Financial Emergency (State Taxation) Regulations

Legislation au C1931L00138 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1931. No. 138.

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REGULATIONS UNDER THE FINANCIAL EMERGENCY ACTS 1931.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Financial Emergency Acts 1931, to come into operation forthwith.

Dated this fourth day of November, 1931.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

J. B. CHIFLEY

for the Treasurer.

 

Financial Emergency (State Taxation) Regulations.

Short title.

1. These Regulations may be cited as the Financial Emergency (State Taxation) Regulations.

Definitions.

2. In these Regulations, unless the contrary intention appears—

“taxpayer” means any senator or member of the House of Representatives (including any senator or member who holds a parliamentary office), or any Minister of State, or any officer or employee;

“the taxpayer’s total taxable income” means the taxpayer’s total taxable income as ascertained in accordance with the State law under or in accordance with which the taxation is imposed.

Maximum rate of State taxation for purposes of general revenue.

3. The maximum amount, rate, percentage, or extent of taxation to which the remuneration of any taxpayer may be subject under any one or more of the laws of any State imposing taxes upon incomes for the purposes of the general revenue of the State shall be as follows:—

(a) Where the taxpayer’s total taxable amount of income does not exceed one thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be eighteen pence and two one-thousandths of a penny where the total taxable amount of income is one pound, and shall increase uniformly with each increase of one pound in the total taxable amount, of income by two one-thousandths of a penny.

(b) Where the taxpayer’s total taxable amount of income exceeds one thousand pounds but does not exceed seven thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be twenty pence and six one-thousandths of a penny where the total taxable amount of income is one thousand and one pounds, and shall increase uniformly with each increase of one pound in excess of one thousand and one pounds of the total taxable amount of income by six one-thousandths of a penny.

3364.—Price 3d.


(c) Where the taxpayer’s total taxable amount of income exceeds seven thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be fifty-six pence per pound.

Maximum rate of State taxation for purpose of unemployment relief.

4. The. maximum amount, rate, percentage or extent of taxation to which the remuneration of any taxpayer may be subject under any one or more laws of any State imposing taxes upon incomes, where the law of the State expressly provides that the revenue received from the tax is to be applied to meet expenditure incurred by the State for the purpose of unemployment relief, or these Regulations prescribe that, for the purposes of section nineteen of the Financial Emergency Acts 1931, the tax shall be deemed to be a tax to meet expenditure incurred by the State for the purpose of unemployment relief, shall be as follows:—

(a) Where the taxpayer’s total annual remuneration does not exceed two hundred and fifty pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be three pence;

(b) Where the taxpayer’s total annual remuneration exceeds two hundred and fifty pounds but does not exceed five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be four pence halfpenny;

(c) Where the taxpayer’s total annual remuneration exceeds five hundred pounds but does not exceed one thousand pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be six pence;

(d) Where the taxpayer’s total annual remuneration exceeds one thousand pounds but does not exceed one thousand four hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be seven pence halfpenny;

(e) Where the taxpayer’s total annual remuneration exceeds one thousand four hundred pounds but does not exceed one thousand eight hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be nine pence;

(f) Where the taxpayer’s total annual remuneration exceeds one thousand eight hundred pounds but does not exceed two thousand five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be one shilling;

(g) Where the taxpayer’s total annual remuneration exceeds two thousand five hundred pounds, the maximum rate of tax per pound of the taxpayer’s remuneration shall be one shilling and three pence.

Certain tax deemed to be a tax for unemployment relief.

5. For the purposes of section nineteen of the Financial Emergency Acts 1931 the special tax imposed under section three of the Land and Income Taxation Act, 1930, and sub-section (6) of section three of the Income Tax Act, 1930, of the State of Tasmania, shall be deemed to be a tax to meet expenditure incurred by the State of Tasmania for the purpose of unemployment relief.

 

By Authority: H. J. Green, Government Printer, Canberra.

Overview

The Financial Emergency (State Taxation) Regulations 1931 were made under the Financial Emergency Acts 1931 by the Governor-General acting on the advice of the Federal Executive Council. These regulations were introduced to manage the taxation of income for general revenue purposes and specifically for unemployment relief during a period of financial emergency. The primary objective, as stated, is to set a maximum rate of taxation on incomes to ensure that the financial burden on certain key personnel and higher-income individuals does not exacerbate the economic difficulties of the time. This was a strategic move to balance revenue needs with the preservation of disposable income for those most affected by the financial downturn.

Scope and Application

The Financial Emergency (State Taxation) Regulations apply to specific categories of taxpayers, including senators, members of the House of Representatives, Ministers of State, officers, and employees. These regulations set out the maximum rates of taxation that can be imposed on the incomes of these individuals by the states for purposes of general revenue and for unemployment relief. The regulations also define the term "taxpayer" and the maximum amount of taxable income for each category of taxpayer. The scope of these regulations extends across all states within the Commonwealth of Australia, establishing a uniform approach to state taxation under the provisions of the Financial Emergency Acts 1931. Certain taxes are specifically deemed to be for unemployment relief under these regulations, such as the special tax imposed by Tasmania, further illustrating the national reach and application of these regulations.

Key Provisions

The Financial Emergency (State Taxation) Regulations (1931) (the "Regulations") establish the maximum allowable rates of State taxation on income for various categories of taxpayers during a declared financial emergency. Section 2 of the Regulations defines "taxpayer" to include senators, members of the House of Representatives, Ministers of State, and officers or employees. The maximum rates of State taxation for general revenue purposes are set out in section 3, which specifies different rates based on the taxpayer's total taxable income. For instance, where the taxpayer's total taxable income does not exceed one thousand pounds, the maximum rate of tax per pound is eighteen pence and two one-thousandths of a penny, increasing by two one-thousandths of a penny for each pound over one thousand pounds. For incomes exceeding seven thousand pounds, the rate is fixed at fifty-six pence per pound. Section 4 of the Regulations details the maximum rates of State taxation for purposes of unemployment relief, with rates varying based on the taxpayer's total annual remuneration. For example, for annual remunerations not exceeding two hundred and fifty pounds, the maximum rate is three pence per pound, rising incrementally to one shilling and three pence per pound for remunerations over two thousand five hundred pounds. Section 5 specifies that certain taxes imposed under particular State Acts are deemed to be taxes for unemployment relief under the Financial Emergency Acts 1931. The Regulations impose obligations on State governments to adhere to the specified maximum rates of taxation on the defined categories of taxpayers. These obligations are crucial to ensuring that the financial burden on taxpayers during the financial emergency does not exceed the prescribed limits. The Regulations also bind taxpayers to comply with these rates when paying State taxes. Failure to comply with the specified maximum rates of taxation can result in legal consequences. Although the Regulations themselves do not explicitly state penalties, breaches of the Financial Emergency Acts 1931, under which these Regulations are made, may attract penalties under the relevant Acts or other applicable laws. Such penalties can include fines or other civil and criminal consequences as prescribed by the relevant statutes. The specific penalties would depend on the nature and severity of the breach, as well as the provisions of the Financial Emergency Acts 1931 and any other relevant legislation.

Legal classification tags

Area of Law
Finance & Banking Law
Taxation Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Maximum rate of State taxation for purposes of general revenue
Maximum rate of State taxation for purpose of unemployment relief

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.