H—9a
1948 NEW ZEALAND
LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1948
Presented to both Houses of the General Assembly pursuant to the provisions of the Social Security Act, 1938
REPORT
I have the honour to present herewith a report upon operations carried out by the Land and Income Tax Department during the financial year ended 31st March, 1948, in the administration of the provisions of Part IV of the Social Security Act, 1938, relating to the assessment, collection, and recovery of the social security contribution, consisting of a charge of Is. 6d. in the pound on salaries and wages and also on other income. During the year there were two important changes in the law relating to the liability for social security contribution. Firstly, section 15 of the Finance Act, 1947, which makes provision for the collection of social security charge on income derived by persons who are absent from New Zealand in the service of the New Zealand Government, and secondly, section 9 of the Finance Act (No. 2), 1947, in terms of which I am empowered to exempt from social security charge allowances received by any person which constitute a reimbursement of expenditure exclusively incurred in the production of his assessable income. The work of decentralizing the Department, including the sections dealing with the collection of the social security charge, was completed during the year with the exception of the Hamilton Branch, which, owing to accommodation, difficulties in Hamilton, is still located in Wellington. The Department is again indebted to the Post and Telegraph Department for continuing to give its valuable assistance in acting as agent in the collection of the social security charge.
H—9a
The result of the Department's operations during the year is shown by statements (a) and (b) hereunder : (a) Statement of Keceipts for the Year ended 31st March, 1948 £ Charge on salary and wages .. .. .. 16,105,490 Charge on income other than salary or wages .. .. 10,071,144 £26,176,634 (b) Statement of Exemptions granted from Payment of Social Security Charge on the Grounds of Hardship Number of exemptions granted in whole of in part .. .. .. 662 Amount of social security charge and national security tax for past years remitted .. .. .. .. .. .. .. £15,614 F. G. Oborn, Commissioner of Taxes.
Approximate Cost of Paper. —Preparation, not given ; printing (513 copies), £2 10s.
By Authority: E. V. Paul, Government Printer, Wellington.—1948.
2
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LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1948, Appendix to the Journals of the House of Representatives, 1948 Session I, H-09a
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412LAND AND INCOME TAX DEPARTMENT REPORT OF THE COMMISSIONER OF TAXES UPON THE ADMINISTRATION OF PART IV OF THE SOCIAL SECURITY ACT, 1938, FOR THE TWELVE MONTHS ENDED 31st MARCH, 1948 Appendix to the Journals of the House of Representatives, 1948 Session I, H-09a
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