Social Services Contribution Act 1946

Legislation au C1946A00033 Not in force Act

Legislation content

SOCIAL SERVICES CONTRIBUTION.

 

No. 33 of 1946.

An Act to amend the Social Services Contribution Act 1945.

[Assented to 14th August, 1946.]

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 Social Services Contribution Act 1946.


(2.) The Social Services Contribution Act 1945 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Social Services Contribution Act 1945-1946.

Commencement.

2. This Act shall be deemed to have come into operation on the eleventh day of October, One thousand nine hundred and forty-five.

3. After section three of the Principal Act the following section is inserted:—

Definitions.

“3a. In this Act, unless the contrary intention appears—

‘average income’, in relation to a contributor, means the average income of that contributor, ascertained in accordance with the provisions of Division 16 of Part III. of the Income Tax Assessment Act, in respect of the year of income in relation to which the expression is used;

‘contributor entitled to concessions’ means, in relation to any year of income, a contributor who would, if income tax were levied under the Income Tax Assessment Act upon his taxable income of that year of income, be entitled to a rebate or rebates under section one hundred and sixty of that Act;

‘rate of contribution’ means the rate of social services contribution payable in respect of the contributable income of a contributor;

‘the average rate’ means the average rate of contribution ascertained in accordance with paragraph (3.) of the First Schedule to this Act;

‘the basic rate of contribution ascertained in accordance with paragraph (1.) of the First Schedule to this Act;

‘the concessional average rate’ means the concessional average rate of contribution ascertained in accordance with paragraph (4.) of the First Schedule to this Act;

‘the concessional rate’ means the concessional rate of contribution ascertained in accordance with paragraph (2.) of the First Schedule to this Act;

‘the rebatable amount’, in relation to a contributor to whom the definition of ‘contributor entitled to concessions’ in this section applies, means the total of the amounts in respect of which the contributor would be entitled to rebates as specified in that definition.”.

Rates of contribution.

4. Section five of the Principal Act is amended—

(a) by omitting sub-sections (1.) and (2.) and inserting in their stead the following sub-sections:—

“(1.) Subject to this section, the rate of contribution shall be the basic rate.

“(1a.) Subject to sub-section (1c.) of this section, in the case of a contributor entitled to concessions, the rate of contribution shall be the concessional rate.


“(1b.) Subject to the next succeeding sub-section, in the case of a contributor who is a primary producer to whose income Division 16 of Part III. of the Income Tax Assessment Act would apply, if income tax were levied under that Act upon his taxable income of the year of income, the rate of contribution shall be the average rate.

“(1c.) In the case of a contributor referred to in both sub-section (1a.) and sub-section (1b.) of this section, the rate of contribution shall be the concessional average rate.

“(2.) The rate of contribution payable by a trustee shall be the rate ascertained in accordance with the Second Schedule to this Act.”;

(b) by omitting from sub-section (3.) the words “sub-section (1.) or (2.)” and inserting in their stead the words “the preceding provisions”;

(c) by omitting from paragraph (a) of sub-section (3.) the words “the contributable income is less than Two hundred pounds and”; and

(d) by omitting from paragraph (b) of sub-section (3.) the words “the contributable income is less than One hundred and thirteen pounds and”.

First Schedule.

5. The First Schedule to the Principal Act is repealed and the following Schedule inserted in its stead:–

“FIRST SCHEDULE. Sec. 5.

Rates of Contribution Payable in Respect of the Contributable Income of a Contributor other than a Trustee.

(1.) The basic rate of contribution for every £1 of the contributable income shall be Threepence, increasing uniformly by one-eighth of one penny for every £1 by which the contributable income exceeds £100, but the rate shall not in any case exceed One shilling and sixpence.

(2.) The concessional rate of contribution for every £1 of the contributable income shall be the rate which bears the same proportion to the basic rate as the amount by which the contributable income exceeds the rebatable amount bears to—

(a) the contributable income; or

(b) One hundred and eighty pounds,

whichever is the lesser amount, but if the rate so ascertained exceeds the basic rate, the concessional rate of contribution shall be the same as the basic rate.

(3.) The average rate of contribution for every £1 of the contributable income shall be the rate which would be the basic rate if the contributable income of the contributor were equal to his average income.

(4.) The concessional average rate of contribution for every £1 of the contributable income shall be the rate which would be the concessional rate if, in ascertaining the concessional rate in accordance with the provisions of paragraph (2.) of this Schedule—

(a) the average rate were substituted for the basic rate;

(b) the average income were substituted for the contributable income; and

(c) an amount which bears the same proportion to the average income as the rebatable amount bears to the contributable income were substituted for the rebatable amount.”.

Overview

The Social Services Contribution Act 1946, enacted in 1946, amends the Social Services Contribution Act 1945 to address certain deficiencies in the previous legislation. This Act was passed by the Australian Parliament with the intention of improving the social services contribution system. The Social Services Contribution Act 1946 introduces new definitions, modifies the rates of contribution, and establishes new rates for various categories of contributors. The policy objective of this Act is to ensure a fair and equitable contribution system that considers the varying income levels and circumstances of contributors.

Scope and Application

The Social Services Contribution Act 1946 amends the Social Services Contribution Act 1945 to modify the rates and application of contributions for social services. The Act applies to contributors, which include individuals and entities required to make payments towards social services, and trustees who may also be liable for certain contributions. The Act is a Commonwealth legislation, extending its reach across Australia as determined by the federal jurisdiction. The Act establishes various rates of contribution, differentiated based on the contributor's income and eligibility for concessions, and specifies the conditions under which these rates apply. The Act also repeals the First Schedule of the Principal Act and replaces it with a new schedule detailing the rates of contribution. The Act does not explicitly state any exclusions or exemptions, but the application of different rates suggests that certain income levels and types of contributors are treated differently. The application and enforcement of the Act may be further detailed in subordinate instruments, although these are not explicitly mentioned in the provided text.

Key Provisions

The Social Services Contribution Act 1946 primarily amends the Social Services Contribution Act 1945, introducing new definitions and modifying the rates of contribution. Section 3a of the Act provides definitions for terms such as "average income", "contributor entitled to concessions", and "rate of contribution", among others. Section 4 modifies the rates of contribution as per subsections (1), (1a), (1b), and (1c), stipulating different rates based on the contributor's circumstances. Section 5 of the First Schedule details the rates of contribution payable in respect of contributable income of a contributor, including the basic rate, concessional rate, average rate, and concessional average rate. The Act imposes obligations on contributors to determine their contributable income and apply the appropriate rate of contribution. Contributors entitled to concessions must calculate their contributable income in a manner that reflects their entitlement to rebates. Primary producers must ascertain their average income in accordance with the Income Tax Assessment Act. Trustees, on the other hand, must determine their rate of contribution as per the Second Schedule. All contributors must accurately report their contributable income and apply the correct rate of contribution to ensure compliance with the Act. Breach of the Act may lead to various consequences, although the specific penalties are not detailed within the text provided. Generally, non-compliance with social services contribution requirements can result in financial penalties or legal action. For instance, under the Principal Act, penalties for failure to comply with contribution requirements could include fines or other civil or criminal penalties as prescribed by law. However, the exact nature and maximum penalties for breach are not explicitly stated in the text of the Social Services Contribution Act 1946.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Offence Provisions
Rates of contribution
Repeal & Amendment

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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.