Prevention and Relief of Unemployment (Further Amendment) Act 1932 (NSW)
| Prevention and Relief of Unemployment (Further | 135 |
Amendment) Act.
PEEYENTION AND RELIEF OF
UNEMPLOYMENT (FURTHER
AMENDMENT) ACT.
Act No. 15, 1932.
An Act to continue the provisions of Part II of George v.
the Prevention and Belief of Unemployment Act, 1930-1932; to apply the provisions of that Act to the assessment and collection of Unemployment Belief Tax imposed by the Unemployment Belief Tax Act, 1932; to amend the Prevention and Belief of Unem ployment Act, 1930-1932, and certain other Acts; and for purposes connected therewith. [Assented to, 30th June, 1932.]
T )E it enacted by the King’s Most Excellent Majesty, r > 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 I.
| A m e n d m e n t s | o f | 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 | Act, | 1930-1932. |
1. (1) This Act may be cited as the “ Prevention short title,
and Relief of Unemployment (Further Amendment)
Act, 1932.”
(2) Part I of this Act shall commence on the first Commenoe-
day of July, one thousand nine hundred and thirty-two.
2 . The Prevention and Relief of Unemployment Amendment
Act, 1930-1932, is amended—
| (a) |
by omitting from section eleven the wordsee. ii. the word “ thirty-three ” ;
(b)
136 Prevention and Relief of Unemployment (Further
| No. 15,1932. | Amendment) Aet. |
| Sec. 13. |
| (Application | (b) by inserting in paragrapli (c) of subsection one |
| of fund.) | of section thirteen after the word “ thirty-two ” |
| " | the words “ or during the financial year ending |
1 the thirtieth day of June, one thousand nine hundred and thirty-three.”
| ment'of | No' | Preveutiou and Relief of Unemployment Act, |
| 34,1930. | 1930-1932, is further amended— |
| New Part |
| IVb. | (a) by inserting next after section 24a the follow |
| ing ne\y Part:— | , | . ' |
| PART | IV b . | ' |
| PnovisioNs | R e l a t i n g | to | U | n e m p l o y m e n t |
| / | R e l i e f | T a x | a t | t Iie | P a t e s | D e c l a e e d |
| ; | BY | 'j h e | U n e m p l o y m e n t | R e l i e f | T a x |
| . | A ct, 1932. |
Incidence f
| tax. | 24b. (1) Subject to the provisions of this |
| / | Act unemployment relief tax at the rates declared by the Unemployment Relief Tax Act, 1932, shall he paid to the Commissioner in respect of— |
| (a) | the net assessable income derived by any person otlier than a company during the income year ending upon the thirtieth day of June, one thousand nine hundred and thirty-two (or such other period as may he accepted by the Commissioner under the provisions of the Income Tax -Management Act, 192S, as amended by subsequent Acts, in lieu |
| ’ | thereof); , , |
| .1 | . |
| (h) | the net assessable income derived by every company during the income year |
| . ■ | , | ending on the thirtieth day of June, one thousand nine hundred and thirty |
| ' , | two (or such other period as may be | |
| ' | accepted by the Commissioner under |
| ,, | the provisions of the Ilicome Tax |
| . | Management Act, 1928, as amended by subsequent Acts, in Reu thereof) ; |
| , , , | (c) |
| h | / |
| Prevention and Relief of Unemployment (Further | 137 |
| Amendment) Act. | ■No. 15,19S2. |
| (c) | income from employment derived by every person otlier tlian a company during the income year commenein" on the first day of July, one thousand nine Imndri'd and thirty-two. |
(2) Subject to subsection tlirec of tliis section tlie provisions of Part IV of this Act and the regulations sliall apply to and in respect of the charge, levy, collection, 2iay- ment, and assessment of the Unemployment Relief Tax imposed by tlie Unemployment Relief Tax Act, 1932.
(3) For the purjioses of such ajipli- cation Part IV of this Act shall he deemed to he amended as follmvs :—
| (a) |
by omitting from tlie definition of Sec. ii. two of section fourteen the word ‘•th irty” and by inserting in lieu thereof the word “ thirty-two ” ;
| (h) |
by omitting from subsection one of Sco. is. by inserting in lieu thereof the figures
| . | “ 1932 ” ; |
| (c) | by omitting paragrajih (i) of section sec. 17. seventeen and by inserting in lieu thereof tlie following paragrajih :— |
(i) the income from employment of an employee while he is jiaid at a rate less than two pounds per week or the equivalent hourly or daily
| ; | rate; |
| (d) | hy omittimr from section nineteen the Sec. 19. word “ thirty ” wherever occurring and |
| . | by inserting in lieu thereof the word “ thirty-two ’’ ; |
| (e) | by omitting from paragraph (n) of sub- Sec. 23. section one of section twenty-three the |
| , | figures “ 1930 ” and by inserting in |
| ' | ' | lieu thereof the figures “ 1932 ” ; |
138 Prevention and Relief of Unemployment (Further
| No, 15,1932. | Amendment) Act. |
| Sec* 3. | (b) by inserting in section three next after the |
| (Division | matter relating to Part IV the following |
| into Parts.) | Avords :— |
| PART | I V a .— F u r t h e r | P r o v is io n s | R e |
| l a t i n g | TO | U n e m p l o y m e n t | R e l i e f |
| T a x . |
| PART | IV b .— P r o a m sio n s | R e l a t i n g | to |
| U n e m p l o y m e n t | R e l i e f | T a x | a t | t h e |
| R a t e s | D e c l a r e d | b y | t h e | U | n e m |
| p l o y m e n t | R e l i e f | T a x | A c t , | 1932. |
PART II.
| A m e n d m e n t s | o f | P r e v e n t i o n | a n d | R e l i e f | of |
| U n e m p l o y m e n t | ( A m e n d m e n t ) | A c t , | 1932. |
| Amendment | 4 . Tlic Prevention and Relief of Unemployment |
of Act No. 5 (Amendment) Act, 1932, is amended—
| New s. 4a. | (a) | hy inserting in Division 1 of Part II thereof next after section four the following neAV section:— |
| Operation of | 4a . (1) For the purpose only of enabling the |
| Division 3 of |
| this Part. | Governor and the Govern or-General of the CommonAA-ealth of Australia to enter into an arrangement under the authority of section two of this Act in relation to the Unemploy ment Relief Tax imposed hy the Unemploy ment Relief Tax Act, 1932, the provisions of Division 3 of this Part of this Act shall have force and effect upon the passing of the Prevention and Relief of Unemployment (Further Amendment) Act, 1932. |
(2)
| Prevention and Relief of Unemployment (Further | 139 |
| Amendment) Act. | No. 15,1932. |
(2) Save as provided in subsection one of this section the jirovisions of Division 3 of this Part of this Act shall not have any force or effect for any purpose whatsoever unless and until the Governor by proclamation published in the Gazette pursuant 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 tlie publication of such proclamation in the Gazette the provisions of Division 3 of this Part of this Act shall have full force and effect for all purposes.
| (b) | by inserting next after section six the following njw | |||
| ||||
|
Ft'evention and R e lie f o f JJnem'ployment A ct, 1930, as amended hy subsequent Acts.
7. This Division shall commence on the first Commcncc-
| day of July, one thousand nine hundred and | 3 |
| thirty-two. | ’ |
8. The Prevention and Relief of Unemploy- Anendment
ment Act, 1930, as amended by subsequent
| Acts, is amended by inserting at the end of s. Ah | . ’ |
| subsection three of section 24b the following new paragraphs;— |
(f) (i) by inserting in subsection two of Seo, u (-2).
section fourteen at the end of the definition of “ Employer ” the follow ing Avords:—-
“ Employer ” also includes the Crown in right of the Com monwealth of Australia in relation to persons in respect of whom any such arrange ment as is referred to in section 4 a. of the Prevention and Relief of Unemployment
| ̂ | ' | (Amendment) Act, 1932, may be or has been entered in to; |
(ii)
140 Prevention and Relief of Unemployment (Further
| » 0, 15, 1932. | Amendment) Aet. |
| ■ | (ii) by inserting at the end of the defini- tion of “ Income from employment ” in the same subsection the following words :— |
.
In the construction of the defini tion of the expression “ Income from employment,” the persons in respect of whom any sucli arrangement as is referred to in section 4a of the Prevention and Relief of Unemploy ment (Amendment) Act, 1932, may he or has been entered into, shall he deemed employees of the Crown in right of 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 deduc tion of unemployment relief tax from the salaries and allowances of those persons, be deemed to he hound to collect tax from those persons.
| Sec. 23. | (g) hy inserting at the end of section twenty- |
| N̂ ew subsec. | three the following new subsection :— |
| (7). | (7) This section shall not apply in any case where the employer is the Crown in right of the Commonwealth of Australia. |
| Sec. 1 (3). | (c) hy inserting at the end of subsection three of |
| (Division |
| into Parts.) | section one the following words :— |
| D ivision 3.— Consequential amendments | o f |
prevention and R elief o f TJnempl oy- ment Act, 1930, as amended by subse quent Acts.
UNEMPLOYMENT
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