Unemployment Relief Tax Act 1940 (NSW)

UNEMPLOYMENT RELIEF TAX ACT.

Act No. 23, 1940.

An Act to impose an Unemployment Relief Tax; George vi.

to declare the rates and amounts at which	*
such tax is to be charged, levied, collected and paid; and for purposes connected there­ with. [Assented to, 1st November, 1940.]

X JE it enacted by the King’s Most Excellent Majesty, f l by and with the advice and consent of the Legi.s- lative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows :—

PART I.

P r e l im in a r y .

1. ( 1) This Act may be cited as the Unemployment SLort title “ and com*

Kehef Tax Act, 1940.*’ mencement.

(2) This Act shall commence upon the first day of

November, one thousand nine hundred and forty.

2 ,

278                 Unemployment Relief Tax Act.

No. 23, 1940.

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

Division into	PART	I.—P r e l im in a r y —ss. 1, 2.
Parts.

PART II.—U n e m p l o y m e n t R e l i e f T a x U pon

N e t A s s e s s a b l e I n c o m e — ss. 3-10.

PART III.— U n e m p l o y m e n t R e l ie f Tax U pon

I n c o m e f r o m E m p l o y m e n t — ss. 11-13.

PART IV.—A m e n d m e n t o f U n e m p l o y m e n t R e l i e f

T a x A c t , 1939—s. 14.

SCHEDULES.

PART II.

U n e m p l o y m e n t R e l ie f T a x U p o n N e t A s s e s s a b l e

I n c o m e .

Construction 3. This Part of this Act shall be construed with the

of Tart. Unemployment Rehef Tax (Management) Acts, 1939-1940.

Levy of 4. There shall be charged, levied, collected and paid

mê ReUef Majesty and for the credit of the

Tax upon Unemployment Relief Fund, under the provisions of the Unemployment Rehef Tax (Management) Acts, 1939-1940,

' and the regulations thereunder, and subject to the exemptions in that Act contained and to the provisions of section ten of this Act, Unemployment Rehef Tax at the respective rates in this Part of this Act provided.

Rates of 5. In respect of the net assessable income derived by

Unemploy­

ment Relief	every person other than a company during the year of
Tax on
incomes of	income ended on the thirtieth day of June, one thousand
persons	nine hundred and forty, or such other period as has,
other than	prior to the commencement of this Act, been or may,
companies.	after such commencement, be accepted by the Commis­ sioner under the provisions of the Principal Act in heu thereof, the rates of Unemployment Relief Tax shall subject to section ten of this Act be as set out in the First Schedule to this Act.

Rates of 6. (1) Where a trust estate falls to be distributed or

certain	^ persou is about to leave this State and the estate or
special	person has derived net assessable income after the close

cases. q£

■rrr

Unemployment Relief Tax Act. 279

of the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, and an assess­ ment of Unemployment Rehef Tax becomes necessary before the commencement of an Act fixing the rates of Unemployment Relief Tax in respect of net assessable income derived after such year of income the rates of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be those set out in the First Schedule to this Act.

(2) Where, in respect of any period after the close of the year of income ended on the thirtieth day of June, one thousand nine hundred and forty, the Commissioner, pursuant to Division 15 of Part III of the Principal Act, requires a return to be made, and an assessment of Unemployment Rehef Tax becomes necessary before the commencement of an Act fixing the rates of Unemployment Rehef Tax in respect of net assessable income derived after such year of income, the rate of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.

7. In respect of the income derived on or after the date

of the commencement of this Act by every person (other than a company) not domiciled in this State and by every company which is a non-resident consisting of dividends or interest referred to in section thirteen of the Unemploy- oianageiuem,;

ment Rehef Tax (Management) Acts, 1939-1940, the rate is39-i»4o.

of Unemployment Relief Tax shall subject to section ten

of this Act be one shilhng in each pound of the dividend

or interest.

8. (1) In respect of the net assessable income derived Rate of

by every company during the year of income ended on meXnXf shilling in each pound thereof.

the thirtieth day of June, one thousand nine hundred and Tax on

forty, or such other period as has, prior to the commence- compr̂ t̂

ment of this Act, been or may, after such commencement,

be accepted by the Commissioner under the provisions of

the Principal Act in heu thereof, the rate of Unemployment

(2) MTiere a company which is being wound up has

derived net assessable income after the close of the year

of

280                  Unemployment Relief Tax Act.

■	_L_ ■	of income ended on the thirtieth day of June, one thousand
nine hundred and forty, and an assessment of Unemploy­ ment Relief Tax becomes necessary, before the commence­ ment of an Act fixing the rates of Unemployment Relief Tax in respect of net assessable income so derived, the rate of tax to be paid in respect of such net assessable income shall subject to section ten of this Act be one shilling in each pound of the net assessable income.

Bates of tax	9.	Where, prior to the commencement of this Act, an
under this

Act not to	assessment has been made and Special Income Tax has
apply in
certain cases.	been charged at the rates provided by the Special Income and Wages Tax Act, 1938, or Unemployment Relief Tax has been charged at the rates provided by the Unemploy­ ment Relief Tax Act, 1939, upon income derived after the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine, or such other period as has, under the provisions of the Principal Act, been accepted by the Commissioner in lieu of that year—

(a) by a trust estate which has been distributed;

(b)	by a non-resident whilst temporarily in this State who has paid Special Income Tax or Unemployment Relief Tax upon that income before lea\dng Australia;
(c)	by a person by whom or on whose behalf the Commissioner, pursuant to Division 15 of Part III of the Principal Act, has required a return to be made; or

(d) by a company which has been wound up,

the rates so charged shall apply in lieu of those provided

in this Act.

Ŝ ratesand rates of tax provided in this Part of this Act

amounts of	shall be reduced by two-sevenths.
tax.

PART

Unemployment Relief Tax Act.	281
PART III.

U n e m p l o y m e n t R e l ie f T a x u p o n I n c o m e fr o m

E m p l o y m e n t .

11. This Part of this Act shall be construed with the Construe-

Unemployment Rehef Tax (Management) Acts, 1939-1940. p°rt°̂

12. There shall be charged, levied, collected and paid Levy of

for the use of His Majesty and for the credit of the meXReSf and the regulations thereunder and subject to the exemptions in that Act contained and to the provisions of section thirteen of this Act, and in lieu of the Unemploy­ ment Relief Tax imposed by section twelve of the Unemployment Relief Tax Act, 1939, Unemployment Relief Tax at the respective amounts or at the respective rates provided in the Second Schedule to this Act in respect of income from employment derived by every person other than a company during the period commencing on the date of the commencement of this Act, and ending on the thirtieth day of Juno, one thousand nine hundred and forty-one, both inclusive, or so derived during such part of the year of income ending on the thirtieth day of June, one thousand nine hundred and forty-two, not exceeding the first four months thereof as the Governor by proclamation published in the Gazette before the thirtieth day of June, one thousand nine hundred and forty-one, shall determine.

Unemployment Relief Fund under the provisions of the Tax upon

13. The rates and amounts of tax provided in this Reduction of

Part of this Act shall be reduced by two-sevenths.	amountê of
tax.

PART IV.

A m e n d m e n t o f U n e m p l o y m e n t R e l ie f T a x A c t , 1939.

14.       The Unemployment Relief Tax Act, 1939, is Amendment

amended— i9 3 9 ,

(a)	by inserting at the end of section ten the follow ing Sec. lo.
new subsection :— o?rates*i°°

(2) In the apph'cation of subsection one of this '

section to and in respect of tax provided in this

Part

2 8 2                 Unemployment Relief Tax Act.

No. 23, 1940.

Part of this Act which has not been paid to the Commissioner before the first day of November, one thousand nine hundred and forty, that subsection shall be construed as if the word “ one-third ” were omitted therefrom and the w'ord “ two-sevenths ” were inserted in lieu thereof;

Pec. 13. (b) by inserting at the end of section thirteen the

(Reduction	following new subsection :—•
of rates and
amounts.)	(2) In the application of subsection one of this section to and in respect of tax provided in this Part of this Act which has not been paid to the Commissioner before the first day of November, one thousand nine hundred and forty, that subsection shall be construed as if the word “ one-third ” were omitted therefrom and the word “ two-sevenths ” were inserted in lieu thereof.

Sec 5.	FIRST SCHEDULE.
Net Assessable Income.

Part I.

Where, during the year of income referred to in section five of this

Act, the person derived no income from employment—

(a) where the net assessable income Six pence in each pound dred pounds of the net assessable in­ come ;

does not exceed two hundred	of the first one hun- Ten pence in each pound of the next one hun­ dred pounds of the net assessable in­ income ;
and eighteen pounds;
Eleven pence in each pound of the bal­ ance of the net as­ sessable incorce;

FIRST

Unemployment Relief Tax Act. 283

FIRST SCHEDULE—cowiiwMed. No. 23, 1940.

Pakt I—continued.

(b) where the net assessable income Eight pence in each

exceeds two hundred and pound of the first

eighteen pounds and does not	one hundred pounds Ten pence in each pound of the next one hun­ dred pounds of the net assessable in-
exceed two hundred and sixty	of the net assessable Eleven pence in each pound of the balance of the net assessable income;

pounds; income;

(c) where the net assessable income Nine pence in each

exceeds two hundred and sixty

pound of the first

pounds and does not exceed

one hundred pour.ds

one thousand and forty pounds ;

of the net assessable

income;

Ten pence in each

pound of the next one hundred pounds of the net assessable income;

Eleven pence in each pound of the balance of the net assessable income;

(d) where the net assessable income Nine pence in each one hundred pounds of the net assessable income;

exceeds one thousand and forty	pound in respect of Eleven pence in each pound in respect of nine hundred pounds of the net assessable income;
pounds;
One shilling in each pound of the bal­ ance of the net as­ sessable income.

FIRST

284                  Unemployment Relief Tax Act.

No, ^ 9 4 0 . SCHEDULE—conhMuetZ.

Part II.

Where, during the year of income referred to in section five of this

Act, the person also derived income from employment—

(1) where the sum of income from employment and net assessable income does not exceed two hun­ dred and eighteen pounds; then—

(a) if the amount of the in­ Six pence in each

come from employment	pound of so much
is less than one hundred	of the net assess­
pounds;	able income as equals the differ­ ence between the income from em­ ployment and one hundred pounds;

Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(b) if the amount of the in­ Ten pence in each

come from employment	pound of so much of
is equal to or exceeds one	the net assessable
hundred pounds and is	income as equals the
less than two hundred	difference between
pounds;	the income from em- ].)loyment and two hundred pounds;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ Eleven pence in each

come from employment	pound of the net
is equal to or exceeds	assessable income;
two hundred pounds;

FIKST

. j .

Unemployment Relief Tax'Act. 285

FIRST SCHEDULE— No. 23, 1940.

Part II—continued.

(2) -where the sum of income from employment and net assessable income exceeds two hundred and eighteen pounds and does not exceed two hundred and sixty pounds, then—

(a) if the amount of the in­ come from employment Eight pence in each pound of so much

is less than one hundred	of the net assessable
pounds;	income as equals the
difference between
the income from employment and one hundred pounds;

Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;

Eleven pence in each pound of the balance of the net assessable income;

(b) if the amount of the Ten pence in each pound

income from employment	of so much of the
is equal to or exceeds one	net assessable in­
hundred pounds and is	come as equals the
less than two hundred	difference between
pounds;	the income from em­ ployment and two hundred pounds;

Eleven pence in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ come from em]3loyment Eleven pence in each pound of the net

is equal to or exceeds	assessable income;
two hundred pounds;

FIRST

286                   Unemployment Relief Tax Act.

,Ho. 23, 1940. FIRST SCHEDULE—confcMMecZ.

Part II—continued.

(3) where the sum of income from employment and net assessable income exceeds two hundred and sixty pounds, and does not exceed one thousand and forty pounds, then—

(a) if the amount of the in­ Nine pence in each

come from employment	pound of so much
is less than one hundred	of the net assess­
pounds;	able income aa equals the differ­ ence between the income from em­ ployment and one hundred pounds;

Ten pence in each pound of so much of the remainder of the net assessable income as does not exceed one hundred pounds;

Eleven pence in each pound of the balance of the net assessable income;

(b) if the amount of the in­ Ten ponce in each pound

come from employment	of so njuch of the
is equal to or exceeds one	net assessable in­
hundred pounds and is	come as equals the
less than two hundred	difference between
pounds;	the income from employment and two hundred pounds;

Eleven pence in each pound of the balance of the net assctsable income;

(c) If the amount of the in­ Eleven pence in each

come from employment	pound of the net
is equal to or exceeds	assessable income;
two hundred pounds;

FIRST

Unemployment Relief Tax Act. 287

FIEST SCHEDULE—cowimmi. No. 23, 1940.

Part II—continued.

(4) where the sum of income from employment and net assessable income exceeds one thousand and forty pounds, then—

(a) if the amount of the in­ come from employment Nine pence in each pound of so much

is less than one hundred

of the net assessable

pounds;

income as equals the difference be­ tween the income

from employment

and one hundred

pounds;

Eleven pence in each pound of so much of the remainder of the net assessable in­ come as does not exceed nine hundred pounds;

One shilling in each pound of the bal­ ance of the net as­ sessable income;

(b) if the amount of the in­ come from employment Eleven pence in each pound of so much of

is equal to or exceeds one	the net assessable in­
hundred pounds and is	come as equals the
less than one thousand	difference between
pounds;	the income from em­ ployment and one thousand pounds;

One shilling in each pound of the bal­ ance of the net as­ sessable income;

(c) if the amount of the in­ come from employment One shilling in each pound of the net

is the equal to or exceeds	assessable income.
one thousand pounds;

SECOND

288                  Unemployment Relief Tax Act.

No. 23, 1940.

SECOND SCHEDULE.

Sec. 12. Income from employment.

1. Where the income from employment earned by an employee in any week exceeds three pounds and is less than twenty pounds the amounts of Unemployment Relief Tax shall be as follows :—

If the income from employment earned Weekly

in any week— amounts of Unem­

Amounts to or But does not ployment Relief Tax,

exceeds— exceed—

s.	d.	d.	d.
0	1	11	9
2	0	11	11
4	0	11	0
6	0	11	1
5	0	11	3
10	0	11	4
12	0	11	5
14	0	11	6
16	0	11	7
18	0	11	8
0	0	11	9
2	0	11	11
4	0	11	1
6	0	11	3
5	0	11	4
10	0	11	6
12	0	11	7
14	0	11	9
16	0	11	10
18	0	11	0
0	0	11	1
2	0	11	3
4	0	11	4
6	0	11	5
8	0	11	6
10	0	11	7

12	0	13 11	8
14	0	15 11	9
16	0	17 11	10

18	0	11	11
0	0	11	0
2	0	11	2
4	0	11	3
6	0	11	4
8	0	11	5
10	0	11	6

12	0	13 11	7
14	0	15 11	8

16	0	11	9
18	0	11	10
0
9
0	11	11
0	11	1

SECOND

Unemployment Relief Tax Act. 289

SECOND SCHEDULE—conitn««r. “ ®-

I f the income from employment earned Weekly

in any week— amounts of Unem­

Amounts to o r ' But does not ployment Relief Tax.

exceeds—	exceed—
£ s. d.	£ 8. d. s. d.
7 4 0	7 5 11 6 2
7 6 0	7 7 11 6 3
7 8 0	7 9 11 6 4
7 10 0	7 11 11 6 5
7 12 0	7 13 11 6 6
7 14 0	7 15 11 6 7
7 16 0	7 17 11 6 8
7 18 0	7 19 11 6 9
8 0 0	8 1 11 6 10
8 2 0	8 3 11 7 0
8 4 0	8 5 11 7 1
8 6 0	8 7 11 7 2
8 8 0	8 9 11 7 3
8 10 0	8 11 11 7 4
8 12 0	8 13 11 7 5
8 14 0	8 15 11 7 6
8 16 0	8 17 11 7 7
8 18 0	8 19 11 7 8
9 0 0	9 1 11 7 9
9 2 0	9 3 11 7 11
9 4 0	9 5 11 8 0
9 6 0	9 7 11 8 1
9 8 0	9 9 11 8 2
9 10 0	9 11 11 8 3
9 12 0	9 13 11 8 4
9 14 0	9 15 11 8 5
9 16 0	9 17 11 8 6
9 18 0	9 19 11 8 7
10 0 0	10 1 11 8 8
10 2 0	10 3 11 8 10
10 4 0	10 5 11 8 11
10 6 0	10 7 11 9 0
10 8 0	10 9 11 9 1
10 10 0	10 11 11 9 2
10 12 0	10 13 11 9 3
10 14 0	10 15 11 9 4
10 16 0	10 17 11 9 5
10 18 0	10 19 11 9 6
11 0 0	11 1 11 9 7
11 2 0	11 3 11 9 9
11 4 0	11 5 11 9 10
11 6 0	11 7 11 9 11
11 8 0	11 9 11 10 0
11 10 0	11 11 11 10 1
11 12 0	11 13 11 10 2
11 14 0	11 15 11 10 3

BL SECOND

290                 Unemployment Relief Tax Act.

Ko. 23, 1940.

SECOND SCHEDULE—cojiimwed.

I f the income from employment earned Weekly

in any week— amounts of Unem-

Amounts to or But does not

exceeds	exceed—
£ s. d.	£ s. d. s. d.
11 16 0	11 17 11 10 4
11 18 0	11 19 11 10 5
12 0 0	12 1 11 10 6
12 2 0	12 3 11 10 8
12 4 0	12 5 11 10 9
12 6 0	12 7 11 10 10
12 8 0	12 9 11 10 11
12 10 0	12 11 11 11 0
12 12 0	12 13 11 11 1
12 14 0	12 15 11 11 2
12 16 0	12 17 11 11 3
12 18 0	12 19 11 11 4
13 0 0	13 1 11 11 5
13 2 0	13 3 11 11 7
13 4 0	13 5 11 11 8
13 6 0	13 7 11 11 9
13 8 0	13 9 11 11 10
13 10 0	13 11 11 11 11
13 12 0	13 13 11 12 0
13 14 0	13 15 11 12 1
13 16 0	13 17 11 12 2
13 18 0	13 19 11 12 3
14 0 0	14 1 11 12 4
14 2 0	14 3 11 12 6
14 4 0	14 5 11 12 7
14 6 0	14 7 11 12 8
14 8 0	14 9 11 12 9
14 10 0	14 11 11 12 10
14 12 0	14 13 11 12 11
14 14 0	14 15 11 13 0
14 16 0	14 17 11 13 1
14 18 0	14 19 11 13 2
15 0 0	15 1 11 13 3
15 2 0	15 3 11 13 5
15 4 0	15 5 11 13 6
15 6 0	15 7 11 13 7
15 8 0	15 9 11 13 8
15 10 0	15 11 11 13 9
15 12 0	15 13 11 13 10
15 14 0	15 15 11 13 11
15 16 0	15 17 11 14 0
15 18 0	15 19 11 14 1
16 0 0	16 1 11 14 2
16 2 0	16 3 11 14 4
16 4 0	16 5 11 14 5
16 6 0	16 7 11 14 6

SECOND

Unemployment Relief Tax Act. 291

SECOND SCHEDULE—continued. 23,__ 1940.

If the income from employment earned Weekly

in any week— amounts of Unem­

Amonnts to or Bnt does not ployment Relief Tax.

exceeds— exceed—

£ 8 . d. £ 8 . d. s. d.

16 8 0	16 9 11	14 7
16 10 0	16 11 11	14 8
16 12 0	16 13 11	14 9
16 14 0	16 15 11	14 10
16 16 0	16 17 11	14 11
16 18 0	16 19 11	15 0
17 0 0	17 1 11	15 1
17 2 0	17 3 11	15 3
17 4 0	17 5 11	15 4
17 6 0	17 7 11	15 5
17 8 0	17 9 11	15 6
17 10 0	17 11 11	15 7
17 12 0	17 13 11	15 8
17 14 0	17 15 11	15 9
17 16 0	17 17 11	15 10
17 18 0	17 19 11	15 11
18 0 0	18 1 11	16 0
18 2 0	18 3 11	16 2
18 4 0	18 5 11	16 3
18 6 0	18 7 11	16 4
18 8 0	18 9 11	16 5
18 10 0	18 11 11	16 6
18 12 0	18 13 11	16 7
18 14 0	18 15 11	16 8
18 16 0	18 17 11	16 9
18 18 0	18 19 11	16 10
19 0 0	19 1 11	16 11
19 2 0	19 3 11	17 1
19 4 0	19 5 11	17 2
19 6 0	19 7 11	17 3
19 8 0	19 9 11	17 4
19 10 0	19 11 11	17 5
19 12 0	19 13 11	17 6
19 14 0	19 15 11	17 7
19 16 0	19 17 11	17 8
19 18 0	19 19 11	17 9

2. Where the income from employment earned by an employee in any week is not less than twenty pounds the amounts of Unemploy­ ment Relief Tax shall be seventeen shillings and tenpence plus one penny for each one shilling and eightpence of income from employ­ ment in excess of twenty pounds.

3. Where an employee is paid at other than weekly intervals, and

the amount actually earned by him in each week included in the

period

292 Social Services Tax (Management) Amendment Act.

No. 2S. 1930. period in respect of wliicli the payment is made is not readily ascer­

tainable, the income from employment earned by the employee in each such week may, for the purposes of this Schedule, be calculated by dividing the sum paid to him by the number of weeks included in such period.