Except as provided in the next succeeding subsection, this Act shall be administered by the Department of Labour.

The provisions of this Act relating to the assessment, collection, and recovery of employment tax shall be administered as if employment tax were income-tax.

Except where special provisions are made by this Act, the Commissioner, the Deputy Commissioner, and other officers appointed to carry out the provisions of the Land and Income Tax Act, 1923, shall have in respect of employment tax the same powers as they have in respect of income-tax.

The Unemployment Board established under the Unemployment Act, 1930, as amended by section twenty-six of the Unemployment Amendment Act, 1931, is hereby abolished.

Every male person ordinarily resident in New Zealand who on the commencement of this Act is of the age of twenty years or upwards and is not registered under section ten of the Unemployment Act, 1930, shall, within one month after the commencement of this Act (or, in the case of any such person who is absent from New Zealand on the commencement of this Act, within one month after his return to New Zealand), furnish particulars in the prescribed form and manner as to—·

Every male person ordinarily resident in New Zealand who attains the age of twenty years at any time after the commencement of this Act, shall, within one month after attaining the age of twenty years (or, in the case of any such person who is absent from New Zealand on attaining that age, within one month after his return to New Zealand), furnish particulars in the prescribed form and manner as to the matters specified in the last preceding subsection.

Every male person of the age of twenty years or upwards who, after the commencement of this Act, becomes resident in New Zealand shall, within one month after the date of his arrival in New Zealand, furnish particulars in the prescribed form and manner as to the matters specified in subsection one hereof.

The particulars required under this section shall be furnished to a Postmaster or to some other person authorized to receive them, and shall thereupon be registered in the prescribed manner. On the completion of the registration the person registered shall receive a certificate of registration in the prescribed form.

A copy of every such certificate of registration shall be forwarded by the person by whom the certificate is given to the Commissioner of Taxes, who shall cause to be compiled a register of all persons for the time being registered either under this section or under section ten of the Unemployment Act, 1930.

Every person who, being required to furnish particulars for registration in accordance with the last preceding section, fails to furnish such particulars within the time limited in that behalf by that section, or who furnishes particulars that are false in any material respect, commits an offence, and is liable on summary conviction to a fine of fifty pounds.

The offence of failing to furnish particulars for registration as aforesaid shall be deemed to be an offence continuing from day to day so long as the failure continues.

In any prosecution for failure to comply with the requirements of this Part of this Act as to registration, the burden of proving registration or non-liability to register, as the case may be, shall be on the defendant.

Every person commits an offence and is liable on summary conviction to a fine of twenty pounds who employs in his service for more than seven days any person who, being required to be registered under this Part of this Act, is not so registered.

There shall be levied and paid in accordance with this Part of this Act a special tax to be known as employment tax.

Employment tax shall consist of—

The registration levy shall be a quarterly charge of five shillings, payable on the first day of the months of February, May, August, and November respectively in each year. Each such quarterly charge is hereinafter referred to as an instalment of the registration levy.

Every male person who, being ordinarily resident in New Zealand, is on the first day of August, nineteen hundred and thirty-six, of the age of twenty years or upwards, and every such person who attains that age after the said date shall, unless exempted in accordance with the following provisions of this Act, be liable for the registration levy.

Every male person of the age of twenty years or upwards who arrives in New Zealand with the intention of becoming resident therein shall, unless exempted in accordance with the following provisions of this Act, be liable for all instalments of the levy that become due after the date of his arrival. Without affecting the liability of any person who arrives or has arrived in New Zealand with a definite intention of becoming resident therein, every person who (having arrived in New Zealand before or after the commencement of this Act) has remained or remains in New Zealand for a continuous period of not less than twelve months shall, unless and until he satisfies the Commissioner to the contrary, be deemed for the purposes of this section to have arrived in New Zealand with the intention of becoming resident therein.

If any person who is liable for the registration levy ceases to be ordinarily resident in New Zealand he shall not be liable for any instalment of the levy that becomes due after the date of his ceasing to be so resident.

Upon the death of any person who is liable for the registration levy his personal representatives shall not be liable for any instalment of the levy that becomes due after the date of his death.

The first instalment of the registration levy shall be due and payable on the first day of August, nineteen hundred and thirty-six.

In the case of a person who attains the age of twenty years after the first day of August, nineteen hundred and thirty-six, the first instalment of the levy payable by him shall become due in accordance with the following provisions:—

Every person who makes default for more than one month after the due date thereof in the payment of any instalment of the registration levy, or, in the case of a person absent from New Zealand on the due date of any such instalment, who makes default in the payment of the instalment for more than one month after his return to New Zealand, commits an offence, and shall be liable on summary conviction to a fine of five pounds, and shall also be liable, without conviction, to a penalty of sixpence for every month or part of a month that elapses after the expiration of one month from the due date of the instalment or the date of his return to New Zealand, as the case may be, and before the date of the payment of the instalment, but not exceeding in the aggregate a penalty of two shillings and sixpence. Every such penalty shall be deemed part of the instalment in respect of which it is imposed, and shall be recoverable accordingly.

Every person commits an offence and is liable on summary conviction to a fine of twenty pounds who without the authority of the Secretary, employs in his service for more than seven days any person who is in arrears for more than one month in the payment of any instalment of the registration levy.

The following classes of persons shall be wholly exempt from liability for the registration levy, namely:—

Ibid., p. 760

The following classes of persons shall be exempt from liability for the registration law to the extent herein provided, namely:—

In addition to the classes of persons hereinbefore referred to, the Governor-General may by Order in Council, on grounds of public policy, exempt wholly or in part from liability for the registration levy any specified persons or specified classes of persons.

Any person who is exempted in accordance with the foregoing provisions of this section from liability for the levy or for any instalment of the levy may, with the consent of the Minister, elect, by notice in writing, to become liable therefor and shall thereupon become subject to the same obligations and entitled to the same benefits as other persons who are liable for the levy. An election made under this subsection may not be withdrawn by the person who made it, but it may at any time be cancelled by the Minister by writing under his hand, and upon being so cancelled shall cease to have effect.

Every person ordinarily resident in New Zealand (whether liable or not for the registration levy) who at any time after the commencement of this Act receives in consideration of his or her employment or service any salary or wages (including any bonus, gratuity, extra salary, or emolument of any kind in respect of or in relation to employment or service and including also any witnesses’ or jurors’ fees and any other payments or fees of a like nature) shall, unless exempted in accordance with the following provisions of this Part of this Act, be liable, in respect of the amount included in every payment of such salary or wages, for the employment charge computed at the rate for the time being prescribed in accordance with the provisions of section twenty hereof:

Provided that nothing in the foregoing provisions of this subsection shall apply—

If any question is raised as to whether or not the remuneration received by any person or class of persons in respect of any work or service or class of work or service is, as to the whole or part thereof, wages or salary, or as to whether or not any service is private domestic service, or as to whether or not any works are relief works for the purposes of paragraph (c) of the proviso to the last preceding subsection, it shall, subject to any regulations under this Act, be decided by the Minister, whose decision shall be final. The Minister may also, subject to any such regulations, decide in any case that any person or class of persons liable for the payment of remuneration to any other person or class of persons in respect of work or service shall for the purposes of this Act be deemed to be the employer or employers of the last-mentioned person or persons, notwithstanding that the legal relationship of employer and servant may not in fact exist between them.

If at any time after the commencement of this Act any person receives in respect of past services any payment which, in the opinion of the Commissioner, is properly apportionable between a period of service prior to the first day of August, nineteen hundred and thirty-one (being the date on which the emergency unemployment charge imposed by the Unemployment Amendment Act, 1931, commenced to operate), and any later period the Commissioner may make such apportionment of such payment as in the circumstances he thinks proper, and in any such case the employment charge shall be payable only in respect of the amount apportioned to the later period, and shall be computed in respect of that amount at the rate in force at the date of apportionment.

Every male person who is not wholly exempt from liability for the registration levy under the foregoing provisions of this Act and who for the financial year ended the thirty-first day of March, nineteen hundred and thirty-six, or for any subsequent financial year has derived income from any source other than salary or wages (whether such income is derived from New Zealand or elsewhere), shall, unless exempted in accordance with the following provisions of this Part of this Act, be liable, in respect of the amount of that income, for the employment charge computed at the rate for the time being prescribed in accordance with the provisions of section twenty of this Act.

Every male Native who, whether before or after the commencement of this Act, has attained the age of twenty years, not with standing that he may not have elected to become liable for the registration levy, shall, unless exempted as aforesaid, be liable, to the same extent as if he were a European, for the employment charge on income other than salary or wages derived by him for the financial year ended the thirty-first day of March, nineteen hundred and thirty-six, and for any subsequent financial year.

Except as otherwise provided in this section, every woman ordinarily resident in New Zealand who, for the financial year ended the thirty-first day of March, nineteen hundred and thirty-six, or for any subsequent financial year, has derived income from any source other than salary or wages (whether such income is derived from New Zealand or elsewhere) shall, unless exempted in accordance with the following provisions of this Part of this Act, be liable in respect of so much of that income as exceeds fifty pounds for the employment charge computed at the rate for the time being prescribed in accordance with the provisions of section twenty of this Act. 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 charge on income other than salary or wages, namely:—

Ibid., p. 760

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 liability for the charge on income other than salary or wages any specified class or classes of women.

The following classes of persons shall, to the extent hereinafter provided, be exempt from liability for the charge on income other than salary or wages, namely:—

Notwithstanding anything to the contrary in this Act, the total charge imposed in any year on income other than salary or wages received during the preceding year by any person to whom the foregoing provisions of this section apply shall not exceed the amount by which the income in respect of which the charge is imposed exceeded one hundred and four pounds.

Unless and until the rate of the employment charge is altered in accordance with the provisions of the next succeeding subsection the employment charge shall be assessed and levied at the rate of one penny for every amount of two shillings and sixpence or part thereof included in the salary, wages, or other income in respect of which the charge is imposed.

The Governor-General may at any time and from time to time by Order in Council vary the rate of the employment charge prescribed by this section, either by increasing or by reducing the amount thereof:

Provided that the rate prescribed by any Order in Council under this section shall not exceed the rate of one penny for every amount of one shilling and eight-pence or part thereof included in the salary, wages, or other income in respect of which the charge is imposed.

No person who becomes liable for the employment charge on income other than salary or wages shall be liable for any instalment thereof that became due before the date of his becoming liable for the charge.

If any person who is liable for the charge on income other than salary or wages ceases to be ordinarily resident in New Zealand he shall be liable for all instalments that would become payable in respect of such income derived by him up to the date of his so ceasing to be resident in New Zealand, computed at the then current rate, and all such instalments not theretofore due shall become due and payable on the day preceding the date on which he so ceases to be resident in New Zealand, and may be recovered accordingly.

Upon the death of any person who is liable for the charge on income other than salary or wages his personal representatives shall be liable for every instalment of the charge then due and for every instalment that may thereafter become due in respect of income derived by him for any period before the date of his death.

For the purposes of the assessment and levy of the charge on income other than salary or wages every person, whether liable for the charge or not, shall in each financial year make to the Commissioner within the prescribed time such declaration or declarations as may be prescribed.

If any person makes default in furnishing any declaration required by the last preceding subsection, or if the Commissioner is not satisfied with any declaration made under that subsection, the Commissioner may make an assessment of the amount on which in his opinion the charge ought to be levied, and of the amount of the charge, and the person concerned shall be liable to pay the charge so assessed save so far as he satisfies the Commissioner on objection that the assessment is excessive or that the charge is not payable by him.

As soon as conveniently may be after an assessment is made under the last preceding subsection in respect of any person the Commissioner shall cause notice of the assessment to be given to that person. The omission to give any such notice shall not invalidate the assessment or in any manner affect the operation thereof.

Any person who has been assessed for any employment charge in accordance with subsection two of this section may object to the assessment by delivering or posting to the Commissioner a written notice of objection stating shortly the grounds of his objection within such time as may be specified in that behalf in the notice of assessment, not being less than twenty-one days after the date on which that notice of assessment is given.

No notice of objection given after the time so specified shall be of any force or effect unless the Commissioner in his discretion accepts it and gives notice to the objector accordingly.

The employment charge imposed in respect of income other than salary or wages derived for any financial year shall be due and payable by equal instalments on the first day of the months of May, August, November, and February in the following financial year:

Provided that if at any time it appears to the Commissioner that any person who is liable for the charge as aforesaid in respect of the income derived by him for any financial year has failed to declare that income within the prescribed time, or has declared an amount of income less than the amount actually derived by him for that year, the Commissioner may fix a new date as the due date for the payment of any instalment of the charge or of any additional charge in respect of the income derived as aforesaid if he is satisfied that in failing as aforesaid to declare his income or the full amount of his income, as the case may be, the person concerned was not guilty of wilful neglect or default.

Every person who makes default for more than one month after the due date thereof in the payment of any instalment of the employment charge, or, in the case of a person absent from New Zealand on the due date of any such instalment, who makes default in the payment of the instalment for more than one month after his return to New Zealand, commits an offence, and shall be liable on summary conviction to a fine of five pounds, and shall also be liable, without conviction, to a penalty equal to ten per centum of the amount of the instalment or part thereof in respect of which default is made. Every such penalty shall be deemed part of the instalment in respect of which it is imposed, and shall be recoverable accordingly.

For the purposes of the assessment of the employment charge in accordance with the foregoing provisions of this Act the term “income” (except as otherwise provided in this section) includes all income assessable under the Land and Income Tax Act, 1923 (whether the income is taxable under that Act or not), and also includes interest of the kind referred to in section one hundred and seventeen of that Act, and non-assessable income of the classes referred to in section eighty-nine and in paragraphs (g) and (m) of section seventy-eight of that Act, and in subsection two of section four of the Land and Income Tax Amendment Act, 1930, but does not include any other income.

In any case where, pursuant to section one hundred and seven of the Land and Income Tax Act, 1923, the Commissioner of Taxes has, whether before or after the commencement of this Act, made for the purposes of income-tax an apportionment of any income derived for the financial year ended the thirty-first day of March, nineteen hundred and thirty-six, or for any subsequent financial year, the apportionment shall operate for the purposes of the employment charge in the same manner and to the same extent as it operates for the purposes of income-tax.

Compensation received under the Workers’ Compensation Act, 1922, whether as a lump sum or by weekly payments, shall not for the purposes of this Part of this Act be regarded as income.

In assessing the employment charge payable by any person in respect of income other than salary or wages derived by him for any financial year there shall be deducted from his income, as defined by this section, all amounts paid by him in that year as interest-tax under the Finance Act, 1932–33.

Income derived elsewhere than from New Zealand shall be exempt from the employment charge if and so far as the Commissioner is satisfied that it is derived from some other country within the British dominions, and that it is chargeable in that country with a special tax levied in respect of unemployment.

In addition to the exemptions provided for in the foregoing provisions of this Part of this Act, the Commissioner may, by writing under his hand, exempt from liability to pay any specified instalment or instalments of the registration levy or of the employment charge (whether on salary or wages or on other income), or any penalty imposed by section thirteen or section twenty-four hereof, any person in respect of whom he is satisfied that the payment of the instalment or instalments or penalty would, by reason of the poverty or sickness of the person concerned or of the sickness of any member of his family, constitute a serious hardship.

Any exemption under this section may be made retrospective to such date as the Commissioner determines, but nothing in this section shall authorize the refund of any instalment or penalty.

In lieu of exercising in respect of any instalment the powers of exemption conferred on him by this section, the Commissioner, if in any case he thinks fit so to do, may postpone the due date of that instalment; and may postpone the date notwithstanding that the due date as fixed by the foregoing provisions of this Part of this Act may have passed.

If in any proceedings against any person for failure to pay any instalment of employment tax within the time limited by the foregoing provisions of this Part of this Act the defendant alleges that he is exempt from the obligation to pay the instalment, or that he has paid the instalment, the burden of proving such exemption or payment shall be on him.

For the purpose of denoting the payment of employment tax but for no other purpose whatsoever the Minister of Finance may cause to be created and sold special stamps, to be designated employment stamps, of such denominations of value as he thinks fit.

The creation, custody, and disposition of employment stamps shall, subject to the foregoing provisions of this section, be in accordance with regulations, or, in default of such regulations, shall be in accordance with the directions of the Minister of Finance.

In the absence of regulations to the contrary payment of employment tax shall be denoted by the cancellation, in the prescribed manner, of employment stamps of the appropriate value, and not otherwise.

The Governor-General in Council, by regulations made under the authority of section forty-seven of this Act, may prescribe that in any cases, to be therein defined, employment tax may be paid in cash at any money-order office, or may be so paid to the Commissioner or to any Postmaster or other person authorized to receive the tax and to give a valid receipt therefor.

The amount of any instalment of the registration levy due by any person who has made default for more than one month in the payment thereof and of any penalties incurred in respect thereof may be deducted from any salary or wages that he may thereafter be entitled to receive. The deduction may be made by or on behalf of the employer, and the person from whose salary or wages the deduction is made shall be entitled to receive from his employer evidence in such form as may be prescribed of the fact of the deduction and of the purpose for which it was made.

The amount so deducted from the salary or wages of any person in default shall be applied in the prescribed manner in satisfaction of the instalment or instalments in respect of which the default was made and of the penalties (if any) incurred in respect thereof.

The employment charge payable as hereinbefore provided in respect of any salary or wages shall be deducted therefrom at the time of payment by the employer or other person by whom the salary or wages are paid, and the employer or other person as aforesaid shall thereupon affix to the wages-sheet or other prescribed document the requisite employment stamps and shall cancel them in the prescribed manner, or shall indicate in such other manner as may be prescribed that the charge has been deducted.

Except in cases where the amount deducted as aforesaid is represented by employment stamps duly affixed and cancelled, the amount so deducted shall be deemed to be held in trust for the Crown, and shall be paid at the time and in the manner prescribed by regulations under this Act.

Every employer or other person by whom any salary or wages are paid who fails to deduct the charge payable in respect thereof in accordance with the foregoing provisions of this section, and every person who knowingly applies or permits to be applied the amount of any charge so deducted, or any part thereof, for any purpose other than the payment of the charge, commits an offence, and shall be liable on summary conviction to a fine of twenty pounds, and to a further fine of three times the amount of the charge or part thereof in respect of which the offence is committed.

Every person who has committed an offence under the last preceding subsection, or who, having deducted the charge, fails, within the prescribed time and in the prescribed manner, to affix and cancel the requisite employment stamps or to pay over the amount deducted to the proper collecting authority, shall, unless the Commissioner is satisfied that he has not been guilty of wilful neglect or default, be liable, without conviction, in addition to any other penalty to which he may be liable, to a penalty equal to ten per centum of the charge or part thereof in respect of which the offence is committed.

In any case where the employment charge deducted from any salary or wages, or any part thereof, is not held by the employer or other person paying the salary or wages in such manner as to be distinguishable from any other moneys held by him, the amount of the employment charge or part thereof, as the case may be, and of any penalties incurred in respect thereof, shall, until payment thereof, be a charge on all the real and personal property of the employer or other person as aforesaid.

Every charge created by virtue of the last preceding subsection shall, save as hereinafter provided, have priority over all existing or subsequent mortgages, instruments by way of security, charges, assignments, or encumbrances howsoever created. Notwithstanding anything to the contrary in any other Act, if any property subject to a charge created by the last preceding subsection is also subject to a charge created by that other Act, the charges shall rank equally with each other unless by virtue of that other Act the charge created thereby would be deferred to the charge created by the last preceding subsection.

All employment tax that is not paid on the due date and all penalties incurred in respect thereof shall constitute a debt due and payable to the Crown, and shall be recoverable in any Court of competent jurisdiction by the Commissioner on behalf of the Crown by suit in his official name.

Where any employment charge has not been deducted from the salary or wages in respect of which it is payable, such charge, with any penalties incurred in respect thereof, may be recovered either from the employer or from the person to whom the salary or wages were paid. Where any employment charge has been deducted from the salary or wages in respect of which it is payable, such charge, with any penalties incurred in respect thereof, may be recovered only from the employer.

Where any employment charge recoverable in accordance with the foregoing provisions of this section from the person who received any salary or wages is in fact paid by the employer, the amount so paid may be recovered by the employer from the person who received the salary or wages in respect of which the employment charge was paid.

There is hereby established in the Public Account a separate account, to be called the Employment Promotion Fund. The Fund hereby established shall for all purposes be deemed to be the same Fund as the Unemployment Fund established under section three of the Unemployment Act, 1930.

There shall from time to time be paid into the Employment Promotion Fund the moneys following:—

There shall from time to time, without further appropriation than this Act, be paid out of the Employment Promotion Fund all moneys required to be expended for the purposes for which the Fund has been established, as hereinafter defined, including such amounts (if any) as may, in accordance with the next succeeding subsection, be paid into the Consolidated Fund in respect of the cost of the administration of this Act.

No moneys shall be payable out of the Fund except by direction of the Minister of Labour, with the approval of the Minister of Finance.

If any question arises as to whether the moneys required for any specific purpose are properly payable out of the Fund, it shall be determined by the Minister of Labour, with the approval of the Minister of Finance.

The main purposes for which the Employment Promotion Fund has been established (as referred to in the last preceding section) are the following:—

The Minister may do all such things as he considers necessary for carrying out the purposes referred to in the last preceding section, and all expenditure incurred in so doing shall be payable out of the Fund. In particular, without limiting the general authority conferred by this section, the Minister shall have authority to do all or any of the following things:—

Allowances to persons out of employment or otherwise in need of assistance may be paid out of the Employment Promotion Fund in accordance with this section.

Subject to the following provisions of this section, the persons or classes of persons to whom allowances may be granted, the amounts of the allowances, and the conditions relating thereto shall be such as are from time to time determined by the Minister of Labour, with the approval of the Minister of Finance

No allowance shall be granted—

Except by special direction of the Minister made after consideration of the particular circumstances of the case, no allowance shall be paid to any person in respect of his unemployment if the unemployment is due to his refusal or failure to accept employment offered to him by or through the Minister, or to accept any other employment offered to him which in the opinion of the Minister would be suitable in its nature, conditions, rates of remuneration, and location.

Except by special direction of the Minister made after consideration of the particular circumstances of the case, no allowance shall be paid to or in respect of any person who has not at the date of payment been continuously resident in New Zealand for at least six months.

Any allowance granted under this section may in the discretion of the Secretary be paid to the person for whose benefit it is so granted or be paid to any other person or to any society or institution on his behalf.

Any moneys in the Employment Promotion Fund may, if the Minister so determines, be expended for the purchase of food, clothing, or other necessities or otherwise for the benefit of persons qualified to receive an allowance under the last preceding section, or for the benefit of persons employed on relief works carried out in accordance with this Act, or for the benefit of the families or other dependants of any such persons.

The Minister may, if he thinks fit, purchase supplies of clothing or other necessities as aforesaid and arrange for the distribution thereof among persons qualified to receive the same, or may arrange for the issue of dockets to such persons, to be exchangeable, in accordance with such conditions as may from time to time be prescribed by the Minister, for any such necessities and to be redeemable by the Minister by payment out of the Employment Promotion Fund.

For the purpose of promoting employment the Minister of Public Works may, subject to the concurrence of the Minister of Finance and the Minister of Labour, undertake and carry out any drainage, irrigation, reclamation, or other works of a reproductive character on or for the benefit of privately-owned property or any other property.

All works undertaken or proposed to be undertaken pursuant to this section shall be deemed to be public works within the meaning of the Public Works Act, 1928, and the provisions of that Act shall apply with respect thereto accordingly, save that it shall not be necessary to give any notices or receive any consents before proceeding to carry out any such works.

The powers conferred on the Minister of Public Works by this section may, with the concurrence of the Minister of Labour, be delegated by the Minister of Public Works to any local authority, and such local authority may carry out any such works in accordance with the terms of the delegation.

Tn respect of any works undertaken pursuant to this section the Minister of Labour may agree with a local authority for the repayment by the local authority in whole or in part of the cost of the works, either in one sum or by instalments over such period as may be agreed on.

Notwithstanding anything to the contrary in any Act or rule of law, it shall be lawful for a local authority to enter into an agreement for the payment over a period of years of the cost of any works undertaken pursuant to this section.

Every agreement entered into between the Minister of Labour and a local authority under this section may provide for the payment by the local authority in respect of any moneys payable by it under the agreement of interest at such rate as the Minister of Finance approves.

If default is made by a local authority in the full and punctual payment of any amount due and owing by it pursuant to an agreement entered into under this section, the amount in respect of which default has been made, together with interest at the rate of five per centum per annum, or at such other rate as may be provided by the agreement, shall be recoverable as a debt due to the Crown.

In addition to such remedy the Minister of Finance, for the purpose of recovering any amount due and payable under the foregoing provisions of this section, may appoint a Receiver with power to make and levy an annually recurring rate on the lands affected or on all the rateable property in the district of the local authority concerned, and for that purpose the Receiver shall have all the powers of a Receiver appointed under section forty-eight of the Local Bodies’ Loans Act, 1926, and the provisions of sections forty-eight to fifty-six of that Act shall apply accordingly.

Notwithstanding anything to the contrary in any Act, any local authority may, with the concurrence of the Minister, undertake and carry out any works in relief of unemployment, whether or not the works are within the ordinary functions of the local authority, and whether carried out on or for the benefit of privately-owned property or any other property.

Any works that a local authority is authorized to undertake pursuant to this section may, by arrangement between the Minister of Public Works and the local authority, be carried out in whole or in part by that Minister on behalf of the local authority.

The expenditure incurred by a local authority in respect of any works undertaken pursuant to this section may be paid out of its general fund or account or out of any separate account, but shall not be paid out of a loan account or a special rate account unless the moneys in that account would have been available to meet the expenditure independently of this section.

The expenditure by a local authority of money under this section on or for the benefit of property belonging to a member of the local authority shall not constitute a disqualification of the member.

Where any works are undertaken pursuant to this section for the purposes of the Southland Land Drainage Act, 1935, it shall not be necessary to comply with any of the provisions of section six of that Act.

In respect of any works undertaken by a local authority pursuant to the last preceding section, the local authority may agree with the owner or occupier of any land for the payment by him, in whole or in part, of the cost of the works, either in one sum or by instalments over such period as may be agreed on.

Interest at such rate, if any, as may be agreed on shall be charged on all moneys payable by the owner or occupier of any land as aforesaid and for the time being unpaid.

The sum payable in any year pursuant to an agreement under this section shall for all purposes be deemed to be a special rate duly made and levied by the local authority over the land affected, and the provisions of the Rating Act, 1925, shall, with any necessary modifications, apply accordingly:

Provided that it shall not be necessary in any such case for the local authority to provide a valuation roll or rate-book in respect of any such payment.

Any local authority undertaking relief works pursuant to the last preceding section may agree with the Minister to refund to the Employment Promotion Fund the whole or any part of the expenditure met from that fund, and the foregoing provisions of this section shall apply to enable a local authority to recover expenditure incurred out of the Employment Promotion Fund in the same manner as expenditure incurred out of the funds of the local authority.

The provisions of subsections four to eight of section thirty-nine hereof shall apply to moneys recoverable pursuant to subsection four hereof:

Provided that where an owner or occupier of land has, whether before or after the commencement of this Act, made default in the payment to a local authority of any expenditure that is repayable by the local authority to the Employment Promotion Fund, and the Minister is satisfied that the local authority has taken all reasonable steps to enforce payment but is unable to do so, the Minister may, if he thinks fit, remit in whole or in part the amount repayable by the local authority to the Fund, or may postpone the date for the payment of the whole or any part of that amount.

The Secretary may make it a condition of the employment or continued employment of any person on any work for the carrying-on of which moneys are provided out of the Employment Promotion Fund that the wages payable to that person shall be paid in whole or in part to some person other than the worker, to be expended for the maintenance of the wife and children or other persons for whose maintenance in whole or in part the worker may be responsible.

The receipt of any person to whom any wages are paid as aforesaid on account of a worker shall be a sufficient discharge therefor.

Any local authority may expend out of its general fund or account any sum or sums of money for the purpose of contributing towards the remuneration of the staff or other expenses of any local committee appointed under section thirty-six of this Act, or under section eighteen of the Unemployment Act, 1930, but nothing herein shall be construed to authorize the payment to any member of a local committee of any remuneration in respect of his services as such.

All declarations made for the purposes of this Act shall be exempt from stamp duty.

Every person commits an offence and shall be liable on summary conviction to a fine of one hundred pounds who, for the purpose of obtaining employment, or of obtaining exemption from any obligation imposed by this Act, or of obtaining any other benefit under this Act, either for himself or for any other person, makes any false statement to, or otherwise misleads or attempts to mislead, the Minister or any official engaged in the administration of this Act or any other person whomsoever.

Notwithstanding anything to the contrary in section fifty of the Justices of the Peace Act, 1927, an information in respect of any offence against this Act (including 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 Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes:—

All regulations made under the authority of this section shall be published in the Gazette, and shall be laid before Parliament within fourteen days after the date of such publication if Parliament is then in session and, if not, then within fourteen days after the commencement of the next ensuing session.

The enactments specified in the Schedule hereto are hereby repealed.

All offices, appointments, Orders in Council, regulations, registers, registrations, certificates, taxes, assessments, exemptions, elections, stamps, declarations, forms, allowances, agreements, liabilities, obligations, instalments, payments, recommendations, directions, authorities, and generally all acts of authority which originated under any of the enactments hereby repealed and are subsisting or in force on the commencement of this Act shall enure for the purposes of this Act as fully and effectually as if they had originated under the corresponding provisions of this Act, and accordingly shall, where necessary, be deemed to have so originated.

All matters and proceedings commenced under any such enactment and pending or in progress on the commencement of this Act may be continued, completed, and enforced under this Act.

All references in any Act or in any agreement, deed, instrument, application, notice, or other document whatsoever to the Unemployment Board, the Unemployment Fund, the unemployment-relief tax, the general unemployment levy, or the emergency unemployment charge established or imposed by the Unemployment Act, 1930, and its amendments, shall, unless inconsistent with the context or with the provisions of this Act, be hereafter read as references to the Minister, the Employment Promotion Fund, the employment tax, the registration levy, or the employment charge, as the case may require.