Prevention and Relief of Unemployment (Amendment) Act 1932 (NSW)

PKEVENTION AND E E L IE F OF

UNEMPLOYMENT (AMENJ)-

MENT) ACT.

Act No. 5, 1932.

An Act to authorise the Governor to make arrangements with the Governor-General ol the Commonwealth of Australia in relation to the collection of taxation imposed by the law of this State on salaries and allow­ ances of certain Commonwealth officers and employees; to amend the Prevention and Relief of Unemployment Act, 1930-1931; and for purposes connected therewith. [Assented to, 30th March. 1932.]

No. 5, 1932.

George V.

' EE

88              Prevention and Relief of Unemployment (Amendment)

No. 5,1932. Act.

“|3 E it enacted hy the King’s Most Excellent Majesty, _ D 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 :—

PART 1.

P k E L IM IN A P vY .

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

into Parts,

and Relief of Unemployment (Amendment) Act, 1932.’’

(2) 'I'he Prevention and Relief of Unemployment

Act, 1930-1931, as amended by this Act, may be cited

as the “ Prevention and Relief of Unemployment Aet,

1930-1932.”

(3) This Act is divided into Parts as follow s;—

PART I.— Preliminaiiy.

PART II — Arrangements for collection by

THE Commonwealth of certain taxation.

D ivision 1.—Authority to make arranyemenls.

D ivision 2. — Consequential amendments o f

Prevention and lle l ie f o f Unemployment

A ct, 1930-1931.

PART II.

A rrangements for Collection by the Common­

wealth OF Certain Taxation.

D ivision 1.— Authority to 7nake arrangements.

Arrange*	2 .	(1) The Governor may arrange with the Governor-
ments

with the	General of the Common'wealth of Australia, acting with
Common­
wealth.	the advice of the Eederal Executive Council, that tlie taxation under the law of the State of New South Wales of the salaries and a'lowances of the persons referred to in subsection four of section nineteen of the (Common­ wealth) Einancial Emergency Acts, 1931, to the (jxtent to which such taxation is permitted by or under tliat section, shall be deducted from the periodical pavments

■ of

Prevention and Relief of Unemployment (Amendment) 89

Act. No, 5, 1982.

of the salary and allowances of those persons and shall be paid to tlie State of New South Wales in such manner and at sucli times as are provided hy the arrangement.

(2) Expressions used in subsection one of tliis section shall have the meanings which those expressions bear in subsection four of section nineteen of the (Commonwealth) Einancial Emergency Acts, 1931.

A i 1 ‘ t • 1 ^ 1 1 1 1 of arrange- 3 . Where any arranirement under section two of tliis i(rociamation

Act has been entered into the (jovernor shall by pro-ment in the

clamation published in tlie Gazette notify the fact that

such ariangement has been entered into.

The notification s'.iall set out in full the terms of such

arrangement.

4 .    (1) Eor the purpose only of enabling the Governor Operation of

and the Governor-General of the Commonwealth of Australia to enter into an arrangement under the authority of section two of this Act in relation to the Unemployment llelic'f 'I'ax imposed by the Unem­ ployment Relief Tax Act, 1931, the provisions of Division 2 of this Part of this Aet shall have force and effect upon the passing of this Act.

, (2) Save as provided in subsection one of this section, the [)rovisions of Division 2 of this Part of this Act shall not have any force or effect for any jiurpose whatsoever, unless and until the Governor by procla­ mation published in the Gazette jmrsuant to section three of this Act notifies that an arrangement such as is referred to in subsection one of this section has been entered into.

(3) Upon the publication of such proclamation in the Gazette, the jirovisions of Division 2 of this Part of this Act shall have full force and effect for all purposes.

D i v i s i o n 2 .— Consequenlial Amendments o f Fretention

and R e lie f o f Unemployment Act, 1930-1931.

5 .         This Division shall be deemed to have commenced Commenoe-

upon the first day of July, one thousand nine hundred division 2.

and thirty-one.

90              Prevention and Relief of Unempioyment (Amendment)

No. 5, 1932. Act.

oVA™tNo*34 Prevention and Relief of Unemployment )9o0, fi. 24a Act, I930-1931, is amended by adding at the end of 1931̂ 3̂̂ ®’ sii^section three of section 24a the following new

’ paragraphs: — "

Sec. 14(2), (f) (ij by inserting in subsection two of section fourteen at the end of the definition of “ employer” the following words :—•

“ Employer ” also includes the Crown

in right of the Commonwealth of Australia

in relation to persons in respect of whom

' any such arrangement as is referred to in

■ section four of the Prevention and Belief of Unemployment (Amendment) Act, 1932, may be or has been entered in to ;

(ii)   by inserting at the end of the definition of “ Income from employment ” in the same section the following words:—

■ In tlie construction of the definition of the expression “ Income from employment” the persons in respect of whom any such arrangement as is referred to in section four of the Prevention and Belief of Unem­ ployment (Amendment) Act, 1932, may be or has been entered into, shall be deemed employees of the Crown in right o f• the Commonwealth of Australia, and the Crown in right of the Commonwealth of Australia shall, to the extent to which any such arrangement provides for the deduction of unemployment relief tax from the salaries and allowances of those persons, be deemed to be bound to collect tax from those persons.

)Sec. 23, netv (g) by inserting at the end of section twenty-three

suosec, (7).

the following new subseetion : —

(7) This section shall not ajiply in any case where the employer is the Crown in right of the Commonwealth of Australia.

SANCTA