Unemployment Relief Tax Act 1931 (NSW)

Unemployment Relief Tax Act. 201

UNEMPLOYMENT EELIEF TAX

ACT.

Act No. 25, 1931.

An Act to impose an Unemployment Relief Tax ; George v,

to declare the rates at which such tax is to	'	'
be levied, assessed, collected, and paid; and for purposes connected therewith. [Assented to, 3rd July, 1931.]

n O K it enacted by the K iny 's M ost Excellent M ajesty , J L f by and Avith tlic ad \‘ico and consent of tbe L egis­ lative C'oiincil and Tjcgislativo A ssenddy c f X ew South W ales in P arliam en t assendrled, and by the au tho rity of th e same, as follows •—

1 . This Act may be cited as the “ Unemployment simit title

Relief Tax Act, and shall he read with the Prevention and Relief of Unemplovmcnt Act, 1930­

1931.   *

2 . There shall be charged, levied, collected, and nn-j-

paid for the use of His Majesty and for credit of tlic!U“‘'̂ j ̂ Unemployment Relief Pund under the provisions of the mhi ItcUef Prevention and Relief of Unemployment Act, 1930­

1931, and the regulations made tb.erennder, and subject to the exemptions in that Act contained, Unemployment Relief Tax at the rates following, namely : —

(a) one shilling in the pound of the net assessable income derived l)y any person other than a company during the income year ending upon the thirtieth day of June, one thousand nine hundred and thirty-one (or such other period accepted by the Commissioner under

- the jn’ovisions of the Income Tax Management Act, 1928, as amended by subsequent Acts, in lieu thereof);

(b)	one shilling in the pound of the net assessable
income derived Ijy every company during the ■

income year ending on the thirtieth day of

June,

202  Prevention and Relief of Unemployment

« o , 25, 1931, (Amendment) Act.

June, one thousand nine hundred and thirty- one (or such other period as may he accepted hy the Commissioner under the provisions of the Income Tax Management Act, 192S, as amended l)y subsequent Acts, in lieu thereof) ;

(c) one slulling in the pound of the income from employment derived hy every person other than a company during the income year com­ mencing on tlie first day of July, one thousand nine hundred and thirty-one.