This Act may be cited as the Unemployment Amendment Act, 1934, and shall be read together with and deemed part of the Unemployment Act, 1930 (hereinafter referred to as the principal Act).

Section twelve of the Unemployment Amendment Act, 1931, as amended by section nine of the Unemployment Amendment Act, 1932, is hereby further amended as follows:—

Section nine of the Unemployment Amendment Act, 1932, is hereby repealed.

The exemption from the emergency unemployment charge on the salary or wages of persons under the age of twenty years, which is provided for in the foregoing provisions of this section, shall not, in the case of any such person who has attained the age of sixteen years, operate in respect of the salary or wages received for services rendered by him before the first Monday following the expiration of three full days after the passing of this Act.

Notwithstanding anything to the contrary in the principal Act (including this Act and any other Act amending the principal Act), but subject to the provisions of the next succeeding subsection, the following classes of persons shall, to the extent hereinafter provided, be exempt from the emergency unemployment charge on income other than salary or wages, namely:—

No exemption shall be granted under this section in respect of any instalment that becomes payable on or before the first day of February, nineteen hundred and thirty-five.

Section sixteen of the Unemployment Amendment Act, 1931, as amended by subsection three of section ten of the Unemployment Amendment Act, 1932, is hereby further amended as follows:—

Except as otherwise provided in this section, every woman ordinarily resident in New Zealand who for the year ending on the thirty-first day of March, nineteen hundred and thirty-five, or the corresponding date in any year thereafter, has derived income from any source other than salary or wages (whether such income is derived from New Zealand or elsewhere) shall be liable in respect of so much of that income as exceeds fifty pounds for the emergency unemployment charge computed at the rate for the time being prescribed in accordance with section eight of the Unemployment Amendment Act, 1932. This section applies to Native women to the same extent as it applies to other women.

For the purposes of this section the question with reference to any woman as to whether or not she is ordinarily resident in New Zealand shall be determined as the like question is determinable in the case of men.

The following classes of women shall, to the extent hereinafter provided, be exempt from the liability imposed by this section in respect of the emergency unemployment charge on income other than salary or wages, namely:—

In addition to the classes of women referred to in the last preceding subsection, the Governor-General may by Order in Council exempt wholly or in part from the emergency unemployment charge on income other than salary or wages any class or classes of women specified in that Order.

Section eleven of the Unemployment Amendment Act, 1932, shall be deemed to be repealed on the first day of April, nineteen hundred and thirty-five:

Provided that all moneys that have become due and payable before that date and all fines or other penalties incurred before that date may be recovered and enforced as if this section had not been passed.

Every male Native within the meaning of the Native Land Act, 1931, who has attained the age of twenty years shall, notwithstanding that he may not have elected to become liable for the general unemployment levy, be liable, to the same extent as if he were a European, for the emergency unemployment charge on income other than salary or wages derived by him for the year ending on the thirty-first day of March, nineteen hundred and thirty-five, or on the corresponding date in any year thereafter.

The members of the Board, other than the Minister or the Commissioner, shall be entitled to receive out of the Unemployment Fund such remuneration as may from time to time be appropriated by Parliament for that purpose.

This section is in substitution for section twenty-seven of the Unemployment Amendment Act, 1931, and that section is hereby accordingly repealed.

This section shall be deemed to have come into force on the third day of July, nineteen hundred and thirty-four.

Section eighteen of the principal Act is hereby amended by repealing paragraph (b), and substituting the following paragraph:—

Section twenty of the principal Act is hereby amended as from the passing of that Act by repealing subsection three thereof.

Subsection two of section twenty of the Unemployment Amendment Act, 1931, is hereby amended as from the passing of that Act as follows:—

The validity of any regulations made (whether before or after the passing of this Act) for the purposes of subsection two of section twenty of the Unemployment Act, 1931, shall not be questioned on the ground of the generality of the authority which such regulations confer or purport to confer for the payment in cash of any unemployment-relief tax.

Section thirteen of the Unemployment Amendment Act, 1931, is hereby amended by omitting from subsection two the words “prescribed by section four hereof”, and substituting the words “for the time being prescribed”.

Notwithstanding anything to the contrary in section eighteen of the Unemployment Amendment Act, 1931, interest of the kind referred to in section one hundred and seventeen of the Land and Income Tax Act, 1923, shall, for the purposes of the assessment of the emergency unemployment charge, be deemed to be part of the assessable income of the holder of the debenture in respect of which such interest is paid.

This section shall be deemed to have come into force on the first day of April, nineteen hundred and thirty-four, and to have applied with respect to income received for the year ended on the thirty-first day of March preceding that date.

In any action in a Magistrate’s Court for the recovery of unemployment-relief tax, if the summons is served on the defendant at least thirty days before the day appointed for hearing, then, unless within the time limited by law for filing a notice of intention to defend an action in that Court notice of that intention is duly filed by or on behalf of the defendant, judgment shall be given for the amount claimed and costs without allowing any defence, and without it being necessary for any person to appear in Court on behalf of the Crown or to prove the liability of the defendant.

No statute of limitations shall bar or affect any action or remedy for the recovery of any unemployment-relief tax.

Notwithstanding anything to the contrary in the Justices of the Peace Act, 1927, an information in respect of any offence against the principal Act (including any amendment thereof and any regulations made thereunder) may be laid at any time within four years after the termination of the year in which the offence was committed.

The enactments specified in the Schedule hereto are hereby repealed to the extent indicated in that Schedule:

Provided that any moneys that have become due and payable as unemployment-relief tax and all fines and other penalties incurred under any such enactment may be recovered and enforced as if this section had not been passed.