Special Income and Wages Tax Act 1937 (NSW)

SPECIAL INCOME ANT) WAGES

TAX ACT.

Act No. 12, 1937.

An Act to impose a Special Income Tax on net George vi,

assessable incomes; to impose a Wages Tax on income from wages; and for pur­ poses connected therewith. [Assented to, loth October, 1937.]

T )E it enacted by the King’s Most Excellent Majesty, I J by and with the advice and consent of the Legis­ lative Council and Legislative Assembly of New Soutli. tVales in Parliament assembled, and by the authority of the same, as follows :—

PAET I.

P relimixary.

1 .        This Act may he cited as the “ Special Income and short title.

Wages Tax Act, 1937.”

96                   Special Income and Wages Tax Act.

Ho, 12,1937.
'Division	2 . This Act is divided into Parts as follows:

into Parts.

PAET I.— P relim inaby— ss. 1, 2.

PAET II.— S pecial I ncome T ax— ss. 3-8.

PAET III.— W ages T ax— ss . 9-11.

SCHEDULES.

PAET II.

S pecial I ncom e T ax.

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

of Pait.

Special Income and Wages Tax (Management) Act,

1936-1937.

Levy of

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

Income Tax.	for the use of His Majesty and for the credit of the Consolidated Eevenue Fund, under the provisions of the Special Income and Wages Tax (Management) Act, 1936-1937, and the regulations made thereunder, and subject to the exemptions in that Act contained, Special Income Tax at the respective rates in this Part of this Act provided.
Bates of

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

Income Tax	every person other than a company during the year of
on incomes
of persons	income ended on the thirtieth day of June, one thousand
other than	nine hundred and thirty-seven, or such other period as
companies.	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 Special Income Tax shall be as set out in the First Schedule to this Act.
Bates of

tax in cer­ 6 . (1) Where a trust estate falls to be distributed or a

tain special

person is about to leave this State after the close of the

cases.

j’ear of income ended on the thirtieth day of .Tune, one thousand nine hundred and thirty-seven, 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 set out in Part I of the First Schedule to this Act.

( 2 )

: ;

Special Income and Wages Tax Act. 97

Ko. 12, 1937.

(2) where, after the close of the year of income ended on the thirtieth day of Juno, one thousand nine hundred and thirty-seven, 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 I'ate 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 Rate of sneciai

person (other than a company) not domiciled in this payXVu“ er

State and by every company which is a non-resident con- ŝ îSlncome*

sisting of dividends or interest referred to in section

eleven of the Special Income and Wages Tax (Manage­

ment) Act, 19.16-1937, during the year of income ended

on the thirtieth day of June, one thousand nine hundred

and thirty-seven, tlie rate of Special Income Tax shall be

tenpence in each pound thereof.

(2) Where the dividend or interest is paid after the thirtieth day of June, one thousand nine hundred and thirty-seven, and before the passage of an Act fixing the rate of Special Income Tax for any year of income ended at any later date, the rate of Special Income Tax shall bo tenpence in each pound of the dividend or in­ terest.

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

by every company during the year of income ended on in^^Ta* the thirtieth day of Juno, one thousand nine hundred alid on incomes thirty-seven, or such other period as has, prior to the piinieT."

commencement 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 compaiiy is being wound up after the close of the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-seven, and before the passage of an Act fixing the rate of Special Income Tax in respect of net assessable income derived

n after

98                   Special Income and Wages Tax Act.

Mo. 12,1937.

after such year of income, and an assessment of Special Income Tax becomes necessary, the rate of tax to be paid in respect of such net assessable income shall he tenpence in each pound of the net assessable income.

TART III.

W ages T ax.

D ivision 1.— Construction.

Construe-

tioD of 9 . This Part of this Act shall be construed with tlie

Part.

Special Income and Wages Tax (Management) Act, 1936­

1937.

D ivisio n 2.—Income from wages derived before first

December, one thousand nine hundred and thirty-seven.

Levy of 1 0 . There shall be charged, levied, collected and paid

Wages Tax.	for the use of His Majesty and for the credit of the Consolidated Revenue Fund under the provisions of the Special Income and Wages Tax (Management) Act, 1936­ 1937, and the regulations made thereunder and subject to the exemptions in that Act contained. Wages Tax at the respective amounts or at tlie 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-seven, and ending on the thirtieth day of November, one thousand nine hundred and thirty-seven, both inclusive.
D ivision 3.—-Income from wages derived after thirtieth
November, one thousand nine hundred and thirty-seven.

Levy of 1 1 . There shall be charged, levied, collected and paid

Wages Tax. for the use of His Majesty and for the credit of the Consolidated Revenue Fund under the provisions of the Special Income and Wages Tax (Management) Act, 1936­ 1937, and the regulations made thereunder and subject to the exemptions in that Act contained. Wages Tax at the respective amounts or at the respective rates pro­ vided in the Third Schedule to this Act in respect of

income

Special Income and Wages Tax Act.

Mo. 12,1937.

income from wages derived by every person other than a company during the period commencing on the first day of December, one tliousand nine hundred and thirty- seven, and ending on the thirtieth day of June, one thou­ sand nine hundred and thirty-eiglit, 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-nine, not exceeding the first four months thereof as the Governor hy proclamation published in the Gazette before the thirtieth day of June, one thousand nine hundred and thirty-eight, shall determine.

FIRST SCHEDULE. Sec. !>.

P art I.

Where, during 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 Two and four-tenths

does not exceed one hundred	pence in each pound
and fifty-six pounds;	of the first one hun­ dred pounds of the
net assessable in­
come;

Six and one-half pence in each ijound of the balance of the net assessable income;

(b) where the net assessable income Three pence in each

exceeds one hundred and fifty-

pound of the first one

six pounds and does not exceed

hundred pounds of

two nundred and eight pounds;

the net assessable

income;

Six and seven-tenths

pence in each pound of the second one hundred pounds of

the net assessable

income;

Nine pence in each pound

of the balance of the

net	assessable	in­
come;

‘ . (0)

IGO	Special Income and Wages Tax Act.
Ho, 12,1937.

----- r iE S T SCHEDULE—coniinued. P art I —continued.

(c) where the net assessable income Eour pence in each pound

exceeds two hundred and eight

of the first one hun­ Seven pence in each pound of the second one hundred pounds of the net assessable income;

pounds and does not exceed two

dred pounds of the

fTine pence in each pound

of the balance of the

hundred and sixty pounds;	net assessable in ­ come;
net assessable in­

(d)	where the net assessable income	come;
exceeds two hundred and sixty

pounda and does not exceed

Eive pence in each pound

of the first one hun­

three hundred and twelve

dred pounds of the

!	pounds;	net	assessable	in­
come;

Seven and two-tenths

pence in each pound of the second one hundred pounds of

the net assessable

income;

Nine pence in each pound

of the balance of the

net	assessable	in­
come:

(e) where the net assessable income

exceeds three hundred and Five pence in each pound

twelve pounds and does not	of the first one hun­
exceed one thousand and forty	dred pounds of the
net assessable in­
pounds;	come;

Eight pence in each pound of the second one hundred pounds of the net assessable income;

Nine and one-half pence in each pound of the balance of the net assessable income;

(f)

Special Income and Wages Tax Act. lOl

No. 12,1937.

riK S T	SCHEDULE—conitnucd.	-----
P art I —continued.

(f) where the net assessable income Six pence in each pound

exceeds one thousand and forty	of the first one hun­
pounds.	dred pounds of the
net assessable in­
come;

Eight pence in each pound of the second one hundred pounds of the net assessable income;

Ten pence in each pound

of the balance of the

net	assessable	in­
come.

P art II.

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

Act, 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 Two and four-tenths

income from wages is	pence in each pound
less than one hundred	of so much of the net
pounds;	assessable income as equals the difierenco between the income from wages and o i i e hundred pounds;

Six and one-half pence in each ix)und of tlie balance of the net assessable income;

(b) if the amount of the in­ Six and one-half pence

come from wages is equal	in each pound of the
to or exceeds one hundred	net assessable in­
pounds;	come;

(2)

102                  Special Income and Wages Tax Act.

Ko. 12, 1937,

. FIKST SCHEDULE—conhnwerf.

P ai!T I I— continued.

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

(a) if the amount of the in­ come from wages is less Three pence in each jxjund of so much of

than	one	hundred	the net assessable
I'.ounds;	income as equals the
difference between
the income from
wages and one hun­ dred pounds;

Six and seven-tenths

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

Nine pence in each pound

of the balance of the

net	assessable	in­
come;

(h) if the amount of the income from wages is Six and pence in each pound seven-tenths

equal to or exceeds one of so much of the net

hundred pounds and assessable income as

does not exceed two	equals the difference
hundred pounds;	between the income from wages and two hundred pounds;

Nine pence in each pound

of the balance of the

net	.assessable	in­
come ;

(c) if the amount of the in­ come from wages is equal Nine pence in each pound of the not assessable

to or exceeds two hundred	income;
pounds;

(3)

Special Income and Wages Tax Act. 103

No. 12, 1937.

F IE S T SCHEDULE—conOnwed -----

P art I I —continued.

(3) where tlie sum of income from ■wages and net assessable income exceeds two hundred and eight pounds and does not exceed two hundred and sixty pounds;

! then—

(a) if the amount of the in­ come from wages is less Four pence in each pound of so much of the net assessable income as

than one hundred

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

Seven pence in eac'h ■pound of so much ot the remainder of trie net assessable income as does not exceed one hundred pounds;

Nine pence in each poini'.l

of the balance of the

net	assessable	in
come;

(b) if the amount of the in­ come from wages is equal Seven pence in each pound of so much of

to or exceeds one hundred	the net assessable in­
pounds and does not	come as equals the

exceed two hundred difference between

pounds; the income frem wages and two hun­ dred pounds;

Nine pence in each pound

of the balance of the

net assessable income;

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

to or exceeds two hun- income;

'■ dred pounds;

(4) where the sum of income from

wages and net assessable income

exceeds two hundred and sixty

pcuTids

1.04	Special Income and Wages Tax Act.
Ho, 12,1937.

F IE ST SCHEDULE—coniinued.

P aet n —continued.

pounds and does not exceed three hundred and twelve pounds, then—

(a) if the amount of the in­ come from wages is less Five pence in each pound of so much of the net assessable income as

than one hundred

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

Seven and two-tenths

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

Nine pence in each pound

of the balance of the

net assessable income;

(b) if tlie amount of the in­ come from wages is equal Seven and two-tenths

pence in each pound

to or exceeds one hun­	of so much of the net
dred pounds and does	assessable income as
not exceed two hundred	equals the difference
pounds;	between the income from wages and two hundred pounds;

Nine pence in each pound

of the balance of the

net assessable income ;

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

to or exceeds two hundred	income;
pounds;

(.')) where the sum of income from

wages and net assessable income

exceeds three hundred and

twelve

Special Income and Wages Tax Act. 105

, . No, 12, 1957

FIRST SCHEDULE—continued.

P art I I—continued.

twelve pounds and does not ex- cccd one thousand and forty pounds, then—

(a) if the amount of the in­ come from wages is less Five ponce 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;

Eight pence in each pound of so much of the re­ mainder of the net assessable income as does not exceed one hundred pounds;

Nine and one-half pence in each pound of the balance of the net assessable income;

(b) if the amount of the in­ come from wages is equal Eight pence in each pound of so much of the net

to or exceeds one hun­ assessable income as

dred pounds and does not equals the difference Nine and one-half pence in each pound of the balance of the not assessable income;

exceed	two	hundred	between the income
pounds;	from wages and two hundred pounds;

(c) if the amount of the in­ come from wages is equal Nine and one-half pence in each pound of the

to or exceeds two hun- net assessable in­

̂ dred pounds; come;

106                 Special Income and Wages Tax Act.

Mo. 12. 1937.	f i r s t	s c h e d u l e —conhnue^l.
P art I I —continued.

(G) wliere the sum of income from wages and net assessable in­ come exceeds one thousand and forty pounds, then—

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

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

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

Ten pence in each pound

of the balance of the

net assessable income;

(b) if the amount of the in­ come from wages is equal Eight pence in each pound of so much of the net

to or exceeds on? hundred assessable iucomc as

pounds and does not ex­

equals the ditfercnci-

Ten pence 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 Ten pence in each pound of the net assessable

to or exceeds two hun­	income.
dred pounds.

Sec. 10. SECOND SCHEDULE. '

1 ̂ M'lipve Ibe income from wages earned by an employee in any week is less than five pounds the amounts of wages tax shall be as lollows:—■

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 shill’ngs;

Six pence;

Exeeetls

■ '

Special Income and Wages Tax Act. 107

No. 12; 1937.

SECOND SCHEDULE—continued.

Exceeds two pounds ten shil­

lings and does not exceed

three pounds;

Nine pence;

Exceeds three pounds and does not exceed three

One shilling and three

pence;

pounds ten shillings; Exceeds three pounds ten shil­ One shilling and six

lings and is less than

pence;

three pounds twelve shil­

lings and sixpence;

Is not less than three pounds twelve shillings and six­ One shilling and seven

pence;

pence, but is less than three pounds fifteen shil- lipgs;

Is not less than three pounds fifteen shillings, but is One shilling and eight

pence;

less than three pounds seventeen shillings and sixpence;

Is not less than three pounds seventeen shillings and One shilling and nine

pence;

six pence, but is less than

four pounds;

Is not less than four iiounds,

hut is less than four

pounds two shillings;

One shilling and eleven

Is not less than four pounds two shillings, but 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

ahillings;

.13

108                  Special Income and Wages Tax Act.

Mo. 12.1937.

SECOND SCHEDULE—continued.

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 pounds 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.

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

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

wages earned in any week— As does not exceed two Six pence in each pound

pounds; thereof;

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

thereof;

pounds;

As exceeds four pounds. One penny in each two shillings thereot.

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 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.

THIED

Special Income and Wages Tax Act. 109

No. 12,1987.

, THIED SCHEDULE. 8<& 11.

1. Where the income from wages earned by an employee in any week exceeds three pounds and does not exceed twenty pounds the amounts of Wages Tax shall be as follows:—

If the income from wages earned Amounts of Wages Tax.

in any week—

Exceeds three pounds and

does not exceed three

pounds ten shillings;

Ten pence;

Exceeds three pounds ten shillings and does not

One shilling and one

penny;

exceed three pounds fif­

teen shillings;

Exceeds three pounds fifteen shillings and does not One shilling and two

pence;

exceed three pounds

seventeen shillings and

six pence;

Exceeds three pounds seven­ teen shillings and six One shilling and three

pence;

pence and does not ex­

ceed four pounds;

Exceeds four pounds and does not exceed four One shilling and six

pence;

pounds two shillings;

Exceeds four pounds two shillings and does not One shilling and sev'en

pence;

exceed four pounds four

shillings;

Exceeds four pounds four shillings and does not One shilling and eight

pence;

exceed four pounds six

shillings;

Exceeds four pounds six shillings and does not One shilling and nine

pence;

exceed four pounds eight

shillings;

Exceeds four pounds eight shillings and does not One shilling and ten

pence;

exceed four pounds ten

shillings;

Exceeds four pounds ten shillings and does not Two shillings;

exceed four pounds

twelve shillings;

Exceeds

110                 Special Income and Wages Tax Ac'.

Vo, 12,1937^

——• ; THIRD SCHEDULE—continued.

Exceeds four pounds twelve shillings and does not Two shillings and one

penny;

exceed four pounds four­

teen shillings;

Exceeds four pounds fourteen shillings and does not Two shillings and two

pence;

exceed four pounds six­

teen shillings;

Exceeds four pounds sixteen shillings and does not Two shillings and three

pence;

exceed four pounds

eighteen shillings;

Exceeds four pounds eighteen shillings and does not Two shillings and four

pence;

exceed five pounds;

coeds five pounds and does Two shillings and seven

not exceed five pounds	pence;
two shillings;

Exceeds five pounds two shil- Two shillings and eight

-	lings and does not exceed	pence;
five pounds four shil­ lings;

Exceeds five pounds four shillings and does not Two shillings and nine

pence;

exceed five pounds six

shillings;

Exceeds five pounds six shil­ lings and does not exceed Two shillings and ten

pence;

five pounds ten shillings; Exceeds five pounds ten shil­ Two shillings and eleven

lings and does not exceed

pence;

five pounds twelve shil­

lings;

Exceeds five pounds twelve shillings and does not exceed five pounds four­ teen shillings;	Three shillings;
Exceeds five pounds fourteen shillings and does not	Three shillings and one

penny;

exceed five pounds six­

teen shillings;

Exceeds five pounds sixteen shillings and does not Three shillings and two

pence;

exceed six pounds;

Exceeds six pounds and does not exceed six pounds Three shillings and eight

pence.

two shillings;

Exceeds

fT-

Special Income and Wages Tax Act. i l l

N9 12, 19'i7.

THIRD SCHEDULE—coniinuei.

Exceeds six pounds two shil­ lings and does not exceed Three shillings and nine

pence;

six pounds four shil­

lings;

Exceeds six pounds four shil­ lings and does not exceed Three shillings and ten

pence;

six pounds six shillings; Exceeds six pounds six shil­ Three shillings aUd eleven

lings and does not exceed

pence;

six pounds eight shil­

lings;

Exceeds six pounds eight shillings and does not exceed six pounds ten shillings;	Four shillings;
Exceeds six pounds ten shil­ lings and does not exceed	Four shillings and one

penny;

six pounds fourteen

shillings;

Exceeds six pounds fourteen shillings and does not Four shillings and two

pence;

exceed six pounds six­

teen shillings;

Exceeds six pounds sixteen shillings and does not Four shillings and three

pence;

exceed six pounds eight­

een ■shillings;

Exceeds six pounds eighteen shillings and docs not Four shillings and four

pence;

exceed seven pounds;

Exceeds seven pounds and does not exceed seven Four shillings and five

pence;

pounds two shillings;

Exceeds seven pounds two shillings and does not Four shillings and six

pence;

exceed seven pounds four

shillings;

Exceeds seven pounds four shillings and does not Four shillings and seven

pence;

exceed seven pounds six

shillings;

Exceeds seven pounds six shillings and docs not Four shillings and eight

pence;

exceed seven pounds eight

shillings;

Exceeds

112                 Special Income and Wages Tax Act.

Ho. 12,1937.

TIIIRD SCHEDULE—coniinued.

Exceeds seven pounds eigln shillings and does not Four shillings and nine

pence;

exceed seven pounds ten

shillings;

Exceeds seven pounds ten shillings and does not Eour shillings and tea

pence;

exceed seven pounds

fourteen shillings;

Exceeds seven pounds four­ teen shillings and does Four shillings and elevea

pence;

not exceed seven pounds

sixteen shillings;

Exceeds seven pounds six­ teen shillings and does not exceed seven pounds eighteen shillings;	Eive shillings;
Exceeds seven pounds eigh­ teen shillings and does	Five shillings and one

penny;

not exceed eight pounds; Exceeds eight pounds and Five shillings and twe

does not exceed eight	pence;
pounds two shillings;

Exceeds eight pounds two shillings and does not Five shillings and three

pence;

exceed eight pounds four

shillings;

Exceeds eight pounds four shillings and does not Eive shillings and four

pence;

exceed eight pounds six

shillings;

Exceeds eight pounds six shillings and does not Five shillings and five

pence;

exceed eight pounds eight

shillings;

Exceeds eight pounds eight shillings and does not Five shillings and six

pence;

exceed eight pounds ten

shillings;

Exceeds eight pounds ten shillings and does not Eive shillings and seven

pence;

exceed eight pounds four­

teen shillings;

Exceeds eight pounds four­ teen shillings and does Eive shillings and eight

pence;

not exceed eight pounds

sixteen shillings;

Exceeds

Special Income and Wages Tax Act. 113

No. 12,1937i

THIED SCHEDULE—continued.

Exceeds eight pounds sixteen shillings and does not Eive shillings and nine

pence;

exceed eight pounds

eighteen shillings;

Exceeds eight pounds eigh­ teen shillings and does Eive shillings and ten

pence;

not exceed nine pounds; Exceeds nine pounds and Eive shillings and eieveu

does not exceed nine	pence;
pounds two shillings;

Exceeds nine pounds two shillings and does not exceed nine pounds four shillings;	Six shillings;
Exceeds nine pounds four shillings and does not	Six shillings and one

penny;

exceed nine iiouiids six

shillings;

Exceeds nine pounds six shillings and does not Six shillings and t'̂ vo

pence;

exceed nine pounds eight

shillings;

Exceeds nine pounds eight shillings and does not Six shillings and three

pence;

exceed nine pounds ten

shillings;

Exceeds nine pounds ten . Six shillings and four

shillings and does not

pence;

exceed nine pounds four­

teen shillings;

Exceeds nine pounds fourteen shillings and does not Six shillings and five

pence;

exceed nine pounds six­

teen shillings;

Exceeds nine pounds sixteen shillings and does not Six shillings and six

pence;

exceed nine pounds eigh­

teen shillings;

Exceeds nine pounds eighteen shillings and does not . Six shillings and seven

pence;

exceed ten pounds;

Exceeds ten pounds and does not exceed ten pounds Six shillings and eight

pence;

two shillings;

Exceeds ten pounds two shillings and does not Six shillings and nine

pence;

exceed ten pounds four

shillings;

Exceeds

]14	Special Income a n i Wages Tax Act.
No. 12, 1937.

THIRD SCHEDULE—continued.

E.xcccds ten pounds four shillings and does not Six shillings and tcu

pence;

exceed ten pounds six

shillings;

Exceeds ten shillings and does not pounds six Six shillings and eleven

pence;

exceed ten pounds eight

shillings;

Exceeds ten pounds eight shillings and does not exceed ten pounds ten shillings; Seven shillings;

Exceeds ten shillings and does not pounds ten Seven shillings and one

penny;

exceed ten pounds four­

teen shillings;

E.xcceds ten pounds four­ teen shillings and does Seven shillings and two

pence;

not exceed ten pounds

sixteen shillings;

Exceeds ten pounds sixteen shillings and does not Seven shillings and three

pence;

exceed ten pounds eigh­

teen shillings;

Exceeds ten pounds eighteen shillings and does not. Seven shillings and four

pence;

exceed eleven pounds;

Exceeds eleven pounds and does not exceed eleven Seven shillings and five

pence;

pounds two shillings;

Exceeds eleven pounds two shillings and does not Seven shillings and six

pence;

exceed eleven pounds

four shillings;

Exceeds eleven pounds four shillings and does not Seven shillings and seven

pence;

exceed eleven pounds

six shillings;

Exceeds eleven pounds six shillings and does not Seven shillings and eight

pence;

exceed eleven pounds

eight shillings;

Exceeds eleven pounds eight shillings and does not Seven shillings and nine

pence;

exceed eleven pounds

ten shillings;

E-xcceds

Special Income and Wages Tax Act. 115

No. 12,1937.

TIIIRD SCHEDULE—coniinwed. -----

E:£Ceeds eleven pounds ten shillings and does not Seven shillings and ten

pence;

exceed eleven pounds

fourteen shillings;

Exceeds eleven pounds four­ teen shillings and does Seven shillings and eleven

pence;

not exceed eleven pounds

sixteen shillings;

Exceeds eleven pounds six­ teen shillings and does not exceed eleven pounds Eight shillings;

' eighteen shillings;

Exceeds eleven pounds eigh­ teen shillings and does Eight shillings and one

penny;

not	exceed	twelve
pounds;

Exceeds twelve pounds and does not exceed twelve Eight shillings and two

pence;

pounds two shillings; Exceeds twelve pounds two Eight shillings and three

shillings and does not pence;

exceed twelve pounds

four shillings;

Exceeds twelve pounds four shillings and does not Eight shillings and four

pence;

exceed twelve pounds

six shillings;

Exceeds twelve pounds six shillings and does not Eight shillings and live

pence;

exceed twelve pounds

eight shillings;

Exceeds twelve pounds eight shillings and does not Eight shillings and six

pence;

exceed twelve pounds

ten shillings;

Exceeds twelve pounds ten shillings and does not Eight shillings and seven

pence;

exceed twelve pounds

fourteen shillings;

Exceeds twelve pounds four­ teen shillings and does Eight shillings and eight

pence;

not exceed twelve pounds

sixteen shillings;

Exceeds twelve pounds six­ teen shillings and does Eight shillings and nins

pence;

'	not exceed twelve pounds
‘	eighteen shillings;

' Exceeds

116                 Special Income and Wages Tax Act.

No, 12,1937.

THIRD SCHEDULE—coniinued.

Exceeds twelve pounds eigh­ teen shillings and does Eight shillings and ten

pence;

does not exceed thirteen

pounds;

Exceeds thirteen pounds and does not exceed thirteen Eight shillings and eleven

pence;

pounds two shillings;

Exceeds thirteen pounds two shillings and does not exceed thirteen pounds four shillings;	Nine shillings;
Exceeds thirteen pounds four shillings and does not	Nine shillings and one

penny;

exceed thirteen pounds

six shillings;

Exceeds thirteen pounds six shillings and does not Nine shillings and two

pence;

exceed thirteen pounds

eight shillings;

Exceeds thirteen pounds Hine shillings and three

eight shillings and does pence;

not exceed thirteen

, pounds ten shillings;

Exceeds thirteen pounds Nine shillings and four

ten shillings and does not

pence;

exceed thirteen pounds

fourteen shillings;

Exceeds thirteen pounds Nine shillings and five

fourteen shillings and	pence;
does not exceed thirteen pounds sixteen shillings;

Exceeds thirteen pounds six­ teen shillings and does Nine shillings and six

pence;

not exceed thirteen

pounds	eighteen	shil­
lings ;

Exceeds thirteen pounds Nine shillings and seven

eighteen shillings and

pence;

does not exceed fourteen

pounds;

Exceeds fourteen pounds and does not exceed fourteen Nine shillings and eight

pence;

pounds two shillings;

Exceeds

Special Income and Wages Tax Act. 117

Mo. 12,1937,

THIRD SCHEDULE—

Exceeds fourteen pounds two shillings and does not ex­ Nine shillings and nine

pence;

ceed fourteen pounds

four shillings;

Exceeds fourteen pounds Nine shillings and ten

four shillings and does pence;

not exceed fourteen

pounds six shillings;

Nine shillings and eleven

Exceeds fourteen pounds

six shillings and does pence;

not exceed fourteen

pounds eight shillings;

Exceeds fourteen pounds Ten shillings;

eight shillings and does

not exceed fourteen

pounds ten shillings;

Exceeds fourteen pounds Ten shillings and one

ten shillings and does penny;

not exceed fourteen

pounds	fourteen	shil­
lings ;

Exceeds fourteen pounds Ten shillings and two

fourteen shillings and	pence;
does not exceed fourteen pounds sixteen shillings;

Exceeds fourteen pounds Ten shillings and three

sixteen shillings and pence;

does not exceed fourteen

pounds	eighteen	shil­
lings;

Exceeds fourteen pounds Ten shillings and four

eighteen shillings and

pence;

does not exceed fifteen

pounds;

Exceeds fifteen pounds and does not exceed fifteen Ten shillings and five

pence;

pounds two shillings;

Exceeds fifteen pounds two shillings and does not Ten shillings and six

pence;

exceed fifteen pounds

four shillings;

Exceeds fifteen pounds four shillings and does not Ten shillings and seven

pence;

exceed fifteen pounds six

shillings;

Exceeds

118                 Special Income and Wages Tax Act.

No. 12,1937.

THIED SCHEDULE—conhVmcJ.

Exceeds fifteen pounds six shillings and does not Ten shillings and eight

pence;

exceed fifteen pounds

eight shillings;

Exceeds fifteen pounds eight shillings and does not Ten shillings and nine

pence;

exceed fifteen pounds ten

shillings;

Exceeds fifteen ixjunds ten shillings and does not Ten shillings and ten

pence;

exceed fifteen pounds

fourteen shillings;

Exceeds fifteen pounds four­ teen shillings and does Ten shillings and eleven

pence;

not exceed fifteen pounds

sixteen shillings;

Exceeds fifteen pounds six­ teen shillings and does not exceed fifteen pounds eighteen shillings; Eleven shillings;

Exceeds fifteen pounds Eleven shillings and one

eighteen shillings and

penny;

does not exceed sixteen

pounds;

Exceeds sixteen pounds and does not exceed sixteen Eleven shillings and two

pence;

pounds two shillings; Exceeds sixteen pounds two Eleven shillings and three

shillings and does not

pence;

exceed sixteen pounds

four shillings;

Exceeds sixteen pounds four shillings and does not Eleven shillings and four

pence;

exceed sixteen pounds six

shillings;

Exceeds sixteen pounds six shillings and does not Eleven shillings and five

pence;

exceed sixteen pounds

eight shillings;

Exceeds sixteen pounds eight shillings and does not Eleven shillings and six

pence;

exceed sixteen pounds

ten shillings;

Exceeds sixteen pounds ten shillings and does not Eleven shillings and seven

pence;

exceed sixteen pounds

fourteen shillings;

Exceeds

Special Income and Wages Tax Act. 119

. No. 12,1937.

THIRD SCHEDULE—con/i’nuecl. -----

Exceeds sixteen pounds four­ teen shillings and does Eleven shillings and eight

pence;

not exceed sixteen

pounds sixteen shillings; Exceeds sixteen pounds six­ Eleven shillings and nine

teen shillings and does

pence;

not exceed sixteen pounds

eighteen shillings;

Exceeds sixteen pounds Eleven shillings and ten

eighteen shillings and

pence;

does not exoeed seven­

teen pounds;

Exceeds seventeen pounds Eleven shillings and

and does not exceed eleven pence;

seventeen	pounds	two
shillings;

Exceeds seventeen pounds Twelve shillings;

two shillings and does

not exceed seventeen

pounds four shillings;

Exceeds seventeen pounds Twelve shillings and one

four shillings and docs penny;

not exceed seventeen

pounds six shillings;

Twelve shillings and two

Exceeds seventeen pounds

six shillings and does pence;

not exceed seventeen

pounds eight shillings;

Twelve shillings and three

Exceeds seventeen pounds

eight shillings and does p>ence;

not exceed seventeen

pounds ten shillings;

Exceeds seventeen pounds ten shillings and does not Twelve shillings and four

pence;

exceed seventeen pounds

fourteen shillings;

Exceeds seventeen pounds Twelve shillings and five

fourteen shillings and	pence;
does not exceed seven­ teen pounds sixteen shil­ lings ;

Exceeds seventeen pounds Twelve shillings and six

sixteen shillings and pence;

decs net exceed seven­

teen	pounds	eighteen
shillings;

Exceeds

120                 Special Income and Wages Tax Act.

Ko. 12,1937.

THIKD SCHEDULE—conitnwed

Exceeds seventeen pounds Twelve shillings and seven

eighteen shillings and

pence;

does not exceed eighteen

pounds;

Exceeds eighteen pounds and does not exceed eighteen Twelve shillings and eight

pence;

pounds two shillings;

Exceeds eighteen pounds two shillings and does not Twelve shillings and nine

pence;

exceed eighteen pounds

four shillings;

Exceeds eighteen pounds four shillings and does not Twelve shillings and ten

pence;

exceed eighteen pounds

six shillings;

Exceeds eighteen pounds six shillings and does not Twelve shillings and

eleven pence;

exceed eighteen pounds

eight shillings;

Exceeds eighteen pounds Thirteen shillings;

eight shillings and does

not exceed eighteen

pounds ten shillings; Exceeds eighteen pounds ten Thirteen shillings and

shillings and does not

one penny;

exceed eighteen pounds

fourteen shillings;

Exceeds eighteen pounds Thirteen shillings and

fourteen shillings and	two pence;
does not exceed eighteen pounds sixteen shillings;

Exceeds eighteen pounds six­ teen shillings and does Thirteen shillings and

three pence;

not exceed eighteen

pounds	eighteen	shil­
lings;

Exceeds eighteen pounds Thirteen shillings and

eighteen shillings and

four pence;

does not exceed nineteen

pounds;

Exceeds nineteen ])ounds and does not exceed nineteen Thirteen shillings and

five pence;

pounds two shillings; Exceeds nineteen pounds two Thirteen shillings and

shillings and does not	six pence;
exceed nineteen pounds

four shillings; Exceeds

Special Income and Wages Tax Act. 121

No. 12,1937.

THIED SCHEDULE—coniMitted

Exceeds nineteen pounds four shillings and does not Thirteen shillings and seven pence; ,

exceed nineteen pounds

six shillings;

Exceeds nineteen pounds six shillings and does not Thirteen shillings and eight pence; .

exceed nineteen itounds

eight shillings;

Exceeds nineteen pounds Thirteen shillings and

eight shillings and does nine pence;

not exceed nineteen

pounds ten shillings;

Exceeds nineteen pounds ten shillings and does not Thirteen shillings and

ten pence;

exceed nineteen pounds

fourteen shillings;

Exceeds nineteen pounds Thirteen shillings and

fourteen shillings and	eleven pence;
does not exceed nineteen pounds sixteen-shillings;

Exceeds nineteen pounds six­ teen shillings and does Fourteen shillings;

not exceed nineteen

pounds eighteen shil-

. lings;

Exceeds nineteen pounds Fourteen shillings and

eighteen shillings and

one penny.

does not exceed twenty

pounds.

2. Where the income from wages earned by an employee in any week exceeds tw-enty pounds the rates of Wages Tax shall be as follows:—

On so much of the income from Eates 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 e.xceeds four pounds. One penny in each twn shillings thereof.

1 2 2  Special Income and Wages Tax (Management)

No. 1 2 ,1S37. Amendment Act.

THIRD SCHEDULE—conh'Hued

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