INCOME TAX (WAR-TIME ARRANGEMENTS).
No. 34 of 1943.
An Act to amend the Income Tax (War-time Arrangements) Act 1942.
[Assented to 3rd July, 1943.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Income Tax (War-time Arrangements) Act 1943.
(2.) The Income Tax (War-time Arrangements) Act 1942 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Income Tax (War-time Arrangements) Act 1942–1943.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Superannuation contributions.
3. Section eight of the Principal Act is amended—
(a) by omitting sub-section (1.) and inserting in its stead the following sub-section:—
“(1.) Where, at any time during the period of his transfer, a transferred officer would, but for his transfer, be liable, or entitled to elect, to make contributions, or to increase his contributions, to any State Fund established for the purpose of providing superannuation or other benefits, he shall be liable, or entitled to elect, to make those contributions, or to increase his contributions accordingly, and the Commonwealth shall, for that purpose, deduct from payments due to that officer and pay to that Fund those contributions or increased contributions.”; and
(b) by adding at the end thereof the following sub-sections:—
“(3.) Where the salary payable to a transferred officer at any time during the period of his transfer would, if it were payable to him in the State service, make him liable, or entitled to elect, to contribute to any such State Fund for superannuation or other benefits in excess of those for which he is, by virtue of sub-section (1.) of this section, liable, or entitled to elect, to contribute, he shall, if the Treasurer of the State, by notice in writing to the Public Service Board, has agreed to the operation of this sub-section in relation to officers transferred from the service of that State, be liable, or entitled to elect, as the case may be, to contribute for those excess benefits, and the Commonwealth shall, for this purpose, deduct from payments due to that officer and pay to that Fund the additional contributions which the officer is required to make by reason of this sub-section or of an election made by virtue thereof.
“(4.) Where a transferred officer contributes to a Fund in accordance with sub-section (3.) of this section, the Commonwealth shall pay to the State for the purposes of the Fund an amount equal to such additional contributions as the State would, under the law of the State, have made to the Fund in respect of the period of his transfer if the amount so contributed by that officer were contributed by him under the law of the State.
“(5.) Where contributions have been made by an officer in pursuance of sub-section (1.) or (3.) of this section, he shall be entitled to all superannuation or other benefits to which he would have been entitled under the law of the State if those contributions had been made under the law of the State.”.
Commencement of operation of certain provisions.
4.—(1.) The provisions of section three of this Act shall, in relation to any officer who, before the commencement of this Act, has made contributions, or has paid any amount to a State as or for contributions, or elected to contribute, to a State Fund for any excess benefits specified in sub-section (3.) of section eight of the Principal Act as amended by that section, be deemed to have come into operation on the seventh day of June, One thousand nine hundred and forty-two, and, in relation to any such officer, notice shall be deemed to have been duly given by the Treasurer of the State in accordance with that sub-section.
(2.) Subject to sub-section (1.) of this section, for the purposes of the exercise of any right of election, any increase in salary granted and paid to a transferred officer by the Commonwealth before the commencement of this Act shall be deemed to be received by him as from the first pay-day after the commencement of this Act.
Overview
The Income Tax (War-time Arrangements) Act 1943 was enacted by the Commonwealth of Australia to address the complexities of income tax arrangements during the wartime period, specifically by amending the Income Tax (War-time Arrangements) Act 1942. This legislation was enacted by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, with the primary objective of ensuring that superannuation contributions for officers transferred from state services were appropriately managed and compensated by the Commonwealth. The Act came into operation on the day it received Royal Assent, with specific provisions for the continuity of superannuation contributions for transferred officers to ensure that they received all benefits to which they were entitled under state law, even as they served under the Commonwealth.
The Act amends the Principal Act to clarify the liability and entitlements of transferred officers in relation to superannuation contributions. It ensures that the Commonwealth is responsible for deducting and paying these contributions to state funds, while also compensating the state for any additional contributions that the officer would have made under state law. This was particularly important during wartime when many officers were transferred between state and federal services, and it was crucial to maintain their entitlements and benefits seamlessly. The Act aimed to provide clarity and continuity in the administration of income tax and superannuation arrangements during a period of significant national upheaval.
Scope and Application
The Income Tax (War-time Arrangements) Act 1943 applies to transferred officers who are liable or entitled to make contributions to State superannuation funds during the period of their transfer. The Act amends the Income Tax (War-time Arrangements) Act 1942, extending its provisions to ensure that transferred officers remain liable for their superannuation contributions, with the Commonwealth deducting these contributions from the officers' payments. The Act also provides for additional contributions where the officer's salary would make them liable for excess benefits, subject to agreement from the relevant State Treasurer. The Commonwealth is obligated to pay the State an amount equivalent to the additional contributions that the State would have made if the officer were under the State's jurisdiction. The Act applies to officers who made contributions or elected to contribute to State Funds before the Act's commencement, with certain provisions deemed to have come into operation from 7 June 1942. The Act operates within the Commonwealth jurisdiction, impacting the relationship between the Commonwealth and State in terms of superannuation contributions for transferred officers.
Key Provisions
The Income Tax (War-time Arrangements) Act 1943 (Act) amends the Income Tax (War-time Arrangements) Act 1942 (Principal Act) to adjust certain provisions concerning superannuation contributions for officers transferred between the Commonwealth and State services during the war. Under section 3(1), an officer transferred during the war period remains liable or entitled to make superannuation contributions to a State Fund as if they were still employed in the State service, with the Commonwealth responsible for deducting and paying these contributions. Section 3(3) further stipulates that if an officer's salary would make them liable for additional contributions under State laws, they may contribute these excess amounts, provided the State Treasurer consents. The Commonwealth will then make equivalent payments to the State Fund as if the officer were contributing under State law (section 3(4)). Finally, section 3(5) ensures that officers who contribute under these provisions will receive all superannuation benefits as if their contributions were made under State law.
The Act imposes several obligations on the Commonwealth and the State. The Commonwealth is required to deduct and pay superannuation contributions to State Funds for officers transferred under the Act (section 3(1)). It must also make payments to States for officers contributing excess amounts as if they were contributing under State law (section 3(4)). States must notify the Commonwealth of their agreement to the provisions through the Treasurer (section 3(3)). Officers, in turn, are liable or entitled to make the specified contributions as outlined in the Act.
Breaches of the Act or failure to comply with its provisions could lead to civil or criminal consequences. However, the Act does not explicitly state any offences, penalties, or consequences for non-compliance. In general, non-compliance with tax laws in Australia can result in penalties, including fines and imprisonment, depending on the severity and intent of the breach. The specific penalties would be determined under broader tax legislation and administrative guidelines, not explicitly detailed within this Act.