Special Income and Wages Tax (Management) Amendment Act 1937 (NSW)

SPECIAL INCOME AND WAGES

TAX (MANAGEMENT) AMEND­

MENT ACT.

Act No. 13, 1937.

An Act to make certain provisions in relation to rebates from Special Income Tax and from Wages Tax; for these and other purposes to amend the Special Income and Wages Tax (Management) Act, 1930, in certain res­ pects ; and for purposes connected therewith. [Assented to, loth October, 1937.]

’ — ’

1 3 E it enacted by the King's Most Excellent Majesty f j by and with the advice and consent of the Legis lative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows ;—

S h o r t t i t le . 1* (1) This Act may be cited as the “ Special Income

and Wages Tax (Management) Amendment Act, 1937.”

(2) The Special Income and Wages Tax (Manage­

ment) Act, 193G, is in this Act referred to as the Princi­

pal Act.

'.1

Special Income and Wages Tax (Management) 123

Amendment Act. No, 13, 1937.

(3) The Principal Act as amended by this Act may

be cited as the Special Income and Wages Tax (Manage­

ment) Act, 1936-1937.

Ariondniont of

2 , The Principal Act is amended— Act No. 43.

s. 2 (2).

(a) (i) by omitting from the definition of “ Assess­ able income” in subsection two of section two the words “ on New South Wales articles” and by inserting in lieu thereof the words “ who are not on articles entered into out of New South W ales” ;

(ii)   by omitting from the same definition the words “ income exempt from tax under this Act or” ;

(b) by inserting after the definition of “Assessable income” in the same subsection the following now definition:—

“ Dependant” moans a person who resides in

Australia and wlio is wholly maintained

■ by the taxpayer and who is the spouse of the taxpayer or is a child under the age of sixteen years. A spouse shall be deemed to be wholly maintained if the net amount of income derived by her from all sources does not exceed one hundred pounds.

3 . (1) The Principal Act is further amended— i-urthpr

(a) by inserting in subsection one of section eight l;)3-K 9 8.

after the word “ shall” where firstly occurring,	(Kxemptions.)
the words “ subject to this A ct” ;

(b)	by inserting in paragraph (h) of the same sub­ section after the word “ hundred” the words “ and fifty-six” ;
(c)	by omitting paragraph (i) of the same subsec­ tion and by inserting in lieu thereof the follow­ ing paragraph:—

(i)      the income from wages 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, or at a rate not exceeding three pounds poi

week

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Ho. 18,1987. Amendment Act.

week or the equivalent hourly or daily rate if derived after the thirtieth day of November, one thousand nine hundred and thirty-seven:

Provided that this exemption shall not

apply to any income from wages derived

'	by an employee whose total income from all sources during the years of income ended on the thirtieth day of June, one thousand nine hundred and thirty-six and one thousand nine hundred and thirty- seven exceeds one hundred and four
'	pounds or if derived in any subsequent year of income exceeds one hundred and fifty-six pounds, in either of which cases such income from wages shall be deemed to be net assessable income of the year of income in which it is received.

(d) by inserting at the end of the same subsection the following new paragraph:—

(m) income derived from a pension by any person domiciled in this State, whose total income from all sources during the year of income does not exceed two hundred pounds.

(2) The amendments effected by paragraphs (b)

and (d) of subsection one of this section shall apply only to income derived during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-eight or during any subsequent year of income.

Further

amendment of	4 . The Principal Act is further amended—■
Act No. 43.

1936, 8. 10. /	(a) by inserting in subsection three of section ten
income.)

(Net assessable

after the word “ paragraph” the symbol and

words “ (1) of subsection” ;

(b) by inserting in paragraph (b) of subsection six of the same section after the Avord “ under” the words “ paragraph (a) of subsection one o f” ;

(c) (i) by omitting from paragraph (b) of subseC' tion seven of the same section the symbols “ (b), (c )” and by inserting in lieu thereof the symbols “ (a), (b), (c), (d ).”

(ii)

Special Income and Wages Tax (Management) 12®

Amendment Act. ô. is, i9S7.

(ii) by inserting at the end of the same subsec- _

tion the following new paragraph;— •

(c) where a dividend is appropriated

wholly and exclusively from the profits or income specified in paragraphs (a), (b), (c), (d) or (f) of section fifty-three of the Prin­ cipal Act, such profit or income shall be excluded from the apportionment under paragraph (b) of this subsection.

5 .        The Principal Act is further amended by inserting

at the end of section twelve the following new subs.ec-Act no. 4s.

tions:—

(Rebate of

tax.)

(3) Any person (other than a company) who is domiciled in this State shall be entitled to a rebate of tax in his assessment of—•

(a)	in the case of net assessable income de­ rived during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-seven—a sum of fifteen shillings in respect of (?ach dependant;
(b)	in the case of net assessable income derived during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-eight, and during any subsequent year of income—a sum of one pound six shillings in respect of each

' dependant. .

(4) (a) The rebate allowable under paragraph (a) of subsection three of this section shall be deemed to be allowed in respect of the period commencing on the first day of .De­ cember, one thousand nine hundred and thirty-six, and ending on the thirtieth day of June, one thousand nine hundred and thirty-seven (or in respect of the final seven months where a return is furnished for the twelve months ending on a date other than the thirtieth day of J une, one thousand nine hundred and thirty-seven). Where any

person

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Ko, 13, 1937. Amendment Act.

person is a dependant for part only of tliat

' period a proportionate part of the sum of fifteen shillings shall be allowed as a rebate in respect of that person.

(b) Where during any year of income subse­ quent to the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-seven, a dependant is wholly maintained for part only of such

, year of income a proportionate part only of

. one pound six shillings shall be allowed as a rebate in respect of that dependant.

_ (5) Where during the year of income the taxpayer also derives income from wages as defined in this Act the rebate to which the taxpayer would otherwise be entitled under subsections three and four of this section shall not be allowed unless he satisfies the Commissioner that he will not receive the full amount of rebate to which he is entitled from the Wages Tax payable by him during the year next succeeding the year of

. income, in which case the Commissioner may allow a rebate in his assessment to the extent to which the rebate that he would be entitled to has not been so allowed.

(6) Any person (other than a company) domiciled in this State whose total income derived from all sources during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-seven, did not exceed one hundred and fifty-six pounds shall be entitled to a rebate in his assessment for that year of income of an amount of tax equal to seven- twelfths of the tax otherwise payable by him. The rebate under this subsection shall be calcu­ lated upon the amount of tax payable before allowing any rebate under subsection three, subsection four or subsection five of this section.

(7) Any person (other than a company) domiciled

in this State whose total income derived from

all sources during the year of income ended on

the

Special Income and Wages Tax (Management) 127

Amendment Act. 3̂̂ 1937̂

the thirtieth day of June> one thousand nine liundred and thirty-seven, did not exceed two hundred pounds shall be entitled to a rebate in his assessment for that year of an amount of tax equal to seven-twelfths of the tax otherv/ise payable by him upon any income derived from a pension which is included in his net assessable

, income. The rebate under this subsection shall be calculated upon the amount of tax payable before allowing any rebate under subsection three, subsection four or subsection five of this section.

6. The Principal Act is further amended by omitting

subsection seven of section eighteen and by inserting in a.ino. 43,

lieu thereof the following subsection:— (Pr̂ nation

(7) Every employer shall preserve the prescribed declarations made by his employees and the prescribed records unless he obtains the consent in writing of the Commissioner to the destruc­ tion of those declarations and records: ,

Provided that where a period of three years from the last date of payment of wages required to bo entered in any such record has elapsed, an employer may in writing by registered post give to the Commissioner notice of his intention to destroy such declarations or records and may

'	destroy the same after the expiration of three
'	months from the giving of such notice unless the Commissioner has required him to- preserve such declarations or records further.

7 . The Principal Act is further amended by inserting

after section eighteen the following new section:— Aa no. 43,

18a. (1) Subject to this section an employee shall N e w s c o . i s a .

be entitled to a rebate of an amount of sixpence in respect of each dependant from the amount of Wages Tax otherwise payable by him in respect of any week.

(2) Every employee who claims a rebate of tax in

respect of a dependant shall furnish to his em­

ployer within such time and in such manner as

' niay ,

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No. 13,1937. Amendment Act.

may be prescribed, a declaration in duplicate setting out such particulars of that dependant as may be prescribed.

(3) An employee shall not be entitled to any rebate under this section unless he has lodged the pre­ scribed declaration with his employer and shall not be entitled to any rebate in respect of any wages paid more than fourteen days prior to the date of furnishing the prescribed declaration to his employer.

(4) Every employee who has furnished to his em­ ployer a prescribed declaration claiming a rebate in respect of a dependant shall, within fourteen days after any person ceases to be a dependant of sucli employee, furnish to his employer a further declaration as proscribed.

(5) Every employee who claims a rebate in respect of any additional dependant shall furnish to his employer within the time and in the manner prescribed a further declaration setting out such particulars as may be prescribed of all depend­ ants in respect of whom the rebate is claimed.

(6) Every employer shall—

(a) send to the Commissioner, as and when prescribed, the declarations furnished

. by his employees or such part thereof as may be prescribed;

(b)	send to the Commissioner, upon notice in writing from the Commissioner, such declarations as may be specified in such notice;
(c)	produce such declarations for inspec­ tion to any person authorised either generally or in a particular case by the Commissioner to inspect such declara­ tions. For the purpose of this para­ graph any such person shall have the

.	powers provided by section two hundred
.	and ninety-nine of the Principal Act.

? Any

Special Income and Wages Tax (Management) 129

Amendment Act. No. 13,1987.

Any employer who fails to comply with any of the provisions of this subsection shall be liable to a penalty of not less than two pounds and not exceeding fifty pounds.

(7) Any employee who makes a declaration which is false in any material particular or who fails to furnish to his employer within fourteen days after any person ceases to be a dependant of that employee a further declaration in the pre­ scribed manner shall be guilty of an offence and shall be liable to a penalty of not less than two ])ounds and not exceeding fifty pounds, and in addition the Court may order him to pay to the Commissioner a sum not exceeding double the amount of tax that would have been avoided if the declaration furnished by him to his employer had been accepted as correct, or, as the case may be, if each person shoAvn in the declaration last furnished by aim to his employer had been accepted as still being a dependant.

(8) Notwithstanding anything contained in subsec­ tion seven of this section, any employee who makes a declaration which is false in any material particular, or who fails to furnish to his employer within fourteen days after any person ceases to be a dependant a further declaration as required by this section shall be liable to pay the tax avoided and shall also be liable to pay as additional tax the greater of the two follownng amounts:—

(a) the sum of one pound; or

(b) double the difference betw^een the tax properl}^ payable by him and the tax that wmuld be payable if the declaration fur­ nished by him had been accepted as correct, or, as the case may be, if each person shown in the declaration last fur­ nished by him to his employer were accepted as still being a dependant.

(9) The Commissioner may in any case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

E . (10)

130                 Gaming and Betting (Amendment) Act.

No. 13, 1937.

(10) If in any case in wliicli a taxpayer is liable to pay additional tax under this section a taxation prosecution is instituted in respect of the same subject m atter tlie additional tax shall ]iot bo payable unless and until tlie prosecution is Avitlidrawn.