Salaries Tax Act 1930 (WA)

No. 44.] Salaries Tax. [1930.

SALARIES TAX.

21° GEO. V., No. XLIV.

No. 44 of 1930.

AN ACT to impose a Special Tax upon the salaries of

certain officers remunerated from Public Funds, and to

provide for the assessment and collection of such Tax.

[Assented to 1st January, 19311

Council and Legislative Assembly of Western Australia, inBE it enacted by the King's Most Excellent Majesty, by-and with the advice and consent of the Legislative

this present Parliament assembled, and by the authority of

the same, as follows:—

Short tit/e. 1. This Act may be cited as the Salaries Tax Act, 1930.

Applicatio of 2. This Act shall not apply to the salaries of the follow-

Act. ing persons, namely

(a)	His Excellency the Governor.
(b)	Members of the Legislative Council.

(c) Members of the Legislative Assembly.

(d) Any person who is receiving salary which does not exceed one hundred pounds a year.

Interpretation. 3. In this Act, subject to the context

"Officer" includes any person in receipt of a salary pay- able in pursuance of any special act or out of moneys annually appropriated, but does not include any per- son whose salary is ordinarily fixed either directly or indirectly under the terms of an award or indus- trial agreement made under the provisions of the Industrial Arbitration Act, 1912-1925, and any other person not hereinbefore specifically mentioned to whom salary as hereinafter defined is payable.

1930.] Salaries Tax. [No. 44.

"Salary" means and includes, except as hereinafter men- tioned, the salary, wages, allowances, -fees, commis- sion, and every emolument, whether in one sum or several sums, provided for or fixed by any annual or special or permanent appropriation of the Con- solidated Revenue Fund, or the Loan Fund Account, or any Trust or Special Fund made by or under the authority of any Act of Parliament as payment, re- muneration, or allowance for personal service ren- dered by an officer or to an officer by virtue of his office, whether such payment, remuneration, or allow- ance is or is not prescribed by or specified in any Act as aforesaid, and whether such officer is em- ployed in or in connection with one department or several departments, or holds one or more than one office. The term includes any payment, remunera- tion, or allowance fixed for an officer employed by any of the institutions mentioned in the said Second Schedule to this Act.

The term does not include

(a)	travelling, or relieving, or transfer expenses, or equipment, or forage, or motor car, or district allowances, or any other allowance which the Governor may in that behalf determine; or
(b)	a pension or superannuation allowance.

4.    In computing the amount of salary for the purposes of computation of

lodging, or of rent of premises provided free of charge to an

°Muer, or of any other similar privilege shall be included in

the salary of an officer having the benefit thereof. Such value

shall be assessed in accordance with the provisions of any

relative industrial award or industrial agreement for the time

being in force, but otherwise shall be assessed by the Public

this Act, the value of board and lodging, or of board, or of Warr. in that behalf by the Treasurer.

5.    (1.) Notwithstanding the provisions of any Act to the Imposition and

,?ontrary, but subject as in this section and in this Act here- tart` of salary

inaftn provided, there shall be charged, levied, collected and

paid upon and in respect of the salary of every officer a

No. 44.] Salaries Tax. [1930.

salary tax at the rates respectively prescribed in the First

Schedule to this Act:

Provided that the Governor may by Order in Council from time to time, in respect of the salary or salaries of any officer or class of officers, or any section of any class of officers, reduce the rates of salary tax prescribed as afore- said, and thereafter the salary tax in respect of the salary or salaries of such officer or class of officers or section of a class of officers shall be assessed accordingly:

Provided further, that salary tax shall not be assessed or payable in respect of the salary of any officer who proves to the satisfaction of the Treasurer or any person author- ised in writing by the Treasurer to issue certificates of exemp- tion as hereinafter mentioned

(a)	that the salary of such person does not exceed two hundred and fifty-two pounds per annum, and that such person has a wife or husband or child, or a father or mother or sister or brother, solely de- pendent upon him;
(b)	that his work is being rationed by his employer, or that he is working only part time owing to causes beyond his control, to such extent that the salary which he is actually receiving is less than his full time salary by an amount which exceeds or is equal to the salary tax which would be payable in respect of his full time salary;

but the exemption granted by this proviso shall continue only during such period or periods as the conditions mentioned in paragraph (a) or paragraph (b) exist.

(2.) Any officer claiming exemption under the last pro- viso to subsection (1) of this section Must prove to the satis- faction of the Treasurer or any person authorised in writing in that behalf by the Treasurer, that he is entitled to such exemption, and obtain from the Treasurer or such person a certificate of exemption in the Form A prescribed in the Third Schedule to this Act. The Treasurer or such other person as aforesaid, if satisfied that an officer is entitled to exemption as aforesaid, shall sign and deliver to such officer a certificate of exemption in the prescribed form.

Any such certificate may at any time be cancelled by the Treasurer or any other person authorised to sign certifi- cates under this section, by notice in the Form B pre- scribed in the said Third Schedule and served upon the de-

(3.)

1930.] Salaries Tax.. [No. 44.

partment, authority, or institution by which salary is payable to the officer named in such certificate, if the Treasurer or other person authorised as aforesaid is satisfied that the said officer is no longer entitled to such exemption.

6. (1.) Subject as hereinafter provided, the salary tax Provisionand

payable by an officer under this Act shall be assessed upon In) Y,nilotn or at

the amount of each and every periodical instalment of salary assessed to the nearest pound sterling, and shall be due and payable as and when such periodical instalments are payable; and such salary tax shall be deducted from the amount of each periodical instalment of salary by the department, authority, or institution paying the same, and be paid forth- *rah to the Treasurer, who shall pay the amount so received by him into the Consolidated Revenue Fund, or credit the same to the appropriated item, as the Treasurer may deter- mine.

Provided that-

(i)    in the case of any officer who proves to the satisfac- tion of the Treasurer or any other person author- ised to issue certificates of exemption under sub- section (2) of section five of this Act that such officer has a wife or husband or child, or a father or mother or sister or brother solely dependent upon him, only such salary tax shall be payable and deductible in respect of and from the salary of such officer as shall, after making the deduction, leave for such officer salary equal to two hundred and fifty-two pounds per annum;

(ii)    in the case of any officer, who proves to the satisfac- tion of the Treasurer or any other person author- ised to issue certificates of exemption under sub- section (2) of section five of this Act, that such officer's work is being rationed by his employer, or that such officer is working only part time owing to causes beyond his control to the extent that the salary which he is actually receiving is less than his full time salary, and the amount of the differ- ence is less than the amount of the salary tax which would be payable in respect of his full time salary, only such salary tax shall be payable and deductible in respect of and from the salary of such officer as shall, after making the deductions, leave for such officer salary equal to the amount

No. 44.] Salaries Tax. [1930.

of his full time salary less the amount of the salary tax which would be payable in respect of his full time salary.

(2.) Any officer claiming the benefit of either paragraph (i) or paragraph (ii) of the last preceding proviso must prove to the satisfaction of the Treasurer or any person auth- orised to issue certificates of exemption as aforesaid that he is entitled to such benefit, and obtain from the Treasurer or other person aforesaid a certificate of benefit in the Form C prescribed in the Third Schedule to this Act. The Treasurer or such other person, if satisfied that an officer is entitled to the benefit aforesaid, shall sign and deliver to such officer a certificate of benefit in the prescribed form.

Any such certificate of benefit may at any time be cancelled by the Treasurer or any other person authorised to sign certificates under this section, by notice in the Form D prescribed in the said Third Schedule and served upon the de- partment, authority, or institution by which salary is pay- able to the officer named in such certificate of benefit, if the Treasurer or other person authorised as aforesaid is satis- fied that the said officer is no longer entitled to the said benefit.

(3.)

Salary tax not

paid or deducted 7. (1.) Notwithstanding anything to the contrary in this

to be a charge	Act contained, any salary tax which has not been duly paid
on future salary
and to be de.	or duly deducted as in this Act required, or authorised to be
ducted therefrom.
paid or deducted, shall be and remain a charge upon the salary of the officer concerned as and when the same becomes payable after the date when such salary tax should have been duly paid and duly deducted, and the amount of the deficiency in payment of such salary tax shall be payable and shall be deducted in addition to any other salary tax payable by such officer, either in one amount or in several amounts, as the Treasurer may determine, from any future periodical instal- ments of salary payable to such officer.
(2.) Any salary tax payable by an officer which has not been duly paid or duly deducted shall be a debt due from such officer to the Crown, and shall be recoverable at the suit of the Treasurer in any court of competent jurisdiction, not- withstanding that such officer may, since the said salary tax became payable, have ceased to be an officer within the mean- ing of this Act.

1930.] Salaries Tax. [No. 44.

8.

The deduction of salary tax from the salary of an officer under this Act shall not in any manner alter or affect	Deduction of
affect rank "(tots to
the grade, seniority, or position of such officer in relation to	seniority of
other officers in the service in which such officer is employed.

9.

Nothing in this Act shall in any manner whatsoever prejudicially affect the rate of pension or superannuation or	Pension and
=trsa"Weas=ted.
retiring allowance to which any officer or his representative shall at any time hereafter become entitled under the Super- annuation Act, 1871, or any other Act, or under any super- annuation or other scheme to the benefit whereof such officer or his representative shall be entitled; but the rate of any such pension or superannuation or retiring allowance shall be calculated upon the amount of such officer's salary, with- out regard to the deduction of salary tax therefrom, in the same manner as it would be calculated if the officer had first received his salary in full and thereafter himself paid the salary tax payable by him under this Act, notwithstanding anything in the Superannuation Act, 1871, or any other Act, or any superannuation or other scheme contained to the con- trary.

10.    In assessing the income of an officer for the purposes salary tax paid

)f income tax under the provisions of the Land and Income ftoorbLeaomdeedil actxion

Tax Assessment Act, 1907-1924, the Commissioner of Tax- PurP"et

rtion shall allow salary tax paid by such officer under this

k ct as a deduction.

11.    The Governor may make such regulations as may be Regulations.

lecessary for carrying this Act into effect.

12.    This Act shall continue in operation for a period of Operation of Act ,

welve months from and including the commencement thereof,

nd no longer.

No. 44.] Salaries Tax. [1930.

FIRST SCHEDULE.

Rates of Salary Tax.

Salary per week whore officer employed on weekly basis ; or

equivalent salary per week where officer employed Rate of Tax

on a yearly basis.	per centum.
£ s. d.

Up to and including £4 lOs Od. 3 15 0 per cent.

Over £4 10s. Od. and including £6 Os. Od.	•••	5 0 0
Over £6 Os. Od. and including £8 Os. Od.	•••	6 5 0
Over £8 Os. Od. and including £13 Os. Od.	•••	7 10 0
Over £13 Os. Od. and including £19 Os. Od.	•••	8 16 0
10 0 0

2ECOND SCHEDULE.

Institutions to which this Act applies.

Agricultural Bank of Western Australia.

Industries Assistance Board.

Soldiers' Settlement Scheme.

Forests Department.

State Trading Concerns.

Fremantle Harbour Trust.

Bunbury Harbour Board.

Albany Harbour Board.

Metropolitan Market Trust.

THIRD SCHEDULE.

Form A.

SALARIES TAX ACT, 1930.

Certificate of Exemption.

To (a)

This is to certify that (b) who is employei

in the (e) as a (d)

is entitled to exemption from payment of salary tax under the second provist to subsection (1) of section 5 of the Salaries Tax Act, 1930, until thi: certificate is cancelled

Dated the day of 193

(e)

Treasurer or authorised officer.

(a) Bead of department or institution. (b) Name of officer. (e) Department a

institution. (d) Nature of office. (e) Signature of person issuing the certificate.

1930.] Salaries Tax. [No. 44.

THIRD SCHEDULE—continued.

Form B.

SALARIES TAX ACT, 1930.

Notice of Cancellation of Certificate of Exemption.

To (a)

Take notice that the certificate of exemption issued under the provisions of the Salaries Tax Act, 1930, to (b) , who is employed

in the (e) as a (d)

which certificate is dated the (e) is hereby cancelled. day of 193

Dated the day of 193

(2) Treasurer or authorised officer.

(a) Head of department or institution. (b) Name of officer. (a) Department

or institution. (d) Nature of office. (e) Date of certificate. (f) Signature of

person signing the notice.

Form C.

SALARIES TAX ACT, 1930.

Certificate of Benefit.

To (a)

This is to certify that (b) who is employed

in the (c) as a (d)

is entitled to benefit under paragraph (i.) / (ii.) of the proviso to subsections (1) and (2) of section 6 of the Salaries Tax Act, 1930, until this certificate is cancelled.

Dated the day of 193

(e)

Treasurer or authorised officer.

(a) Head of department or institution. (b) Name of officer. (c) Department or

institution. (d) Nature of office. (e) Signature of person signing the certificate.

Form D.

SALARIES TAX ACT, 1930.

Notice of Cancellation of Certificate of Benefit.

To (a)

Take notice that the certificate of benefit issued under the provisions of the Salaries Tax Act, 1930, to (b) who is employed

in the (c) as a (d)

which certificate is dated the (e)	day of	193
is hereby cancelled.

Dated the day of 193

(f) Treasurer or authorised officer.

(a) Head of department or institution. (b) Name of officer. (e) Department

or institution. (d) Nature of office. (e) Date of certificate. (f) Signature of

person signing the notice.