Special Income and Wages Tax Act 1936 (NSW)

802                  Special Income and Wages Tax Act.

SPECIAL INCOME AND WAGES

TAX ACT.

Act No. 44, 1936.

Edward VIII, An Act to impose a Special Income Tax on net

— assessable incomes; to impose a Wages Tax on income from wages; and for pur­ poses connected therewith. [Assented to, 31st October, 1936.]

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

Short title. 1 . This Act may be cited as the ‘ Special Income and

Wages Tax Act, 1936.’

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

into Parts.

PART I.— P eelim in a ey— ss. 1, 2.

PART II.— S pecial I ncome Tax—ss. 3-8.

PART III.— W ages Tax— ss. 9-10.

PART II.

S pecial I ncome Tax.

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

of Part.	Special Income and Wages Tax (Management) Act,
1936. 4 .

Special Income and Wages Tax Act. 803

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

Consolidated Eovenuo Fund, under the provisions of the incomj Tax.

Special Income and Wages Tax (Management) Act,

1936, and the regulations made thereunder, and subject

to the exemptions in that Act contained. Special Income

*

for the use of His Majesty and for the credit of the provided.

5 . In respect of the not assessable income derived by Rates of

every person other than a company during the year of incemeTas income ended on the thirtieth day of June, one thousand on incomes nine hundred and thirty-six, or such other period as has, oL«7hau 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 Special Income Tax shall be as set out in the First Schedule to this Act.

6. (1) Where a trust estate falls to be distributed or a Ratos of

person is about to leave this State after the close of the	tain special
year of income ending on the thirtieth day of June, one	cases.
thousand nine hundred and thirty-six, and before the passage of an Act fixing the rate of Special Income Tax in respect of net assessable income derived after such year of income and an assessment of Special Income Tax becomes necessary the rates of tax to be paid in respect of such net assessable income shall be those sot out in Part I of the First Schedule to this Act.
(2) Whore, after the close of the year of income ending on the thirtieth day of June, one thousand nine hundred and thirty-six, and before the passage of an Act fixing the rate of Special Income Tax in respect of net assessable income derived after such year of income, the Commissioner, pursuant to Division 15 of Part III of the Principal Act, requires a return to be made, and an assessment of Special Income Tax becomes necessary the rate of tax to be paid in respect of such net assess­ able income shall be tenpence in each pound of the net assessable income.

7 . (1) In respect of the income derived by every Dfeô e

person (other than a company) not domiciled in this Soi'̂ eievê af State and by every company which is a non-resident con- Tax sisting of dividends or interest referred to in section

eleven

804                   Special Income and Wages Tax Act.

eleven of the Special Income and Wages Tax (Manage­ ment) Act, 1936, during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-six, the rate of Special Income Tax shall be ten- pence in each pound thereof.

(2) Where the dividend or interest is paid after the thirtieth day of June, one thousand nine hundred and thirty-six, and before the passage of an Act fixing the rate of Special Income Tax for any year of income

• ending at any later date, the rate of Special Income Tax shall be tenpence in each pound of the dividend or in­ terest.

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

Income Tax	by every company during the year of income ended on
on incomes	the thirtieth day of June, one thousand nine hundred and
of com­
panies.	thirty-six, or such other period as has, prior to the com­ mencement of this Act, been or may, after such com­ mencement, be accepted by the Commissioner under the provisions of the Principal Act in lieu thereof, the rates of Special Income Tax shall be tenpence in each pound thereof.
(2) Where a company is being wound up after the close of the year of income ending on the thirtieth day of June, one thousand nine hundred and thirty-six, and before the passage of an Act fixing the rate of Special Income Tax in respect of net assessable income derived after such year of income, and an assessment of Special Income Tax becomes necessarj^ the rate of tax to bo paid in respect of such net assessable income shall be tenpence in each pound of the net assessable income.

PART III.

W a g e s T a x .

9 .        This Part of this Act shall be construed with the

CoDstructloo

of Part. Special Income and Wages Tax (Management) Act, 1936.

Special Income and Wages Tax Act. s m

TO. There shall be charged, levied, collected and paid for the use of His Majesty and for the credit of the —1-

Consolidated Revenue Fund under the provisions of the

'

Special Income and Wages Tax (Management) Act, 193tJ, and the regulations made thereunder and subject to the exemptions in that Act contained. Wages Tax at the re­ spective amounts or at the respective rates provided in the Second Schedule to this Act in respect of income from wages derived by every person other than a company during the period commencing on the first day of Novem­ ber, one thousand nine hundred and thirty-six, and end­ ing on the thirtieth day of June, one thousand nine hun­ dred and thirty-seven, 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 thirty-eight, not exceeding tlie first four months thereof as the Gover­ nor by proclamation published in the Gazette before the thirtieth day of June, one thousand nine hundred and thirty-seven, shall determine.

Sec. 5»

FIE ST	SCHEDULE.
P art I.

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

(a) where the net assessable income Threepence in each pound dred pounds of the net assessable income.

does not exceed one hundred

of the first one hun­

Eightpence in each pound

of the balance of the

net assessable income;

and fifty-six pounds; ^

(b) where the net assessable in­ Fourpence in each pound

come exceeds one hundred and

of the first one hun­

Eightpence in each pound

of the balance of the

net assessable income;

fifty-six pounds and does not	dred pounds of the net
exceed two hundred pounds;	assessable income,

(c)

80G	Special Income and Wages Tax Act.
iro. 44, 1936.

FIRST SCHEDULE—conh'ftucJ.

P akt I—continued.

(c) whore the net assessable income Fivcpcnce in each pound

exceeds two hundred pounds	of the first one hun­
and does not exceed two hun­	dred pounds of the

dred and fifty pounds :

net assessable income,

Eightpence in each pound

of the second one hun­

dred pounds of the net

assessable income,

Tenpence in each pound of the balance of the net assessable income;

(d) where the net assessable income Sixpence in each pound of

exceeds two hundred and fifty the first one hundred Eightpence in each pound of the second one hun­ dred pounds of the net assessable income,

pounds.

pounds of the net as­

sessable income,

Tenpence in each pound of the balance of the net assessable income.

P art II.

Where, during the year of income referred to in section five of this

A ct, the person also derived income from wages—

(1) where the sum of income from

wages and net assessable income

does not exceed one hundred	*
and fifty-six pounds; then—

(a) if the amount of the income from wages is Threepence in each pound of so much of the net

less than one hundred	assessable income as
pounds;	equals the difference between the income from wages and one hundred pounds,

Eightpence in each pound

of the balance of the

net assessable income,

(b)

Special Income and Wages Tax Act. 807

n iiS T SCHEDULE—continuad. No. 44, 1936*

P art I I—continued.

(b) if ihe amount of the in­ come from wages is equal Eightpence in each pound of the net assessable

to or exceeds one hundred	income;
pounds;

(2) where the sum of income from wages and net assessable income exceeds one hundred and fifty- six pounds and does not exceed two hundred pounds, then—

(a) if the amount of the in­ come from wages is less Fourpence in each pound of so much of the net

than	one	hundred	assessable income as
pounds;	equals the difference between the income from wages and one hundred pounds,

Eightpence in each pound

of the balance of the

net assessable income,

(b) if the amount of the in­ come from wages is equal Eightpence in each pound of the net assessable

to or exceeds one hundred	income;
pounds;

(3) where the sum of income from wages' and net assessable in­ come exceeds two hundred pounds and does not exceed two hundred and fifty pounds, then—■

(a) if the amount of the in ­ come from wages is less Fivepence in each pound of so much of the net

than	one	hundred	assessable income as
pounds;	equals the difference between the income from wages and one hundred pounds;

Eightpence in each pound of so much of the re­ mainder of the net as­ sessable income as does not exceed one hundred pounds,

Tenpence in each pound

of the balance of the

net assessable income;

(b)

d08	Special Income and Wages Tax Act.
^ . ' 44 , 1988.

PIKST SCHEDULE—continued.

P art I I—continued.

(b) if the amount of the in­ Eightpence in each pound

come from wages is equal	of so much of the net
to or exceeds one hundred	assessable income as

pounds and does not ex­

equals the difference

Tenpence in each pound

of the balance of the

net assessable, income;

ceed	two	hundred	between the income
pounds;	from wages and two hundred pounds,

(c) if the amount of the in­ come from wages is equal Tenpence in each pound of the net assessable

to or exceeds two hun­ income;

' , dred pounds;

where the sum of income from

' wages and net assessable income exceeds two hundred and fifty

"i pounds, then—

(a) if the amount of the in­ Sixpence in each pound of

. , come from wages is less so much of the net

; than one hundred ; assessable income as

̂ pounds; ■ ■ equals the difference between the income from wages and one hundred pounds,

Eightpence in each pound of so much of the re­ mainder of the net assessable income as does not exceed one hundred pounds,

. i ! t ' ' ) ; i . ■ ■ ' : ‘

Tenpence in each pound

of the balance of the

net assessable income,

I ' . c

(b) if the amount of the in­

Eightpence in each pound

of so much of the net

" ■ come from wages is equal

■ •* ’ • ' to or exceeds one hun- assessable income as

■ ' ̂ ' ■ dred pounds and does not equals the difference between the income

’ '■ ■ exceed two hundred

from wages and two

■ ’ ' ' i)ounds;

hundred pounds,

:

Tenpence in each pound

of the balance of the

net assessable income;

(c)

Special Income and Wages Tax Act.	8,09
10361.

FIRST SCHEDULE—confmued. —

P art I I—continued.

(c) if the amount of the in­ come from wages is equal Tenpence in each pound of the net assessable

lo or exceeds two hundred	income.
pounds.

SECOND SCHEDULE. ̂ Sec. 10.

1. Where the income from wages earned by an employee in any week is less than five pounds the amounts of wages tax shall be as follows:—

If the income from wages earned in Amounts of Wages Tax.

any week—

Is not less than two pounds

and does not exceed two

pounds ten shillings.

Sixpence.

.	■	Exceeds two pounds ten shil-- lings and does not exceed three pounds.	Ninepence. ’
Exceeds three pounds and does not exceed three	One shilling and three­

pence.

, ■ pounds ten shillings.

Exceeds three pounds ten shil­ lings and is less than One shilling and sixpence.

three pounds twelve shil­	,
lings and sixpence.

, , Is not less than three pounds, pence, but is less than three pounds fifteen shil­ lings. , One shilling and seven-

■ ' ‘ twelve shillings and six-, pence. '

Is not less than three pounds less than three pounds seventeen shillings and sixpence. One shilling ,and eight-

• fifteen shillings, but is pence. ■

'

Is not loss than three pounds One shilling and nine-

:, seventeen shillings and sixpence, but is less than ■ pence. i

four pounds. , .

Is

810               Special Income and Wages Tax Act.

No. 41,1988

SECOND SCHEDULE—coniinuad.

Is not less than four pounds, but is less than four One shilling and eleven­

pence.

pounds two shillings.

Is not less than four pounds two shillings, hut is less than four pounds four shillings.	Two shillings.
Is not less than four pounds four shillings, but is less	Two shillings and two­

pence.

than four pounds six

shillings.

Is not less than four pounds six shillings, but is less Two shillings and three­

pence.

than four pounds eight

shillings.

Is not less than four pounds eight shillings, but is less Two shillings and five-

pence.

than four pounds ten

shillings.

Is not less than four iwunds ten shillings, but is less Two shillings and six­

pence.

than four pounds twelve

shillings.

Is not less than four pounds twelve shillings, but is Two shillings and eight-

pence.

less than four pounds

fourteen shillings.

Is not less than four pounds fourteen shillings, but is Two shillings and nine-

pence.

less than four pounds six­

teen shillings.

Is not less than four pounds sixteen shillings, but is Two shillings and eleven­

pence.

less than four pounds

eighteen shillings.

Is not less than four pounds

eighteen shillings, but is

less than five pounds.

Three shillings.

Prevention and Relief of Unemployment 811

(Amendment) Act. No. 44, 1936.

SECOND SCHEDULE—co/iiwued.

2. Where tlie income from wages earned by an employee in any week is not less than live pounds the rates of Wages Tax shall be as follows:—

On so much of the income from Hates of Wages Tax.

wages earned in any week—■

As does not exceed two Sixpence in each pound

pounds. thereof.

As exceeds two pounds and does not exceed four Eightpence in each pound

thereof.

pounds.

As exceeds four pounds . . One penny in each trvo

shillings thereof.

0. 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 wages earned by the employee in each such week may, for the purposes of this Schedule, be calculated by divid­ ing the sum paid to him by the number of weeks included in such period.