Taxation (Unemployment Relief and Social Services) Amendment Act 1940 (NSW)

TAXATION (UNEMPLOYMENT RELIEF AND

SOCIAL SERVICES) AMENDMENT ACT.

Act No. 3, 1940.

An Act to make provision for certain exemptions from and rebates of tax under the Unemployment Relief Tax (Management) Act, 1939, and the Social Services Tax (Management) Act, 1939; for this purpose to amend the said Acts; and for purposes connected therewith. [Assented to, 30th April, 1940.]

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 New South
Wales in Parliament assembled, and by the authority of the same, as follows :—

P A R T I .

P R E L I M I N A R Y .

( 1 ) This Act may be cited as the "Taxation (Unem­ ployment Belief and Social Services) Amendment Act,

1.

1 9 4 0 . "

P A R T

(2) This Act is divided into Par ts as follows:—

PART	I . — P R E L I M I N A R Y .
PART	I I . — A M E N D M E N T OF T H E U N E M P L O Y M E N T

R E L I E F T A X ( M A N A G E M E N T ) A C T , 1939.

PART I I I — A M E N D M E N T O F T H E SOCIAL S E R V I C E S

TAX ( M A N A G E M E N T ) A C T , 1939 .

PART I I .

A M E N D M E N T OF U N E M P L O Y M E N T R E L I E F T A X

( M A N A G E M E N T ) A C T , 1939 .

2. ( 1 ) The Unemployment Relief Tax (Management)
Act, 1939 , as amended by this Act, may be cited as the
"Unemployment Relief Tax (Management) Act, 1939-

1940."

( 2 ) The Unemployment Relief Tax (Management)

Act, 1939 , is amended—

(a) (i) by inserting in paragraph (h) of subsection

one of section ten after the words "year of income" the words "ended on the thirtieth day of June, one thousand nine hundred and thirty-nine (or the accounting period, if any, accepted by the Commissioner in lieu of

that y e a r ) "

(ii)   by inserting after paragraph (h) of the same subsection the following new para­ graph—

(h1) the net assessable income of any person (other than a company) domiciled in this State whose total income from all sources during any year of income subse­ quent to the year of income referred to in paragraph (h) of this subsection is less than one hundred and fifty-six pounds, or where the person has a dependant does not exceed two hundred and eighteen pounds;

(iii)	by inserting in paragraph (i) of the
same subsection after the word "employee" where firstly occurring the words "derived before the first day of May, one thousand nine hundred and forty."
(iv)	by omitting from the proviso to para­ graph (i) of the same subsection the words "any year of income" and by inserting in lieu thereof the words " the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine (or the accounting period, if any, accepted by the Commissioner in lieu of that yea r ) . "

(v)

(v)   by inserting after paragraph (i) of the same subsection the following new paragraph—

(i1) the income from employment of an employee derived after the thirtieth day of April, one thousand nine hundred and forty, while he is in receipt of such income at a rate less than three pounds per week or the equivalent hourly or daily rate or where the employee has a dependant while he is in receipt of such income at a rate less than four pounds four shillings per week or the equivalent hourly or daily ra te :

Provided that this exemption shall not apply to any income from employment derived during any year of income subse­ quent to the year of income referred to in paragraph (i) of this subsection by an employee whose total income from all sources during that year of income is equal to or exceeds one hundred and fifty-six pounds or where the employee has a depen­ dant exceeds two hundred and eighteen pounds in either of which cases such income from employment shall be deemed to be net assessable income of the year of income in which it is received.

(b)	by inserting at the end of section fourteen the following new subsection—
(7) Any person (other than a company) domi­ ciled 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-nine (or the accounting period, if any, accepted by the Commissioner in lieu of that year) is less than 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 two-ninths of the tax otherwise payable by him.

PART

PART I I I .

A M E N D M E N T OF SOCIAL S E R V I C E S T A X ( M A N A G E M E N T ) A C T ,

1939.

3. (1) The Social Services Tax (Management) Act, 1939, as amended by this Act, may be cited as the "Social Services Tax (Management) Act, 1939-1940."

(2) The Social Services Tax (Management) Act,

1939, is amended—

(a) (i) by inserting in paragraph (h) of subsection one of section ten after the words "year of income" the words "ended on the thirtieth day of June, one thousand nine hundred and thirty-nine (or the accounting period, if any, accepted by the Commissioner in lieu of that y e a r ) "

(ii)   by inserting after paragraph (h) of the same subsection the following new para­ graph—

(h1) the net assessable income of any person (other than a company) domiciled in this State whose total income from all sources during any year of income subse­ quent to the year of income referred to in paragraph (h) of this subsection is less than one hundred and fifty-six pounds, or where the person has a dependant does not exceed two hundred and eighteen pounds;

(iii)   by inserting in paragraph (i) of the same subsection after the word "employee"

where firstly occurring the words "derived
before the first day of May, one thousand nine hundred and forty."
(iv)	by omitting from the proviso to paragraph (i) of the same subsection the words "any year of income" and by inserting in lieu thereof the words " the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine (or the accounting period, if any, accepted by the Commissioner in lieu of that yea r ) . "

(v)

(v)   by inserting after paragraph (i) of the same subsection the following new paragraph—

(il) the income from employment of an employee derived after the thirtieth day of April, one thousand nine hundred and forty, while he is in receipt of such income at a rate less than three pounds per week or the equivalent hourly or daily rate, or where the employee has a dependant while he is in receipt of such income at a rate less than four pounds four shillings per week or the equivalent hourly or daily ra te :

Provided that this exemption shall not apply to any income from employment derived during any year of income subse­ quent to the year of income referred to in paragraph (i) of this subsection by an employee whose total income from all sources during that year of income is equal to or exceeds one hundred and fifty-six pounds or where the employee has a depen­ dant exceeds two hundred and eighteen pounds in either of which cases such income from employment shall be deemed to be net assessable income of the year of income in which it is received.

(b)	by inserting at the end of section fourteen the following new subsection—
(7) Any person (other than a company) domi­ ciled 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-nine (or the accounting

period, if any, accepted by the Commissioner in lieu of that year) is less than 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 two-ninths of the tax otherwise payable by him.

DEFAMATION