from employment e~ceeds one hundred and four pounds per annum but does not e~ ceed two hundred and eight pounds per annum, the ta~ payable on fractions of one pound of income shall be as hereunder :- Fraction of One Pound of Income. Id. to 2s. 2s. Id. to 6s. 6s. Id. to lOs. lOs. Id. to 14s. 14s. Id. to 18s. 18s. Id. to 20s. Amount of Tax Payable. Nil Id. 2d. 3d. 4d. 5d. [Para. graph iv.] Where the rate of income from employment e~ ce~ ds two hundred and eight pounds per annum but does not e~ ceed four hundred and ninety-nine pounds per annum, the ta~ payable ·on fractions of one pound of income shall be as hereunder :- Fraction of One POWld of Income. Id. to 2s.· 6d. 2s. 7d. to 7s. 6d. 7s. 7d. to 12s. Bd. 12s. 7d. to 17s. 6d. 17s. 7d. to 20s. AmoWlt of Tax Payable. Nil 2d. 4d. 6d. 8d. [Para- graph v.] Where the rate of income from employment e~ ceed8 four hundred and ninety-nine pounds per annum, the ta~ payable on fractions of one pound of income shall be a8 hereunder : - Fraction of One Pound of Income. Id. to 2s. 6d. 28. 7d. to 7s. 6d. 78. 7d. to 128. 6d. 128. 7d. to 17s. 6d. 17s. 7d. to 208. Amount of Tax Payable. Nil 3d. 6d. 9d. lld.