Special Tax Assessment Acts Revision Act 1937 (WA)

1937.] Special Tax Assessment Recision. [No. 47.

SPECIAL TAX ASSESSMENT

REVISION.

1 0 AND 2° Oho. VI., No. XLVI I.

No. 47 of 1937.

AN ACT to make certain amendments to the special tax assessment Acts known as the Financial Emergency Tax Assessment Act, 1932-1937 ; the Hospital Fund Act, 1930-1931 ; and the Gold Mining Profits Tax Assessment Act, 1934: con- sequent on the passing of the Income Tax Assess- ment Act, 1937 ; to make provision for the con- solidation and reprinting of the said special tax assessment Acts with their respective amend- ments ; and for other purposes consequent thereon or incidental thereto.

[Assented to 18M January, 1938.1

BE it enacted by the King's Most Excellent Majesty,by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows :-

PART I.—PRELIMINARY.

1. This Act may be cited as the Special Tax Assess- Short mi.

meld Acts Revision Act, 1937, and shall come into opera- tion at the same time as the Income Tax Assessment Act,

No. 47.] Special Tax Assessment Revision. [1937.

Parts. 2. This Act is divided into Parts as follows :-

PART I.--PRELIMINARY.

PART IL-FINANCIAL EMERGENCY TAX ASSESS-

MENT ACT, 1932-1937.

PART III.HOSPITAL FUND ACT, 1930-1931.

PART DT.-GOLD MINING PROFITS TAX ASSESS-

MENT Acm, 1934.

PART IL-FINANCIAL EMERGENCY TAX ASSESSMENT

ACT, 1932-1937.

Reference to 3. The Financial Emergency Tax Assessment Act, principal Act. 1932-1937, is in this Part referred to as the principal Act.

Amendment 4. Section one of the principal Act is repealed and	of s. 1 of
Principe/ Act. the following section enacted in its place:
short title,
etc. 1. (a) This Act may be cited as the Financial

Emergency Tax Assessment Act, 1932-1937 (Con-

solidated).

(b) Subject to any express provisions of this Act to the contrary it shall be read as one with the In- come Tax Assessment Act, 1937.

Amendment

of s. 2 of 5. Section two of the principal Act is amended as

principal Act. follows :-

(a) by inserting a new definition at the beginning of

the list of definitions in the section as follows :—

"Assessable income" means all amounts which

under the provisions of the Income Tax Assess-

inent Act, 1937, are included in the assessable

income of a taxpayer and includes income aris-

ing or accruing to any person from Western

Australian Government Stock and Treasury

bills. The term does not include

(1) salary or wages unless objection is taken under section ten to the payment of tax according to the method pre- scribed in section nine ;

(21 dividends received by a taxpayer;

k b) by striking out the term "Commissioner" and the

definition relating thereto and substituting the

following:

"Commissioner" means the Commissioner of Taxation appointed under the Income Tax Assessment Act, 1937;

1937.] Special Tax Assessment Revision. [No. 47.

(c)	by	strikino. out the term "income" and the defini-
tion relating thereto; a

(d) by inserting the following additional definition

after the definition of "member of a family"

"Net assessable income" means the assess- able income after making therefrom the deduc- tions allowed by the Income Tax Assessment Act, 1937, in ascertaining the taxable income of a taxpayer with the exception of the deductions under paragraphs (a) and (b) of subsection (1) of section seventy-four and paragraph (c) of the same subsection (to the extent that the taxes referred to in such last-mentioned paragraph are not incurred in the production of income) and with the exception also of the deductions under paragraph (a) of subsection (1) of sec- tion seventy-eight and sections seventy-nine and eighty-one, and of the exemption provided by section one hundred and twenty of that Act;

(e) by striking out the definition of "salary or

wages" and substituting the following:—

" Salary or wages" includes fees, commission, allowances, or payments to any employee as such or to any director of a company or to any member of a board, trust or commission and commission paid to agents and all assessable income specified in paragraphs (f) and (g) of subsection (2) of section seventeen of the In- come Tax Assessment Act, 1937.

6. Section four of the principal Act is amended as Amendment of 4 of

follows:— principal Act.

(a)	by striking out the word "income" in paragraph (c) of subsection (1) and substituting the words "net assessable income";
(b)	by substituting the words "net assessable income" for the word "income" where it occurs as the fifth word in line one of both subparagraph (i) and subparagraph (ii) of paragraph (d) ;

7. Section five of the principal Act is repealed and hoirestilneort

the following new section enacted in its place:— principal Act.

5. (1.) Subject to the provisions of this Act the Ioifilp&axition

net assessable income of a taxpayer shall be subject

to the imposition of the financial emergency tax.

No. 47.] Special Tax Assessment Revision. [1937.

(2.)

Financial emergency tax shall be payable in each year of assessment under the Income Tax Assessment Act, 1937, and shall be calculated on and payable in respect of the net assessable income of a taxpayer for the year of income next preceding the year of assessment : provided that this subsection shall be read subject to the provisions of section eight.

(3.)

The amount of tax assessed under this Act shall be due and payable to the Commissioner on behalf of the department by every taxpayer within thirty days after service by post of a notice of assess- ment of such tax.

(4.)

Subject to any express provisions of this Act, all the provisions of Part IV. and Part VI. of the Income Tax Assessment Act, 1.937, shall apply with the necessary modifications in relation to returns and assessments and the collection and recovery of tax under this Act, but the return rendered by any per- son under the Income Tax Assessment Act, 1937, for any year of income may be utilised by the Com- missioner for the purpose of making an assessment under this Act and such return shall be deemed to have been furnished to all intents and purposes for the purpose of this Ac,t.

Amendment

of s. 6 of 8. Section six of the principal Act is amended

principal Act.	(a)	by striking out the word "forty-three" in the second line and substituting the words "one hundred and fifty-five";
(b)	by striking out the words and figures "Land and Income Tax Assessment Act, 1907-1931," and substituting the words and figures "Income Tax Assessment Act, 1937."

Amendment of 9. Section seven of the principal Act is amended by

s. 7 rin -

cipal Act. striking out the words and figures "Land and Income Act

Tax Assessment Act, 1907-1924," in the third line of the section and substituting the words and figures "Income Tax Assessment Act, 1937."

Amendment

of s. 8 of	10. Section eight of the principal Act is repealed and
Act.

principal the following substituted:—

Taxing of 8. (1.) Every insurance company which under

Companies. the provisions of subsection (1) of section nineteen of the Income Tax Assessment Act, 1937, is required

1937.] Special Tax Assessment Revision. [No. 47.

to pay duty assessed under the provisions of section eight of the Dividend Duties Act, 1902, and its amendments shall pay to the Commissioner on be- half of the department in addition to such duty finan- cial emergency tax at the rate fixed by Parliament in respect of every three pounds two shillings and six- pence of premiums received by any such company up to and including the thirty-first clay of December, one thousand nine hundred and thirty-seven, but ex- cluding any portion of such premiums actually paid away by way of reinsurance effected in the State with any other company.

(2.) For the year of tax ending on the thirtieth clay of June, one thousand nine hundred and thirty- eight, and for each year of tax thereafter, every com- pany shall pay to the Commissioner on behalf of the department financial emergency tax on its net assess- able income for the preceding year of income at such rate as shall be declared by Parliament: provided that every company which is subject to the provisions of subsection (1) of this section shall for the year of income ending on the thirtieth day of June, one thousand nine hundred and thirty-eight, or the accounting period which has by leave of the Commissioner been substituted for the year of in- come ending on that date be liable to pay tax on one half only of such income, but at the rate of tax applicable to the whole of the income for that year of income or accounting period.

(3) In ascertaining the net assessable income for the purpose of this section the exemption provided by section one hundred and twenty-two of the In- come Tax Assessment Act, 1937, shall be allowed.

11.    Section sixteen of the principal Act is repealed Amendment

of

and the following new section is substituted :— Principal of Act.

16. Any person who is dissatisfied with any Appeals.

assessment under this Act shall have the same right of objection and appeal as is accorded to a taxpayer under the Income Tax Assessment Act, 1937, and the provisions of Part V. of that Act shall accordingly apply with all necessary modifications.

12. (1) The principal Act as amended by this Act Citation of principal Act.

may be cited as the Financial Emergency Tax Assess-

ment Act, 1932-1937 (consolidated):

No. 47.] Special Tax Assessment Revision. [1937.

Provision for (2.) The principal Act as amended by this Act shall

reprinting.

be reprinted by the Government Printer under the super-

vision of the Clerk of Parliaments.

(3.) In any such reprint

(a)	the cross-references, sectional, and subsectional numbers shall be adjusted where necessary and suitable references made in the margins of sections;
(b)	the short title shall be amended to conform to the provisions of subsection (1) of this sec- tion.

PART III.—THE HOSPITAL FUND ACT, 1930-1931.

Reference to

principal Act. 13. The Hospital Fund Act, 1930-1931, is in this Part

referred to as the principal Act.

New section

substituted	14.	Section one of the principal Act is repealed and
principal Act.

for s. 1 of the following new section enacted in its place:-

Short title. 1. (1.) This Act may be cited as the Hospital

Fund Act, 1930-1937.

(2.) Subject to any express provisions of this Act to the contrary, it shall be read as one with the Income Tax Assessment Act, 1937, and the Hospi- tals Act, 1927.

S. 2 of 15. Section two of the principal Act is amended as

principal Act

amended. follows :—

(a) by inserting a definition at the beginning of the section as follows :—

"Assessable income" means all amounts which under the provisions of the In- come Tax Assessment Act, 1937, are included in the assessable income of a taxpayer and includes income arising or accruing to any person from Western Australian Government Stock and Treasury bills, The term does not include

(1) salary or wages unless objection is taken under section ten to the pay- ment of tax according to the method prescribed in section nine;

1937.] Special Tax Assessment Revision. [No. 47.

(2) dividends received by a taxpayer ;

(b) by striking out the term "Commissioner" and the definition relating thereto and substitut- ing the following :—

" Commissioner" means the Commissioner of Taxation appointed under the Income Tax Assessment Act, 1937;

(c) by striking out the term "income" and the

definition relating thereto ;

(d) by inserting the following definition after the

definition of "Minister "

"Net assessable income" means the assess- able income after making therefrom the deductions allowed by the Income Tax Assessment Act, 1937, in ascertain- ing the taxable income of a taxpayer, with the exception of the deductions under paragraph (a) of subsection (1) of sections seventy-eight, seventy-nine, and eighty-one ; and of the exemption provided by section one hundred and twenty of that Act;

(e) by adding a definition at the end of the section

as follows :—

"Salary or wages" includes fees, commis- sion, allowances or payments to any employee as such or to any director of a company, or . to any member of a board, trust, or commission, and com- mission paid to agents, and all assess- able income specified in paragraphs (f) and (g) of subsection (2) of section seventeen of the Income Tax Assess- ment Act, 1937.

16. Section four of the principal Act is repealed and Repealetaninedn t

the following new section is enacted in its place :—	principal Act.
of s. 4 of

4: Subject to the provisions of this Act every Imposition of tax.

person shall be liable to contribute to the fund an amount calculated at such rate (not exceeding one

No. 47.] Special Tax Assessment Revision. [1937.

penny half-penny in the pound in respect of his in- come, salary, or wages during such time as Parlia- ment may declare and enact:

Provided that every person-

(a)	in receipt of salary or wages of less than one pound a week and having no other source of income; or
(b)	whose net assessable income together with his salary or wages (if any) is in the aggregate less than fifty-two pounds a year

shall be exempt from liability to contribute to the

fund.

Provided further-

(i)    that in assessing the amount of such contri- bution board and lodging supplied by an employer for his employee in respect of wages not less than one pound a week shall be deemed to be equivalent to additional wages at the rate of one pound per week;

(ii)    that a person in receipt of payments from a superannuation fund to which he has con- tributed shall be exempt from liability to contribute to the fund in respect of a pro- portionate part of each payment in ratio to his contribution to such superannuation fund.

Repeal and	17. Section five of the principal Act is repealed and
re-enactment

of s. 5 of	the following new section is enacted in its place:—
principal Act.

Method o tax. 5. (1.) Subject to the provisions of this Act the

tax. net assessable income of a taxpayer shall he subject

to the imposition of the contribution or tax imposed

by this Act.

Contributions to the fund shall be payable in each year of tax under the provisions of the Income Tax Assessment Act, 1937, and shall be calculated on and payable in respect of the year of income next preceding the year of assessment on the net assess- able income of the taxpayer.

(2.)

The contribution to the fund shall be due and payable to the Commissioner on behalf of the depart- ment by every contributor thirty days after service by post of a notice of assessment.

(3.)

1937.1 Special Tax Assessment Revision. [No. 47.

(4.) Subject to the express provisions of this Act all the provisions of Part IV. and Part VI. of the Income Tax Assessment Act, 1937, shall apply with the necessary modifications in relation to returns and assessments and the collection and recovery of tax under this Act, but the return rendered by any per- son under the Income Tax Assessment Act, 1.937, may be utilised by the Commissioner for the purpose of making an assessment under this Act and such re- turn shall be deemed to have been furnished to all intents and purposes for the purpose of this Act.

18. Section six of the principal Act is amended— omendme ft

principal Act.

(a)	by striking out the word "forty-three" in the second line and substituting the words "one hundred and fifty-five";
(b)	by striking out the words and figures "Land and Income Tax Assessment Act, 1907-1924," and substituting the words and figures "Income Tax Assessment Act, 1937."

19. Section seven of the principal Act is amended by Amendment

striking out the words and figures "Land and Income VrinsCip7al°fA	cti
Tax Assessment Act, 1907-1924," in the third and fourth lines of the section and substituting the words and figures "Income Tax Assessment Act, 1937."

20. Section eight of the principal Act is repealed and

Repeal and

re-enactment

the following substituted:-

of s. 8 of

principal Act.

8. (1.) Every insurance company which under

Tax payable

the provisions of subsection (1) of section nineteen

by companies.

of the Income Tax Assessment Act, 1937, is required to pay duty assessed under the provisions of section eight of the Dividend Duties Act, 1902, and its amendments, shall pay to the Commissioner on behalf of the department in addition to such duty a contri- bution to the fund at the rate fixed by Parliament in respect of every three pounds two shillings and sixpence of premiums received by any such company up to and including the thirty-first day of December, one thousand nine hundred and thirty-seven, but ex- cluding any portion of any such premiums actually paid away by way of reinsurance effected in the State with any other company.

No. 47.] Special Tax Assessment Revision. [1937.

(2.) For the year of tax ending on the thirtieth day of June, one thousand nine hundred and thirty- eight, and for each year of tax thereafter every com- pany shall pay to the Commissioner on behalf of the department for the preceding year of income or for the accounting period which has by leave of the Com- missioner been substituted for that year of income contributions to the fund on its net assessable income at the rate fixed by Parliament: provided that every company which is subject to the provisions of sub- section (1) of this section shall for the year of in- come ending on the thirtieth day of June, one thou- sand nine hundred and thirty-eight, or the account- ing period which has by leave of the Commissioner been substituted for the year of income ending on that date be liable to pay tax on one half only of such income : Provided further, that nothing in this subsection shall apply to shipping companies.

In ascertaining the net assessable income for the purpose of this section the exemption provided by section one hundred and twenty-two of the Income Tax Assessment Act, 1937, shall be allowed.

(3.)

Citation of

principal Act 21. (1.) The principal Act as amended by this Act

as amended.	may be cited as the Hospital Fund Act, 1930-1937.
Provision for

The principal Act as amended by this Act shall

be reprinted by the Government Printer under the super-

vision of the Clerk of Parliaments.

(2.)

reprinting.

(3.) In any such reprint

(a)

the cross-references, sectional and subsectional numbers, paragraphs and subparagraphs shall be adjusted where necessary and suitable references made in margins to the sections;

(b)

the short title shall be amended to conform to

the provisions of subsection (1) of this section.

PART IV.-GOLD MINING PROFITS TAX ASSESSMENT

ACT, 1934.

Reference to 22. In this Part the Gold Mining Profits Tax Assess- ment Act, 1934, is hereinafter called the principal Act.

principal Act.

Repeal and	23. Section two of the principal Act is repealed and
re-enactment

of s. 2 of	the following new section enacted in its place:—
principal Act.

Act to be read	2. Subject to any express provisions of this Act
with Income

Tax Assess-	to the contrary this Act shall be read as one with the
ment Act,	Income Tax Assessment Act, 1937.

1937.

1937.1 Special Tax Assessment Revision. [No. 47.

24.    Section three of the principal Act is amended— Amendment

of B. 3 of

(a) by striking out the definition of "Commissioner" principal Act.

and substituting the following :—

" Commissioner " means the Commissioner of Taxation appointed under the Income Tax Assessment Act, 1937.

25.    Section five of the principal Act is amended by Amendment

of a. 4 of

striking out the words— principal Act.

"net profits of every company as assessed for the duty payable by such company under the Dividend Duties Act, 1902,"

and substituting the words

"taxable income of every company as assessed

under the Income Tax Assessment Act, 1937, subject

however to the provisions of section ten of this Act."

26. Section six of the principal Act is repealed and Repeal and re-enactment

the following new section is enacted in its stead:—

of s. 6 of

principal Act.

6. As and when the Commissioner assesses a Assessments.

company for income tax under the Income Tax Assessment Act, 1937, he shall also assess the com- pany for goldmining profits tax and serve the com- pany with a notice of assessment.

Section seven of the principal Act is amended by striking out the word "twenty-eight" in line three and ;rinsapal Act. substituting the word "thirty." Afmnd7me0V e

27.

28.    (1.) Subsection (1) of section ten of the princi- Amendment

pal Act is amended by striking out the words and figures	prinipal Act.	;
"subsection (9) of section six of the Dividend Duties Act, 1902," in the first and second lines of the subsection and substituting the words and figures "subsection (1) of section one hundred and twenty-two of the Income Tax Assessment Act, 1937," and by striking out the last two lines in the subsection and substituting the words "sec- tion one hundred and forty-nine of the Income Tax Assessment Act, 1937."
(2.) Subsection (2) of section ten of the principal Act is amended by striking out the words "subsection (9) of

No. 47.] Special Tax Assessment Revision. [1937.

section six of the Dividend Duties Act, 1902," and substi-

tuting the words "subsection (1) of section one hundred and twenty-two of the Income Tax Assessment Act, 1937," and by striking out the words and figures "sub- section (1) of section six of the Dividend Duties Act, 1902," at the end of the section and substituting the fol- lowing words and figures "section one hundred and forty- nine of the Income Tax Assessment Act, 1937."

Amendment

of s. 11 of 29. Section eleven of the principal Act is repealed and

Principal Act. the following new section is enacted in its place :—

Tax is a debt	11. The Gold Mining Profits Tax charged and payable under this Act shall be a debt due to His Majesty from the companies by which such tax is payable.
due to the
King.
Amendment

of s. 13 of30. Section thirteen of the principal Act is amended

principal Act. by striking out the words and figures "section thirty of

the Dividend Duties Act, 1902," in the second line of sub- section (1) and substituting the words and figures "sec- tion one hundred and seventy of the Income Tax Assess- ment Act, 1937," and by striking out the word "duty" in the fourth line and substituting the word "tax."

Repeal and	31.	Section fifteen of the principal Act is repealed
re-enactment,

a. is, prin-	and the following new section substituted:-
cipal Act.

Incorporation	15. Subject to the express provisions of this Act
of Income

Tax Assess-	all the provisions of Part IV. and Part VI. of the
ment Act,
1937, Parts	Income Tax Assessment Act, 1937, shall apply with
IV. and VI.
the necessary modifications in relation to returns and assessments and the collection and recovery of tax under this Act, but the return rendered by any per- son under the Income Tax Assessment Act, 1937, may be utilised by the Commissioner for the purpose of making an assessment under this Act, and such return shall be deemed to have been furnished to all intents and purposes for the purpose of this Act

Citation of	32.	(1.) The principal Act as amended by this Act
principal Act

as amended.

may be cited as the Gold Mining Profits Tax Assessment

Act, 1934-1937.

Reprinting.

(2.) The principal Act as amended by this Act shall be reprinted by the Government Printer under the super- vision of the Clerk of Parliaments.

1937.] Special Tax Assessment Revision. [No. 47.

(3.) In any such reprint

(a)

section eight of the principal Act (the operation

of which is now exhausted) may be omitted;

(b)

the cross references shall be adjusted and suit- able references shall be made in the margins of the sections.

(c)

the short title shall be altered to conform to

subsection (1) of this section.