Social Services Tax (Further Provisions) Act 1940 (NSW)

SOCIAL SERVICES TAX (FURTHER

PROVISIONS) ACT.

Act No. 55, 1940.

An Act to impose a Social Services Tax in lieu yi.

of the tax imposed by the Social Services	^wo-
Tax Act, 1940; to declare the rates and amounts at which such tax is to be charged, levied, collected, and paid; and for purposes connected therewith. [Assented to, 11th December, 1940.]

T ) E it enacted by the King’s Most Excellent Majesty, f j 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.

P e e l i m i n a e y .

1, This Act may be cited as the “ Social Servicesstorttitle.

Tax (Further Provisions) Act, 1940.”

2. This Act is divided into Parts as follows;—	ml« Parts.
Division

PART I.— P r e l i m i n a r y — s s . 1 , 2.

PART II.— S o c ia l S e r v i c e s T a x u p o n N e t A s s e s s ­

a b l e I n c o m e — ss. 3-10.

Q P A R T

482                   Social Services Tax (Further Provisions) Act.

No 1040

■ ■ PART III.— S o c ia l S e r v i c e s T a x u p o n I n c o m e f r o m

E m p l o y m e n t — ss. 11-13.

SCHEDULES.

PART II.

S o c ia l S e r v i c e s T a x u p o n N e t A s s e s s a b l e I n c o m e .

Construction 3. This Part of this Act shall be construed with the

of Part.	Social Services Tax (Management) Acts, 1939-1940.
Social

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

Services	for the use of His Majesty and for the credit of the
net assess­
Tax upon	Social Services Fund, under the provisions of the Social
able	Services Tax (Management) Acts, 1939-1940, and the
income.	regulations thereunder, and subject to the exemptions in that Act contained, and to the provisions of section ten of this Act, and in lieu of the tax imposed by Part II of the Social Services Tax Act, 1940, Social Services Tax at the respective rates in this Part of this Act provided.
Rates of

Social 5. In respect of the net assessable income derived by

Services	every person other than a company during the year of
Tax on	income ended on the thirtieth day of June, one thousand
incomes of
persons	nine hundred and forty, or such other period as has,
other than	prior to the commencement of this Act, been or may,
companies.	after such commencement, be accepted by the Commis­ sioner under the provisions of the 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. .

Rates of	6.	(1) Where a trust estate falls to be distributed or
Social Servicea

Tax“n”ertS a peTsou is about to leave this State and the estate or

’ person has derived net assessable income after the close of the year of income ended on the thirtieth day of June, one thousand nine himdred and forty, and an assess­ ment of Social Services Tax becomes necessary before the commencement of an Act fixing the rates of Social

Services

Social Services Tax (Further Provisions) A ct 483

Services Tax in respect of net assessable income derived **■	_J_	‘
after such year of income the rates of tax to be 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 June, one thousand nine hundred and forty, the Commissioner, pursuant to Division 15 of Part III of the Principal Act, requires a return to be made, and an assess­ ment of Social Services Tax becomes necessary before the commencement of an Act fixing the rates 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

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

(other than a company) not domiciled in this State and thirteen of

^̂sodai

T 1 • 1 • *1 . • i* p Social Service*

by every company wmcn is a non-resident consisting oi Tax

dividends or interest referred to in section thirteen of Acts, *

the Social Services Tax (Management) Acts, 1939-1940,	‘
the rate of Social Services Tax shall subject to section ten of this Act be one shilling in each pound of the dividend or interest.

8 . (1) In respect of the net assessable income derived Rate of

by every company during the year of income ended on

the thirtieth day of June, one thousand nine hundred and Tax on

forty, or such other period as has, prior to the commence­	companieB*
ment of this Act, been or may, after such commencement, 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 ten of this Act be one shilling 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 on the thirtieth day of June, one thousand nine hundred and forty, and an assessment of Social Services Tax becomes necessary, before the commencement of an Act fixing the rates of Social Ser­ vices Tax in respect of net assessable income so derived,

the

484                  Social Services Tax (Further Provisions) A ct

_1_ ■

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.

Bates of tax 9 - Where, prior to the commencement of this Act, an

under this	assessment has been made and Special Income Tax has
Act not to
apply in	been charged at the rates provided by the Special Income
certain	and Wages Tax Act, 1938, or Social Services Tax has been charged at the rates provided by the Social Services Tax Act, 1939, upon income derived after the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine, or such other period as has, under the provisions of the Principal Act, been accepted by the Commissioner in lieu of that year—

(a) by a trust estate which has been distributed;

(b)	by a non-resident whilst temporarily in this State who has paid Special Income Tax or Social Services Tax upon that income before leaving Austraha;
(c)	by a person by whom or on whose behalf the Commissioner, pursuant to Division 15 of Part III of the Principal Act, has required a return to be made; or

(d) by a company which has been wound up,

the rates so charged shall apply in lieu of those provided

in this Act.

1 0 .         (1) The rates of tax provided in this Part of this

Reducti<xi

of rates and

amounts of	Act shall be reduced by five-sevenths.
tax.	(2) The amount which would but for this subsection be payable by a person other than a company as tax upon net assessable income derived by him shall, in any case where such net assessable income or, as the case may be, the sum of such net assessable income, and the income from employment derived by him exceeds three hundred and twelve pounds be reduced by five per centum.

PAET

Social Services Tax (Further Provisions) Act. 485

PAET III.

S o c ia l S e r v i c e s T a x u p o n I n c o m e p r o m E m p l o y m e n t .

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

Social Services Tax (Management) Acts, 1939-1940. ofi’art.

1 2 . There shall, on and after the first day of January, Lê yof

one thousand nine hundred and forty-one, be charged,

levied, collected and paid for the use of His Majesty and Tax upon

for the credit of the Social Services Fund under the

provisions of the Social Services Tax (Management) Acts,

’

1939-1940, and the regulations thereunder and subject to the exemptions in that Act contained, and to the provisions of section thirteen of this Act, and in lieu of the Social Services Tax imposed by section twelve of the Social Services Tax Act, 1940, 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 employment derived by every person other than a company during the period commencing on the first day of January, one thousand nine hundred and forty-one, and ending on the thirtieth day of June, one thousand nine hundred and forty-one, both inclusive, or so derived during such part of the year of income ending on the thirtieth day of June, one thousand nine hundred and forty-two, not exceeding the first four months thereof as the Governor by proclamation published in the Gazette before the thirtieth day of June, one thousand nine hundred and forty-one, shall determine.

1 3 . The rates and amounts of tax provided in this Reduction of

Part of this Act shall be reduced by five-sevenths.

FIRST SCHEDULE.	Sec. 5.
Net Assessable Income.

Part 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 and one-half pence first one hundred pounds of the net assessable income;

does not exceed two hundred	in each pound of the
and eighteen pounds;

FIRST

486                  Social Services Tax (Further Provisions) Act.

No. 55,	1940.	F IR S T	S C H E D U L E —
Part I—contimmd.

Ten pence in each pound of the next one hun­ dred pounds of the net assessable in­ come ;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(b) where the net assessable income Six and one-half pence

exceeds two hundred and in each pound of the

eighteen pounds and does not	first one hundred
exceed two hundred and sixty	pounds of the net

pounds;

assessable income;

Ten pence in each pound

of the next one hun­

dred pounds of the

net assessable in­

come ;

Eleven pence in each pound of the balance of the net assessable income;

(c) where the net assessable income Seven and one-half pence

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

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

Ten pence in each

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

Eleven pence in each pound of the balance of the net assessable income

(d) where the net assessable income Nine pence in each pound

exceeds three hundred and of the first one hun­

twelve pounds and does not dred pounds of the Ten pence in each pound of the next one hun­ dred pounds of the net assessable in­ come ;

exceed one thousand and forty	net assessable in­
pounds;	income ;

FIRST

Social Services Tax (Further Provisions) Act. 487

FIKST continued.

P art I—continued.

Eleven pence in each pound of the balance of the net assessable income;

(e) where 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 Eleven pence in each pound in respect of nine hundred pounds of the net assessable income;
pounds;
One shilling in each pound of the bal­ ance of the net as­ sessable income.

P a r t 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 employment and net assessable income does not exceed two hun­ dred and eighteen pounds; then—

(a) if the amount of the in­ come from employment Four and one-half pence in each pound of so

is less than one hundred	much of the net
pounds;	assessable income as equals the dilfer- ence between the income from em­ ployment and one hundred pounds;

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

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

FIEST

488                 Social Services Tax (Further Provisions) Act.

No. 55, 1940.

FIRST SCHEDULE—continued.

Part II—continued.

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

come from employment	pound of so much of
is equal to or exceeds one	the net assessable
hundred pounds and is	income as equals the
less than two hundred	difference between
pounds;	the income from em­ ployment and two hundred pounds;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ Eleven pence in each

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

(2) 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 and one-half pence in

come from employment

each pound of so

is less than one hundred

much of the net

pounds;

assessable income as equals the difference between the income

from employment

and one hundred

pounds;

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

Eleven pence in each pound of the balance of the net assessable income;

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

income from employment of so much of the

FIRST

Social Services Tax (Further Provisions) Act. 489

FIRST SCHEDULE—cowrmMe<I.

Part II—continued.

is equal to or exceeds one	net assessable in­
hundred pounds and is	come as equals the
less than two hundred	difference between
pounds ;	the income from em­ ployment and two hundred pounds;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ come from employment Eleven pence in each pound of the net

is equal to or exceeds	assessable income;
two hundred pounds;

(3) 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 income Seven and one-half pence much of the net assessable income as equals the difference between the income

from employment is less

in each pound of so

than one hundred pounds;

from employment

and one hundred

pounds;

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

Eleven pence in each pound of the balance of the net assessable income;

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

from employment is equal	of so much of the
to or exceeds one hundred	net assessable in­
pounds and is less than two	come as equals the
hundred pounds;	difference between
the income from em­ ployment and two hundred pounds;

FIRST

490                 Social Services Tax (Further Provisions) Act.

No. 55, 1940. FIEST SCHEDULE—

P art II—continved.

Eleven pence in each pound of the balance of the net assessable income;

(c) if the amount of the income Eleven pence in each

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

(4) where the sum of income from employment and net assessable income exceeds three himdred and twelve pounds, and does not exceed 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 assess­
pounds;	able income as equals the differ­ ence between the income from em­ ployment and one hundred pounds;

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

Eleven pence in each pound of the balance of the net assessable income;

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

come from employment	of so much of the
is equal to or exceeds one	net assessable in­
hundred pounds and is	come as equals the
less than two hundred	difference between
pounds;	the income from employment and two hundred pounds;

Eleven pence in each pound of the balance of the net assessable mcome;

FIKST

r

Social Services Tax (Further Provisions) Act. 491

FIRST SCHEDULE—€o«<WMe<I. No. 55, 1940.

P art II—continved.

(c) if the amount of the in­ come from employment Eleven pence in each pound of the net

is equal to or exceeds	assessable income;
two hundred pounds;

(5) 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 come from employment Nine pence in each 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;

Eleven pence in each pound of so much of the remainder of the net assessable in­ come as does not exceed nine hundred pounds;

One shilling in each pound of the bal­ ance of the net as­ sessable income;

(b) if the amount of the in­ come from employment Eleven pence in each pound of so much of

is equal to or exceeds one	the net assessable in­
hundred pounds and is	come as equals the
less than one thousand	difference between
pounds;	the income from em­ ployment and one thousand pounds;

One shilling in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ come from employment One shilling in each pound of the net

is equal to or exceeds	assessable income.
one thousand pounds;

SECOND

492                  Social Services Tax (Further Provisions) Act.

No. 55, 1940.

SECOND SCHEDULE.

Seo. 12. Income from employment.

1. Where the income from employment earned by an employee in any week exceeds three pounds and is less than twenty pounds the amounts of Social Services Tax shall be as follows ;—

from employment earned Weekly

eek- amounts of Social

mounts to or	But does not	Services Tax.
exceeds	exceed—

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

SECOND

Social Services Tax (Further Provisions) Act. 493

SECOND SCHEDULE—coM«mMe£Z. No. 55, 1940.

! from employment earned Weekly

eek—• amounts of Social

mounts to or	But does not	Services Tax.
exceeds— £ s. d.	exceed—

£ s. d. 8 . d.

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

SECONE

494                 Social Services Tax (Further Provisions) Act.

Mo. 55, 1940.

SECOND SCHEDULE—con<wMe«̂ .

i from employment earned Weekly

eek— amounts of Social

mounts to or	But does not	Services Tax.
exceeds— £ 8. d.	exceed—

£ s. d. s. d.

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

SECOND

Social Services Tax (Further Provisions) Act. 495

SECOND SCHEDULE— No. 55, 1940.

If the income from employment earned Weekly

in any week— amounts of Social

Amounts to or But does not Services Tax.

exceeds- exceed—

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

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 nine-tenths of the sum ascertained by adding to seventeen shillings and ten pence, 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

Companies (Amendment) A ct

’ * ’ 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, he calculated by dividing the sum paid to him by the number of weeks included in soch period.