Special Income and Wages Tax (Management) Act 1933 (NSW)

SPKCIAL INCOME AND AVAOES

TAX (AEAXXViil^LAIENT) ACT.

Act No. Ki, 1933.

An z\ct to ]irovidc for tlic assessment and collec- Georgev,

tioxi of Special Income Tax and of Wages Tax; to amend the ITevention and Relief of Unemployment Acts, 1930-1932, as amended by su})sequejit Acts; and for piuqooses connected tlierewitli. [Assented to, iStli October, 1933.]

1 3       it on acted l>y tlic K inch's Most Kxcdlciit Majesty,

J 3 by :md with llie advice Ciid coaseni ol; (l\c Legis­ lative i'oaucil i'jul Jjegisla(i\ c Assemblv of Xcw 8outIi Wales iji l*ai]ia.mc;d rssemljLd, and by tho authority of the same, as follows : —

PACT J.

P relu\iinakv ,

1 .        (1) Tills Act may bo citod as fbe “ Special Income storttitle,

and tVages Ta.v (Management) Act, 3933d’

(2)

112              Special Income and Wages Tax (Management) Act.

Bo. 1^933. 2̂ ̂ This Aot is divided into Parts as follows:—

PAKT I.— P reliminary—ss. 1-ii.

PA R T II.—L iability t o Taxation— s s . 6-13,

PART III.—Returns, etc.— ss. 14, 15.

PART IV.—W ages Tax—s s . 16-18.

PART V,—General—ss. 19, 20.

Iuterpro­ 2 . (1) This Act shall be read with the Income Tax

tation. (Management) Act, 1928, as amended by subsequent Acts, which Act as so amended is in this Act referred to as the Principal Act,

(2) In this Act, unless the eontext or subject mat­

ter otherwise requires:—

“ Employee” includes—

(a) a person enqiloyed whether on salary, wages, bonus, eommission, fees, allow­ ance or other remuneration;

(b) a director of a company;

(c)	an insurance or time payment canvasser or collector, paid wholly or in part by commission;
(d)	a person in receipt of superannuation, pension or retiring allowance;

(e) a person employed at piece-work rates;

(f)	a person working under contract for labour only, or substantially for labour
only; _ _
(g)	a person in receipt of remuneration from a person who is an employer; and
(h)	a person in receipt of periodical payments of compensation awarded or agreed to under any Act relating to compensation to workmen or workers or in receipt of periodical payments of relief under any Act relating to Miners' Accident Relief or under the National Relief Fund Act, 1914,

“ Employer ” includes-—

(a) a person making payment of superan­ nuation, pensions or retiring allowances so far as regards such payments;

(b)

Special Income and Wages Tax (Management) Act. 113

(b)	tlic Crown in right of the Stale of New South Wales;
(e)	the Crown in the right of the Common­ wealth of Australia in relation to persons in respect of whom any special arrange­ ment as is referred to in section seven­ teen of this Act has been entered into;
(d)	any person, with whom an arrangement has been entered into in accordance with subsection three of this section;
(e)	any person making payments to a person who is an employee as such;
(f)	any person making payment of any com­ pensation or relief referred to in para­ graph (h) of the definition of “ employee.”

“ Income” includes income within the meaning of the Principal Act and also includes all income derived by a resident of the State, or by a New South Wales company, to which section thirty- one of the Principal Act is applied by clause one of the Schedule to that Act, from any source outside the State except—

(a) income from wages; and

(b) income from the carrying on of any trade or business not being an investment business.

“ Income from wages” means all assessable income of any person (other than a company) as an employee from salary, wages, fees, commission, allowances, or payments to an employee as such, including all assessable income referred to in paragraphs (h), (i) and (j) of section eleven of the Principal Act, after deduction of the expenses actually incurred in gaining or producing such income, and including also all all pensions, retiring allowances and payments referred to in paragraph (h) of the definition of “ employee,” but not including any such assessable income received from any employer in any case in which he is not bound to collect tax from the employee.

“ Net

Special Income and Wages Tax (Management) Act.

No. 13,1933.

‘'Net assessable income” means gross iiieome after excluding therefrom all income Tcliicli is exempt from tax and after making therefrom the deduc­ tions allowed by this Act, but in the case of a person other than a company, does not include any income which is income from employment within the meaning of that term as defined in the Unemploy in cut Relief Acts or is income from wages as defined in this Act.

“ Person” includes a company, corporation, local authority or statutory body.

“ Tax” means Special Income Tax or Wages Tax.

“ Unemployment Relief Acts” means the Prevention

and Relief of Unemployment Acts, 19110-1932, as amended by the Pinaiices Adjustment (Relief of Unomplovineiit and Public Service Salaries) Act,

1933.        ‘

(3) The Commissioner may agree with any em­

ployer who is not bound to collect tax from an employee that as from the dates specified in the agreement the employer shall assume the obligation of collecting tax upon the income of his employees which would If he were so hound he incomo from wages and as from a date specified in the agreement that iiiconie shall he deemed to he income from w'ages for the purposes of this Act.

0 pel's lion 3 . (1) The Prevention and Relief of Unemployment

01  Pro voli­

tion and	Acts, 1930-1932, as amended by subsequent Acts and
Relief of	this Act, shall continue in force for all_ purposes in
Uiiomploy-
n::cnt Aets.	connection with Unemployment Relief Tax payable in respect of net assessable income derived prior to the income year ended on the thirtieth day of dune, one thousand nine hundred and tliirty-tliree or prior to such other period as may bo iOr may liave been accepted by the Connnissioner in lieu of such year and to income from employment derived prior to the fii'st day of December, one thoiisaml nine hundred and thirlj'-threc.
(2) The Governor may by proclamation made and published in the Gazette prior to the thirtieth day of June, one thousand nine hundred and thirty-four, extend the operation of Part IT of the said Act for a period not exceeding four months in all after the said thirtieth day of June, one thousand nine himdrcd and thirtv-four,

' 4 .

Special Income and Wages Tax (Management) Act.

No. 13, 1933.

4 . (1) All pxiiiliiii’' 1'iik‘s, reg'uliitiniis ami I’oriiis inade or ]H'ps(Til)(‘d iimk'r llio I îK*ni])li)yment Ho lief Acts

h'xist iii£f

slmll ;i]n»ly iiiuliititi iimtamlls to proceedings under this

regulations.

Act so far as sm'li rules, reguiatiniis and forms max" be applicable until rules, regulatious and forms arc made and ])reseribed nuder this Act.

(li) All notices given during the yeai' one thousand nine Imndred and thirty-tliree and all returns made

nhd

J{('1 uriiR ns

iluring that year or thereafter under tin; jirovislous of

to income lo r tlio

the Uneiiiploymeiit Helief Acts in rcs|H'ct of incomo for

ve;ir piidt'tl

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

Jtnili Juh(.‘

thousand nine Imndred and thirty-three, shall (xvitli-

1933.

out prejudice to tlu' power of the Commissi oner to give any notices xvhieli may be given or require any returns wlticli may he recpiii-ed in resiieet of iin'onie for such income year under this Act) he deemed to have been jnade or givcui also under this Act.

5 . (1) The Oominissioner sliall have the general

iidniinislralioii of this Act and may sue or bo sued by the

name of the Commissioner of Taxation.

Admit] is'

tnitioji.

(2) The Governor may, subject to the Public Service Act, 1902, as amended by subsequent Acts, ap])oiiit such persons as may bo deemed necessary for the carrying out of this Act.

Officers*

(.‘>) The provisions of subseetions four, five, six and seven of section five, and of section six, of the Prin­

Ali-̂ pncc of

C'oimiiiŝ tonor,

frf iPJtV tTW

cipal Act, shall, mntatis mutandis, extend to the

JIMG SPLTCOy.

adrnini.stration of this Act.

PAKT II.

I j ia iu l it v t o T a x a t io n .

6 . (1) Subject to the [)rovisions of this Act Six‘eta'1 ijifiaynco

Income Tax at such rates as may be fixed by any Act

shall be paid to the Commissioner in respect of tlie net

"

assessable income derived by any person other than a company ami in respect of the net assessable income derived by any company during every income year to wliicii this Act applies.

(2) TIte first assessment of Special Income Tax

under this Act shall be in respect of the income of the

year

116             Special Income and Wages Tax (Management) Act.

Ho. 18,1938. Qu thirtieth day of Juno, one thousand nine

hundred and thirty-three (or such other period accepted by the Commissioner under the provisions of the Prin­ cipal Act in lieu thereof), and subsequent assessments shall be in respect of the income for each succeeding income year.

P artia l (3) The provisions of Part IVc of the XJnemploy-

F^t^Vcof ment Relief Acts relating to Uncmidoyment Relief Tax Act No. 34, at the rates declared by the Unemployment Relief Tax	1930.	Act, 1933, inserted in the Prevention and Relief of Un­ employment Acts, 1930-1932, by paragraph (b) of section five of the Finances Adjustment (Relief of Unemploy­ ment and Public Service Salaries) Act, 1933, are repealed so far as regards net assessable income derived by every person and company.
o f Wages
Incidence	7 . (1) Subject to the provisions of this A<̂ t, Wages Tax in such amounts or at such rates as may be fixed by any Act shall be paid to the Commissioner in respect of the income from wages derived by any person on and after the first day of December, one thousand nine liim- dred and thirty-three.
7ax.

P artia l (2) The provisions of Part IVc of the Unemploy-

repeal of _ ment Relief Acts relating to Unemployment Relief Tax

P a rt IV c of

Act No. 34, at the rates declared by tlio Unemployment Relief Tax

1930.           Act, 1933, inserted in the Prevention and Relief of Unemployment Acts, 1930-1932, by iiaragraph (b) of section five of the Pinanees Adjustment (Relief of Un­ employment and Public Service Salaries) Act, 1933, shall not apply to income from wages derived on and after the first day of Deeemlier, o ik ; thousand nine hundred and thirty-three.

Eicmp-
tiona.	S. The incomes, revenues, and funds exempt from income tax by virtue of section ten of the Principal Act, and also any income derived from a source outside the State by tlie Governor or any other person whose salary or remuneration is exempt from income tax under that section, shall also be exempt from tax under this Act, and in addition, Ihere shall also be exempt—̂

(a) all the income derived from carrying on the business of life insurance other than that appro­ priated for the payment of dividends;

(b)

Special Income and Wages Tax (Management) Act. 117

(b) any war pension paid by the Inopoi'ial or any other (Government;

(c) income derived from old-age or invalid pensions;

(d)	income derived from pensions payable under the "Widows’ Pensions Act, 1025, as amended by subseipicnt Acts;
(c)	income derived from ]>aymcnts in respect of any children under the Family Endowment Act, 1927-1082, as amended by subsequent Acts;
(f)	incomo derived from any pajament made in respect of children under the Child Welfare Act, 1928, as amended by subsequent Acts;
(g)	income derived from any iiayment made to any person as charitable relief by any Government department or agency;
(h)	the net assessable income of any person (other than a company) resident in Australia whose total income from all sources during the income year does not exceed one hundred pounds;

(i)  the income from wmges of an employee while he is in receipt of such income at a rate less than two pounds per week or the equivalent hourly or daily rate. Provided that this exemp­ tion shall not apply to any income from wages derived by an employee whose total income from all sources exceeds one hundred and four pounds, in which case such income from wages shall he deemed to be net assessable income of the income year in which it is received;

(j)

the income from wages derived by any person after the commencement of this Act from employment u]}on any work declared by the Governor in accordance with section nine of the Unemployment Relief Acts to be a work pro­ vided for the relief of unemployment or upon approved works within the meaning of section five of the (Commonwealth) Loan (Unemploy­ ment Relief Works) Act, 1932,

This exemption shall extend only to the income

of persons who ai-e in receipt of wages and

bonuses

118              Special Income and Wages Tax (Management) Act.

No. 13,1933.

bonuses at the rates direeted by tlie Minister jinrsuant to section nine of the Unemployment Itelief Acts;

(k)

tlie income from ivages of officers, seamen, ami others employed on ships trading between Australia and Xew Zealand and who are on New Zealand articles;

(l)

moneys received periodically hy a wife from her husband where such wife is living apart from her husband and ]iaid pursuant to a dt'cree, judg­ ment, order or deed of se])aration or moneys received by a wife from her Imsband irarsuatit to an order made on a decree for dissolution of marriage for the iiayment of such moneys as an annual sura where in either sucli case such moneys arc assessable income of the husband.

N et assess-

9 , (1) Net assessable income sliall lie assessed in like Provided that the assessable income of a eompniiy shall include dividends which would be included therein if the words ‘Aother than a company)” contained in paragraph (b) of section eleven of the Ih'incipal Act were omitted from that paragraph:

flliie Incouic.

manner as taxable income is assessed under the Principal

Act;

Provided further that in the assessment of the incomo of anj ̂ person resident in the State or of a New South Wales company to which section thirty-one of the Principal Act is apiillcd liy clause one of the Schedule to that Act the provisions of the first ])roviso to iiaragrapli (b) of section ele '̂cn of that Act sliall not apply,

(2) Tlie provisions of clause nine of the Scliedule to the Princitial -tet shall not aiiply to an assessinent under this Act,

(b) Tliere shall be the like dednetinns as are

allowed	under the provisions of tlie Priiuapal Act,
except

(a)	the deductions from any incomo from wages;
(b)	the deductions from ain ̂ Income from employ­ ment within the meaning of that term as defined by the Unemployment Kelief Acts;
(e)	the deductions under the provisions of paragraidi (q) of subsection one of section nineteen,

subsections

special Income and Wages Tax {Management) Act. 119

siibscelioiis two ami lliree of that section, and

*

subsection two of sculiun twenty-two of the

Principal Act.

(4) In the case of a company there shall also be

deducted so much of tlie net i>rofit of the company as forms part of its assessable income, and is during or within six months after the close of the income year distributed to ils shareholders in respect of shares regis­ tered upon a register situate in the State or distributed to resident sliarcliolders in respect of shares registered upon a register situate inside or outside the State. Tins subsection shall not a}>ply to a distribuf ion by a liquidator,

10. (1) A ('oiiipany wliicli has during the year ending DoiliitUou

on the tliirtietli day of June, one thousand nine liimdred ing to a shareholder to whom such dividend has been jiahl a sufficient amount to pay the tax in ix'spect of the dividend .so paid at such rate as may be fixed by any Act and foi'ward such amount to the Coiiimissionor with the prescribed return williiii siu'ii lime as may be prescribed.

and thirty-three, or any subsequent year, paid to its intortst,

sliarelioblers not domiciled in the State a dividend in

respect of shares registered upon a register situate in the

(i2) Any ]H'i'son who lias during the iiK'niiic year ending on tin; tliirtietli day of June, one thou sand nine hundred and tliirty-thn'e, oi* any subsequent yeai', ]>ai<l lo a person not domiciled in the Slate any amount for interest on mniicy lent in tlie State shall, out of any moneys coming to Ids hand belonging to the person to whom such payment was made, retain a siiffieient amount to pay the lax in res[)cct of the amount so paid at such I'ate as may he (ixed hy any Act and forward such amount to the CoinniissioiH'r willt the prescriheil return within the preserihed time.

(9) Paragraph (h) of section eight shall not extend to ta.x payable under this section.

(4) Tills section shall not apply in any case wliere the shareholder or the person to whom interest is paid, as tlie case may be, is a foreign company carry­ ing on biisiiie.ss in the State which has a duly appointed public officer.

120              Special Income and Wages Tax (Management) Act,

Ho.IS, 1938. AVliere there is included in the net assessable

&bato	income of any person (and such person is liable to tax in
”	respect thereof) —

(a)	any dividend or interest upon which tax lias been paid under the provisions of section nine or section ten of this Act;
(b)	any dividend or interest upon which Unemploy­ ment Kelief Tax has been paid under the provisions of section eighteen or section nineteen of the Unemployment Kelief Acts; or
(c)	any income upon which such person has paid tax under this Act or lias paid Unemployment Relief Tax under the Unemployment Kelief Acts,

there shall be deducted from the tax otherwise payable by such person the amount of tax or Unemidoyment Kelief Tax so paid in respect of such dividend, interest or income which has been included in his net assessable income.

AssesBments	1 2 . The Commissioner may make such assessments meet cases in which, owing to a change in the class of a taxpayer’s income, tax would otherwise be avoided, or over taxation would result.
inapeciai	or alterations in assessments as he considers necessary
cases,
In applying this provision regard shall be had to the amount of tax paid or payable under the Unemploj'ment Relief Acts.

Adjustment 13* Where during any income year any person whenineome dcrives income from wages while in the employ of more several than One employer and the total amount of tax, if any, employers, deducted by his employers is less than the amount of

tax which would have been deducted if the total income from wages were derived from one employer, the Com­ missioner may assess such person on the total income from wages, together with the net assessable income, if any, derived by him during such income year as if such income were net assessable incomo.

This section shall extend, mutatis mutandis, to income from employment, as defined in the Unemployment Kelief Acts, derived, either before or after the commencement of this Act, before the first day of December, one thousand Bine hundred and thirty-three.

PART

Special Income and Wages Tax (Management) Act. 121

No. 13,1938,

PART III.

E ktubxs , etc .

!14r. (1) Tlip returns made in pursuance of a notice Ectuma.

issued under the provisions of section thirty-eight of the Principal Act shall be deemed to be also made under and for the purpose of this Act.

The regulations may prescribe forms of return to be made in respect of incomes assessable for Si>ccial Income Tax and Wages Tax and in respect of which a return under tlie Principal Act is not required hy the Commis­ sioner.

(2) The Commissioner may, from time to time, by notice publislied in the Gazette, require every employer lo furnish a return setting out such information as may be required relating to numbers, groups and earnings of employees, amounts of tax collected from employees or snch similar matters as may be prescribed.

1 5 .        (1) The provisions of Part IV {Returns and Machinery

Assessments) ; Part Y (Objections and Appeals) ; Part of^Prind î VI (Collection and Recovery of Tax) ; Part VII (Penal Act to apply Provisions); and Part VIII (^Miscellaneous) comprising

sections thirty-eight to ninety-two inclusive of the Prin­ cipal Act, and any regulations made to give effect to such sections, shall be applicable to the tax as if such taxes were the income tax under the Principal Act.

(2) The Commissioner may exercise all the powers of the hoard under sections eighty-eight and cighty-ninc of the Principal Act in respect of any assess­ ment where the tax assessed under this Act or the Un­ employment Relief Acts docs not exceed the sum of ten pounds.

(2) The Unemployment Relief Acts are amended AnK-uament

by omitting from subsection two of section twenty-two

the word “ five” and bv inserting in lieu thereof the word s. 22 (2).

“ ten.”

PART

123              Special Income and Wages Tax (Management) Act.

No. 13,1933.

PART IV.

"Wages T ax.

Tai: on	1 6 .	(1) "Willi rc’giird to the tax payablo upon income
3 lie 0 mo

from	from wages, the following provisions shall have efi'ect:—■
wages.

(a) Ev’ery employer sliall collect from his em­ ployees, by ilednction or otherwise, tax in the aniomits or at the rate or rates as may be fixed by any Act.

(b) (i) Every employer shall kceii such records as are prescribed of all payments, amounts credited, or allowances made, by him to his employees.

(il)  Every employer the nnmher of whose em­ ployees liable to tax is not less tiiaii ten (or sncli otlier iinmber as may be prescribed) shall pay to the Commissioner at snch times and in such manner as are prescribed, the amount of tax payable upon such pay­ ments credits and allowances and shall affix flic oflicial receipts in rcsiiect of such ]iayments to such records in the manner prescribed,

(iii)  Every employer the number of whose em­ ployees liable to tax is less than ten (or such other number as may be prescribed) shall affix lo such records in the prescribed manner llie prescribed AVages Tax Stamps to the I'alue of the tax payable upon snch payments credits and allowances and shall cancel such stamps at sneli limes and in sneli manner as an* jirescribcd.

(c) AVhcrc the iinmber of employees liable to tax falls below ten (or sueli other number as may be jireseribed) the enpdoyer shall eontinne to pay the tax and otherwise follow the procedure laid down in subiiaragrapli two of paragraph (b) of this subseelion until antliorised by tlie Commissioner in writing to affix and cancel tlie

prescribed

special Income and Wages Tax (Management) Act. 123

Mo. 13,1933,

pi'CJ-criiK'd Wfigps T;ix Stamiis in the iimimci' ]U'ovklL‘(l ill su])])ariigTapli 11 iron of .̂ uoh pai'a- grapli (It). Xotwithstanding' llio ininiber of oniployoos liable to tax the Commissiom'r may by notion in writing direot any employer to pay tlie tax or aflix and cancel Wages Tax Stamps as lie may determine.

Upon application by any employer the Com' inis.sionoi' may ]iermit sncli employer to ebange from one nietliod of payment to the other method: Provided that w'here such jici'mission i.s given tlie employer shall adhere to such other method until he is authorised by the Commis­ sioner to alter such nietliod.

(cl) Every employer shall—■

(i)   send to the Commissioner, as and when Jireseribed, snch records or sucdi part thereof as may be prescribed;

(ii)   send to the Commissioner, ujion notice in writing from the Commissioner, sueb records as may be specified in such noti'S';

(iii)   ju'odiK'e sncli records for insiiectioii to any jierson authorised either generally or ill a jiaiiionlar case by the Commissioner to iiisjicct such record.s. For the jiiiriiose of this subparagrajili any sncii jierson sliall have the jiowers jirovided by section eiglity-tlve of the Principal Act.

(e) Ihie (Vnimiissioiier ma>' rccpiii'e an emjiloyer to prnvidi' or give security to an amount and in sncli manner as may be aj(proved by liim for jiaynient of the tax in any jiarticular caise.

(2) Sub.secticm one of this section shall not ajiply in rc'Sjiect of an employee casually employed in a domestic or other cajiacity and otherwise than in eon- iiecticm with the hnsiness of the employer.

(a) "Wages Tax Stamps shall be jircpared and

issued by the Commissioner of Stamp Duties, who shall

jirovido for the distribution ami sale thereof.

Such

124.             Special Income and Wages Tax (Management) Act.

Kq.18, 1983.	stamps shall be offered for sale or dealt in only by the Commissioner of Stamp Duties and by olEcers of such other Departments of the State and the Common­ wealth as are approved of by him.
Any person who purchases Wages Tax Stamps other than from the Commissioner of Stamp Duties or from an olEcer of such other Department as aforesaid acting in his official capacity, shall be guilty of an offence against this Act and shall, upon summary conviction, be liable to a penalty of not less than two pounds and not exceeding one hundred pounds.
Any person other than the Commissioner of Stamp Duties or an officer of such other Department as afore­ said acting in his official capacity, who offers for sale or exchange or deals in Wages Tax Stamps shall be guilty of au off mice against this Act and shall, upon summary conviction, be liable to a penalty of not less than two pounds and not exceeding one hundred pounds.
(4) The regulations may apply, with such modi­ fications and adaptations as the Grovenior thinks fit in respect of any such stamps, all or any of the provisions (including penal provisions) of the Stamp Duties Act, 1920-193.'), or the Entertainments Tax (Management) Act, 1929.

(5) Where the Commissioner is satisfied:—

(a)	that an employer has purchased Wages Tax Stamps for the purpose of stamping the pre­ scribed records of wages; and
(b)	that such stanpîs liave been so lost or destroyed that they will not be used by any person for the purpose of stamping prescribed records of wages,

he may exempt such employer from coniijliance with such part of the provisions of paragraphs (b) and (d) of subsection one of this section as he considers just.

(6) Every employer shall preserve the prescribed records for a period of three years from the last date of payment shown thereon:

Provided that any employer may, with the consent in writing of the Coininis.sioner, destroy any such records at any time during such period.

(7)

special Income and Wages Tax (Management) Act. 125

(7) Any person ■who practises or Is concerned in any franduleiit act, contrivance or device not specially provided for by law, witli intent to defraud Ilis ilajesty of any tax under this Act, sliall be guilty of an offence against this Act and shall be liable upon conviction by a court of summary jurisdiction to a ])cnalty not exceeding two hundred pounds or upon conviction upon indictment to imprisonment for a term of not more than twelve months.

(8) Any cnijiloycr who fails to carry out or observe any provision of Ibis section sliall, unless he lias been exeni[)ted from the carrying out or observance of such provision under this section, be liable to account for and pay to the Commissioner any tax which by or because of his failure remains unjiaid, together with a fine to be fixed by the Commissioner not exceeding ten per centum of such tax: Provided that upon sufficient cause being shown to tlie satisfaction of the Commissioner such fine may be remitted or I'cdueed by him.

Such employer sliall, upon summary conviction, be liable to a penalty of not less than two pounds and not exceeding two hundred pounds, or upon convic­ tion upon indictment to imprisonment for a term not exceeding twelve months, and the court before which the employer is coiivieted may at the time of the conviction or at any time tiioreafter order the payment of the amount of tax and/or fine certified by the Commissioner to be unpaid.

(9) (a) Til any prosecution under this section the Avermentix

averment of the iirosecutor or plaintiff contained in the sumcient.

information, complaint, declaration or claim shall bo wAî h)“̂ m«

lirima facie evidence of the matter or matters averred. ■. Et.

(b) This subsection shall apply to any matter

so averri'd altliougb—

(i)  evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or

(i!) the matter averred i.s a mixed question of law and fact, but in that case the averment shall be prima facie evidence of tlic fact only.

(o)

126              Special Income and Wages Tax (Management) Act.

Ko. 13,1933, (c) Any evidence given by witnesses in support or rebutted of the mntter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diininislied by reason of this subsection.

(d) Tlie foregoing ]irovisions of this sub­

section sluill not apply to—■

(i)  an averment of the intent of the defendant to proceedings; or

(ii) proceedings for an indictable offence.

(e) This subsection shall not lessen or affect

any onus of proof otherwise falling on the defendant.

(10) Any proceedings in respect of an offence against this section or against any regulations made in respect of the matters therein referred to may bo taken at any time not exceeding six months from tlie time when the facts first came to the knowledge of the Commis­ sioner, and may be taken by him or by some person appointed by liim in writing, either generally or in a par­ ticular case.

(11) This section shall not apply in any case where the employer is the Crown in right of the Com­ monwealth of Australia.

17 , (1) The Governor may arrange with the Gover­

Arraiigp-

monts with	nor-General of the Gommoiiwealtli of Australia, acting
tlie Comnioii-	with the advice of the Federal Executive Council, that the taxation under the law of the State of New South Wales of the salaries and allowances of the persons referred to in snhsection four of section nineteen of the (Commonwealth) Financial Emergency Acts, 1931, to the extent to whiclt such taxation is permitted by or under that section, shall be deducted from the periodical pay­ ments of the salary and allowances of those persons and shall be paid to the State of New Smith Wales in snch maimer and at sndi times as are provided liy the arrange­ ment,
(2) Expressions used in subsection one of this section shall have the meanings which those ex]>resstoiis hear in subsection four of section nineteen of the (Com­ monwealth) Financial Emergency Acts, 1931,

Special Income and Wages Tax (Management) Act. 127

(.“I) "Whci'o any ai'i'angenient niKltu’ subsection

one of tliis section has been entered into the Governor T;iwi,im;i-

sindl by ]iro('lmnntion publislied in tbe Gazette notify the

fact that such arrangeineiit has been entered into. Tlie

notification shall set out in full the terms of such arrange­

ment.

'

(4) The persons in respect of Avhom any such arrangement as is referred to in this section may be or has been entered into, stialt be deemed to be employees of tbe Crown in riglit of tlie Common wealth of Australia and the Crown in right of the Commonwealth of Aus­ tralia shall to the extent to which any snch arrangement proVhies for the deduetion of tax from the salaries and allowances of those persons bo deemed to be bound to collcet tax from those iiersons.

1 8 .        (1) h’or tlie i)Ui'])ose only of enabling the G over­

nor and the Governor-General of the Co mi non wealth of "	'
Australia to enter into an arrangement under the autho­ rity of section seventeen of tliis Act in relation to the Wages Tax jiayabh' niidcr this Act at sueli rate or rates as may lie fixed by any Act, tbe provisions of this Act under wliidi tlie Crown in riglit of the Conniionwealtli of Australia is deemed to be an employer siiall ba\ e force and effect upon the ])assiiig of this Act.
(2) Save as jirovided in subsection one of this section, lli(‘ provisions of this Act under which tlie Crown in right ol' tlie Coiiimoiiwcalth of Ansti'alia is deemed to be an cmidoyer shall not have any force or effect for any purpose whatsoever, ^^nless and until tlie Governor by jiroelamatlon ]mblished in the Gazette pursuant to sub­ section three of seition seventeen of this Act notifies that an arrangement such as is referred to in subsection one of this section lias been entered into,
{.‘1) trjion the publication of such proclamation in the Gazette, the ]>revisions of this Act under Avliich the (h'own in right of the Commonwealth of Ansfralia is deemed to he an employer shall have full force and effect for all jnirjioscs.

TART

128              Special Income and Wages Tax (Management) Act.

Ho. IS, iSSS.

PART V.

G e n e r a l .

Service of	IJ). Wlierti in pursuance of the regulations any notice or otlier communication is required or authorised to be served upon any person by post, the service may be effected by prepaid letter post addressed to the person at his last known place of business or abode in New South Wales, and such seiwice shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by the addressee.
notieea by
post.
Begnla~	!20. (1) The Governor may make regulations not in- oonsistent with this Aet, jirescribing all matters which are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act.
tiona.
(2) The Governor may when no other penalty is provided for impose a penalty not exceeding fifty pounds for any contravention of, or failure to comply with this Act, or any regulations made thereunder.

(3) The regulations shall—■

(a) be published in the Gazette;

(b)	take effect from the date of publication or from a later date specified in the regulations;
(c)	be laid before both Houses of Parliament within fourteen sitting days after the publication thereof if Parliament is then in session, and if not, then within fourteen sitting days after the eommcncement of the next session.

If either House of Parliament pass a resolution of which notice has been given at any time within fifteen sitting days after such regulations have been laid before such House disallowing any regulation or part thereof, such regulation or [)art shall thereupon cease to have effect.

(4) Any penalty imposed by the regulations may be recovered in a summary manner before a police or stipendiarj" magistrate or any two or more justices.

SMALL