Unemployed Workers Insurance and Income (Unemployment Relief) Tax Acts Amendment Act of 1930 (21 Geo v No. 38) (Qld)

13004 LABOUR. Unemployed Worke1's Insurance" Etc., Tax Act. 21 GEO. V. No. 38, . 21 NGo. eo 3 . 8V. . An Act to Amend" The Unemployed Workers In- THEUNEM- surance Acts, 1922 to 1927," and "The PLOYED WORKERS Income (Unemployment Relief) Tax Act of INSURANCE AND INCOME 1930" in certain particulars. (UNEMPLOY- MENT RELIEF) TAX [ASSENTED TO 24TH DECEMBER, 1930.] BE ACTS AMENDMENT it enacted by the King's Most Excellent Majesty, ACT OF 1930. by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- PART I.- l'RELDinNARY. PART I.-PRELIMINARY. Short title. 1. This Act may be cited as "The Unemployed Workers Insurance and Income (Unemployment Relief) Tax Acts Amendment Act of 1930." Parts of Act. 2. This Act is divided into Parts as follows : - PART I.-PRELIMINARY; PART H.-AMENDMENTS TO "THE UNEMPLOYED WORKERS INSURANCE ACTS, 1922 TO 1927 " ; PART II.- AMENDMENTS OF" THE UNEMPLOYED WORKERS INSURANOE ACTS, 1922 TO 1927." PART HL---AMENDMENTS TO "THE INCOME (UNEMPLOYMENT RELIEF) TAX ACT OF 1930." PART H. Amendments of *"The Unemployed Workers Insurance Acts, 1922 to 1927." Amend- 3. *" The Unemployed Workers Insurance Acts, 1922 mUneenmtspolof ytehde to 1927'" . are in this Part referred to as the Principal Workers Act. ThIS Part shall be read and construed as one ~ n~urance with such Principal Act. Such Principal Act as amended C s. by this Part of this Act may collectively be cited as "The Unemployed Workers Insurance.,Acts, 1922 to 1930.'.' Aofm s. en 2 d . ment omit 4 ti . ngSefcrtoimon ttwheo odfeftihneitiPornincoifpa"lWAoctrk is era" mtehnedewd obryd "or," where it occurs in paragraph (c), and omitting the words and brackets" (d) An indentured apprentice." * 13 Geo. V. No. 28 and 18 Geo. V. No. 6, supra, pages 10073 and 11945.

LABOUR. 13005 1930. Unemployed Workers Insurance, Etc., Tax. Act. PARTII.- AMENDMENTS OF" THJII UNEMPLOYED 5. (a) Section five of the Principal Act is amended· I' : S~ ~ ~ : E as fo· llows . - • ACTS, 1922 TO 1927." In subsection four of the said section, after the Amendment .words "or industrial agreement," the words "or by of s. 5. regulations made pursuant to the provisions of *" The • Apprentices and Minors Act of 1929 " " are inserted. (b) Subsection eleven of the said section is amended by omitting the first paragraph (commencing with the words "If at any time" and ending with the words . "persons concerned" and inserting the following words 'in lieu thereof, namely:- "If at any time the Governor in Council is satisfied that the moneys to the credit of the Fund or from time to time pay-able to the credit thereof are or are likely to be or become insufficient to meet the sustenance allowances and other expenditure under this Act payable out of the Fund, the Governor in Council may- (a) Authorise the granting of a loan to the Fund by the Treasury in such amount and subject to such terms, provisions, conditions, and stipulations as to repayment, together with interest (if any), or otherwise as may be deemed necessary; or (b) By Order in Council published in the Gazette give such directions (including, if deemed necessary, an increase in the rates of contribution during a specified period), as will in his judgment ensure the sufficiency of the Fund for the purposes aforesaid; and all such directions shall be obeyed by all persons concer:qed:" 6. Subsection four of section fourteen of the Amendment Principal Act is amended by the addition thereto of a of s. 14. new paragraph (f), as follows:- " (f) Notwithstanding anything to the contmry contained in this Act, no person shall be entitled to receive sustenance allowance whose earnings during the twelve months preceding the date of his application for sustenance allowance exceeded the sum of two hundred and twenty pounds: * 20 Geo. V. No. 37, supra, page 12533.

13006, LABOUR. PART II.---, AMENDMENTS Unemployed W orkel's Insurance, Etc., Tax Act. 21 GEO. V. No. 38, OF" THE UNEMPLOYED WORKERS INSURANCE Provided that where in the opinion of the ACTS, 1922 TO 1927." Council the application of the provisions contained in this paragraph (f) may cause unreasonable distress or hardship, the Council may, notwithstanding the provisions of this paragraph (f), in its discretion grant sustenance allowance to any unemployed worker who would, but for the provisions of such paragraph, otherwise be entitled to receive sustenance allowance, and to such amount or extent as the Council may PART III.- consider desirable under the circumstances." AMENDMENTS OF" THE INCOME (UNEMPLOY· MENT PART Ill. RE A LI C E T F) O T F AX Amendments of *" The Income (Unemployment Relie :J f) 1930." Tax Act of 1930." Amend- 7. *" The Income (Unemployment Relief) Tax Act of mInecnotms eof the 1930'" IS I.D th I ' S P art . refeITed to as t heP" nnClpa I Act. (Unemploy- This Part shall be read and construed as one with such mTa.exntAHcte.lief) Pn' nC' . lpa I Act. SuchPrI' DC.lpa I Act, asdamende by t h I ' S Part of this Act, may collectively be cited as "The Income (Unemployment Relief) Tax Acts of 1930." oAfms. en 5 d . ment Act i 8 s . rePpaeraalegdra, pahnd (i t . h ) eoffolsleocwtiiongn pfiavreagorfapthhe is Pirninsecritpeadl in lieu thereof ;- " (i.) Invalid and old-age pensions paid pursuant to the laws of the Commonwealth; also pensions paid to retired employees where the amount of any such pension does not exceed the maximum amount of the old-age pension payable under the laws of the Common- wealth." Amendment of s. 8. 9. The following proviso is added to paragraph (a) of subsection two of section eight of the Principal Act ;- " Provided that with respect to employees on vessels trading or, voyaging between Queensland and the other States of the Commonwealth, the tax payable in respect of the income earned by any such employee in the State of Queensland, but paid to such employee outside the said State, shall be collected by the employer from such employee * 21 Geo. V. No. 1, 8upra, page 12952.

1930. LABOUR. 13007 PART Ill.- Unemployed 1Vorkers Ins1lrance, Etc., Tax Act. AMENDMENTS OF" THE INCOME on the next or any subsequent occasion on (UNMEMENPTLOY- which payment of wages is made by the RELIEF) TAX ACT OF employer to such employee within the State 1930." of Queensland." 10. The following proviso is added to section Amendment twenty-four of the Principal Act, namely :_ of s. 24. "Provided that in any case where it is found by the Commissioner that the taxable income for the first mentioned period is less than that arrived at for the purpose of assessment in the next subsequent period~ an adjustment shall be made by the Commissioner in respect of such assessment accordingly, and any 3,dditional tax payable thereon shall be due and payable on a date stated in the notice of assessment." 11. Section twenty-five of the Principal Act is Amendment amended as follows :_ of s. 25. (a) All words from and including the-words" When any person" to and including the words "August one thousand nine hundred and thirty" are repealed and the following words are inserted in lieu thereof as follows :- "When any person has derived salary, wages, or allowances from employment, being income from employment, as an employee, up to and including the first day of July, one thousand nine hundred and twenty-nine, and after the first day of July, one thousand nine hundred and twenty-njne" (b) The following proviso is added to the said first paragraph of the said section:- "Provided that any person who ceases business before the first day of August, one thousand nine hundred and thirty; and who, on and after that date, receives income from employment in the capacity of an employee, and who is liable to tax under the provisions of Part Ill. of this Act, shall not be assessed under Part IV. (A) of this Act, in respect of his income from business, unless he recommences business on his own behalf or in partnership with others on or before the thirtieth day of ,June, one thousand nine hundred and thirty-one." (c) Also in the last paragraph of the said section after the word "over-payment" the words "or under- payment" are' inserted.

13008 LABOUR. PART III.- AMENDMENTS Unemployed Workers insurance, Etc., Tax Act. 21 GEO. V. No. 38, 1930. OF" THE INCOME - - - - - - - - - - - - - - - - - - - - - - - --_.---- (UNEMPLOY· MENT 12. S ection twenty-seven of the Principal Act is RE~ ~: ) O~ AX amended by the insertion of a new paragraph (c.i.) to 1930." subsection two of the said section, namely:- Amendment of s. 27. " (c.i.) Such portion of the said Fund for the purposes of relieving distress caused by unemployment and for alleviating unemployment and for such other like purposes as the Minister may from time to time direct." A of m s. en 3 d 0 m . ent Princ 1 i 3 p . alTAhect fiisrsatmpeanrdaegdrabpyh ionfsesretcintigonafttherirttyheowf otrhdes "may deem necessary" the words "Moreover if at any time the moneys to the credit of the Fund are insufficient to meet the expenditure under this Act payable out of the Fund, the Minister may arrange for a loan from the Treasury of such amount as he may deem necessary and such Fund may from time to time be subsidised by a grant out of the Consolidated Revenue, of such amount as the Governor in Council may direct for the purposes of this Act"; also the words "such loan" are repealed, and the words "such loans" are inserted in lieu thereof. Ratification 14. It is hereby declared that all regulations made o re f gulations or purporting to have been made under the provisions of under the *" The Income (Unemployment Relief) Tax Act of 1930" APrcitn. cipal prior to the date of the passing of t" The Unemployed Workers Insurance and Income (Unemployment Relief) Tax Acts Amendment Act of 1930" are from the date of the making thereof, and shall be valid and binding regulations and in full force under and for the purposes of the said " The Income ( Unemployment Relief) Tax Act of 1930," and shall remain in full force until the same or any of them are rescinded, amended, varied, or added to pursuant to the powers contained in t" The Income (Unemployment Relief) Tax Acts of 1930," and all acts, matters, or things done or performed or purporting to have been done or performed, whether wholly or in part, under the said regulations were and are and shall be valid and effectual for all purposes, and where necessary may be continued and completed accordingly. * 21 Geo. V. No. 1, supra, page 12952. -} 21 Geo. V. No. 38 (this Act). t 21 Geo. V. No. 1 Hnd 21 Geo. V. No. 38.