Social Services Tax (Taxation Reduction) Act 1941 (NSW)
SOCIAL SERVICES TAX (TAXATION
REDUCTION) ACT.
Act No. 8, 1941.
An Act to impose a Social Services Tax in lieu of the tax imposed by the Social Services Tax (Further Provisions) 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, 28th March, 1941.]
| BE it enacted by the King's Most Excellent Majesty, lative Council and Legislative Assembly of New South by and with the advice - and consent of the Legis | Wales in Parliament assembled, and by the authority of |
| the same, as follows :— |
PART I . PRELIMINARY.
1. This Act may be cited as the " Social Services Tax (Taxation Reduction) Act, 1941."
2. This Act is divided into Parts as follows:—
PART I.—PRELIMINARY—ss. 1, 2 .
PART II.—SOCIAL SERVICES TAX UPON NET ASSESS
ABLE INCOME—ss. 3-10.
| 3. This Part of this Act shall be construed with the Social Services Tax (Management) Act, 1939-1941. |
PART III.—SOCIAL SERVICES TAX UPON INCOME FROM
EMPLOYMENT—SS. 11-13.
SCHEDULES.
PART I I .
SOCIAL SERVICES TAX UPON N E T ASSESSABLE INCOME.
4 . There shall be charged, levied, collected and paid for the use of His Majesty and for the credit of the Social Services Fund, under the provisions of the Social Services Tax (Management) Act, 1939-1941, and the 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 I I of the Social Services Tax (Further Provisions) Act, 1940, Social Services Tax at the respective rates in this Part of this Act provided.
5 . In respect of the net assessable income derived by every person other than a company during the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, or such other period as has, prior to the commencement of this Act, been or may, 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.6. (1) Where a trust estate falls to be distributed or a person 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 hundred and forty, 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 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 I I I 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 (other than a company) not domiciled in this State and by every company which is a non-resident consisting of dividends or interest referred to in section thirteen of
| the Social Services Tax | (Management) | Act, | 1 9 3 9 - 1 9 4 1 , |
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 by every company during the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, or such other period as has, prior to the commence 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 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.
9. Where, prior to the commencement of this Act, an
assessment has been made and Special Income Tax has
been charged at the rates provided by the Special Income
and Wages Tax Act, 1938 , or Social Services Tax has been
charged at the rates provided by the Social Services Tax Act, 1939 , the Social Services Tax Act, 1940 , or the Social Services Tax (Further Provisions) Act, 1940 , 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)
(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 Australia;
(c)
by a person by whom or on whose behalf the Commissioner, pursuant to Division 1 5 of Part
I I I 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.10. ( 1 ) The rates of tax provided in this Part of this Act shall be reduced by five-sevenths.
(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 seven and one-half per centum.
PART I I I .
SOCIAL SERVICES TAX UPON INCOME FROM EMPLOYMENT.
11. This Part of this Act shall be construed with the Social Services Tax (Management) Act, 1939-1941.
12. There shall, on and after the first day of April, one thousand nine hundred and forty-one, be charged,
levied, collected and paid for the use of His Majesty and
for the credit of the Social Services Fund under the provisions of the Social Services Tax (Management) Act, 1939-1941, 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 (Further Provisions) 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
derived by every person other than a company during the period commencing on the first day of April, 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.
13. The rates and amounts of tax provided in this Part of this Act shall be reduced by five-sevenths.
FIRST SCHEDULE.
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 Three and three-quarter of the first one hundred pounds of does not exceed two hundred pence in each pound and eighteen pounds;
the net 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 bal
ance of the net as sessable income;
(b) where the net assessable income Five and three-quarter
exceeds two hundred and pence in each pound
eighteen pounds and does not of the first one hun- Ten pence in each pound of the next one hun dred pounds of the net assessable in come ; exceed two hundred and sixty dred pounds of the pounds; net assessable in
come;FIRST
FIRST SCHEDULE—continued.
PART I—continued.
Eleven pence in each pound of the balance of the net assessable income;
(c) where the net assessable income Six and three-quarter exceeds two hundred and sixty pence in each pound pounds and does not exceed of the first one hun-
three hundred and twelve dred pounds of the pounds; net assessable in come;
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 exceed one thousand and forty net assessable in- pounds; 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;
(e) where the net assessable income Nine pence in each
exceeds one thousand and forty pound in respect of
pounds; one hundred pounds of the net assessable
income;Eleven pence in each pound in respect of nine hundred pounds of the net assessable income;
One shilling in each pound of the bal ance of the net as sessable income.
FIRST
FIRST SCHEDULE—continued.
PART I I .
Where, during the year of income referred to; in section free 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- Three and three-quarter
come from employment pence in each pound
is less than one hundred of so much of the net pounds; assessable 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 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 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- come from employment
Eleven pence in each pound of the net
is equal to or exceeds assessable income; two hundred pounds; FIRST
FIRST SCHEDULE—continued.PART II—continued.
(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- Five and three-quarter
come from employment pence in each pound
is less than one hundred of so 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 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- Eleven pence in each come from employment pound of the net is equal to or exceeds assessable income; two hundred pounds;
(3) where the sum of income from
employment and net assessableincome exceeds two hundred and
FIRST
FIRST SCHEDULE—continued.
PART II—continued.
sixty pounds and does not exceed three hundred and twelve pounds, then—
(a) if the amount of the income Six and three-quarter
from employment is less pence in each pound than one hundred pounds; of so much of the net 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 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 Luadred Dounds; difference between the income from em ployment and two hundred pounds; 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 hundred 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 FIRST
FIRST SCHEDULE—continued.
PART II—continued.
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 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;
(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- 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;Eleven pence in each pound of so much of the remainder of the net assessable in come as does not exceed nine hundred
pounds; FIRST
FIRST SCHEDULE—continued.
PART II—continued.
One shilling in each pound of the bal ance of the net as sessable income;
(b) if the amount of the in- Eleven pence in each
come from employment 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 SCHEDULE.
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 :—
| 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.
3 0 1 3 1 11 0 9 3 2 0 3 3 11 0 11 3 4 0 3 5 11 1 0 3 6 0 3 7 11 1 1 3 8 0 3 9 11 1 3 3 10 0 3 11 11 1 4 3 12 0 3 13 11 1 5 3 14 0 3 15 11 1 6 3 16 0 3 17 11 1 7 3 18 0 3 19 11 1 8 4 0 0 4 1 11 1 9 4 2 0 4 3 11 1 11 4 4 0 4 5 11 2 1 4 6 0 4 7 11 2 3 SECOND
SECOND SCHEDULE—continued.
If the income from employment earned Weekly
in any week— amounts of Social
Amounts to or But does not Services Tax.
exceeds— £ s. d. exceed—
£ s. d. s. d.
4 8 0 4 9 11 2 4 4 10 0 4 11 11 2 6 4 12 0 4 13 11 2 7 4 14 0 4 15 11 2 9 4 16 0 4 17 11 2 10 4 18 0 4 19 11 3 0 5 0 0 5 1 11 3 1 5 2 0 5 3 11 3 3 5 4 0 5 5 11 3 4 5 6 0 5 7 11 3 5 5 8 0 5 9 11 3 6 5 10 0 5 11 11 3 7 5 12 0 5 13 11 3 8 5 14 0 5 15 11 3 9 5 16 0 5 17 11 3 10 5 18 0 5 19 11 3 11 6 0 0 6 1 11 4 0 6 2 0 6 3 11 4 1 6 4 0 6 5 11 4 2 6 6 0 6 7 11 4 3 6 8 0 6 9 11 4 4 6 10 0 6 11 11 4 5 6 12 0 6 15 11 4 6 6 16 0 6 17 11 4 7 6 18 0 6 19 11 4 8 7 0 0 7 1 11 4 9 7 2 0 7 3 11 4 10 7 4 0 7 5 11 4 11 7 6 0 7 7 11 5 0 7 8 0 7 9 11 5 1 7 10 0 7 13 11 5 2 7 14 0 7 15 11 5 3
7 16 0 7 17 11 5 4 7 18 0 7 19 11 5 5 8 0 0 8 1 11 5 6 8 2 0 8 3 11 5 7 8 4 0 8 5 11 5 8 8 6 0 8 7 11 5 9 8 8 0 8 11 11 5 10 8 12 0 8 13 11 5 11 8 14 0 8 15 11 6 0 8 16 0 8 17 11 6 1 8 18 0 8 19 11 6 2 9 0 0 9 1 11 6 3 9 2 0 9 3 11 6 4 9 4 0 9 5 11 6 5
SECOND
SECOND SCHEDULE—continued.
| If the income from employment earned | Weekly |
in any week— amounts of Social
Amounts to or But does not Services Tax.
exceeds— £ s. d. exceed—
£ s. d. s. d.
9 6 0 9 9 11 6 6 9 10 0 9 11 11 6 7 9 12 0 9 13 11 6 8 9 14 0 9 15 11 6 9 9 16 0 9 17 11 6 10 9 18 0 9 19 11 6 11 10 0 0 10 1 11 7 0 10 2 0 10 3 11 7 1 10 4 0 10 7 11 7 2 10 8 0 10 9 11 7 3 10 10 0 10 11 11 7 4 10 12 0 10 13 11 7 5 10 14 0 10 15 11 7 6 10 16 0 10 17 11 7 7 10 18 0 10 19 11 7 8 11 0 0 11 1 11 7 9 11 2 0 11 5 11 7 10 11 6 0 11 7 11 7 11 11 8 0 11 9 11 8 0 11 10 0 11 11 11 8 1 11 12 0 11 15 11 8 2 11 16 0 11 17 11 8 3 11 18 0 11 19 11 8 4 12 0 0 12 1 11 8 5 12 2 0 12 3 11 8 6 12 4 0 12 5 11 8 7 12 6 0 12 7 11 8 8 12 8 0 12 9 11 8 9 12 10 0 12 13 11 8 10 12 14 0 12 15 11 8 11 12 16 0 12 17 11 9 0 12 18 0 12 19 11 9 1
13 0 0 13 1 11 9 2
13 2 0 13 3 11 9 3 13 4 0 13 5 11 9 4 13 6 0 13 7 11 9 5 13 8 0 13 11 11 9 6 13 12 0 13 13 11 9 7
13 14 0 13 15 11 9 8
13 16 0 13 17 11 9 9 13 18 0 13 19 11 9 10 14 0 0 14 1 11 9 11 14 2 0 14 3 11 10 0 14 4 0 14 5 11 10 1 14 6 0 14 9 11 10 2 14 10 0 14 11 11 10 3 SECOND
SECOND SCHEDULE—continued.
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. 14 12 0 14 13 11 10 4 14 14 0 14 15 11 10 5 14 16 0 14 17 11 10 6 14 18 0 14 19 11 10 7 15 0 0 15 1 11 10 8 15 2 0 15 3 11 10 9 15 4 0 15 7 11 10 10 15 8 0 15 9 11 10 11 15 10 0 15 11 11 11 0 15 12 0 15 13 11 11 1 15 14 0 15 17 11 11 2 15 18 0 15 19 11 11 3 16 0 0 16 1 11 11 4 16 2 0 16 3 11 11 5 16 4 0 16 5 11 11 6 16 6 0 16 7 11 11 7 16 8 0 16 9 11 11 8 16 10 0 16 11 11 11 9 16 12 0 16 15 11 11 10 16 16 0 16 17 11 11 11 16 18 0 16 19 11 12 0 17 0 0 17 1 11 12 1 17 2 0 17 3 11 12 2 17 4 0 17 5 11 12 3 17 6 0 17 7 11 12 4 17 8 0 17 9 11 12 5 17 10 0 17 13 11 12 6 17 14 0 17 15 11 12 7 17 16 0 17 17 11 12 8 17 18 0 17 19 11 12 9 18 0 0 18 1 11 12 10 18 2 0 18 3 11 12 11 18 4 0 18 5 11 13 0
18 6 0 18 7 11 13 1 18 8 0 18 11 11 13 2 18 12 0 18 13 11 13 3 18 14 0 18 15 11 13 4 18 16 0 18 17 11 13 5 18 18 0 18 19 11 13 6 19 0 0 19 1 11 13 7 19 2 0 19 3 11 13 8 19 4 0 19 5 11 13 9 19 6 0 19 9 11 13 10 19 10 0 19 11 11 13 11 19 12 0 19 13 11 14 0 19 14 0 19 15 11 14 1 19 16 0 19 19 11 14 2
SECOND
SECOND SCHEDUIJ5—continued
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 four-fifths 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 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.
0
0
0