Prevention and Relief of Unemployment Act 1930 (NSW)
PREVENTION AND PtELIEF OF
UNEMPLOYMENT ACT.
Act No. 34, 1930.
| George V. | provide for the establishment of a |
| 0 . ^ 30. | Council for the prevention and relief of un employment; for the better distribution of work among persons temporarily out of employment; for the absorption of persons temporarily out of employment in public works or in private businesses; for the training of persons for whom no employ ment can be found in the industries for which they have been trained; to provide for an Unemployment Relief Fund, and for the assessment and collection of Unemploy ment Rehef T ax; to amend the Industrial Arbitration Act, 1912, and certain other Acts ; and for purposes connected there | |
|
BE
| Prevention and Relief of Unemployment Act. | 489 |
nr^E it enacted by the King’s Most Excellent Majesty,
X ) by and n itli tbc advice and consent of tlie Legis lative Council and Legislative Assembly of New South "Wales in Parliament assembled, and Ijy tbc authority of tlic same, as follows :—
PART I.
P r e l i m i x a r y .
1. (1) This Act may be cited as the “ Prevention short title,
and Relief of Unemployment Act, 1930.”
(2) This Act shall commence on a date to be Commence-
appointed by the Governor and notified by proclamation
published in the Gazette.
| 2 . | (1) | In this Act-- | Interpreta- |
“ Council ” shall mean Council for the prevention and relief of unemployment.
“ F und” shall mean Relief of Unemployment
Fund.
“ Prescribed ” shall mean prescribed by or under
this Act.
(2) This Act shall he read and construed subject Construction,
to the Commonwealth of Australia Constitution Act, and so as not to exceed the legislative power of the State, to the intent that where any enactment thereof Avould but for this section have been construed as being in excess of that power it shall nevertheless be a valid enactment to tlie extent to which it is not in excess of that power.
| 3. This Act is divided into Parts as follows :— | Parts, |
| l)ivi3ioa into |
| PART | I.—P r e l i m i n a r y —ss. | 1-3. |
| PART | I I .—C o u n c i l | f o r | P r e v e n t i o n | a n d |
| R e l i e f | o f | U n e m p l o y m e n t — ss. | 4-11. |
| PART | I I I .— U n e m p l o y m e n t | R e l i e f | F u n d — |
ss. 12, 13.
| PART | IV.— U n e m p l o y m e n t | R e l i e f | T a x — |
ss. 14-24.
| PART | V.—R e g u l a t i o n s —s. | 25. |
PART
470 Prevention and Relief of Unemployment Act.
| Ho. 34, 1930. |
PART II.
| C o u n c i l | f o r | P r e v e n t i o n | a n d | R e l i e f | o f |
U NEMPLOYMENT.
Council for
| prevention | 4. There shall be a Council for the prevention and |
| and relief of | relief of unemployment which shall consist of eight |
| unemploy | |
| ment. | members. |
| The Colonial Treasurer and the Minister for Labour and Industry and the Minister for Local Government shall be ex-officio members of the Council. |
The Governor shall appoint five other members.
The chairman and deputy-chairman shall be appointed
by the Governor.
| Meetings. | 5. greetings of the Council may be convened at any |
time by the chairman or deputy-chairman, and shall be
convened at the request of three of the members.
At meetings of the Council the cliairman shall not vote excepting Avhen the voting is equal, and in that event he shall have the casting vote.
Pour members of tlie Council shall form a quorum.
| Functions of | 6. The Council shall consider means for the preven |
| the Council. | tion and relief of unemployment, and may— |
| (a) | formulate sehemes for the absorption in any public works or private enterprises of persons out of employment; |
| (b) | investigate and if thought fit approve of schemes for the relief of unemployment, in cluding the distribution of work amongst employees in any industry and the training of persons for whom no work can be found in the industries in which they have been employed ; |
| (c) | recommend expenditure of money from the LTnemployment Fund on any work approved by the Council or the advance of any money by way of loan from the fund either with or without interest to any shii’e or municipal council or any public body for tlie purpose of carrying on any work approved by the Council or to any employer for the purpose of increas ing production in any industry, for assisting in any business approved by the Council,or for any |
other
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| i. | 1 - | i. | T | e | No.34, 1930. |
| otlier purpose tending to tbe relief or preven- | — |
| lion of unemployment and upon taking sucli security for repayment as tb.c Council may approve or as is prescribed; |
| (d) | enter into agreements witli any sbire or muni cipal council or any public body for the purpose of carrying out any sebeme or schemes for the relief of unemployment approved by tbe Council; |
| (e) | appoint two or more members of tbe Council to be a committee of tbe Council and to exer cise such of tbe powers of tbe Council as are prescribed; |
| (f) | make reports to tbe Governor on tbe activities of tbe Council or on any question relating to tbe prevention or relief of unemployment re ferred to it by tbe Governor; |
| (g) | do any otber work or exercise any other power relating to tbe jirevention or relief of unem ployment that is prescribed. |
7 . Tlie Governor may from time to time appoint Advisoiy
committees consisting of representatives of employers and of employees in any trade or industry for tbe purpose of considering tbe conditions of labour in a trade or industry and tbc means of increasing the efficiency and productivity thereof, and such com mittees may confer with tbe Council.
8. The Council shall be informed by tbe Colonial i.imitaUonon
Treasurer once in each month of tbe amount of money available from tbe fund for expenditure on any scheme or work recommended by tbe Council, and tbc Council shall not sanction tbe carrying out of any scheme or work or tbe making of any advance in excess of tbe amount which it is so informed is available from tbe fund.
9 . (1) Where tbe Governor on tbc advice of the Wages, &o.
Council or of tbe Minister declares by notification published in tbe Gazette a work to be Avork provided for the relief of unemployment, all wages, hours, and mode, terms, and conditions of employment of any person employed upon such work shall be such as tbe Minister mav from time to time direct.
| ■ | ( 2 ) |
472 Prevention and Relief of Unemployment Act.
| No. 34,1930. |
| (2) | The provisions of this section shall take effect |
notwithstanding the conditions of employment, whether statutory or otherwise, or of any award or industrial agreement.
| Officers, &c. | 10. (1) The Council may employ such officers at |
such rates as are prescribed.
(2) The State Labour Exchanges shall assist the Council whenever required to do so by the Council in furnishing such information relating to unemploy ment as the Council may require, and the said labour exchanges are able to furnish.
(3) For the purpose of assisting the Council in the exercise of its powers and functions any shire or municipal council shall to the best of its ability furnish to the Council such information as the Council may require relating to the possibilities of employment or the number of unemployed within the shire or munici pality and as to the financial resources of the eouncil thereof.
| Duration of | 1 1 . | This Part of this Act shall cease to have effect |
| Part II. |
on the thirtieth day of June, one thousand nine hundred
and thirty-one.
| PART | II I . |
| LTn e m p l o y m e n t | R e l i e f | F u n d . |
| Unemploy | 12. | There shall be opened witbin the Colonial |
| ment Relief |
| Fund. | Treasurer’s Accounts a fund which shall be called “ The Unemployment Relief Fund,” to the credit of which shall be paid— |
| (a) | the proceeds of the Unemployment Relief Tax; |
| (b) | such sums as Parliament may appropriate from the Consolidated Revenue Fund or any other account; |
| (c) | all advances made by the Colonial Treasurer to the fund which advances he is hereby authorised to make to an extent and upon such terms as are approved by the Governor. |
Prevention and Relief of Unemployment Act.
No. 84, 1930.
| 13. | (1) The fund may be applied by tbe Colonial | Application |
| Treasurer for any of tbe following purposes :—■ | of fund. |
| (a) | in making such payments and advances to tbe Council as may be necessary from time to time for tbe purpose of enabling it to carry out any work or sebeme for tbe prevention or relief of unemployment approved by tbe Council or any agreement entered into by tbe Council, or for any purpose connected with tbe relief of unemployment approved by tbe Council; |
| (b) | in tbe repayment of any advances made by tbe Colonial Treasurer to tbe fund in tbe payment of tbe costs of administration of this Act, and of tbe collection of tbe Unemployment Belief Tax, including any proper refunds. |
(2) After tbe termination of Part I I of this Act any moneys remaining in or thereafter paid to the fund shall be applied in tbe first instance—
| (a) | in tbe completion of any work for tbe pre vention or relief of unemployment commenced ■while this Act was in force ; |
| (b) | in the repayment of any advances made to tbe fund; |
and, after provision is made for tbe foregoing pay ments, in payment of the balance of the fund into the Consolidated Revenue Account.
(3) Tbe Colonial Treasurer shall lay before Parliament as part of the public accounts his accounts of the receipts and expenditure of the fund.
PART
474 Prevention and Relief of Unemployment Act.
| No. 34, 1930. |
PART IV.
| U n e m p l o y m e n t | R e l i e f | T a x . |
| Interprets* | 1 4 . | (1) This Part of this Act shall he read with the |
| tion. |
Income Tax (Management) Act, 1928, as amended hy subsequent Acts, whicli Act as so amended is in this Part referred to as the Principal Act.
(2) In this Part of this Act, unless the context or subject-matter otherwise requires,—
“ Employee” includes a director of a company.
“ Employer ” includes the Crown in right of the
State of New South Wales.
“ Income ” includes income within the meaning of the Principal Act and also includes all income derived by a resident of the State, or by a New South Wales company, to which section thirty- one of the Principal Act is applied by clause one of the Schedule to that Act, from any source outside the State and otherwise than from the carrying on of any trade or business not being an investment business.
“ Income from employment ” means all assessable income of any person other than a company from salary, wages, commission, or allowances as an employee, including all assessable income referred to in paragraphs (h), (i), and (j) of section eleven of the Principal Act and all pensions and retiring allowances, hut does not include any such assessable income re ceived from any employer in any case in which he is not bound to collect tax from the employee, or an allowance to cover expenses actually incurred by an employee in connection with his employment.
“ Net assessable income ” means gross income after excluding all income which is exempt from tax and after making the deductions therefrom directed hy this Act, hut in the case of a person other than a company, does not include any income which if it were derived after the
thirtieth
| Prevention and Relief of Unemployment Act. | 475 |
No. 34, 1930.
thirtieth clay of June, one thousand nine hundred and thirty, would he income from employment.
“ T ax” means Unemployment Relief Tax.
15. (1) The Commissioner shall have the general Aiiministra-
administration of this Part of this Act and the Unemployment Relief Tax Act, 1930, and may sue and he sued hy the name of the Commissioner of Taxation.
(2) The Governor may, subject to tlie Puhlic Ofiicers,
Service Act, 1902, as amended hy subsequent Acts, appoint such persons as may he deemed necessary for the carrying out of this Part of this Act.
(3) The provisions of subsections four, five, six, Absence of
and seven of section five, and of section six, of theeion”,'*
Principal Act shall, mutatis mutandis, extend to the‘i'='cgat>onof
| administration of this Part of tliis Act. | secrecy. |
16. Subject to the provisions of this Part of this incidence
Act, unemployment relief tax at such rates as may he”' fixed by any Act .«hall he paid to the Commissioner in respect of—
| (a) | the net assessable income derived hy every per son other than a company, during the income year ending upon the thirtieth day of June, one thousand nine hundred and thirty (or such other period accepted hy the Commissioner under the provisions of the Principal Act in lieu thereof); |
| (h) | the net assessable income derived hy every company during the income year ending on the thirtieth day of June, one thousand nine hundred and thirty (or such other period as may be accepted hy the Commissioner under the provisions of the Principal Act in lieu thereof); |
| (c) | the income from employment derived hĵ every person other than a company during the income year commencing on the first day of July, one thousand nine hundred and thirty. |
1 7 . The incomes, revenues, and funds exempt from Knemptiona.
income tax hy virtue of section ten of the Principal Act, and also any income derived from a source outside the
State
476 Prevention and Relief of Unemployment Act.
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State by the Governor or any other person whose salary or remuneration is exempt from income tax under tliat section, shall also be exempt from tax under this Act, and in addition, there shall also be exempt—
| (a) | all the income derived, from carrying on the business of life assurance other than that appropriated for the payment of dividends ; |
| . | (b) | any war pension paid by the Imperial or any other Government; |
| (c) | income derived from old-age or invalid pensions; | |
| (d) | income derived from pensions payable under the Widows’ Pensions Act, 1925 ; | |
| (e) | income derived from payments in respect of anv children under the Family Endowment Act, 1927-30 ; | |
| (f) | income derived from any payment made in respect of children under the Child Welfare Act, 1923; | |
| (g) | income derived from any payment made to any person as charitable relief by any Government department or agency ; |
(̂ h) the net assessable income of any person whose total income from all sources does not exceed eighty pounds per annum;
(i) the income from employment of an emjdoyee while he is paid at a rate of less than thirty shillings per week or the equivalent hourly or daily rate.
| Netassessalle | 18. | Net assessable income shall be assessed in like |
| income. |
manner as taxable income is assessed under the Principal
A c t:
Provided that the assessable income of a company shall include dividends which Avould be included therein if paragraph (b) of section eleven of the Principal Act applied to the company.
Provided further that in the assessment of the income of any person resident in the State or of a New South Wales company to which section thirty-one of the Principal Act is applied by clause one of the Schedule to that Act the provisions of the first proviso to para graph (b) of section eleven of that Act shall not apply.
There
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There shall be the like deductions as are allowed under the Principal Act, except—
| (a) | the deductions from any income from employ ment ; and |
| (h) | the deductions under the provisions of para graph (q) of subsection one of section nineteen, subsections two and three of that section, and. subsection two of section twenty-two of the Principal Act. |
In the case of a company there shall also be deducted so much of the net pro tit of the company as forms part of its assessable income, and is distributed to its share holders within six months after the close of the income year.
19. (1) A company which has during the year Deduction
ending on the thirtieth day of June, one thousand nine
hundred and thirty, paid to its shareholders resident out interest, &c.
of the State a dividend in respect of shares registered
upon a register situate in the State shall retain out of
any moneys in its hands belonging to a sliarcholdei’ to
whom such dividend has been paid a sutRcient amount
to pay the tax under this Act in respect of the dividend
so paid, and forward such amount to the Commissioner
with the prescribed return within such time as may
he prescribed.
| (2) | Any person who has during the income |
year ending on the thirtieth day of June, one thousand nine hundred and thirty, paid to a person resident out of the State any amount for interest on money lent in the State shall, out of anj" moneys coming to his hand belonging to the person to whom such payment was made, retain a sufficient amount to pay the tax under this Act in respect of the amount so paid, and forward such amount to the Commissioner with the prescribed return within the prescril)cd time.
20. Where there is included in the net assessable Rei>ate if tax
income of any person (and such person is liable to tax. p,. in respect thereof) any dividend or interest upon which interest at tax has been paid, there shall be deducted from the tax
otherwise payable by that person the amount of tax paid in respect of such dividend or interest which has been included in his net assessable income.
478 Prevention and Relief of Unemployment Act.
| ̂ | 2 1 . Hie returns made in pursuance of a notice issued Under the provisions of section thirty-eight of the Principal Act shall be deemed to be also made under and for the purpose of this Act. |
Returns.
The regulations may prescribe separate forms of return to be made in respect of incomes assessable for unemployment relief tax and in respect of uhich a return under the Principal Act is not required by the Commissioner.
Machinery 2 2 . The provisiuns of Part IV (Returns and Assess-
PrindpaTi'et ments) ; Part V (Objections and Appeals) ; Part VI this^la^” (Collection and Recovery of Tax); Part A’'I I (Penal
| ' ■ | provisions); and Part V III (Miscellaneous), coinjuds- ing sections thirty-eight to ninety-two inclusive of the Principal Act, and any regulations made to give effect to such sections, shall be applicable to the unemploy ment relief lax as if such tax were the income tax under the Principal Act. |
inco°"fom 2 3 . (1) With regard to the Unemployment Relief
empio%ient. Tax payable upon income from employment the follow
ing provisions shall have effect:—
| (a) | Every employer shall collect from his em ployees the tax at the rate prescribed hy the Unemployment Relief Tax Act, 1930, by deduction or otherwise. |
| (b) | Every employer shall keep such record as is prescribed of all payments or allowances made by him to his employees, and shall affix the prescribed adhesive Unemployment Relief Tax Stamps to the amount of the tax upon such payments and allowances to such record, and cancel such stamps at such times and in such manner as is prescribed. |
| (c) | Every employer shall produce such record for inspection to any person authorised either generally or in a particular case by the Com missioner to inspect such records, and shall if and when required by notification pub lished in the Gazette send such record to the Commissioner. |
( d )
| Prevention and Relief of Unemployment Act. | 479 |
| (d) Any employer who makes arrangements ap- ' | ' |
proved by the Commissioner for the furnishing of returns of payments and allowances made hy the employer to his employees, and for the payment hy the employer to the Commissioner of the amount of the tax so collected as afore said, may he exempted hy the Commissioner from the provisions of paragraph (h) of this sec tion. The Commissioner may require security to he given up to an amount and in a manner approved hy him for the payment of the tax in any particular case.
Where any such arrangement is made the tax collected by the employer shall until payment to the Commissioner he the property of the State and may he recovered hy the Commissioner in any court of com petent jurisdiction.
(i) Subsection one of this section shall not
apply in respect of an employee casually employed in a domestic or other capacity and otherwise than in con nection with the business of the employer.
(3) Unemployment Relief Tax Stamps shall be prepared and issued by the Commissioner of Stamp Duties, who shall provide for the distribution and sale thereof.
The proceeds of sale shall he paid to the credit of the Unemployment Relief Fund.
(4) The regulations may apply, with such modi fications and adaptations as the Governor thinks fit in respect of any such stamps, all or any of the provisions (including penal provisions) of the Stamp Duties Acts, 1920-1924, or the Entertainments Tax (Management) Act, 1929.
(5) Any person who practices, or is concerned in any fraudulent contrivance or device not specially provided for hy law, with intent to defraud His Majesty of any tax under this Act, shall he guilty of a mis demeanour, and shall he liable to imprisonment for a term of not more than twelve months.
(6) Any employer Avho fails to carry out or observe any provision of this section shall, unless he has been exempted from the carrying out or observance of such provision under this section, he liable to account
for
480 Prevention and Relief of Unemployment Act.
| No, 84,1930. |
for and pay to the Commissiorfer of Taxation any tax which by or because of his failure remains unpaid, together with a fine of ten per centum of such tax, which fine may be remitted or reduced by the said Commissioner if he considers the circumstances justify such remission or reduction.
In addition sucli employer shall, upon summary conviction, he liable to a penalty of not less than two pounds and not exceeding one hundred pounds.
Service of
| notices by | 24. Where in pursuance of the regulations any |
| post. | notiee or other communication is required or authorised to be served upon any person by post, tlie service may be effected by prepaid letter post addressed to the person at his last known place of business or abode in Kew South Wales, and such service shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been, reeeived by the addressee. |
PART V.
R e g u l a t i o n s .
| Reguiaiiont. | 25. (1) The Govemor may make regulations not |
inconsistent with this Act, prescribing all matters whicli are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for earrying out or giving effect to this Act, and in particular, and without limiting the generality of the foregoing power, the Governor may—
| (a) | preseribe the procedure and forms to be followed by the Council in exercising its powers and functions; |
| (b) | prescribe the powers, duties, and rights of any person employed by the Council; |
| ' | (Of |
| Wade Shire Rates Validation Act. | 481 |
No. 8 4 ,1»30.
| (c) | T\iien no other penalty is provided for impose a penalty not exceeding fifty pounds for any contravention of, or failure to comply with this Act, or any regulations made thereunder. (2) The regulations shall— |
(a) be published in tlie Gazette;
| (h) | take effect from the date of publication or from a later date specified in the regulations; |
| (c) | be laid before both Houses of Parliament within fourteen sitting days after the publica tion thereof if Parliament is then in session, and if not, then Avithin fourteen sitting days after the commencement of the next session. |
If either House of Parliament pass a resolution of which notice has been given at any time within fifteen sitting days after such regulations have been laid before such House disallowing any regulation or part thereof, such regulation or part shall thereupon cease to have effect.
(3) Any penalty imposed by the regulations may be recovered in a summary manner before a police or stipendiaiy magistrate or any two or more justices.
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