Prevention and Relief of Unemployment (Amendment) Act 1930 (NSW)

622                  Prevention and Relief of Unemployment (Amend­

ment) Act.

PREVENTION AND RELIEF OF

UNEMPLOYMENT (AMENDMENT)

ACT.

Act No. 50, 1930.

George V. An Act to reconstitute the Council for the pre-

Mo.50.1930. vention and relief of unemployment; to make further provision for the assessment and collection of Unemployment Relief Tax; to amend the Prevention and Relief of Unemployment Act, 1930, and certain other Acts; and for purposes connected therewith [Assented to, 22nd December, 1930.]

jE it enacted by the King3s Most Excellent Majesty, ' by and with the advice and consent of the Legis­

lative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows ;—

Short title. 1 . (1) This Act may be cited as the “ Prevention

and Relief of Unemployment (Amendment) Act, 1930.”

(2) I ’lie Prevention and Relief of Unemployment

Act, 1930, is in this Act referred to as the Principal

Act.

Amendment of

Act No. 34, 1930. 2 . (1) The Principal Act is amended —

Sec. 4. (a) by omitting section four and by inserting in

lieu thereof the following new section :—■

Council. 4. There shall be a Council for the prevention and relief of unemployment wdiich shall consist of the Colonial Treasurer, the Minister for Labour and Industry, and the Minister for Local Government.

(b)

Prevention and Relief of Unemployment (Amend­ 623

ment) Act. No. 50,1930.

(b) by omitting section five; Sec. 5.

(c) by omitting paragraphs (e) and (f) of section seo.6(c)(f). six.

(2) Upon the commencement of this Act the members of the Council for tlie prevention and relief of unemployment other than the Colonial Treasurer, the Minister for Labour and Industry, and the Minister for Local Government sliall cease to bold office as sucli members.

Further amend-

3 . The Principal Act is further amended— nient of Act No. 34. 1930.

(a)

by inserting at the end of subsection one of Soc. is (i). graph : —

(c) in payment to the Consolidated I’evcnne Puncl of any amounts expended from that fund liy any Government depart­ ment or agency during the financial year ending the thirtietli day of June, one thousand nine hundred and thirty- one, in the maintenance and/or relief of the unemployed.

(h) (i) by inserting in paragraph (li) of section sec. 17.

seventeen after tlic word “ person” the

Avords “ resident in Australia ” ;

(ii)  by omitting from the same paragraph the word “ eighty” and by inserting in lieu thereof the words “ one hundred ” ;

(iii)  by inserting at the end of paragrapli (i) of

the same section the ivords “ so far a s

payments made prior to the first day of

Januai’y, one thousand nine liundred and

thirty-one arc concerned, and the income

from employment of an employee Avhile he

is paid at a rate of less than two pounds ‘

per Aveek, or the equivalent hourly or daily rate so far as ])ayments made after the first day of January, one thousand nine hundred and thirtv-one, are concerned” ;

' (c)

624                 Prevention and Relief of Unemployment (Amend­

No. 50,1930. ment) Act.

Sec. IS.	(c)	by omitting from section eighteen tlie words “ distributed to its shareholders within six months after the close of the income year” and by inserting in lieu thereof the words “ within six months after the close of the income year distributed to its shareholders in respect of shares registered upon a register situate in the State or distribufi'd to resident shareholders in respect of shaies registered upon a register situate inside or outside the State ” ;
Sec. 22.	(d)	by inserting at the end of section twenty-two the following new subsections :—
(2) The Commissioner may exercise all the powers of the board constituted under sections eighty-eight and eighty-nine of the Principal Act in respect of any assessment where the tax assessed does not exceed the sum of five pounds.
(3) The Commissioner may also make such assessment or alteration in an assessment as he considers necessary to meet cases in which, owing to a change in the class of a taxpayer’s income, tax ivould otherwise be avoided, or doulile taxation would result.

New e. 23a. (e) by inserting next after section twenty-three the following new section :—

Pensions, &c.

23a . With regard to the Unemployment "Relief tax payable upon income from employ­ ment consisting of pensions, superannuation, or retiring allowances, the person or authority making the payments shall, for the purposes of this Act, be deemed to be an employer, and every person receiving such income shall be deem.cd to be an employee, and the provisions of section twenty-three shall apply accordingly.

The tax payable on payments of such income made on and after the first day of July, one thousand nine hundred and thirty, and prior to the commencement of the Prevention and

Relief

state Lotteries Act. 625

No. SO, 1930.

Relief of Unemployment (Amendment) Act, 1930, shall also be collected by deduction from payments made subsequent to such commence­ ment. Such arrears may be deducted by instalments over the six months ensuing after the ,«aid commencement, or as approved by the Commissioner.