Unemployment Relief Tax (Management) Act 1939 (NSW)

Unemployment Relief Tax (Management) Act. 103

UNEMPLOYMENT RELIEF TAX

(MANAGEMENT) ACT.

Act No. 13, 1939.

An Act to provide for the assessment and collec- George vi.

tion of Unemployment Relief Tax; and for^°"

purposes connected therewith.	[Assented
to, 29th September, 1939.]

T ) E it enacted by the King’s Most Excellent Majesty, t l 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 :—

PART I.

P k e l im ix a e y .

1. (1) This Act may be cited as the “ Unemployment shorttuie

Relief Tax (Management) Act, 1939.” commence-

(2) This Act shall commence upon a date to be ment.

appointed by the Governor and notified by proclamation

published in the Gazette.

(3) This Act is divided into Parts as follows:—•

PART I.—P eeliim ixaky— ss. 1-5.

PART II.--- UxEMPLOYMEXT R eLIEF F u XD--- SS. 6, 7.

■ PART III.— L ia b il it y ’ to T ax .y t io x — ss. 8-16.

PART IV.—R etuenfs, e t c .—ss. 17-19.

P A R T V.— T ax u p o n I n c o m e f r o m E m p l o y m e n t ­

' s . 20 -22 .

PART VI.—G en er a l— ss. 23, 24.

2 . (1) This Act shall be read Avith the Income Tax interpr#-

as the Principal Act.

(Management) Act, 1936, as amended by subsequent Nation.

( 2)

104               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(2) In this Act, unless the contrary intention

ajipears—

“ Assessable income” includes—

(a)	all amounts which under the provisions of the Principal Act are included in the assessable income except the amounts referred to in paragraph (p) of subsec­ tion one of section nineteen of that Act; and
(b)	ail income derived by a resident (other than a company which is not a private company) from any source outside this State except income derived from such a source which—

(i)

is income from employment;

or

(ii)  is income from the carrying on of any trade or business

̂

other than an investment busi­

ness; and

(c) income from employment derived while on the high seas by officers, seamen and others employed on ships who are resi­ dents and who are not on articles entered into out of New South Wales,

but does not include the part of any pension received by any person in respect of or for or in relation directly or indirectly to any past employment or service of that person being a sum which bears the same proportion to the full amount of such pension as the part of that employment or service given or rendered out of this State bears to the whole of that employ­ ment or service.

“ Dependant” means a person who resides in Aus­ tralia and who is wholly maintained by the tax­ payer and who is tlie spouse of the taxpayer or is a child under the age of sixteen years. A spouse shall be deemed to be wholly maintained

)	if the net amount of income derived by such spouse from all sources during the year ending
,	on the thirtieth day of June, one thousand nine hundred and thirty-nine, did not exceed one hun­
dred pounds. ‘ Employee”

Unemployment Relief Tax (Management) Act. 105

No. 13, 1939.

“ Employee” includes—

(a) a person employed whether on salary, wages, bonus, commission, fees, allow­ ance or other remuneration;

(b) a director of a company;

(c)	an insurance or time payment can­ vasser or collector, jjaid wholly or in part by commission;
(d)	a person in receipt of a pension or retiring allowance;

(e) a person employed at i)iece-work rates;

(f)	a person working under contract for labour only, or substantially for labour only;
(g)	a person in receipt of remuneration from a person who is an employer.

“ Employer” includes—

(a)	a person making payment of pensions or retiring allowances so far as regards such payments;
(b)	the Crown in right of the State of New South Wales;
(c)	the Crown in right of the Common­ wealth of Australia in relation to persons in respect of whom any special agreement as is referred to in section twenty-two of this Act has been entered into;

' (d) any person with whom an agreement has been entered into in accordance with subsection three or subsection four of this section;

(e) any person making payments to a per-

■ son who is an employee as such.

“ Income from employment” means all assessable

income of any person (other than a company)

as an em]doyee from salary, wages, fees, com­

' mission, allowances, or payments to an employee as such including all assessable income referred to in paragraphs (h) and (i) of subsection one

of

106                Unemployment Relief Tax (Management) Act.

No. 13, 1939.

of section nineteen of the Principal Act, after deduction of the expenses actually incurred in gaining or producing such income, and including also all pensions and retiring allowances, but not including any such assessable income re­ ceived from any em])loyer in any case in which he is not bound to collect tax from the employee.

“ Net assessable income” means assessable income after making therefrom the deductions allowed by this Act, but in the case of any person (other than a company) does not include any income which is income from wages within the meaning of that term as detined in the Special Income and AVages Tax (Alanagement) Act, 19.36-1938, or is income from emi)loyment as defined in this Act.

“ Person” includes a company, corporation, local authority or statutory body.

“ Tax” means Unemployment Relief Tax imimsed as such by any Act as assessed or calculated

under this Act.

(3) The Commissioner may agree with any em­ ployer who is not bound to collect tax from an employee that as from the dates specified in the agreement the employer shall assume the obligation of collecting tax upon the income of his employees which would if he were so bound be income from employment and as from a date specified in the agreement that income shall be deemed to be income from employment for the purposes of this Act.

(4) The Commissioner may agree with any person making payments to another person and which payments constitute emoluments of any office or employment that as from the date specified in the agreement the person making the payments shall assume the obligation of collecting tax upen such payments as if they were income from employment and as from such date such payments shall be deemed to be income from employment for the purposes of this Act.

(5) Any agreement made under subsection three

of section two of the S])ecial Income and AÂ ages Tax

(Management)

Unemployment Relief Tax (Management) Act. 107

No. 13, 1939.

(Management) Act, 1930-1938, shall, as from the com­ mencement of this Act, have and take effect as if the employca- who was a ])arty thereto had from such com­ mencement assumed the obligation referred to in sub­ section three of this section hy an agreement made thereunder.

3 .	(1) The Prevention and Pelief of Unemployment	Operation
of Preven­

Act, 1930-1936, shall continue in force for all purposes in	tion and
connection with Unemployment Kelief Tax payable in	Unemploy­Kelief of
respect of net assessable income derived prior to the	ment Act,
income year ended on the thirtieth day of June, one	19;;0-1936.
thonsand nine hundred and thirty-three, or prior to such other period as may be or may liave been accepted by the Commissioner in lieu of such year and of income from employment derived prior to the first day of December, one thousand nine hundred and thirty-three.
(2) The Special Income and Wages Tax (Manage­ ment) Act, 1933-1931, shall continue in force for all pnr-	(]f Special
Operation
Income and
poses in connection with Special Income Tax payable in	Wages Tax (Manage­
resped of net assessable income derived prior to the year	ment) Act,
of income ended on the tliirtielh day of June, one thou­	19:33-1934.
sand nine hundred and thirty-six, or prior to such other period as may be accepted b\' the Commissioner in lieu of such year and Wages Tax in respect of income from •wages derived ])rior to the first day of November, one thousand nine liimdred and thirty-six.
(3) Subject to subsection four of this section, the Special Income and IVages Tax (Management) Act,	Operation of Special
Income and
1936-1938, shall continue in force for all purposes in	Wages Tax (Manage-
connection with Special Income Tax payable in respect	mimt) Act,
of net assessable income derived prior to the year of	1936-1938.
income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine, or prior to such other period as may be accepted by the Commissioner in lieu of such year and in connection with Wages Tax in resioect of income from wages derived prior to the commencement of this Act.
(4) The Special Income and Wages Tax (Manage­ ment) Act, 1936-1938, shall continue in force and apply to dividends and interest referred to in section eleven of that Act and payable prior to the commencement of this Act, and shall likewise continue in force and apply

to

108                 Unemployment Relief Tax (Management) Act.

No 13 1339 ■ to all assessments in which tax has been charged under section six and subsection two of section eight of the Special Income and Wages Tax Act, 1938.

Existing 4 . (1) All rules, regulations and forms made or pre­

legulationg. scribed under the Special Income and Wages Tax (Man­ agement) Act, 1936-1938, and in force immediately before the commencement of this Act, shall apply mutatis mutandis to proceedings under this Act so far as such rules, regulations and forms may be applicable until rules, regulations and forms are made and prescribed under this Act.

Notices and	(2)	All notices given and returns made during the
returns as to

income	year one thousand nine hundred and thirty-nine under
derived	the Income Tax (Management) Act, 1936, as amended by
during
year ended	subsequent Acts, in respect of income derived during the
30th June,	year ended on the thirtieth day of June, one thousand
1939.	nine hundred and thirty-nine, shall (without prejudice to the power of the Commissioner to give any notices which may be given or require any returns which may be required in respect of income derived during such year, under this Act) be deemed to have been made or given also under this Act.

Adminis- 5 . (1) The Commissioner shall have the general

tration.

administration of this Act and may sue or be sued by the

name of the Commissioner of Taxation.

Officers.

(2) The Governor may, subject to the Public Service Act, 1902, as amended by subsequent Acts, appoint such persons as may be deemed necessary for the carrying out of this Act.

Absence of	(3) The provisions of subsections six, seven, eight
Commis­

sioner,	and nine of section six, and of section eight, of the Prin­
delegation	cipal Act, shall, mutatis mutandis, extend to the admin­
of powers
.and secreej'.	istration of this Act.

PART II.

UXEMPLOYMEXT E eLIEF F u XD.

iTnempioy- (1) There shall be opened within the Colonial

Fund.̂ '̂'̂

Treasurer’s accounts a fund which shall be called the

‘Unemployment Relief Fund.’

( 2)

Unemployment Relief Tax (Management) Act. 109

(2) There shall be paid to the credit of the Unem­ ployment Relief Fund—

(a) the proceeds of the tax as defined in this Act;

(b) receipts and arrears of—

(i)  unemployment relief tax collected under the Prevention and Relief of Unem­ ployment Act, 1930-1936, at any time after the thirtieth day of June, one thousand nine hundred and thirty-nine, including any such unemployment

'

relief tax collected after the commence­

ment of this Act;

• (ii) tax collected under the Special Income and Wages Tax (Management) Act, 1933-1934, or the Special Income and Wages Tax (Management) Act, 1936-1938, at any time after the said date, including any such tax collected after the commencement of this Act;

(c)	moneys by this or any other Act autliorised or directed to he paid into the Unemployment Relief Fund;
(d)	repayments of principal and payments of in­ terest on account of moneys advanced from the Unemployment Relief Fund;
(e)	all advances or payments made by the Colonial Treasurer to the Unemployment Relief Fund, which advances or payments he is hereby autho­ rised to make.

(3) Subject to appropriation hy Parliament moneys in the Unemployment Relief Fund may be applied for any of the following purposes—•

(a)	in defraying the cost of administration in rela­ tion to the relief of unemployment and other expenses incidental thereto including such costs and expenses incurred during the period com­ mencing on the first day of July, one thousand nine hundred and thirty-nine, and ending on tljo date of the commencement of this Act;
(b)	in defraying the costs incurred in assessing and collecting Unemployment Relief Tax under the

Prevention

1 1 0                Unemployment Relief Tax (Management) Act.

No. 13, 1939. Prevention and Relief of Unemployment Act, 1930-1936, and any tax under tlie Special Income and Wages Tax (Management) Act, 1933-1934, and the Special Income and Wages Tax (Man­ agement) Act, 1936-1938, including any such costs incurred during the period referred to in paragraph (a) of this subsection;

(c)	in defraying the cost of assessment and collection of tax under this Act;
(d)	in defraying the cost of providing food and other assistance to unemployed persons and other persons in necessitous circumstances, including any such costs incurred during the period referred to in paragraph (a) of this subsection;
(e)	in defraying the costs of or making payments towards the training of youths and untrained persons for employment or the training of persons for whom no employment can be found in the occupation or pursuit for which they have been trained, including any such costs incurred or payments made during the period referred to in paragraph (a) of this subsection;
(f)	in meeting payments made or to be made in the financial year which commenced on the first day of Jnly, one thousand nine hundred and thirty- nine, and in any succeeding financial year by way of interest, exchange, sinking fund and other capital charges in respect of so much of the capital indebtedness of the Metropolitan Water, Sewerage and Drainage Board and the Hunter District "Water Board as is remitted under section 69a of the Metropolitan Water, Sewerage and Drainage Act, 1924-1937, and under the Hunter District Water, Sewerage and Drainage Act, 1938, respectively;
(g)	in meeting payments made or to be made by the Colonial Treasurer in the financial year which commenced on the first day of July, one thousand nine hundred and thirty-nine, and in any suc­ ceeding financial year under any undertaking given by him pursuant to section 4 2 ? b of the

Local

Unemployment Relief Tax (Management) Act. I l l

Local Government Act, 1919, as amended by sub­ sequent Acts, or under any agi’eement entered into by him ])ursuant to section 493a of the said Act as so amended;

(h) in making grants, loans and advances for any purposes connected with or relating to the relief of unemployment and in defraying the cost of carrying out works for any such purpose;

(i)  in repaying advances and payments made to tin* Unemployment Relief Fund by the Colonial Treasurer where such advances and payments are repayable;

(j) in recouping the Consolidated Revenue Fund for payments made or to bo made out of that fund in the financial year commencing on the first day of July, one thousand nine hundred and thirty-nine, or in any succeeding financial year by way of interest, exchange, sinking fund and other capital charges in respect of any loaii moneys expended at any time after the first day of July, one thousand nine hundred and thirty-two (including loan moneys expended after the commencement of tliis Act), in carry­ ing out Avorks for the relief of unemployment, or in making advances to the council of any municipality or shire or to any county council for any purposes connected with or relating to the relief of unemployment;

(k) for any other purpose for which moneys in the

,

Unemijloyment Relief Fund are appropriated

by any Act.

7 .       The provisions of the Audit Act, 1902, as amended Application

by subsetjuent Acts, shall extend and apply to and in

relation to the Unemployment Relief Fund in the like

’ '

manner as those iirovisions apply to and in relation to

the Consolidated Revenue Fund.

PART

112                 Unemployment Relief Tax (Management) Act.

Mo. ^ 1 9 3 9 .

L iiiB iLiTY TO T a x a t io n .

Incidence

of tax 8 . Subject to this Act, tax at such rates as may be

in respect	fixed by any Act shall be levied and paid to the Con-
of net
assessable	missioner upon the net assessable income derived by any
income.	person whether a resident or non-resident during the year of income ended on the thirtieth day of June, one thousand nine hundred and thirty-nine (or the account­ ing period, if any, accepted by the Commissioner in lieu of that year) and for each year of income thereafter.

Incidence	9 . Subject to this Act, tax in such amounts or at such
of tax in

respect of

rates as may be fixed by any Act shall be paid to the

income from

Commissioner in respect of the income from employment

employment.

aerived by any person on and after the date of the

commencement of this Act.

Exemptions.

10. (1) The incomes, revenues, and funds exempt from income tax by virtue of section sixteen of the Principal Act, and also any income derived from a source outside this State by the Governor or any other person whose salary or remuneration is exempt from income tax under that section, shall, subject to this Act, also be exempt from tax under this Act, and in addition, there shall also be ^exempt—

(a)	all the income derived from carrying on the business of life insurance other than that appropriated for the payment of dividends or which enures for the benefit of shareholders:
(b)	any war pension paid by the Imperial or any other Government;
(c)	income derived from old-age or invalid pensions payable under the (Commonwealth) Invalid and Old Age Pensions Act, 1908-1935;
(d)	income derived from pensions payable under the WidoAvs’ Pensions Act, 1925, as amended by subsequent Acts;
(e)	income derived from payments in respect of anv children under the Familv Endowment Act,
1927-1938; *
(f)	income derh’ed from any payment made in respect of children under the Child IVelfaro Act, 1923, as amended by subsequent Acts;

(s)

Unemployment Relief Tax (Management) Act. 113

No. 13, 1939.

(g)	income derived from any payment made to any person as charitable relief by any Government department or agency;
(h)	the net assessable income of any person (other than a company) domiciled in this State whose total income from all sources during the year of income does not exceed one hundred pounds or where the person has a dependant docs not exceed two hundred and eighteen pounds;

(i)  the income from employment of an employee while he is in receipt of such income at a rate less than two pounds per week or the equivalent hourly or daily rate, or where the employee has a dependant while he is in receipt of such

I        income at a rate less than four pounds four shillings per week or the equivalent hourly or

:

daily rate ;

Provided that this exemption shall not apply any year of income by an employee whose total income from all sources during that year of income exceeds one hundred and four pounds or where the employee has a dependant 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;

i

to any income from employment derived during

I

(j)

the income from emploj’ment derived by any person from employment upon any work declared by the Governor in accordance with section 8 b of the Industrial Arbitration (Eight Hours) Amendment Act, 1930, as amended by subsequent Acts, to be a work for the unem­ ployed.

This exemption shall extend only to the income

of persons who are in receipt of wages and

'

bonuses at the rates directed by the Minister

’

pursuant to section 8 b of the Industrial Arbitra­ tion (Eight Hours) Amendment Act, 1930, as amended by subsequent Acts;

(k)

the income from employment of officers, seamen, and others employed on ships trading between Australia and New Zealand and who are on New

Zealand articles; (!)

114               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(l) 'mcomc- derived from property by a person (other than a company) ordinarily resident in a recip­ rocating State:

Provided that, where in any proclamation under section eleven of this Act, the Governor has declared a State to be a reciprocating State in respect of a particular class of income derived from property specified in the proclamation the oxein})tion under this paragraiih shall not apply to any part of the income derived from pro­ perty other than the particular class of such income so specified in the proclamation:

Provided further that the exemption under this paragraph shall not apply to any part of the income derived from property which is not subject, in the reciprocating State, to any tax which, in the opinion of the Governor, is sub­ stantially similar to the tax as defined in this Act for the time being in force in New South

. Wales, unless the Governor by proclamation published in the Gazette in accordance witii sub­ section one of section eleven of this Act, declares such State to be a reciprocating State for tbe purposes of this Act in respect of such part of the income derived from property which is not subject to any such tax;

(m) income derived from a pension by any person domiciled in this State, whose total income from all sources during the year of income does not exceed two hundred pounds.

(2) Where any income is exempt from tax the exeni])tion shall be limited to the specified or original recipient of the income, and shall not extend to persons receiving payments from that recipient although the ]my- ments may be made wholly or in part out of that income.

(3) The exemption of any income from tax shall not exempt any ])erson from furnishing any return or information whicli may bo required by the Commissioner, or from including in his return such information as is prescribed or as is required by the Commissioner.

Unemployment Relief Tax (Management) Act.

No. 13, 1939.

11.       (1) Where the Governor is satisfied that recipro­

cal provisions have been made by the legislature of any Kwip'o- State, of income derived from property or of any ]>ar- ticular class of income derived from property by a person (other than a company) ordinarily resident in New South Wales, from any tax which, in the o]union of the Gover­ nor, is substantially similar to the tax as defined in this Act for the time being in force in New South Wales, or is satisfied that the laws of that State do not impose any such tax upon such income or such particular class of income, as the case may be, derived by such person, the Governor may, from time to time, by proclamation jiublished in the Gazette, declare such State to bo a reciiirocating State for the purposes of this Act iu respect of income derived from property or of any par­ ticular class of income derived from property specified in the proclamation, as the case may require, and shall in such case also declare the year of income as from the commencement of which such State shall become a recip­ rocating State for the purposes of this Act, and as from the commencement of such year of income siich State shall be a reciprocating State for the purposes of this Act, according to the tenor of the proclamation.

(2) Any proclamation made under section 8 a of the Special Income and Wages Tax (Management) Act, 1933-1934, or under section nine of the Special Income and Wages Tax (Management) Act, 1936-1938, and in force immediately before the commencement of this Act, shall be deemed to have been made under this section.

(3) Any proclamation made or deemed to have been made under this section may be revoked or varied by the Governor by a subsequent proclamation published in the Gazette.

12.       (1) Subject to this section net assessable income Notasscss-

shall be assessed in like manner as taxable income is	income,
assessed under the Principal Act.

(2) The assessable income of a company shall

include dividends Avhich Avould be included therein if subsection three of section fifty-two of the Principal Act were omitted from that section:

Provided

I I G	Unemployment Relief Tax (Management) Act.
No. 13, 1939.

Provided that in the case of a company (other than a private company) wliich is a resident, the assessable income shall include dividends only to tlie extent to which they would be included therein if derived by a non­ resident of Australia.

(3) Subject to paragraph (1) of subsection one of section ten and to section eleven of this Act the assessable income of a non-resident who is a resident of Australia shall include dividends which would be included therein if subsection three of section fifty-two of the Principal Act were omitted from that section.

(4) In the assessment of the income of a resident (other than a company which is not a private company) the provisions of section fifty-three (except paragraphs (b), (c) and (f) thereof) of the Principal Act shall not apply.

(5) There shall be the like deductions as are allowed under the Principal Act, except—

(a)	the deductions from any income from employ­ ment;
(b)	the deductions under paragraph (a) of subsec­ tion one of section eighty-eight, section eighty-nine, section ninety, and section ninety- one of the Principal Act.

(6) In the case of a company (other than a com­ pany in liquidation) which, during or within nine months after the close of the year of income, has paid to its shareholders registered upon a register situate in this State and to resident shareholders registered upon a register situate outside this State a dividend out of the net profit of that year, there shall also be deducted—

(a) where that net profit is wholly assessable- -the

amount of the dividend so paid; or

(b) where that net profit is only partly assessable —an amount which bears the same proportion to the total amount so paid as the profits which form part of the assessable income of the com­ pany bear to the total profits of the company:

Provided

Unemployment Relief Tax (Management) Act. 117

Provided that the profits or income specified in paragraphs (b), (c), (d), or (f) of section fifty-three of the Principal Act shall be excluded from the apportionment under this paragraph where a dividend is appropriated from profits or income other than the profits or income so specified or where a dividend is appropriated wholly and exclusively from the profits or income so specified.

13.       (1) Where on or after the date of the commence- Deduction

ment of this Act—

(a) a div idend becomes payable hy a company to a shareholder not domiciled in this State in respect of its shares registered upon a register situate in this State, or •

(b) interest becomes payable by a person (in this section referred to as the interest payor), to a person not domiciled in this State (in this section referred to as the interest recipient) on money lent in this State,

the company or interest payor, as the case may be, shall deduct and retain from- such dividend or such interest when paid an amount sufficient to pay the tax in respect of such dividend or such interest at such rate as may he fixed by any Act and shall forward such amount to the Commissioner with the proscribed return within such time as may be prescribed.

(2) Where a company pays a dividend otherwise than in cash, it shall, before distributing the dividend, set aside an amount sufficient to meet the tax payable under this section and forward such amount with the prescribed return within such time as may be prescribed.

(3) (a) Where a person fails to forward to the Commissioner within the prescribed time any amount which he is required so to forward by this section he shall he liable to pay as additional tax an amount equal to ten per centum of the amount which he so failed to forward.

(b) The Commissioner may in any case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(c)

118               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(c) If in any case in which a person is liable

to pay additional tax under this section a taxation prose­ cution is instituted in respect of the same subject matter the additional tax shall not be payable unless and until the prosecution is withdrawn.

(4) (a) The place of residence of a shareholder

or interest recipient last known to the company or in­ terest payor at the date of payment of a dividend or interest, as the case may be, shall, for the purposes of this section, but subject to paragraph (b) of this subsec­ tion, be conclusive evidence as between the shareholder and the company or as between the interest recipient and the interest payor, as the case may be, and as between the company or interest payor, as the case may be, and the Commissioner and be prima facie evidence as between the shareholder or interest recipient and the Commissioner that at such date the shareholder or interest recipient was domiciled in the State or country in which such residence is situated.

(b) The Commissioner may from time to time by notice in writing (a copy of which shall be forwarded by post to the shareholder or interest recipient at the last address known to the Commissioner) notify the company or interest payor where the shareholder or interest re­ cipient as the case may be, is domiciled, and for the pur­ poses of this section such notice shall—

(i)  as between the Commissioner and the company or interest payor, as the case may be, and

(ii)  as between the company and shareholder or in­ terest payor and interest recipient, as the case may be,

notwithstanding anything in paragraph (a) of this sub­ section be conclusive evidence of the domicile of the shareholder or interest recipient from the receipt of such notice by the company or interest payor, as the case may be, and until the same is withdrawn.

(c) The Commissioner may from time to time withdraw such notice by a like notice in writing, a copy of which shall be forwarded by post to the share­ holder or interest recipient as aforesaid.

(d)

Unemployment Relief Tax (Management) Act. 119

No. 13, 1939.

(d) A shareholder or interest recipient may in writing request the Commissioner to notify the com­ pany or interest payor, as the case may bo, that he is domiciled in this State, and when any notice relating to the domicile of such shareholder or interest recipient has previously been given, to withdraw such notice.

Any such request shall be accompanied by a statement

setting out fully the facts upon which the request is based.

If the Commissioner refuses any such request he shall give notice of such refusal to the shareholder or interest recipient.

(e) A shareholder or interest recipient shall have a right of objection and appeal to the Board of Appeal against any notice relating to the domicile of such shareholder or interest recipient or against any notice of refusal of a request made under paragraph (d) of this subsection by such shareholder or interest re­ cipient.

The provisions of section two hundred and thirty-one of the Principal Act shall mutatis mutandis apply to any objection or appeal under this paragraph; and for the purpose of such ap]ilication the copy of the notice relat­ ing to domicile and the notice of refusal of the request shall bo deemed to be a notice of assessment.

The period within wliich an objection or appeal under this paragraph may ho lodged shall commence to run from the date on which, in the ordinary course of post, the copy of the notice relating to domicile or the notice of refusal of the request, would be received.

(5) A shareholder or interest recipient shall not

be entitled to make any claim against a company or interest payor in respect of tax retained and paid to the Commissioner in accordance with this section and the receipt of tlie Commissioner therefor shall, to the extent of the amount thereby acknowledged, be a com­ plete acquittance and discharge to the company or the interest payor, as the case may he, of and from all liabil­ ity in respect of such dividend or interest.

(6)

1 2 0                Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(6) A person domiciled outside this State shall have the same right of objection and appeal in respect of tax deducted under this section as if an asesssment had issued to him.

For the purposes of this subsection the period vithin v'hich an objection may be lodged shall commence to run from the date on which, in the ordinary course of post, an assessment would bo received if issued on the date on which the tax is paid by the company or interest payor to the Commissioner.

(7) A company shall not be required to deduct tax under this section in respect of such part of any dividend as is distributed out of income upon which it has paid Unemployment Relief Tax under the Preven­ tion and Relief of Unemployment Act, 1930-1936, or Special Income Tax under the Special Income and Wages Tax (Management) Act, 1933-1934, or under the Special Income and Wages Tax (Management) Act, 1936-1938, or tax under this Act.

(8) Tax shall not be deducted and retained under this section from dividends or interest exempt from tax by the operation of paragraph (1) of subsection one of section ten of this Act:

Provided that, where tax has been so deducted and retained before the publication in the Gazette of a proclamation declaring the State in whicli tlie share­ holder or interest recipient is ordinarily resident to be a reciprocating State, such tax shall, as between the com­ pany and the shareholder or as between the interest payor and the interest recipient, as the case may bo, be deemed to have been lawfully deducted and retained, and any claim for refund of tax by the shareholder or interest recipient shall be made to the Commissioner.

(9) This section shall not apply to a dividend or interest paid to a company which is carrying on business in this State and which has a public officer duly appointed under the Principal Act, unless the Commissioner, by notice in writing to the company paying the dividend, or to the interest payor, as the case may be, directs that tax shall be deducted and retained mider this seclio]).

Any

Unemployment Relief Tax (Management) Act. 1 2 1

Any such notice shall take effect from the date of receipt thereof by the company or interest payor, and shall remain in force until withdrawn.

(10) This section shall not apply to a dividend

or interest paid to any person where arrangements have been made to the satisfaction of the Commissioner for the payment of all income tax that is or may become payable by that person, and the Commissioner, by notice in writing to the company paying the dividend, or to the person paying the interest, directs that the section shall not apply.

The Commissioner may from time to time withdraw such notice by a like notice in writing sent by post to the company paying the dividend, or to the person paying the interest, and this section shall thereupon apply to any dividend paid by that company or to interest paid by that person after the date on which, in the ordinary course of post, the notice would be received.

14.       (1) Where there is included in the net assessable Rebate

income of any person (and such person is liable to tax in

respect thereof)—

(a)	any dividend or interest upon which tax has been paid under section thirteen of this Act;
(b)	any dividend or interest upon which tax has been paid under section thirteen of the Social Services Tax (Management) Act, 1939;
(c)	any dividend or interest upon which tax has been paid under section eleven of the Special Income and Wages Tax (Management) Act, 1936-193S;
(d)	any dividend or interest upon which tax has been paid under section ten of the Special In­ come and Wages Tax (Management) Act, 1933­ 1934;
(e)	any dividend or interest upon which Unemploy­ ment Belief Tax has been paid under section nineteen of the Prevention and Belief of Unem­ ployment Act, 1930-1936; or
(f)	any income upon which such person has paid tax under this Act or under the Social Services Tax (Management) Act, 1939, or has paid tax under

the

1 2 2               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

the Special Income and Wages Tax (Manage­ ment) Act, 1936-1938, or unier the Special In­ come and Wages Tax (Management) Act, 1933­ 1934, or has paid Unemployment Relief Tax nnder the Prevention and Relief of Unemploy­ ment Act, 1930-1936,

there shall be deducted from the tax otherwise payable by such person a sum equivalent to two-thirds of the amount of any such tax or Unemployment Relief Tax (as is referred to in paragraphs (a) to (f) inclusive of this subsection) so paid in respect of such dividend, in­ terest or income which has been included in his net assess­ able income.

(2) Whore there is included in the net assessable income of any person (and such person is liable to tax in respect thereof) any dividend upon which tax has been paid under section twelve of this Act or under section twelve of the Social Services Tax (Management) Act, 1939, or under section ten of the Special Income and Wages Tax (Management) Act, 1936-1938, or under section nine of the Special Income and Wages Tax (Management) Act, 1933-1934, or under section eighteen of the Prevention and Relief of Unemployment Act, 1930-1936, there shall be deducted from the tax otherwise payable by such person the amount of tax payable in respect of the dividends so included.

(3) Section fifty-five of the Principal Act shall not extend to or in respect of the assessment of tax as defined in this Act.

(4) Any person (other than a company) who is domiciled in this State shall be entitled to a rebate of tax in his assessment of a sum of seventeen shillings and four pence in respect of each dependant.

(5) Where during any year of income a de­ pendant is wholly maintained for part only of such year of income a proportionate j)art only of seventeen shillings and four pence shall be allowed as a rebate in respect of that dependant.

(6) Where during the year of income the taxpayer also derives income from employment as defined in this Act the rebate to which the taxpaj'er would otherwise be entitled under subsections four and five of this section

shall

Unemployment Relief Tax (Management) Act. 123

shall not be allowed unless lie satisfies the Commissioner that he will not receive the full amount of rebate to which he is entitled from the tax payable by him upon income from employment during the year next succeed­ ing the year of income, in which case the Commissioner may allow a rebate in his assessment to the extent to which the rebate that he would he entitled to has not been so allowed.

15.       (1) The Commissioner may make such assess­

ments or alterations in assessments as he considers special

necessary to meet cases in which, owing to a change in

the class of a taxpayer’s income, or owing to the failure

of an employer to collect the correct amount of tax from

an employee, tax would otherwise be avoided, or over

taxation would result.

In applying this provision regard shall be had to the amount of tax paid or payable under the Prevention and Pelief of Unemployment Act, 19o0-193t), the Special Income and Wages Tax (Management) Act, 1933-1931:, the Special Income and Wages Tax (Management) Act, 193()-193S, and the Social Services Tax (Management) Act, 1939.

(2) Where a company is wound up or an indi­ vidual person dies or ceases to be a taxpayer in any year and that company or person had ])aid Unemployment Eelief Tax under the Prevention and Relief of Unemploy­ ment Act, 1930-1936, in respect of the year ended on the thirtieth day of .lune, one tliousand nine liundred and thirty or such other i)eriod accepted by the' Com­ missioner in lieu thereof or whore by reason of a change in the class of a person’s income he has paid tax in respect of a period additional to the period in respect of which he would have paid if there had been no change in the class of his income, the Commissioner may, if no adjust­ ment has previously been made in respect thereof, make such alter.dions in assessments as he considers necessary in order that the total period in respect of which the company or person has been assessed, or tax has been deducted, under the Prevention and Relief of Unemploy­ ment Act, 1930-1936, the Special Income and Wages Tax (Management) Act, 1933-1934, the Special Income and

Wages

124               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

Wages Tax (Management) Act, 1936-1938, the Social Services Tax (Management) Act, 1939, and this Act shall not exceed a period equal to that commencing on the first day of July, one thousand nine hundred and thirty, and ending on the date of death of the taxpayer or on the date on which the company or person ceased to bo a taxpayer as the case may be.

(3) Subsection two of this section shall: ot apply to a company which is reconstructed or to a company disposing of its assets to another company where the shareholding interests in the vendor company were, at or about the date of the disposal, in substantially the same hands as those of the company acquiring the assets.

Adjustment	16.	Where during any year of income any person
when

income	derives income from employment from more than one
from
derived	employer and the total amount of tax, if any, deducted
several	by his employers is less than the amount of tax which
employers.	would have been deducted if the total income from employment were derived from one employer, the Com­ missioner may assess such person on the total income from employment together with the net assessable income, if any, derived by him during such year of income as if such income were net assessable income.
This section shall extend, mutatis mutandis, to income from wages as defined in the Special Income and Wages Tax (Management) Act, 1936-1938.

PART IV.

R e t u r n s , e t c .

Returns. 17. (1) The returns made in pursuance of a notice

issued under the provisions of section two hundred and one of the Principal Act shall be deemed to be also made under and for the purpose of this Act.

The regulations may proscribe forms of return to be made in respect of incomes assessable for tax as defined in this Act and in respect of which a return under the Principal Act is not required by the Commissioner.

(2)

Unemployment Relief Tax (Management) Act. 125

No. 13, 1939.

(2) The CommissioiiGr may, from time to time, by

notice published in the Gazette, require every employer to furnish a return setting out such information as may be required relating to numbers, groups and earnings of employees, amounts of tax collected from employees or such similar matters as may be prescribed.

18.       (1) Notwithstanding anything contained in this

Act, or in the Principal Act, the Commissioner may fur- info'rmatii nish to the Government Statistician for New South Wales in returns

any information disclosed by the returns under subsec- °

Government

tion two of section seventeen of this Act.

Statistician.

cf. Act No.

(2) Before any such information is so furnished, the Government Statistician and every officer or

34,1930,

s. 23c.

employee of the Bureau of Statistics and Economics shall take and subscribe before a justice of the peace such oath of fidelity and secrecy as may be prescribed.

(3) If the Government Statistician or any such officer or employee acts in the execution of his office in relation to any such return before he has taken the pre­ scribed oath he shall be liable to a penalty of not less than ten and not more than one hundred pounds.

(4) The Government Statistician and every such officer or employee who without lawful excuse makes a record of or reveals the name of any employer who has furnished a return pursuant to subsection two of section seventeen of this Act, or the particulars contained in any such return, shall be guilty of a misdemeanour, and shall be liable to imprisonment for any term not exceeding two years with hard or light labour.

(5) Any person who has held the office of Government Statistician, or who has been an officer or employee of the Bureau of Statistics and Economics, or who has performed any duty under this Act in the said Bureau and who reveals any information as to any em­ ployer who has furnished a return pursuant to subsection two of section seventeen of this Act, or as to any of the particulars contained in any such return, to any person other than a person to whom he has been authorised by the Commissioner to communicate it, shall be guilty of a misdemeanour and shall be liable to imprisonment for any term not exceeding two years, with hard or light labour.

( 6 )

126               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(6) The Grovernment Statistician shall not, nor shall the Commissioner or any officer or employee of the Bureau of Statistics and Economics, or any officer appointed to act in the administration of the Principal Act, be required to produce in any Court any return made pursuant to subsection two of section seventeen of this Act, or to divulge or communicate to any Court the name of any employer who has made any such return, or any of the particulars contained in any such return, excejit as may be necessary for the purpose of carrying into effect the provisions of this Act.

(7) Nothing in this section shall prevent the Government Statistician from compiling from such re­ turns, and publishing statistics based on the particulars contained in such returns; but such statistics shall not disclose the name of any employer who has made any such return nor the particulars contained in any par­ ticular return.

Machinery	19.	(1) The provisions of Part IV (Returns and
prorisions

of Principal	Assessments); Part V (Objections and Appeals); Part
Act to apply	VI (Collection and Recovery of Tax) ; Part VII (Penal
to this Act.	Provisions and Prosecutions); and Part VIII (Miscel­ laneous) comprising sections two hundred and one to three hundred and five inclusive of the Principal Act, and any regulations made to give effect to such sec­ tions, shall be applicable to the tax payable under this Act as if such tax were the income tax under the Principal Act.
(2) The Commissioner may make an assessment under this Act jointly witli an assessment under any other Act administered by him and may serve a notice of the joint assessment as if it were one assessment. In any such case the Commissioner shall allocate the proper amounts of tax to the Unemployment Relief Fund and to the fund to which the proceeds of the tax levied under such other Act are required to be paid. Any refunds of tax shall be dealt with in like manner.

PART

Unemployment Relief Tax (Management) Act. 127

-r. . «<>• 1939.

PART V. - ­

T ax u p o n I n c o m e f r o m E m p l o y m e n t .

20.       (1) .With regard to the tax payable upon income Taxon

from employment, the following provisions shall have

effect employment.

(a) Every enp)lo\’er shall collect from his employees, by deduction or otherwise, tax in the amounts or at the rate or rates as may be fixed by any Act.

(b) (i) Evciy employer shall keep such records as are prescribed of all payments, amounts credited, or allowances made, by him to his employees.

(ii)  Every employer the number of whose em­ ployees liable to tax is not less than ten (or such other number as may be prescribed) shall paj ̂to the Commissioner at such times and in such manner as are prescribed, the amount of tax payable upon such payments credits and allowances and shall affix the official receipts in respect of such payments to such records in the manner prescribed.

(iii)   Every employer the number of whose em­ ployees liable to tax is less than ten (or such other number as may be prescribed) shall affix the prescribed stamps to the value of the tax payable upon such payments credits and allowances to such records in the pre­ scribed manner and shall cancel such stamps at such times and in such manner as are pre­ scribed.

(c)	Where the number of employees liable to tax falls below ten (or such other number as may be prescribed) the employer shall continue to pay the tax and otherwise follow the procedure laid down in subparagraph (ii) of paragraph (b) of this subsection until authorised by the
.	Commissioner in Avriting to affix and cancel the prescribed stamps in the manner proAuded in
j	subparagraph (iii) of such paragraph (b). Not­ withstanding the number of employees liable to

tax

1 2 8                Unemployment Relief Tax (Management) Act.

No. 13, 1939.

tax the Commissioner may by notice in writing direct any employer to pay the tax or affix and cancel the prescribed stamps as he may deter­ mine.

Under application by any employer the Com­ missioner may permit such employer to change from one method of payment to the other method; Provided that where such permission is given the employer shall adhere to such other method until he is authorised by the Com­ missioner to alter such method.

(d) Every employer shall—

(i) send to the Commissioner, as and where

jn-escrihed, such records or such part

thereof as may be prescribed;

■

(ii)  send to the Commissioner, upon notice in writing from the Commissioner, such records as may be specified in such

, notice;

(iii)  produce such records for inspection to any person authorised either generally or in a particular case by the Commis-

‘ sioner to inspect such records. For the purpose of this subparagraph any such person shall have the powers provided by section two hundred and ninety-nine of the Principal Act.

(e) The Commissioner may require an employer to provide or give security to an amount and in such manner as may be approved by him for payment of the tax in any particular case.

(2) If any employer fails to keep the proscribed

records or the Commissioner is not satisfied that the records kept are correct, the Commissioner may by notice in writing fix the amount of income from employment upon which, in his judgment, tax ought to be paid, and the employer shall be liable to pay tax accordingly, excepting so far as he establishes on objection that the amount is excessive.

Any such notice in writing shall be subject to the same

right of objection and appeal as if it were a notice of

assessment. (3)

Unemployment Relief Tax (Management) Act. 129

(3) Subsection one of this section sliall not apply in respect of an employee casually employed in a domestic or other capacity and otherwise than in con­ nection with the business of the employer.

(4) The prescribed stamps shall bo prepared and issued by the Commissioner of Stamp Duties, who shall provide for the distribution and sale thereof.

Such stamps shall be offered for sale or dealt in only by the Commissioner of Stamp Duties and by officers of such other Departments of the State and the Common­ wealth as are approved of by him.

Any person who purchases the prescribed stamps other than from the Commissioner of Stamp Duties or from an officer of such other De])artmcnt as aforesaid acting in his official capacity, sludl be guilty of an offence against tliis Act and shall, upon summary conviction, be liable to a penalty of not less than two pounds and not exceeding one hundred pounds.

Any person other than the Comm.issioner of Stamp Duties or an officer of such other Department as afore­ said acting in his official capacity, who offers for sale or exchange or deals in the prescribed stamiis shall lie guilty of an offence against this Act and shall, upon summary conviction, be liable to a penalty of not less than two pounds and not exceeding one hundred pounds.

(5) The regulations may apply, with such modi­ fications and adaptations as the Governor thinhs fit in respect of any such stamps, all or any of the provisions (including penal provisions) of the Stamp Duties Act, 1920, as amended by subsecpient Acts, or the Entertain­ ments Tax (IManagement) Act, 1929-1937.

(G) Where the Commissioner is satisfied—

(a) that an employer has purchased the prescribed stam})s for the purpose of stamping the pre­ scribed records of income from employment; and

(b) that such stamps have been so lost or destroyed “ that they will not bo used by any person for tlie

purpose of stamping any such records

t l H 5- E • h e

130                Unemployment Relief Tax (Management) Act.

‘ he may exempt such employer from compliance with such part of the provisions of paragraphs (b) and (d) of subsection one of this section as he considers just.

(7) Every employer shall preserve the prescribed declarations made by his employees and the prescribed records unless he obtains the consent in writing of the Commissioner to the destruction of those declarations and records:

Provided that where a period of three years from the last date of payment of income from employment required to be entered in any such record has elapsed, an employer may in writing by registered post give to the Commis­ sioner notice of his intention to destroy such declarations or records and may destroy the same after the expiration of throe months from the giving of such notice unless the Commissioner has required him to preserve such declara­ tions or records further.

(8) Any person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud His INIajesty of any tax under this Act, shall be guilty of an offence against this Act and shall be liable upon conviction by a court of summary jurisdiction to a penalty not exceeding two hundred pounds or upon conviction upon indictment to imprisonment for a term of not more than twelve months.

(9) Any employer who fails to carry out or observe any provision of this section shall, unless he has been exempted from the carrying out or observance of such provision under this section, be liable to account for and pay to the Commissioner any tax which by or because of his failure remains unpaid, together with a fine to bo fixed by the Commissioner not exceeding ten per centum of such tax : Provided that upon sufficient cause being shown to the satisfaction of the Commissioner such fine may be remitted or reduced by him.

Such employer shall, upon summary conviction, bo liable lo a penalty of not less than two pounds and not exceeding two hundred pounds, or upon conviction upon indictment to imprisonment for a term not exceeding twelve months, and the court before which the employer

is

Unemployment Relief Tax (Management) Act. 131

is convicted may at the time of the conviction or at any time thereafter order the payment of the amount of tax and/or fine certified by tlie Commissioner or an Assistant Commissioner to be unpaid.

(10) (a) In any prosecution under this section the A vcrm c.it oe

averment of the prosecutor or plaintiff contained in the suflidcut.

information, complaint, declaration or claim shall be «TaithTCome

prima facie evidence of the matter or matters averred. Ic?,

S. 83. *

(b) This subsection shall apply to any mat­

ter so averred although—

(i)  evidence in support or rebuttal of the matter averred or of any other matter is given liy witnesses; or

(ii)  the matter averred is a mixed question of law and fact, but in that case the averment shall he prima facie evidence of the fact only.

(c) Any evidence given by witnesses in support or rebuttal of the matter so averred shall be considered on its merits and the credibility and proba­ tive value of such evidence shall be neither increased nor diminished by reason of this subsection.

(d) The foregoing provisions of this subsec­

tion shall not apply to—

(i)  an averment of the intent of the defendant to proceedings; or

(ii) proceedings for an indictable offence.

(e) This subsection shall not lessen or affect

any onus of proof otherwise falling on the defendant.

(11) Any proceedings in respect of an offence

against this section or against any regulations made in

respect of the matters therein referred to may be taken

at any time not exceeding twelve months from the time

when the facts first came to the knowledge of the Com­

missioner, and may be taken by him or by some person

appointed by him in writing, either generally or in a par­

ticular case.

(12) This section shall not apply in any case where the employer is the Crown in right of the Common­ wealth of Australia.

(13)

132                Unemployment Relief Tax (Management) Act.

Ho. 1 3 ,193a.

Without prejudice to the generality of section four of this Act the regulations made under the Special Income and Wages Tax (Management) Act, 1936-1938, prescribing matters which are required or permitted to be prescribed under Part IV of that Act shall, to the ex­ tent to which they are in force immediately before the commencement of this Act and until amended repealed or replaced by regulations made under this Act, apply mutatis mutandis to and in respect of similar matters and things required or permitted to bo proscribed under this Part.

For the purposes of such application, and without affecting the generality of the foregoing provisions of this subsection—

(a)	the prescribed Wages Tax Stamps referred to in Part IV of the Special Income and Wages Tax (Management) Act, 1936-1938, shall be Ihe pro­ scribed stamps for the purposes of this Part; and
(b)	the records prescribed for the purposes of Part IV of the Special Income and Wages ■ Tax (Management) Act, 1936-1938, shall be the re­ cords prescribed for the purposes of this Part.

Eebatefrom 21. (Ij Subject to this section an employee shall be

tacoime°froin entitled to a rebate of an amount of fourpence in respect

employ- of each dependant from the amount of tax upon income

™e*̂c*̂antg

from employment otherwise payable by him in respect of

any week.

(2) (a) Every employee who claims a rebate <̂f tax in respect of a dependant shall furnish to his employei within such time and in such manner as may be prescribed a declaration in duplicate setting out such particulars of that dependant as may bo prescribed.

(b) Every declaration furnished under sub­

section two of section 18a of the Special Income and

Wages Tax (Management) Act, 1936-1938, shall be

-

deemed to have been furnished under this subsection.

(3) An employee shall not bo entitled to any re­

bate under this section unless he has lodged the proscribed

declaration with his employer and shall not be entitled to

any

Unemployment Relief Tax (Management) Act. 133

No. 13, 1939.

any rebate in respect of any income from employment paid more than fourteen days prior to the date of furnishing the prescribed declaration to his employer.

(4) (a) The rebate from the tax payable upon income from employment derived prior to the first day of November, one thousand nine hundred and thirty-nine, shall be a sum equivalent to two-thirds of the amount of rebate that would have been allowable under section 18 a of the Special Income and Wages Tax (Management) Act, 193G-1938, if this Act had not been enacted.

(b) The rebate from the tax payable upon in­ come from employment derived during the first period of six months after the thirty-first day of October, one thou­ sand nine hundred and thirty-nine, shall be calculated ac­ cording to the number of dependants of the employee on the first day of that period and the rebate allowable dur­ ing each succeeding period of six months after that date shall be calculated according to the number of dependants of the employee on the first day of each such succeeding period.

(c) Where an employee ceases to be entitled to a rebate under this section in respect of any person claimed as a dependant in the prescribed declaration furnisbed by him to his employer such employee shall, within the time and in the manner prescribed, furnish to his employer a further declaration as prescribed.

(d) Every employee who claims a rebate in respect of an additional dependant shall, within the time and in the manner prescribed, furnish to his employer a further declaration as prescribed.

(5) (a) AVhere an arrangement satisfactory to the Commissioner is made between any employer and the Commissioner, or between any group of employers and the Commissioner, the Commissioner may approve, sub­ ject to such terms and conditions as he may think fit, of such modifications of the provisions of this section relating to the furnishing of declarations as he considers necessary to meet the circumstances of the particular case. Where the Commissioner so approves he shall in writing notify the employer, or group of employers, of such modifications and of the terms and conditions to Avhich the approval of such modifications is subject.

(b)"

134               Unemployment Relief Tax (Management) Act.

No. 13, 1939.

(b) Every arrangement made under subsec­ tion five of section 18a of the Special Income and Wages Tax (Management) Act, 1936-1938, shall be deemed to have been made under this subsection.

(6) Every employer shall—

(a) send to the Commissioner, as and when pre­ scribed, the declarations furnished by his employees or such part thereof as may be

’ prescribed;

(b)	send to the Commissioner, upon notice in writing from the Commissioner, such declarations as may be specified in such notice;
(c)	produce such declarations for inspection to any person authorised either generally or in a par­ ticular case by the Commissioner to inspect such declarations. For the purpose of this paragraph any such person shall have the powers })rovided by section two hundred and ninety-nine of the Principal Act.

Any employer who fails to comply with any of the provisions of this subsection shall be liable to a penalty of not less than two pounds and not exceeding fifty pounds.

(7) Any employee who makes a declaration which is false in any material particular or who fails to comply with the provisions of paragraph (c) of subsection four of this section shall be guilty of an offence and shall be liable to a penalty of not less than two pounds and not exceeding fifty pounds, and in addition the Court may order him to pay to the Commissioner a sum not exceeding double the amount of tax that would have been avoided if the declaration furnished by him to his employer had been accepted as correct, or, as the case may be, if each person shown in the declaration last furnished by him to his employer had been accepted as still being a dependant.

(8) Notwithstanding anything contained in sub­ section seven of this section, any employee who makes a declaration which is false in anj ̂ material particular, or who fails to comply with the i^rovisions of paragraph (c)

of

Unemployment Relief Tax (Management) Act. 135

. . . No. 13, 1939.

of subsection four of this section shall be liable to pay

—̂

the tax avoided and shall also be liable to pay as addi­

tional tax the greater of the two following amounts:—

(a) the sum of one pound; or

(b) double the difference between the tax properly payable by him and the tax that would be pay­ able if the declaration furnished by him had been accepted as correct, or, as the case may be, if each person shown in the declaration last furnished by him to his employer were accepted as still being a dependant.

(9) The Commissioner may in any case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.

(10) If in any case in which a taxpayer is liable to pay additional tax under this section a taxation prosecu­ tion is instituted in respect of the same subject matter the additional tax shall not be payable unless and until the prosecution is withdrawn.

2 2 . (1) The State of New South Wales may enter Agreement

into an agreement with the Commonwealth for the deduc- tiic tion by the Commonwealth from periodical payments of rveaitii. wages, salaries or allowances paid to any officer of any

tax imposed under the law of this State on those wages, salaries or allowances, and for the payment to this State of any amount deducted in pursuance of snch agreement in such manner and at such times as are provided by the agreement.

(2) Expressions used in subsection one of this section shall have the meanings which tliose expressions bear in section 16a of the (Commonwealth) Income Tax Collection Act, 1923-1938.

(3) The officers in respect of whom any such agreement as is referred to in this section may be entered into shall as from the date or dates fixed by the agree­ ment be deemed to bo or to have been, as the case may be, employees of the Crown in right of the Commonwealth of Australia, and the Crown in right of the Common­ wealth of Australia shall to the extent to which any such agreement provides for the deduction of tax from the

wages,

136               Unemployment Relief Tax (Management) Act.

No. 13, 1539. wages, salaries or allowances of such persons and as

from ine date or dates fixed b}’ the agreement be deemed to bo or to have been as the case may be an employer who is bound to collect tax from such officers.

PART

G e x e r a u .

Services of	2 3 . Where in ]»ursuance of the regulations any notice served upon any person by post, the service may be effected by prepaid letter ]iost addressed to the person at his last known place of business or abode in Xew South Wales, and such service shall be deemed to have been effected at tlie time when it would in the ordinary course of yiost have arrived at the iilace to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by
notices b}’	or other communication is required or authoihsed to be
post.
•	the addressee. '
Bcguiatioiis.	'ppg Governor may make regulations not in­ consistent with this Act, in-escribing all matters which are required or ]iormitted to be proscribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2) The regulations may when no other penalty is provided for impose a penalty not exceeding fifty pounds for any contravention of or failure to comply with this Act or any regulations made thereunder.

(3) The regulations shall—

(a) be published in the Gazette;-

(b)	take effect from the date of publication or from a later date specified in the regulations;
(c)	be laid before both ITouses of Parliament within fourteen sitting days after the publication thereof if Parliament is then in session, and if not, then within fourteen sitting days after the commencement of the next session.

. If

Unemployment Relief Tax Act. 137

If eitlier House of Parliament passes a resolution of wliicli notice has been given at any time within fifteen sitting days after snch regulations have been laid before snch House disallowing any regulation or part thereof, such regulation or })art shall thereupon cease to have

effect. ^

(4) Any ])enalty imposed by the regulations may

be recovered in a snnimary manner before a police or

stipendiary magistrate or any two or more justices.