SPECIAL INCOME AND W A G E S TAX (MANAGEMENT) ACT. Act No. 43, 193G.
An Act to provide for the assessment and collec tion of Special Income Tax and of Wages Tax; and for purposes connected therewith. [Assented to, 31st October, 1936.]

B

E it enacted b y t h e King's Most Excellent Majesty, b y a n d with t h e advice a n d consent of t h e Legis lative Council a n d Legislative Assembly of New South Wales in P a r l i a m e n t assembled, a n d b y t h e a u t h o r i t y of t h e same, as follows PART I.
PRELIMINARY.

1 . ( 1 ) T h i s Act m a y be cited a s t h e " S p e c i a l Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1 9 3 6 . " ( 2 ) T h i s A c t shall commence on t h e d a y appointed by t h e Governor a n d notified b y p r o c l a m a t i o n published in t h e Gazette a s t h e d a y upon which t h e Income T a x ( M a n a g e m e n t ) Act, 1 9 3 6 , shall commence. ( 3 ) This Act is divided into P a r t s a s follows:--
P A R T I.--PRELIMINARY--ss. 1 - 5 . P A R T IT.-- LIABILITY TO TAXATION-- ss. 6 - 1 4 .

P A R T I I I . -- R E T U R N S , ETC.--SS. 1 5 - 1 7 . P A R T IV.--WAGES TAX--SS. 1 8 , 1 9 .
P A R T V.--GENERAL--ss. 2 0 , 2 1 .

2 . ( 1 ) T h i s A c t shall be r e a d with t h e Income T a x ( M a n a g e m e n t ) A c t , 1 9 3 6 , which A c t is in this Act r e  f e r r e d to a s t h e P r i n c i p a l A c t .
(2)

( 2 ) I n this Act, unless the c o n t r a r y intention ap pears-- " A s s e s s a b l e i n c o m e " includes-- (a) all a m o u n t s which u n d e r the provisions of the P r i n c i p a l Act a r e included in t h e assessable income except the a m o u n t s r e f e r r e d to in p a r a g r a p h (p) of subsection one of section nineteen of t h a t A c t ; a n d (b) all income derived by a r e s i d e n t (other t h a n a c o m p a n y which is n o t a p r i v a t e c o m p a n y ) from a n y source outside this S t a t e except income derived from such a source which-- (i) is income from w a g e s ; or (ii) is income f r o m the c a r r y i n g on of a n y t r a d e or business other t h a n an investment b u s i n e s s ; a n d (c) income from w a g e s derived while on the high seas by officers, seamen a n d o t h e r s employed on ships who a r e r e s i d e n t s a n d on New S o u t h W a l e s articles, b u t does not include income exempt from tax u n d e r this Act or the p a r t of a n y pension received in respect of or for or in r e l a t i o n directly or indirectly to a n y p a s t employment or service being a s u m which b e a r s the same p r o p o r t i o n to the full a m o u n t of such pension as t h e p a r t of t h a t e m p l o y m e n t or service given or r e n d e r e d out of this S t a t e b e a r s to the whole of t h a t employment or service. " E m p l o y e e " includes-- (a) a p e r s o n employed w h e t h e r on s a l a r y , w a g e s , bonus, commission, fees, allow ance or other r e m u n e r a t i o n ; (b) a d i r e c t o r of a c o m p a n y ; (c) a n i n s u r a n c e or time p a y m e n t c a n v a s s e r or collector, p a i d wholly or in p a r t by commission; (d) a p e r s o n in receipt of s u p e r a n n u a t i o n , p e n s i o n or r e t i r i n g allowance; (e)

(e) a p e r s o n employed a t piece-work r a t e s ; (f) a p e r s o n w o r k i n g u n d e r c o n t r a c t for labour only, or s u b s t a n t i a l l y for labour only; (g) a p e r s o n in receipt of r e m u n e r a t i o n from a p e r s o n who is a n e m p l o y e r . ' ' E m p l o y e r ' ' includes-- ( a ) a p e r s o n m a k i n g p a y m e n t of s u p e r a n  n u a t i o n , pensions or r e t i r i n g allowances so f a r a s r e g a r d s such p a y m e n t s ; (b) the Crown in r i g h t of the S t a t e of New South W a l e s ; (c) the C r o w n in r i g h t of the Common wealth of A u s t r a l i a in relation to p e r s o n s in respect of w h o m a n y special a r r a n g e  m e n t a s is r e f e r r e d to in section nineteen of this Act h a s been e n t e r e d i n t o ; (d) a n y p e r s o n with w h o m a n a r r a n g e m e n t h a s been e n t e r e d into in accordance with subsection t h r e e of this section; (e) a n y p e r s o n m a k i n g p a y m e n t s to a p e r s o n who is an employee as such. " I n c o m e from w a g e s " m e a n s all assessable income of a n y p e r s o n ( o t h e r t h a n a c o m p a n y ) as a n employee from salary, wages, fees, commission, allowances, or p a y m e n t s to a n employee as such, including all assessable income r e f e r r e d to in p a r a g r a p h s (h) a n d (i) of subsection one of section nineteen of the P r i n c i p a l Act, after deduction of the expenses actually i n c u r r e d in g a i n i n g or p r o d u c i n g such income, a n d includ i n g also all pensions a n d r e t i r i n g allowances, b u t not including a n y such assessable income received from a n y employer in a n y case in which he is not bound to collect t a x from the employee. " N e t assessable i n c o m e " m e a n s assessable income after m a k i n g t h e r e f r o m t h e deductions allowed by this Act, b u t in the case of a n y p e r s o n ( o t h e r t h a n a c o m p a n y ) does n o t include a n y income which is income from wages within the m e a n i n g of t h a t t e r m a s defined in the Special I n c o m e a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934, o r is income from wages as defined in this Act. "Person"

" P e r s o n " includes a company, corporation, local a u t h o r i t y or s t a t u t o r y body. " T a x " m e a n s Special Income T a x or W a g e s T a x . " U n e m p l o y m e n t Relief A c t s " m e a n s the P r e v e n t i o n a n d Relief of U n e m p l o y m e n t Act, 1930-1935. (3) The Commissioner m a y a g r e e with a n y em p l o y e r who is not bound to collect t a x from a n employee t h a t as from the d a t e s specified in the a g r e e m e n t the employer shall a s s u m e the obligation of collecting t a x u p o n the income of his employees which would if he w e r e so bound be income from wages a n d as from a date specified in the a g r e e m e n t t h a t income shall be deemed to be income from wages for the p u r p o s e s of this Act. 3 . (1) T h e P r e v e n t i o n a n d Relief of U n e m p l o y m e n t Act, 1930-1935, shall continue in force for all p u r p o s e s in connection with U n e m p l o y m e n t Relief T a x p a y a b l e in respect of net assessable income derived p r i o r to the income y e a r ended on the t h i r t i e t h d a y of J u n e , one t h o u s a n d nine h u n d r e d a n d t h i r t y - t h r e e or p r i o r to such other p e r i o d as m a y be or m a y h a v e been accepted b y the Commissioner in lieu of such y e a r a n d of income from employment derived p r i o r to the first d a y of December, one t h o u s a n d nine h u n d r e d a n d t h i r t y - t h r e e . (2) The Special Income a n d W a g e s T a x ( M a n a g e  m e n t ) Act, 1933-1934, shall continue in force for all p u r  poses in connection with Special Income T a x p a y a b l e in respect of net assessable income derived p r i o r to t h e y e a r of income ended on the t h i r t i e t h d a y of J u n e , one thou s a n d nine h u n d r e d a n d thirty-six, or p r i o r to such o t h e r p e r i o d as m a y be accepted by the Commissioner in lieu of such y e a r a n d W a g e s T a x in respect of income from wages derived p r i o r to the first d a y of November, one t h o u s a n d nine h u n d r e d a n d thirty-six. 4 . (1) All existing rules, r e g u l a t i o n s a n d forms m a d e or p r e s c r i b e d u n d e r the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934, shall a p p l y m u t a t i s m u t a n d i s to proceedings u n d e r this A c t so f a r as such rules, r e g u l a t i o n s a n d forms m a y be applicable until rules, r e g u l a t i o n s a n d forms a r e m a d e a n d p r e s c r i b e d u n d e r this Act. (2)

(2) All notices given a n d r e t u r n s m a d e d u r i n g the y e a r one t h o u s a n d nine h u n d r e d a n d thirty-six u n d e r the I n c o m e T a x ( M a n a g e m e n t ) Act, 1928, as a m e n d e d b y s u b s e q u e n t A c t s , in respect of income derived d u r i n g the y e a r ended on the t h i r t i e t h d a y of J u n e , one t h o u s a n d nine h u n d r e d a n d thirty-six, shall (without prejudice to the p o w e r of the Commissioner to give a n y notices which m a y be given or r e q u i r e a n y r e t u r n s which m a y be r e q u i r e d in respect of income derived d u r i n g such y e a r , u n d e r this Act) be deemed to have been m a d e or given also u n d e r this Act. 5 . (1) T h e Commissioner shall have the g e n e r a l a d m i n i s t r a t i o n of this Act a n d m a y sue or be sued by the n a m e of the Commissioner of T a x a t i o n . (2) T h e Governor may, subject to the Public Service Act, 1902, as amended by subsequent A c t s , a p p o i n t such p e r s o n s as m a y be deemed necessary for the c a r r y i n g out of this Act. (3) T h e provisions of subsections six, seven, eight a n d nine of section six, a n d of section eight, of the P r i n  cipal Act, shall, m u t a t i s m u t a n d i s , extend to the adminis t r a t i o n of this Act.

PART II.
LIABILITY' TO TAXATION.

6. Subject to this Act, Special Income T a x a t such r a t e s as m a y be fixed by a n y A c t shall be levied a n d p a i d to the Commissioner upon the net assessable income de r i v e d by a n y p e r s o n w h e t h e r a resident or non-resident d u r i n g the y e a r of income ended on the t h i r t i e t h day of J u n e , one t h o u s a n d nine h u n d r e d and thirty-six (or the accounting period, if any, accepted by the Commissioner in lieu of t h a t y e a r ) a n d for each y e a r of income t h e r e  after. 7. Subject to this Act, W a g e s T a x in such a m o u n t s or a t such r a t e s as m a y be fixed by a n y A c t shall be p a i d to the Commissioner in respect of the income from wages d e r i v e d by a n y p e r s o n on a n d after the first d a y of November, one thousand nine h u n d r e d a n d thirty-six.

8.

8. (1) T h e incomes, r e v e n u e s , a n d funds exempt f r o m income t a x by v i r t u e of section sixteen of the P r i n c i p a l Act, a n d also a n y income d e r i v e d from a source outside this S t a t e by t h e G o v e r n o r or a n y other p e r s o n whose s a l a r y or r e m u n e r a t i o n is exempt from income t a x u n d e r t h a t section, shall also be exempt from tax u n d e r t h i s Act, a n d in addition, t h e r e shall also be exempt-- (a) all the income derived from c a r r y i n g on the busi ness of life i n s u r a n c e other t h a n t h a t a p p r o  p r i a t e d for the p a y m e n t of d i v i d e n d s ; (b) a n y w a r pension p a i d b y the I m p e r i a l o r a n y other G o v e r n m e n t ; (c) income derived from old-age or invalid p e n s i o n s ; (d) income derived from pensions payable u n d e r t h e W i d o w s ' P e n s i o n s Act, 1925, as amended b y subsequent A c t s ; (c) income derived from p a y m e n t s in respect of a n y children u n d e r the F a m i l y E n d o w m e n t Act, 1927-1932, as a m e n d e d by subsequent A c t s ; (f) income derived from a n y p a y m e n t m a d e in respect of children u n d e r the Child W e l f a r e Act, 1923, as amended by subsequent A c t s ; (g) income derived from a n y p a y m e n t m a d e to a n y p e r s o n as charitable relief by a n y G o v e r n m e n t d e p a r t m e n t or a g e n c y ; (h) the net assessable income of a n y p e r s o n ( o t h e r t h a n a company) domiciled in this S t a t e whose total income from all sources d u r i n g the y e a r of income does not exceed one h u n d r e d p o u n d s ; (i) the income from wages of an employee while he is in receipt of such income a t a r a t e less t h a n two p o u n d s p e r week or the equivalent h o u r l y or daily r a t e : P r o v i d e d t h a t this exemp tion shall n o t a p p l y to a n y income from wagers derived by an employee whose total income from all sources exceeds one h u n d r e d and four p o u n d s , in which case such income from wages shall be deemed to be net assessable income of the y e a r of income in which it is received;
(J)

(j) the income from wages derived by a n y p e r s o n a f t e r the commencement of this A c t from employment upon a n y w o r k declared by the G o v e r n o r in accordance with section nine of the U n e m p l o y m e n t Relief Acts to be work p r o  vided for the relief of u n e m p l o y m e n t or u p o n a p p r o v e d w o r k s within the m e a n i n g of section five of the (Commonwealth) L o a n (Unemploy m e n t Relief W o r k s ) Act, 1932. This exemption shall extend only to the income of p e r s o n s who a r e in receipt of wages and bonuses a t the r a t e s directed by the Minister p u r s u a n t to section nine of the U n e m p l o y m e n t Relief A c t s ; (k) the income from w a g e s of officers, seamen, a n d others employed on ships t r a d i n g between A u s t r a l i a a n d N e w Zealand a n d who a r e on N e w Zealand a r t i c l e s ; (1) income derived from p r o p e r t y by a p e r s o n (other t h a n a company) o r d i n a r i l y resident in a recip rocating State: P r o v i d e d t h a t , w h e r e in a n y p r o c l a m a t i o n u n d e r section nine of this Act, the G o v e r n o r h a s declared a S t a t e to be a r e c i p r o c a t i n g S t a t e in respect of a p a r t i c u l a r class of income derived from p r o p e r t y specified in the p r o c l a m a t i o n the exemption u n d e r this p a r a g r a p h shall not a p p l y to a n y p a r t of the income derived from p r o  p e r t y other t h a n the p a r t i c u l a r class of such income so specified in the p r o c l a m a t i o n : P r o v i d e d f u r t h e r t h a t the exemption u n d e r this p a r a g r a p h shall n o t a p p l y to a n y p a r t of the income d e r i v e d from p r o p e r t y which is n o t subject, in the r e c i p r o c a t i n g S t a t e , to a n y t a x which, in the opinion of the G o v e r n o r is sub s t a n t i a l l y similar to the Special Income T a x for the time being in force in New South W a l e s . (2) W h e r e a n y income is exempt f r o m t a x the exemption shall be limited to the specified or original recipient of the income, a n d shall not extend to p e r s o n s receiving p a y m e n t s from t h a t recipient although the p a y  m e n t s m a y be m a d e wholly or in p a r t out of t h a t income. (3)

(3) T h e exemption of a n y income from t a x shall n o t exempt a n y p e r s o n from f u r n i s h i n g a n y r e t u r n o r i n f o r m a t i o n which m a y be r e q u i r e d by the Commissioner, or from including in his r e t u r n such i n f o r m a t i o n as i s p r e s c r i b e d or as is r e q u i r e d by the Commissioner. 9 . (1) W h e r e the G o v e r n o r is satisfied t h a t recipro cal provisions have been m a d e by the legislature of a n y S t a t e of the Commonwealth for the exemption, in t h a t S t a t e , of income derived from p r o p e r t y or of a n y p a r  ticular class of income derived from p r o p e r t y by a p e r s o n (other t h a n a company) o r d i n a r i l y r e s i d e n t in N e w South W a l e s , from a n y t a x which, in the opinion of the Governor, is substantially similar to the Special I n  come T a x for t h e time being in force in New S o u t h W a l e s , the G o v e r n o r m a y , from time to time, by p r o  clamation published in the Gazette, declare such S t a t e to be a r e c i p r o c a t i n g S t a t e for the p u r p o s e s of this Act in respect of income derived from p r o p e r t y or of any p a r t i c u l a r class of income derived from p r o p e r t y speci fied in the proclamation, as the case m a y require, a n d shall in such case also declare the y e a r of income as from the commencement of which such S t a t e shall become a r e c i p r o c a t i n g S t a t e for the p u r p o s e s of this Act, and a s f r o m the commencement of such y e a r of income such S t a t e shall be a r e c i p r o c a t i n g S t a t e for the p u r p o s e s of this Act, according to the t e n o r of the proclamation. (2) A n y p r o c l a m a t i o n m a d e u n d e r section 8A of the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) A c t , 1933-1934, a n d in force immediately before the commence m e n t of this Act, shall be deemed to h a v e been m a d e u n d e r this section. (3) A n y p r o c l a m a t i o n m a d e or deemed to h a v e been m a d e u n d e r this section m a y be revoked or v a r i e d by t h e G o v e r n o r by a subsequent p r o c l a m a t i o n published in t h e Gazette. 1 0 . (1) Subject to this section net assessable income shall be assessed in like m a n n e r as taxable income is assessed u n d e r the P r i n c i p a l Act. (2) The assessable income of a c o m p a n y shall include dividends which would be included t h e r e i n if subsection t h r e e of section fifty-two of the P r i n c i p a l A c t w e r e omitted from t h a t section: Provided

P r o v i d e d t h a t in the case of a c o m p a n y (other t h a n a p r i v a t e c o m p a n y ) which is a resident, the assessable income shall include dividends only to the extent to which t h e y would be included t h e r e i n if derived by a non r e s i d e n t of A u s t r a l i a . (3) Subject to p a r a g r a p h one of section eight a n d to section nine of this Act the assessable income of a non r e s i d e n t who is a r e s i d e n t of A u s t r a l i a shall include divi d e n d s which would be included t h e r e i n if subsection t h r e e of section fifty-two of the P r i n c i p a l A c t w e r e omitted from t h a t section. (4) I n the assessment of the income of a resident ( o t h e r t h a n a c o m p a n y which is not a p r i v a t e c o m p a n y ) the provisions of section fifty-three (except p a r a g r a p h s ( b ) , (c) a n d (f) thereof) of the P r i n c i p a l Act shall not apply. (5) Section fifty-four of the P r i n c i p a l Act shall n o t apply to exclude from the assessable income a n y dividend which would have been assessable income u n d e r t h e Special Income a n d Wages T a x ( M a n a g e m e n t ) Act, 1933-1934, if t h a t Act a n d the Income T a x ( M a n a g e m e n t ) Act, 1928, h a d applied to income derived d u r i n g the y e a r of income ending on the t h i r t i e t h day of J u n e , one thou s a n d nine h u n d r e d a n d thirty-six. (6) T h e r e shall be the like deductions allowed u n d e r the P r i n c i p a l Act, except-- (a) the deductions from any income from as are

wages;

(b) the deductions u n d e r section eighty-eight, section eighty-nine, section ninety, a n d section ninetyone of the P r i n c i p a l Act. (7) I n the case of a company (other t h a n a com p a n y in liquidation) which, d u r i n g or within nine m o n t h s a f t e r the close of the y e a r of income, h a s p a i d to i t s s h a r e h o l d e r s r e g i s t e r e d upon a r e g i s t e r situate in this S t a t e a n d to r e s i d e n t s h a r e h o l d e r s r e g i s t e r e d upon a r e g i s t e r situate outside this S t a t e a dividend out of t h e net profit of t h a t year, t h e r e shall also be deducted-- (a) where t h a t net profit is wholly assessable--the a m o u n t of the dividend so p a i d ; or (b)

(b) where t h a t net profit is only p a r t l y assessable a n d the dividend is not a p p r o p r i a t e d wholly a n d ex clusively from the profits or income specified in p a r a g r a p h s ( b ) , (c) or (f) of section fifty-three of the P r i n c i p a l A c t -- a n a m o u n t which b e a r s the same p r o p o r t i o n to the total a m o u n t so p a i d as the profits which form p a r t of the assessable income of the c o m p a n y b e a r to the t o t a l profits of the company. 1 1 . (1) A c o m p a n y which h a s d u r i n g the y e a r ending on the t h i r t i e t h day of J u n e , one t h o u s a n d nine h u n d r e d a n d thirty-six, or a n y subsequent y e a r , p a i d to its s h a r e  holders n o t domiciled in this S t a t e a dividend in respect of s h a r e s r e g i s t e r e d u p o n a r e g i s t e r s i t u a t e in this S t a t e , shall, unless it h a s deducted a n d r e t a i n e d from such divi dend, in p u r s u a n c e of subsection t h r e e of this section, an a m o u n t sufficient to p a y the t a x , r e t a i n out of a n y moneys in its h a n d s belonging to a s h a r e h o l d e r to w h o m such dividend h a s been p a i d a n a m o u n t sufficient to p a y the t a x in respect of the dividend so p a i d a t such r a t e as m a y be fixed by a n y A c t a n d f o r w a r d such a m o u n t to the Commissioner with t h e p r e s c r i b e d r e t u r n within such time as m a y be prescribed. (2) A n y p e r s o n who h a s d u r i n g the y e a r e n d i n g on t h e t h i r t i e t h d a y of J u n e , one t h o u s a n d nine h u n d r e d a n d thirty-six, or a n y subsequent y e a r , p a i d to a p e r s o n n o t domiciled in this S t a t e a n y a m o u n t for i n t e r e s t on money lent in this S t a t e shall, unless he h a s deducted a n d r e t a i n e d from such i n t e r e s t , in p u r s u a n c e of subsection t h r e e of t h i s section, a n a m o u n t sufficient to p a y the t a x out of a n y moneys coming to his h a n d belonging to t h e p e r s o n to w h o m such p a y m e n t w a s m a d e , r e t a i n an a m o u n t sufficient to p a y t h e t a x in r e s p e c t of t h e a m o u n t so p a i d a t such r a t e a s m a y be fixed b y a n y A c t a n d for w a r d such a m o u n t to the Commissioner w i t h t h e p r e  scribed r e t u r n within such time a s may be prescribed. (3) W h e r e -- (a) a dividend becomes p a y a b l e b y a c o m p a n y to a s h a r e h o l d e r n o t domiciled in this S t a t e in r e s p e c t of its s h a r e s r e g i s t e r e d upon a r e g i s t e r situate in this S t a t e , or (b)

(b) i n t e r e s t becomes p a y a b l e by a p e r s o n (in t h i s section r e f e r r e d to a s the i n t e r e s t p a y o r ) , to a p e r s o n not domiciled in this S t a t e (in this section r e f e r r e d to as the i n t e r e s t recipient) on money lent in this S t a t e , t h e c o m p a n y or i n t e r e s t p a y o r , as the case m a y be, shall deduct a n d r e t a i n from such dividend or such i n t e r e s t when p a i d a n a m o u n t sufficient to p a y the tax in respect of such dividend or such i n t e r e s t a t such r a t e a s m a y be fixed b y a n y A c t a n d shall f o r w a r d such a m o u n t to the Commissioner with the p r e s c r i b e d r e t u r n within such time as m a y be prescribed. (4) W h e r e a c o m p a n y p a y s a dividend otherwise t h a n in cash, it shall, before d i s t r i b u t i n g the dividend, set aside a n a m o u n t sufficient to meet the t a x payable u n d e r t h i s section a n d f o r w a r d such a m o u n t with the prescribed r e t u r n within such time as m a y be prescribed. (5) (a) W h e r e a p e r s o n fails to f o r w a r d to t h e Commissioner within the p r e s c r i b e d time a n y a m o u n t which he is r e q u i r e d so to f o r w a r d by this section he shall be liable to p a y a s additional t a x a n a m o u n t equal to t e n p e r centum of the a m o u n t which he so failed to f o r w a r d . (b) The Commissioner m a y in a n y case, for r e a s o n s which he thinks sufficient, r e m i t the additional t a x or a n y p a r t thereof. (c) If in a n y case in which a p e r s o n is liable to p a y additional t a x u n d e r this section a t a x a t i o n p r o s e  cution is instituted in respect of the same subject m a t t e r the a d d i t i o n a l t a x shall not be p a y a b l e unless a n d until the prosecution is w i t h d r a w n . (6) (a) T h e place of residence of a s h a r e h o l d e r or i n t e r e s t recipient last known to the c o m p a n y or in t e r e s t p a y o r at the d a t e of p a y m e n t of a dividend or interest, as the case m a y be, shall, for the p u r p o s e s of t h i s section, b u t subject to p a r a g r a p h (b) of this subsec tion, be conclusive evidence as between the s h a r e h o l d e r a n d the company or a s between the i n t e r e s t recipient a n d t h e i n t e r e s t p a y o r , as the case m a y be, a n d as between the c o m p a n y or i n t e r e s t p a y o r , a s the case m a y be, a n d the Commissioner and be p r i m a facie evidence a s between the s h a r e h o l d e r or i n t e r e s t recipient a n d the Commissioner t h a t at such date the s h a r e h o l d e r or i n t e r e s t recipient w a s domiciled in the S t a t e or c o u n t r y in which such residence is situated. (b)

(b) T h e Commissioner m a y from time to time by notice in w r i t i n g (a copy of which shall be f o r w a r d e d by post to the s h a r e h o l d e r or i n t e r e s t recipient at the last a d d r e s s known to the Commissioner) notify the company or i n t e r e s t p a y o r w h e r e the s h a r e h o l d e r or i n t e r e s t re cipient, as the case m a y be, is domiciled, a n d for the p u r p o s e s of subsections one, two a n d t h r e e of this section such notice shall-- (i) as between the Commissioner and the company or i n t e r e s t p a y o r , as the case m a y be, a n d (ii) as between the c o m p a n y a n d s h a r e h o l d e r or i n t e r e s t p a y o r a n d interest recipient, as the case m a y be, n o t w i t h s t a n d i n g a n y t h i n g in p a r a g r a p h (a) of this sub section be conclusive evidence of the domicile of the s h a r e h o l d e r or i n t e r e s t recipient from the receipt of such notice b y the c o m p a n y or i n t e r e s t p a y o r , as the case m a y be, a n d u n t i l the same is w i t h d r a w n . (c) T h e Commissioner m a y from time to time w i t h d r a w such notice by a like notice in writing, a copy of which shall be f o r w a r d e d by p o s t to the s h a r e h o l d e r or i n t e r e s t recipient as aforesaid. (d) A s h a r e h o l d e r or i n t e r e s t recipient m a y in w r i t i n g r e q u e s t the Commissioner to notify the com p a n y or i n t e r e s t p a y o r , as the case m a y be, t h a t he is domiciled in this S t a t e , and, when a n y notice r e l a t i n g to the domicile of such s h a r e h o l d e r or i n t e r e s t recipient h a s p r e v i o u s l y been given, to w i t h d r a w such notice. A n y such r e q u e s t shall be accompanied by a s t a t e m e n t s e t t i n g out fully the facts u p o n which the r e q u e s t is based. If the Commissioner refuses a n y such r e q u e s t he shall give notice of such refusal to the s h a r e h o l d e r or i n t e r e s t recipient. (e) A s h a r e h o l d e r or i n t e r e s t recipient shall h a v e a r i g h t of objection a n d a p p e a l to the B o a r d of A p p e a l a g a i n s t a n y notice r e l a t i n g to the domicile of such s h a r e h o l d e r or i n t e r e s t recipient or a g a i n s t a n y notice of refusal of a r e q u e s t m a d e u n d e r p a r a g r a p h (d) of this subsection by such s h a r e h o l d e r or interest recipient. The

T h e provisions of section two h u n d r e d a n d thirty-one of the P r i n c i p a l A c t shall m u t a t i s m u t a n d i s a p p l y to any objection or a p p e a l u n d e r this p a r a g r a p h ; a n d for the p u r p o s e of such application the copy of the notice r e l a t i n g t o domicile a n d the notice of refusal of the r e q u e s t shall be deemed to be a notice of assessment. T h e period within which a n objection o r a p p e a l u n d e r this p a r a g r a p h m a y be lodged shall commence to r u n from the d a t e on which, in the o r d i n a r y course of post, t h e copy of the notice r e l a t i n g to domicile or the notice of refusal of the request, would be received. (7) A s h a r e h o l d e r or i n t e r e s t recipient shall not be entitled to make a n y claim a g a i n s t a c o m p a n y or i n t e r e s t p a y o r in respect of t a x r e t a i n e d a n d p a i d to t h e Commissioner in accordance with this section a n d the r e c e i p t of the Commissioner t h e r e f o r shall, to the extent of the a m o u n t t h e r e b y acknowledged, be a complete acquittance and d i s c h a r g e to the c o m p a n y or the i n t e r e s t p a y o r , as the case m a y be, of a n d from all liability in respect of such dividend or interest. (8) A p e r s o n domiciled outside this S t a t e shall h a v e the same r i g h t of objection a n d a p p e a l in respect of t a x deducted u n d e r this section as if a n a s s e s s m e n t h a d issued to him. F o r the p u r p o s e s of this subsection the p e r i o d within which a n objection m a y be lodged shall commence to r u n from the d a t e on which, in the o r d i n a r y course of p o s t , a n a s s e s s m e n t would be received if issued on the d a t e on which the t a x is p a i d b y the c o m p a n y or i n t e r e s t p a y o r to the Commissioner. (.9) A c o m p a n y shall n o t be r e q u i r e d to deduct t a x u n d e r this section in respect of such p a r t of a n y d i v i d e n d as is d i s t r i b u t e d out of income u p o n which it h a s p a i d U n e m p l o y m e n t Belief T a x u n d e r the U n e m p l o y  m e n t Belief A c t s or Special Income T a x u n d e r t h i s A c t o r the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934. (10) T a x shall n o t be r e t a i n e d or deducted a n d r e t a i n e d u n d e r this section from dividends or i n t e r e s t e x e m p t from t a x by the o p e r a t i o n of p a r a g r a p h (1) of section eight of this A c t : Provided

P r o v i d e d t h a t , w h e r e t a x h a s been so r e t a i n e d o r deducted a n d r e t a i n e d before t h e publication in t h e Gazette of a p r o c l a m a t i o n declaring the S t a t e in which t h e s h a r e h o l d e r or i n t e r e s t recipient is o r d i n a r i l y resi dent to be a r e c i p r o c a t i n g S t a t e , such t a x shall, as be tween the c o m p a n y a n d the s h a r e h o l d e r or a s between t h e i n t e r e s t p a y o r a n d the i n t e r e s t recipient, as the case m a y be, be deemed to have been lawfully r e t a i n e d o r d e d u c t e d a n d retained, a n d a n y claim for refund of t a x b y the s h a r e h o l d e r or i n t e r e s t recipient shall be m a d e t o t h e Commissioner. (11) I n this section the p h r a s e s " m o n e y s in its h a n d s belonging to a s h a r e h o l d e r " a n d " m o n e y s coming to his h a n d belonging to the p e r s o n " shall include m o n e y due or p a y a b l e to such s h a r e h o l d e r or p e r s o n . (12) T h i s section shall n o t a p p l y to a dividend or i n t e r e s t p a i d to a c o m p a n y which is c a r r y i n g on business in this S t a t e a n d which h a s a public officer duly a p p o i n t e d u n d e r the P r i n c i p a l Act, unless the Commissioner, b y notice in w r i t i n g to the c o m p a n y p a y i n g the dividend, o r to the i n t e r e s t p a y o r , as the case m a y be, directs t h a t t a x shall be r e t a i n e d or deducted a n d r e t a i n e d u n d e r t h i s section. A n y such notice shall take effect f r o m t h e d a t e of receipt thereof by the c o m p a n y or i n t e r e s t p a y o r , a n d shall r e m a i n in force until w i t h d r a w n . (13) This section shall n o t a p p l y to a dividend or i n t e r e s t p a i d to a n y p e r s o n w h e r e a r r a n g e m e n t s h a v e been m a d e to the satisfaction of the Commissioner for t h e p a y m e n t of all income t a x t h a t is or m a y become p a y a b l e by t h a t person, a n d the Commissioner, by notice in w r i t i n g to the c o m p a n y p a y i n g the dividend, o r to the p e r s o n p a y i n g the interest, directs t h a t the section shall n o t apply. The Commissioner m a y from time to time w i t h d r a w such notice by a like notice in w r i t i n g sent by post to the c o m p a n y p a y i n g the dividend, or to the p e r s o n p a y i n g t h e interest, a n d this section shall t h e r e u p o n a p p l y t o a n y dividend p a i d by t h a t c o m p a n y or to i n t e r e s t p a i d b y t h a t p e r s o n a f t e r the d a t e on which, in the o r d i n a r y course of post, the notice would be received.

12.

1 2 . (1) W h e r e t h e r e is included in the n e t assessable income of a n y p e r s o n ( a n d such p e r s o n is liable to t a x in respect t h e r e o f ) -- (a) any dividend or i n t e r e s t upon which t a x h a s been p a i d u n d e r section eleven of this A c t ; (b) a n y dividend or i n t e r e s t u p o n which t a x h a s been p a i d u n d e r section ten of the Special I n  come a n d W a g e s T a x ( M a n a g e m e n t ) Act, 19331934; (c) a n y dividend or i n t e r e s t u p o n which U n e m p l o y  ment Relief T a x h a s been p a i d u n d e r section nineteen of the U n e m p l o y m e n t Relief A c t s ; or ( d ) a n y income u p o n which such p e r s o n h a s p a i d t a x u n d e r this Act or h a s p a i d t a x u n d e r the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1931, or h a s p a i d U n e m p l o y m e n t Relief T a x u n d e r the U n e m p l o y m e n t Relief A c t s , t h e r e shall be deducted from the t a x otherwise p a y a b l e b y such p e r s o n the a m o u n t of t a x or U n e m p l o y m e n t Relief T a x so p a i d in respect of such dividend, i n t e r e s t o r income which h a s been included in his net assessable income. (2) W h e r e t h e r e is included in t h e n e t assessable income of a n y p e r s o n ( a n d such p e r s o n is liable to t a x i n respect thereof) a n y dividend u p o n which t a x h a s been p a i d u n d e r section t e n of this A c t or u n d e r section nine of the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934, or u n d e r section eighteen of the Unem p l o y m e n t Relief A c t s t h e r e shall be deducted from t h e t a x otherwise p a y a b l e by such p e r s o n t h e a m o u n t of t a x p a y a b l e in respect of the dividends so included. 1 3 . (1) T h e Commissioner m a y m a k e such assess m e n t s or a l t e r a t i o n s in a s s e s s m e n t s as he considers n e c e s s a r y to meet cases in which, owing to a change in t h e class of a t a x p a y e r ' s income, or owing to the failure of a n employer to collect the correct a m o u n t of t a x from a n employee, t a x would otherwise be avoided, or over t a x a t i o n would result. I n a p p l y i n g this provision r e g a r d shall be h a d to the a m o u n t of t a x p a i d or p a y a b l e u n d e r the U n e m p l o y m e n t Relief A c t s a n d the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934. (2)

(2) W h e r e a c o m p a n y is wound up or a n indi vidual p e r s o n dies or ceases to he a t a x p a y e r in a n y y e a r a n d t h a t c o m p a n y or p e r s o n h a d p a i d U n e m p l o y m e n t Relief T a x u n d e r the U n e m p l o y m e n t Relief Acts in respect of the y e a r ended on the t h i r t i e t h day of J u n e , one t h o u s a n d nine h u n d r e d a n d t h i r t y or such other p e r i o d accepted by the Commissioner in lieu thereof or where b y r e a s o n of a change in the class of a p e r s o n ' s income h e h a s p a i d t a x in respect of a p e r i o d a d d i t i o n a l to t h e p e r i o d in respect of which he would have p a i d if there h a d been no change in the class of his income, the Commis sioner m a y , if no a d j u s t m e n t h a s p r e v i o u s l y been m a d e in respect thereof, m a k e such a l t e r a t i o n s in a s s e s s m e n t s a s he considers n e c e s s a r y in o r d e r t h a t the t o t a l p e r i o d in r e s p e c t of which the c o m p a n y or p e r s o n h a s been assessed, or tax h a s been deducted, u n d e r the U n e m p l o y  m e n t Belief Acts, the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934, and this Act shall n o t exceed a period equal to t h a t commencing on the first d a y of J u l y , one t h o u s a n d nine h u n d r e d a n d t h i r t y , a n d e n d i n g on the d a t e of d e a t h of the t a x p a y e r or on t h e d a t e on which the c o m p a n y or p e r s o n ceased to be a t a x  p a y e r as the case m a y be. (3) Subsection two of this section shall n o t a p p l y to a c o m p a n y which is reconstructed or to a c o m p a n y disposing of its assets to a n o t h e r c o m p a n y w h e r e the s h a r e h o l d i n g i n t e r e s t s in the vendor c o m p a n y w e r e , a t or a b o u t the d a t e of the disposal, in substantially t h e same h a n d s as those of the c o m p a n y a c q u i r i n g the assets. 1 4 . W h e r e d u r i n g a n y y e a r of income a n y p e r s o n derives income from wages while in the employ of m o r e t h a n one employer a n d the t o t a l a m o u n t of t a x , if any, deducted b y his employers is less t h a n the a m o u n t of t a x which would have been deducted if the total income from w a g e s w e r e derived from one employer, the Com missioner may assess such person on the total income from wages, t o g e t h e r with the net assessable income, if any, derived by him d u r i n g such y e a r of income as if such income were net assessable income. This section shall extend, m u t a t i s m u t a n d i s , to income from wages as defined in the Special Income a n d W a g e s T a x ( M a n a g e m e n t ) Act, 1933-1934. PART

PART III.
RETURNS, ETC.

15. issued one of under

(1) T h e r e t u r n s m a d e in p u r s u a n c e of a notice u n d e r the provisions of section two h u n d r e d a n d the P r i n c i p a l Act shall be deemed to be also m a d e a n d for the p u r p o s e of this Act.

The regulations m a y proscribe forms of r e t u r n to be m a d e in respect of incomes assessable for Special Income T a x and Wages T a x a n d in respect of which a r e t u r n u n d e r the P r i n c i p a l Act is not r e q u i r e d by the Commis sioner (2) T h e Commissioner m a y , from time to time, by notice published in the Gazette, require every employer to furnish a r e t u r n setting out such information as m a y be required r e l a t i n g to n u m b e r s , g r o u p s a n d e a r n i n g s of employees, a m o u n t s of tax collected from employees or such similar m a t t e r s as m a y be prescribed. 1 6 . (1) N o t w i t h s t a n d i n g a n y t h i n g contained in this Act, or in the P r i n c i p a l Act, the Commissioner m a y fur nish to the Government S t a t i s t i c i a n for New S o u t h W a l e s a n y i n f o r m a t i o n disclosed by the r e t u r n s u n d e r subsec tion two of section fifteen of this Act. (2) Before a n y such information is so furnished, the Government S t a t i s t i c i a n a n d every officer or employee of the B u r e a u of Statistics a n d Economics shall t a k e and subscribe before a justice of the peace such oath of fidelity and secrecy as m a y be prescribed. (3) If the G o v e r n m e n t Statistician or a n y such officer or employee acts in the execution of his office in relation to any such r e t u r n before he h a s taken the p r e  scribed oath he shall be liable to a p e n a l t y of n o t less t h a n ten a n d not m o r e t h a n one h u n d r e d p o u n d s . ( 4 ) The G o v e r n m e n t S t a t i s t i c i a n a n d e v e r y such officer or employee who without lawful excuse makes a record of or reveals the n a m e of a n y employer who h a s furnished a r e t u r n p u r s u a n t to subsection two of section fifteen of this Act, or the p a r t i c u l a r s contained in a n y such r e t u r n , shall be guilty of a misdemeanour, and shall be liable to i m p r i s o n m e n t for a n y t e r m not exceeding two y e a r s with or without h a r d labour. (5)

( 5 ) A n y p e r s o n who h a s held the office of Government Statistician, or who h a s been a n officer o r employee of the B u r e a u of S t a t i s t i c s a n d Economics, or who h a s p e r f o r m e d a n y d u t y u n d e r this A c t in the said B u r e a u a n d who reveals a n y i n f o r m a t i o n as to a n y em ployer who has furnished a r e t u r n p u r s u a n t to subsection two of section fifteen of this Act, o r as to a n y of the p a r t i c u l a r s contained in a n y such r e t u r n , to a n y p e r s o n o t h e r t h a n a p e r s o n to whom he h a s been a u t h o r i s e d by the Commissioner to communicate it, shall be guilty of a m i s d e m e a n o u r a n d shall be liable to i m p r i s o n m e n t for a n y t e r m n o t exceeding two y e a r s , with or without h a r d labour. (6) T h e G o v e r n m e n t S t a t i s t i c i a n shall not, n o r shall the Commissioner or any officer or employee of the B u r e a u of Statistics a n d Economics, or any officer a p p o i n t e d to act in the a d m i n i s t r a t i o n of the P r i n c i p a l Act, be r e q u i r e d to produce in a n y C o u r t a n y r e t u r n m a d e p u r s u a n t to subsection two of section fifteen of this Act, or to divulge or communicate to a n y C o u r t the n a m e of a n y employer who h a s m a d e a n y such r e t u r n , or a n y of the p a r t i c u l a r s contained in a n y such r e t u r n , except as m a y be n e c e s s a r y for the p u r p o s e of c a r r y i n g into effect the provisions of this Act. (7) N o t h i n g in this section shall p r e v e n t the G o v e r n m e n t S t a t i s t i c i a n from compiling from such r e  t u r n s , and publishing statistics based on the p a r t i c u l a r s contained in such r e t u r n s ; b u t such statistics shall n o t disclose the n a m e of a n y employer who h a s m a d e a n y such r e t u r n n o r the p a r t i c u l a r s contained in a n y p a r  ticular r e t u r n . 1 7 . T h e provisions of P a r t I V ( R e t u r n s a n d Assess m e n t s ) ; P a r t V (Objections a n d A p p e a l s ) ; P a r t VI (Collection a n d Recovery of T a x ) ; P a r t V I I ( P e n a l P r o  visions a n d P r o s e c u t i o n s ) ; a n d P a r t V I I I (Miscel laneous) c o m p r i s i n g sections two h u n d r e d a n d one t o t h r e e h u n d r e d a n d five inclusive of the P r i n c i p a l Act, a n d a n y r e g u l a t i o n s m a d e to give effect to such sections, shall be applicable to the t a x p a y a b l e u n d e r this Act a s if such t a x were the income t a x u n d e r t h e P r i n c i p a l Act.

PART

PART

IV.

WAGES TAX.

1 8 . ( 1 ) W i t h r e g a r d to the t a x p a y a b l e upon income from wages, the following provisions shall have effect:-- (a) E v e r y employer shall collect from his employees, b y deduction or otherwise, t a x in t h e a m o u n t s or a t the r a t e or r a t e s a s m a y be fixed by a n y Act. (b) (i) E v e r y employer shall keep such records as a r e p r e s c r i b e d of all p a y m e n t s , a m o u n t s credited, or allowances made, b y him to his employees. (ii) E v e r y employer the n u m b e r of whose em ployees liable to t a x is n o t less t h a n ten (or such other n u m b e r as m a y be p r e s c r i b e d ) shall p a y to t h e Commissioner at such times a n d in such m a n n e r a s a r e prescribed, the a m o u n t of t a x p a y a b l e u p o n such pay m e n t s credits a n d allowances a n d shall affix the official receipts in respect of such pay m e n t s to such r e c o r d s in the m a n n e r p r e  scribed. (iii) E v e r y employer the n u m b e r of whose em ployees liable to t a x is less t h a n ten (or such other n u m b e r as m a y be prescribed) shall affix to such r e c o r d s in the p r e s c r i b e d m a n n e r the p r e s c r i b e d W a g e s T a x S t a m p s to the value of the t a x p a y a b l e u p o n such p a y m e n t s credits a n d allowances a n d shall cancel such s t a m p s a t such times a n d in such m a n n e r as a r e prescribed. (c) W h e r e the n u m b e r of employees liable to t a x falls below t e n (or such o t h e r n u m b e r as m a y be p r e s c r i b e d ) the employer shall continue to p a y the t a x a n d otherwise follow t h e p r o c e d u r e laid down in s u b p a r a g r a p h two of p a r a g r a p h (b) of this subsection u n t i l a u t h o r i s e d b y the Commissioner in w r i t i n g to affix a n d cancel the p r e s c r i b e d W a g e s T a x S t a m p s in t h e m a n n e r p r o v i d e d in s u b p a r a g r a p h t h r e e of such p a r a  g r a p h ( b ) . N o t w i t h s t a n d i n g the n u m b e r of employees

employees liable to t a x the Commissioner m a y by notice in w r i t i n g direct a n y employer to p a y the t a x or affix and cancel W a g e s T a x S t a m p s as he m a y d e t e r m i n e . U p o n application by a n y employer the Com missioner m a y p e r m i t such employer to change from one m e t h o d of p a y m e n t to the other m e t h o d : P r o v i d e d t h a t w h e r e such p e r m i s s i o n is given the employer shall a d h e r e to such o t h e r method until he is a u t h o r i s e d by the Commis sioner to a l t e r such method. (d) E v e r y employer shall-- (i) send to the Commissioner, as a n d when prescribed, such records or such p a r t thereof a s m a y be p r e s c r i b e d ; (ii) send to t h e Commissioner, upon notice in w r i t i n g from the Commissioner, such r e c o r d s a s m a y be specified in such notice; (iii) p r o d u c e such r e c o r d s for inspection to a n y p e r s o n a u t h o r i s e d either generally or in a p a r t i c u l a r case by the Commissioner to inspect such r e c o r d s . F o r the p u r p o s e of this s u b p a r a g r a p h a n y such p e r s o n shall have the p o w e r s provided by section two h u n d r e d a n d ninety-nine of the P r i n  cipal Act. (e) The Commissioner m a y require an employer t o provide or give security to an a m o u n t and in such m a n n e r as may be a p p r o v e d by him for p a y m e n t of the tax in any p a r t i c u l a r case. ( 2 ) If a n y employer fails to keep wages records or the Commissioner is not satisfied t h a t the records kept a r e correct, the Commissioner m a y by notice in w r i t i n g fix the a m o u n t of wages upon which, in his j u d g m e n t , t a x ought to be paid, a n d the employer shall be liable to p a y tax accordingly, excepting so far as he establishes on objection t h a t the a m o u n t is excessive. A n y such notice in w r i t i n g shall be subject to the s a m e r i g h t of objection a n d a p p e a l as if it were a notice of assessment. (3)

(3) Subsection one of this section shall n o t a p p l y in respect of an employee casually employed in a domestic or o t h e r capacity a n d otherwise t h a n in con nection with the business of the employer. (4) W a g e s T a x S t a m p s shall be p r e p a r e d a n d issued by the Commissioner of S t a m p Duties, who shall p r o v i d e for the d i s t r i b u t i o n a n d sale thereof. Such s t a m p s shall be offered for sale or dealt in only b y the Commissioner of S t a m p D u t i e s a n d by officers of such o t h e r D e p a r t m e n t s of the S t a t e a n d the Common wealth a s a r e a p p r o v e d of by him. A n y p e r s o n who p u r c h a s e s W a g e s T a x S t a m p s o t h e r t h a n from the Commissioner of S t a m p D u t i e s or from a n officer of such o t h e r D e p a r t m e n t as a f o r e s a i d a c t i n g in h i s official capacity, shall be guilty of an offence a g a i n s t this Act a n d shall, upon s u m m a r y conviction, b e liable to a p e n a l t y of not less t h a n two p o u n d s a n d n o t exceeding one h u n d r e d p o u n d s . A n y p e r s o n other t h a n the Commissioner of S t a m p D u t i e s or an officer of such o t h e r D e p a r t m e n t as afore said acting in his official capacity, who offers for sale or exchange or deals in W a g e s T a x S t a m p s shall b e guilty of an offence a g a i n s t this Act a n d shall, u p o n s u m m a r y conviction, be liable to a p e n a l t y of not less t h a n two p o u n d s a n d not exceeding one h u n d r e d p o u n d s . (5) T h e regulations m a y a p p l y , with such modi fications a n d a d a p t a t i o n s a s the Governor thinks fit in respect of a n y such s t a m p s , all or a n y of the p r o v i s i o n s (including p e n a l provisions) of the S t a m p Duties Act, 1920-1933, or the E n t e r t a i n m e n t s T a x ( M a n a g e m e n t ) Act, 1929. (6) W h e r e the Commissioner is satisfied-- (a) t h a t an employer h a s p u r c h a s e d W a g e s T a x S t a m p s for t h e p u r p o s e of s t a m p i n g the p r e  scribed r e c o r d s of w a g e s ; a n d (b) t h a t such s t a m p s h a v e been so lost or d e s t r o y e d t h a t they will n o t be used by a n y p e r s o n for t h e p u r p o s e of s t a m p i n g p r e s c r i b e d r e c o r d s of wages,

he

he m a y exempt such employer from compliance with such p a r t of the provisions of p a r a g r a p h s (b) a n d (d) of subsection one of this section as he considers j u s t . ( 7 ) No employer shall d e s t r o y a n y of t h e p r e  scribed r e c o r d s without obtaining the consent in w r i t i n g of the Commissioner to the d e s t r u c t i o n : P r o v i d e d t h a t w h e r e a p e r i o d of t h r e e y e a r s from the last d a t e of p a y m e n t of w a g e s r e q u i r e d to be e n t e r e d in a n y such record h a s elapsed a n employer m a y give t o the Commissioner notice in w r i t i n g of his i n t e n t i o n to d e s t r o y such record a n d m a y d e s t r o y the same after the e x p i r a t i o n of t h r e e m o n t h s f r o m the g i v i n g of such notice unless the Commissioner h a s r e q u i r e d h i m to p r e s e r v e t h e records f u r t h e r . (8) A n y p e r s o n who p r a c t i s e s or is concerned in a n y f r a u d u l e n t act, contrivance or device not specially p r o v i d e d for by law, with i n t e n t to d e f r a u d H i s Majesty of a n y t a x u n d e r t h i s Act, shall be guilty of a n offence a g a i n s t this A c t a n d shall be liable u p o n conviction b y a c o u r t of s u m m a r y j u r i s d i c t i o n to a p e n a l t y n o t exceeding two h u n d r e d p o u n d s or upon conviction u p o n indictment to i m p r i s o n m e n t for a t e r m of n o t m o r e t h a n twelve months. (9) A n y employer who fails to c a r r y out or observe a n y provision of this section shall, unless he h a s been e x e m p t e d from the c a r r y i n g out or observance of such provision u n d e r this section, be liable to account for a n d p a y to the Commissioner a n y t a x which b y or because of his failure r e m a i n s u n p a i d , t o g e t h e r with a fine to be fixed by the Commissioner n o t exceeding ten p e r centum of such t a x : P r o v i d e d t h a t u p o n sufficient cause being shown to the satisfaction of the Commissioner such fine m a y be r e m i t t e d or reduced b y him. Such employer shall, u p o n s u m m a r y conviction, be liable to a p e n a l t y of not less t h a n two p o u n d s a n d not exceeding two h u n d r e d p o u n d s , or u p o n convic tion u p o n indictment to i m p r i s o n m e n t for a t e r m n o t exceeding twelve m o n t h s , a n d the court before which the employer is convicted m a y a t t h e t i m e of the conviction or a t a n y time t h e r e a f t e r o r d e r the p a y m e n t of the a m o u n t of t a x a n d / o r fine certified b y the Commissioner or a n A s s i s t a n t Commissioner to be u n p a i d . (10)

(10) ( a ) I n a n y p r o s e c u t i o n u n d e r this section the a v e r m e n t of the p r o s e c u t o r or plaintiff contained in the information, complaint, declaration or claim shall be p r i m a facie evidence of the m a t t e r or m a t t e r s a v e r r e d . (b) This subsection shall a p p l y to a n y m a t t e r so a v e r r e d a l t h o u g h -- (i) evidence in s u p p o r t or r e b u t t a l of the m a t t e r a v e r r e d or of a n y o t h e r m a t t e r is given b y w i t n e s s e s ; or (ii) the m a t t e r a v e r r e d is a mixed question of law a n d fact, b u t in t h a t case the a v e r m e n t shall be p r i m a facie evidence of the fact only. (c) A n y evidence given b y witnesses in s u p p o r t or r e b u t t a l of the m a t t e r so a v e r r e d shall be considered on its m e r i t s a n d the credibility a n d p r o b a t i v e value of such evidence shall be n e i t h e r i n c r e a s e d n o r diminished by r e a s o n of this subsection. (d) the foregoing p r o v i s i o n s of this section shall not a p p l y t o -- sub

(i) a n a v e r m e n t of the intent of the d e f e n d a n t to p r o c e e d i n g s ; or (ii) proceedings for an indictable offence. (e) This subsection shall not lessen or affect a n y onus of proof otherwise falling on the defendant. (11) A n y proceedings in respect of an offence a g a i n s t this section or a g a i n s t a n y r e g u l a t i o n s m a d e in respect of the m a t t e r s t h e r e i n r e f e r r e d to m a y be taken a t a n y time not exceeding twelve m o n t h s from the time when the facts first came to the knowledge of the Com missioner, a n d m a y be taken by him or by some p e r s o n a p p o i n t e d by him in w r i t i n g , either generally or in a p a r t i c u l a r case. (12) T h i s section shall not a p p l y in a n y case w h e r e the employer is the Crown in r i g h t of the Com m o n w e a l t h of A u s t r a l i a . 19. (1) The Governor m a y a r r a n g e with the Gover n o r - G e n e r a l of the Commonwealth of A u s t r a l i a , acting w i t h the advice of the F e d e r a l E x e c u t i v e Council, t h a t t h e t a x a t i o n u n d e r the law of the S t a t e of New S o u t h Wales

W a l e s of the s a l a r i e s a n d allowances of the p e r s o n s r e f e r r e d to in subsection four of section nineteen of t h e ( C o m m o n w e a l t h ) F i n a n c i a l E m e r g e n c y A c t s , 1931, to the e x t e n t to which such t a x a t i o n is p e r m i t t e d by or u n d e r t h a t section, shall be deducted from the periodical p a y  m e n t s of the s a l a r y a n d allowances of those p e r s o n s a n d shall be p a i d to the S t a t e of New South W a l e s in such m a n n e r a n d at such times as a r e p r o v i d e d by the a r r a n g e  ment. (2) E x p r e s s i o n s used in subsection one of this section shall have the m e a n i n g s which those expressions bear in subsection four of section nineteen of the (Com m o n w e a l t h ) F i n a n c i a l E m e r g e n c y Acts, 1931. (3) The p e r s o n s in respect of whom a n y such a r r a n g e m e n t as is r e f e r r e d to in this section m a y be or h a s been entered into, shall, as from the d a t e or d a t e s fixed by t h e a r r a n g e m e n t , be deemed to be or to h a v e been, as the case m a y be, employees of the Crown in r i g h t of the Commonwealth of A u s t r a l i a a n d the Crown in r i g h t of the Commonwealth of A u s t r a l i a shall to the extent to which any such a r r a n g e m e n t p r o v i d e s for t h e deduction of tax from the salaries a n d allowances of those p e r s o n s and a s from the d a t e or d a t e s fixed by the a r r a n g e m e n t be deemed to be or have been, as the case m a y be, an employer. (4) A n y a r r a n g e m e n t m a d e u n d e r section seven teen of the Special Income a n d W a g e s T a x ( M a n a g e  m e n t ) Act, 1933-1934. and in force at the commencement of this Act, shall be deemed to have been m a d e u n d e r this section.

PART

P A R T V.
GENERAL.

20. W h e r e in p u r s u a n c e of the regulations a n y notice o r o t h e r communication is r e q u i r e d o r a u t h o r i s e d to be s e r v e d u p o n a n y p e r s o n b y post, the service m a y be effected by p r e p a i d letter p o s t a d d r e s s e d to t h e p e r s o n a t his last known place of business or abode in N e w S o u t h W a l e s , a n d such service shall be deemed to h a v e been effected at the time when it would in the o r d i n a r y c o u r s e of post have a r r i v e d at the place to which it w a s a d d r e s s e d or a t the p o s t t o w n or p o s t office n e a r e s t to t h a t place w h e t h e r or n o t it h a s in fact been received by the addressee. 21. (1) The Governor m a y m a k e r e g u l a t i o n s n o t in consistent w i t h this Act, p r e s c r i b i n g all m a t t e r s which a r e r e q u i r e d or p e r m i t t e d to be prescribed, or which a r e n e c e s s a r y or convenient to be p r e s c r i b e d for c a r r y i n g out or giving effect to this Act. (2) T h e G o v e r n o r m a y when no o t h e r p e n a l t y is p r o v i d e d for impose a penalty not exceeding fifty p o u n d s for a n y c o n t r a v e n t i o n of or failure to comply with this A c t or a n y r e g u l a t i o n s m a d e t h e r e u n d e r . (3) The r e g u l a t i o n s shall-- (a) be published in the G a z e t t e ; (b) take effect from the d a t e of publication or from a l a t e r d a t e specified in the r e g u l a t i o n s ; (c) be laid before both H o u s e s of P a r l i a m e n t within fourteen s i t t i n g d a y s after the publication thereof if P a r l i a m e n t is then in session, and if not, t h e n within fourteen sitting d a y s after the commencement of the next session. If either H o u s e of P a r l i a m e n t p a s s a resolution of which notice h a s been given a t a n y time within fifteen s i t t i n g d a y s after such regulations have been laid before such H o u s e disallowing a n y r e g u l a t i o n or p a r t thereof, such r e g u l a t i o n or p a r t shall t h e r e u p o n cease to h a v e effect. (4) A n y p e n a l t y imposed b y the r e g u l a t i o n s m a y be recovered in a s u m m a r y m a n n e r before a police or s t i p e n d i a r y m a g i s t r a t e or a n y two or m o r e justices. 2c SPECIAL