H—9a
1949 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, 1949.
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, 1949, 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 a change in the method of payment of the charge on income other than salaries and wages was introduced by section 24 of the Finance Act (No. 2), 1948. Formerly payable in four quarterly instalments, the charge is now payable by two equal instalments in July and November in the year following the financial year for which the income is derived. Regarding decentralization of the Department, the establishment of the last branch office at Hamilton was not completed by 31st March, 1949, but considerable progress towards that end had been made. The Department is again indebted to the Post and Telegraph Department, which continued to give valuable assistance in acting as agent in the collection of the social security contribution.
H—9a
The result of the Department's operations during the year is shown by statements (a) and (6) hereunder : (a) Statement of Receipts for the Year Ended 31st March, 1949 £ Charge on salary and wages .. .. .. 16,744,529 Charge on income other than salary or wages .. 12,633,855 £29,378,384 (b) Statement of Exemptions Granted from Payment of Social Security Charge on the Grounds of Hardship Number of exemptions granted in whole or in part .. .. .. 580 Amount of social security charge and national security tax for past years remitted .. .. .. .. .. .. .. £14,670 F. G. Oborn, Commissioner of Taxes.
Approximate Cost of Printing. -Preparation, not given ; printing (583 copies), £.2 10s.
By Authority: J. E. Wilson, Acting Government Printer, Wellington.—l 949. Price 3d.]
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, 1949., Appendix to the Journals of the House of Representatives, 1949 Session I, H-09a
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367LAND 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, 1949. Appendix to the Journals of the House of Representatives, 1949 Session I, H-09a
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