Social Services Tax Act 1939 (NSW)

SOCIAL SERYICES TAX ACT.

Act No. 12, 1939.

An Act to impose a Social Services T a x ; to declare th e ra tes and am ounts a t w hich such ta x is to be charged, levied, collected, and p a id ; and for purposes connected therew ith . [Assented to, 2f;th Septem ber, 1939.] George vi.

BE

88                    Social Services Tax Act.

No. 12, 1939.

T ) E it enacted by the King’s Most Excellent Majesty, I j by and witb the advice and consent of the Legis­ lative Council and Legislative Assembly of Xew South Wales in Parliament assembled, and by the authority of the same, as follows :—

PART I.

P kelim ixary .

Short title 1. (1) This Act niav be cited as the “ Social Services

ami com­	Tax Act, 1939.”	‘
mencement.

(2) This Act shall commence upon the date of commem-emeut of the Social Services Tax (Manage­ ment) Act, 1939.

Division 2 . Tills Act is divided into Parts as follows:—

into Parts.	PART I.— P belim ix a ey— ss. 1, 2.
PART II.— S ocial S ervices T ax u po x K et A ssess­

able I ncome— ss. 3-10.

PART III.— S ocial S ervices T ax u po n I jicome from

E m ploy m en t— ss. 11-13.

; SCHEDULES.

PART II.

S ocial S ervices T ax u po n N et A ssessable I n co m e .

Construction

of Part. Tliis Part of this Act shall be construed with the

Social Services Tax (Management) Act, 1939.

Levy of	4.	There shall be charged, levied, collected and paid
Social

Services	for the use of ITis Majesty and for the credit of the
'Tax upon	Social Services Euiul, under the provisions of the Social
net assess­
able	Services Tax (Management) Act, 1939, and the regula­
income.	tions thereunder, and subject to the exemptions in that Act contained, and to the provisions of section ten of this Act, Social Services Tax at the respective rates in this Part of this Act provided.

Pates of	5. In respect of the net assessable income derived by
Socia 1

Services	every person other tlnm a company during the year of
Tax on	income ended on the thirtieth day of June, one thousand
incomes of
])ersons	nine hundred and thirty-nine, or such other period as
other than	has, prior to the commencement of this Act, been or may,

companies. after

Social Services Tax Act.

after such commencement, be accepted by the Commis-	'
sioner under the provisions of tha Principal Act in lieu thereof, the rates of Social Services Tax shall subject to section ten of this Act be as set out in the First Schedule to this Act.

6. (1) Where a trust estate falls to be distributed or RjUusof '

a person is about to leave this State and the estate or

person has derived net assessable income after the close Tax in

of the year of income ended on the thirtieth day of June,

one thousand nine liundred and thirty-nine, and an assess- cases,

ment of Social Services Tax becomes necessary before

the commencement of an Act fixing the rate of Social Ser­

vices Tax in respect of net assessable income derived

after such year of income the rates of tax to bo paid in

respect of such net assessable income shall subject to

section ten of this Act be those set out in the First

Schedule to this Act.

(2) Where in respect of any period after the close of the year of income ended on the thirtieth day of Juno, one thousand nine hundred and thirty-nine, the Commis­ sioner, pursuant to Division 15 of Part III of the Prin­ cipal Act, requires a return to bo made, and an assess­ ment of Social Services Tax becomes necessary before the commencement of an Act fixing the rate of Social Services Tax in respect of net assessable income derived after such year of income, the rate of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.

7. In respect of the income derived on or after the nju otsochi

date of the commencement of this Act by every person iSiWe under

(other than a company) not domiciled in this State and thin,on of

<1 i * * i * * T i p Social Services

by every com])any wliicn is a non-resident consisting or Tax

dividends or interest referred to in section thirteen of

the Social Services Tax (Management) Act, 1939, the

rate of Social Services Tax shall subject to section ten

of this Act bo one shilling in each pound of the dividend

or interest.

Utite of

8 . (1) In respect of the net assessahle income derived Social

by every company during the year of income ended on services

the thirtieth day of June, one thousand nine hundred and

thirty-nine, or such other period as has, prior to the companies.

commencement

90                   Social Services Tax Act.

-J—

commencement of this Act, been or may, after such com- meneenient, be accepted by the Commissioner under the provisions of the Principal Act in lieu thereof, the rate of Social Services Tax shall subject to section ton of this Act be elevenpence and one halfjJenny in each pound thereof.

(2) Where a company which is being wound up has derived net assessable income after the close of the year of income ended o!i the thirtieth day of June, one thousand nine hundred and thirty-nine, and an assessment of Social Services Tax becomes necessary, before the commencement of an Act fixing the rate of Social Ser­ vices Tax in respect of net assessable income so derived, the rate of tax to be paid in respect of such net assess­ able income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.

Sections 6	9. The provisions of section six and of subsection two
and 8 (2)	sectioii eight of this Act shall not ap])ly in any case in

in certain	wliicli prior to the Commencement of this Act an assess-
cascs.	ment has been made and Special Income Tax has been charged at the rates provided by section six or subsection two of section eight of the Special Income and Wages Tax Act, 1938.

Reduction 10. The rates of tax provided in this Part of this Act

of rates. shall be reduced by two-thirds.

PART III.

S ocial S ervices T ax u po n I ncome from E m ploy m en t .

Construc­	11. This Part of this Act shall be construed with the
tion of

Part. Social Services Tax (Management) Act, 1939.

Levy of	12. There shall be charged, levied, collected and paid
Social

Services	for tbe use of His Majesty and for the credit of the
Tax upon	Social Services Fund under the provisions of the Social
income from
employment	Services Tax (Management) Act, 1939, and the regula­ tions thereunder and subject to the exemptions in that Act contained, and to the provisions of section thirteen of this .\c^; and in lieu of the Wages Tax

imposed

Social Services Tax Act. 91

imposed by section ten of tlio Special Income and Waa'os Tax Aet 1938, Social Services Tax at the respective amounts or at the respective rates provided in the Second Schedule to this Act in respect of income from employ­ ment derived by every person other than a company during the period commencing on the date of the com­ mencement of this Act, and ending on the tliirtieth day of June, one thousand nine hundred and forty, both in­ clusive, or so derived during such part of the year of income ending on the thirtietli day of June, one thousand nine hundred and forty-one, not exceeding the first four months thereof as the Governor by proclamation pub­ lished in the Gazette before the thirtieth day of June, cue thousand nine hundred and forty, shall detonnine.

13.        The rates and amounts of tax provided in this Ecfiuction

Part of this Act shall be reduced by two-thirds.

FIRST SCHEDULE.	Sec. 5.
2\et Assessable Income.

P-\RT I.

Where, during the year of income referred to in section five of this Act, the person derived no income from employment—■

(a) where the net assessable income Four pence in each

does not exceed one hundred	pound of the not as­
pounds;	sessable income;

(h) whore the net assessable income Four pence in (̂ ach

exceeds one hundred pounds	pound of the first
and docs not exceed one hun­	one hundred
dred and fifty-six pounds;	pounds of the net assessable income;

Seven pence in each pound of the bal­ ance of the net assessable income:

FIRST

Social Services Tax Act.

Nc. 12, 1939.

FIEST SCHEDULE—con;uiuecZ.

P art I—continued.

(c) where the net assessable income Four pence in each

exceeds one liundred and fifty-	pound of the first
six pounds and does not exceed	one hundred pounds

two	hundred	and	eighteen	of the net assess­
pounds;	able income;

Ten pence in each

pound of the bal­ ance of the net as­ sessable income;

(d) where the net assessable income Six pence in each

exceeas two hundred and pound of the first

eighteen pounds and does not	one hundred pounds
exceea two liundred and sixty	of the net assess­
liounas;	able income;

Ten pence in each

pound of the next one hundred pounds of the net assessable income;

Ten pence and one half­ penny in each pound of the balance of the net assessable income;

(e) where the net assessable income Seven pence in each

exceeds two hundred and sixty	pound of the first
pounds and does not exceed	one hundred pounds

three	hundred	and	twelve	of the net assessable
pounds;	income;

Ten pence in each

pound of the next one hundred pounds of the net assessable income;

Ten pence and one halfpenny in each pound of the bal­ ance of the net as­ sessable income;

(f) where the net assessable income Seven pence in each

exceeds three hundred and	pound of the first
twelve pounds and docs not	one hundred pounds
exceed one thousand and forty	of the net assessable
pounds;	income;

■ FIEST

Social Services Tax Act.

No. 12, 1939.

FIEST SCHEDULE—continued.

P art I—continued.

Ten pence and one halfpenny in each pound of the bal­ ance of the net assessable income;

(g) wlicro the net assessable income Nine pence in each one hundred pounds of the net assessable income;

exceeds one thousand and forty	pound in respect of
pounds;

Ten pence and one half­

penny in each

pound in respect

of nine hundrea

pounds of the net assessable income;

Eleven pence and one halfpenny in each pound of the bal­ ance of the net as­ sessable income.

P art II.

Where, during the year of income referred to in section five of this Act, the person also derived income from employment—•

(1) where the sum of income from Four pence in each

employment and net assessable	pound of the net as­
income does not exceed one hun­	sessable income;
dred pounds;

(2) where the sum of income from employment and net assessable income exceeds one hundred pounds and does not exceed one

̂

hundred and fifty-six pounds;

tlien—

(a) if the amount of the in­ Four pence in each

come from employment	pound of so mucli
is less than one hundred	of the net assess­
pounds;	able income as equals the differ­ ence between the incopie from em­ ployment and one hundred pounds;

Seven pence in each pound of the bal­ ance of the net as­ sessable income.

FIEST

94                  Social Services Tax Act.

No, 12, 1939.

FIRST SCILEB'CL'E—continued.

P art I I—continued.

(b) if the amount of the in­ Seven pence in each

come from employment	pound of the net
is equal to or exceeds one	assessable income;
hundred pounds;

(3) where the sum of income from employment and net assessable income exceeds one hundred and fifty-six i>ounds and does not exceed two hundred and eighteen pounds, then—

(a) if the amount of the in­ Four pence in each

come from employment	pound of so much
is less than one hundred	of the net assess­
l)ounds;	able income as equals the differ­ ence between the income from em­ ployment and one hundred pounds;

Ten pence in each

pound of the bal­ ance of the net as­ sessable income;

(b) if the amount of the in­ Ten pence in each

come from employment	pound of the net
is equal to or exceeds	assessable income;
one hundred pounds;

(4) where the sum of income from employment and net assessable income exceeds two hundred and eighteen pounds and does not exceed two hundred and sixty pounds, then—

(a) if the amount of the in­ Six pence in each

come from employment

pound of so much

•is less than one hundred

of the net assessable

pounds;

income as equals the difference be­ tween the income

from employment

and one hundred

pounds;

FIEST

Social Services Tax Act.

No. 12, 1939.

FIRST SCllED VLE—continued.

P akt I I—continued.

Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;

Ten pence and one halfpenny in each pound of the bal­ ance of the net as­ sessable income;

(b) if the amount of the in­ Ten pence in each

come from employment

pound of so much

is equal to or exceeds one

of the net assessable'

hundred pounds and does

income as equals

)iot exceed two hundred

the difference be­

pounds;

tween the income

from employment

and two hundred

pounds;

Ten pence and one

halfpenny in each pound of the bal­ ance of the net assessable income;

(c) if the amount of the in­ Ten pence and one

come from employment	halfpenny in each
is equal to or exceeds	pound of the net
two hundred pounds;	assessable income;

(5) where the sum of income from employment and net assessable income exceeds two hundred and sixty pounds and does not exceed three hundred and twelve pounds, then—

(a) if the amount of the in­ Seven pence in each

come from employment	pound of so much
is less than one hundred	of the net assess­
pounds;	able income as equals the differ­ ence between the income from em­ ployment and one hundred pounds;

FIRST

90                    Social Services Tax Act.

No. 12, 1939.

FIEST SCHEDULE—conhnwet?.

P art I I —continued.

Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;

Ten pence and one halfpenny in each pound of the bal­ ance of the net as­ sessable income;

(b) If the amount of the in­ Ten pence iri each

come from employment	pound of so much of
is equal to or exceeds	the net assessable
one hundred pounds and	income as equals
does not exceed two	the difl'erence be­

,	hundred pounds;	tween the income
from employment
and two hundred pounds;

Ten pence and one halfpenny in each pound of the bal­ ance of the net assessable income;

(c) if the amount of the in­ come from employment Ten pence and one half­ penny in each pound

is equal to or exceeds	of the net assessable
two hundred pounds:	income:

(G) where the sum of income from employment and net assessable income exceeds three hundred and twelve pounds and does not exceed one thousand and forty pounds, then—-

(a) if the amount of the in­ come from employment Seven pence in cacli pound of so much

is less than one hundred

of the net assessable

pounds;

income as equals the difference be­ tween the income

from employment

and one hundred

pounds;

FIEST

Social Services Tax Act.

No. 12, 1939.

FIEST SCHEDULE—coniwMed.

PART I I—continued.

Ten pence and one halfpenny in each pound of the bal­ ance of the net asses.sablc income;

(b) if tlie amount of tlie in­ Ten pence and one

,	come from employment	halfpenny in each
is equal to or exceeds one	pound of the net
hundred pounds;	assessable income;

(7) where the sum of income from employment and net assessable income exceeds one thousand and forty pounds, then—•

(a) if the amount of the in­ Nine pence in each

come from employment

pound of so much

is less than one hundred

of the net assessable

pounds;

income as equals the difference be­ tween the income

from employment

and one hundred

pounds;

Ten pence and one halfpenny in each pound of so much of the remainder of the net assessable income as does not exceed nine hun­ dred pounds;

Eleven pence and one- halfpenny in each pound of the bal­ ance of the net assessable income;

(b) if the amount of the in­ Ten pence and one

come from employment	halfpenny in each
is equal to or exceeds	pound of so much
one hundred pounds and	of the net assess­
does not exceed one	able income as
thousand pounds;	equals the differ­ ence between the income from em­ ployment and one thousand pounds:

tll4&—D FIEST

98                    Social Services Tax Aet.

Nc. 12, 1939.

FIE ST SCHEDULE—conunuea.

PAKT I I—continued.

Eleven pence and one halfpenny in each pound of the bal­ ance of the net assessable income;

(c) if the amount of the in­ come from employment Eleven pence and one halfpenny in each

is equal to or exceeds	pound of the net
one thousand pounds;	assessahle income.

See. 12.	SECOXD SCHEDULE.
Income from employment.

1.        Where the income from employment earned by an employee in

any week is not less than two pounds and is less than twenty pounds

the amounts of Social Services Tax shall be as follows:—

If the income from employment earned Weekly

in any week—■ amounts of Social

Amounts to or But does not Services Tax.

exceeds— exceed—■

d.	d.	s.	d.
0	11	10
0	11	11
0	11	0
0	11	1
0	11	2

0	11 11	3
0	13 11	4
0	15 11	0
0	17 11	7
0	19 11	8

0	11	9
0	11	11
0	11	0
0	11	1
0	11	3

0	11 11	4
0	13 11	f) ■
0	15 11	6
0	17 11	7
0	19 11	8

0	11	9
n	11	11 SECOND

Social Services Tax Act. 99

No. 12, 1939.

SECOND SCHEDULE—continued.

If the income from employment earned Weekly

in any week- amounts of Social

Amounts to But does not Services 1

or exceeds— exceed—•

£ s. d.	£ s. d.	s. d.
4 4 0	4 5 11	3 1
4 6 0	4 7 11	3 3
4 8 0	4 9 11	3 4
4 10 0	4 11 11	3 6
4 12 0	4 13 11	3 7
4 14 0	4 15 11	3 9
4 16 0	4 17 11	3 10
4 18 0	4 19 11	4 0
5 0 0	5 1 11	4 1
5 2 0	5 3 11	4 3
5 4 0	5 5 11	4 4
5 6 0	5 7 11	4 5
5 8 0	5 9 11	4 n 4 6
5 10 0	5 11 11
5 12 0	5 13 11	4 8
5 14 0	5 15 11	4 9
5 16 0	5 17 11	4 10
5 18 0	5 19 11	4 11
6 0 0	6 1 11	5 0 5 o
6 2 0	6 3 11
6 4 0	6 5 11	5 3
6 6 0	6 7 11	5 4
6 8 0	6 9 11	5 5
6 10 0	6 11 11	5 6
6 12 0	6 13 11	5 7
6 14 0	6 15 11	5 8
6 16 0	6 17 11	5 9
6 18 0	6 19 11	5 10
7 0 0	7 1 11	5 11
7 2 0	7 3 11	6 1
7 4 0	7 5 11	6 2
7 6 0	7 7 11	6 3
7 8 0	7 9 11	6 4
7 10 0	7 11 11	6 5
7 12 0	7 13 11	6 6
7 14 0	7 15 11	6 7
7 16 0	7 17 11	6 8
7 18 0	7 19 11	6 9
8 0 0	8 1 11	6 10
8 2 0	8 3 11	7 0
8 4 0	8 5 11	7 1
8 6 0	8 7 11	7 2
8 8 0	8 9 li	7 3
8 10 0	8 11 11	7 4
8 12 0	8 13 11	7 5
8 14 0	8 15 11	7 6

SECOND

100                  Social Services Tax Act.

No. 12, 1939.

SECOND SCHEDULE—coniwuetf.

If the income from employment earned Weekly

in any week—■ amounts of Social

Amounts to But does not Services Tax.

or e xceeds— e xceed—■

£ s. d	£ s. d.	s. d.
8 16 0	8 17 11	7 7
8 18 0	8 19 11	7 8
9 0 0	9 1 11	7 9
9 2 0	9 3 11	7 11
9 4 0	9 5 11	8 0
9 6 0	9 7 11	8 1
9 8 0	9 9 11	8 2
9 10 0	9 11 11	8 3
9 12 0	9 13 11	8 4
9 14 0	9 15 11	8 5
9 16 0	9 17 11	8 6
9 18 0	9 19 11	8 7
10 0 0	10 1 11	8 8
10 2 0	10 3 11	8 10
10 4 0	10 5 11	8 11
10 6 0	10 7 11	9 0
10 8 0	10 9 11	9 1
10 10 0	10 11 11	9 2
10 12 0	10 13 11	9 3
10 14 0	10 15 11	9 4
10 16 0	10 17 11	9 5
10 18 0	10 19 11	9 6
11 0 0	11 1 11	9 7
11 2 0	11 3 11	9 9
11 4 0	11 5 11	9 10
11 6 0	11 7 11	9 11
11 8 0	11 9 11	10 0
11 10 0	11 11 11	10 1
11 12 0	11 13 11	10 2
11 14 0	11 15 11	10 3
11 16 0	11 17 11	10 4
11 18 0	11 19 11	10 5
12 0 0	12 1 11	10 6
12 2 0	12 3 11	10 8
12 4 0	12 5 11	10 9
12 6 0	12 7 11	10 10
12 8 0	12 9 11	10 11
12 10 0	12 11 11	11 0
12 12 0	12 13 11	11 1
12 14 0	12 15 11	11 2
12 16 0	12 17 11	11 3
12 18 0	12 19 11	11 4
13 0 0	13 1 11	11 5
13 2 0	13 3 11	11 7
13 4 0	13 5 11	11 8
13 6 0	13 7 11	11 9

SECOND

Social Services Tax Act. 101

No. 12, 1939.

SECOND SCHEDULE—conitnMcd!.

Il the income from employment earned Weekly

in any week— amounts of Social

Amounts to But does not Services Tax.

or exceeds— £ s. d.	e xceed—
£ s. d. s. d.

13 8 0	13 9 11	11 10
13 10 0	13 11 11	11 11
13 12 0	13 13 11	12 0
13 14 0	13 15 11	12 1
13 16 0	13 17 11	12 2
13 18 0	13 19 11	12 3
14 0 0	14 1 11	12 4
14 2 0	14 3 11	12 6
14 4 0	14 5 11	12 7
14 6 0	14 7 11	12 8
14 8 0	14 9 11	12 9
14 10 0	14 11 11	12 10
14 12 0	14 13 11	12 11
14 14 0	14 15 11	13 0
14 16 0	14 17 11	13 1
14 18 0	14 19 11	13 2
15 0 0	15 1 11	13 3
15 2 0	15 3 11	13 5
15 4 0	15 5 11	13 6
15 6 0	15 7 11	13 7
15 8 0	15 9 11	13 8
15 10 0	15 11 11	13 9
15 12 0	15 13 11	13 10
15 14 0	15 15 11	13 11
15 16 0	15 17 11	14 0
15 18 0	15 19 11	14 1
16 0 0	16 1 11	14 2
16 2 0	16 3 11	14 4
16 4 0	16 5 11	14 5
16 6 0	16 7 11	14 0
16 8 0	16 9 11	14 7
16 10 0	16 11 11	14 8
16 12 0	16 13 11	14 9
16 14 0	16 15 11	14 70
16 16 0	16 17 11	14 11
16 18 0	16 19 11	15 0
17 0 0	17 1 11	15 1
17 2 0	17 3 11	15 3
17 4 0	17 5 11	15 4
17 6 0	17 7 11	15 5
17 8 0	17 9 11	15 6
17 10 0	17 11 11	15 7
17 12 0	17 13 11	15 8
17 14 0	17 15 11	15 9
17 16 0	17 17 11	15 10
17 18 0	17 19 11	15 11

SECOND

102                  Social Services Tax Act.

No. 12, 1939.

SECOIvD SCHEDULE—continued.

If the income from employment earned Weekly

in any week— amounts of Social

Amounts to or But does not Services il

e xceeds—-	exceed—■
£ s. d.	£ s. d. s. d.
18 0 0	18 1 11 16 0
18 2 0	18 3 11 16 2
18 4 0	18 5 11 16 3
18 6 0	18 7 11 16 4
18 8 0	18 9 11 16 5
18 10 0	18 11 11 16 6
18 12 0	18 13 11 16 7
18 14 0	18 15 11 16 8
18 16 0	18 17 11 16 9
18 18 0	18 19 11 16 10
19 0 0	19 1 11 16 11
19 2 0	19 3 11 17 1
19 4 0	19 5 11 17 2
19 6 0	19 7 11 17 3
19 8 0	19 9 11 17 4
19 10 0	19 11 11 17 5
19 12 0	19 13 11 17 6
19 14 0	19 15 11 17 7
19 16 0	19 17 11 17 8
19 18 0	19 19 11 17 9

2. Where the income from employment earned by an employee in any week is not less than twenty pounds the amounts of Social Services Tax shall be as follows:—

Seventeen shillings and ten pence plus one penny for each one shilling and eight pence of income from employment in excess of twenty pounds.

3. Where an employee is paid at other than weekly intervals, and the amount actually earned by him in each week included in the period in respect of which the payment is made is not readily ascer­ tainable, the income from employment earned by the employee in each such week may, for the purposes of this Schedule, be calculated by dividing the sum paid to him by the number of weeks included in such period.

UNEMPLOYMENT