XN000022-1972-12-29 — Page 4

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Friday, December 29, 1972

Where a taxpayer commences or ceases to be chargeable to salaries

tax, an assessor may estimate the amount in respect of which that taxpayer

is chargeable to provisional salaries tax.

If a couple marry and the wife's income becomes the income of the

husband, then any provisional salaries tax paid by the wife on her income,

for the period from the date of marriage to the end of the year of assessment,

will be applied against the salaries tax payable by the husband for the year

of assessment in which the marriage took place.

Provisions are also made to give relief to those taxpayers who have

taken a period of unpaid leave in excess of 60 consecutive days between

April 1971 and March 1973.

Adjustment

These taxpayers will be permitted to claim adjustment on a cessation

basis because, due to the change in the basis of assessment, they could be put

at a distinct disadvantage by becoming liable to pay a greater amount of tax

in a year of assessment than they would normally have been liable to pay

under the old previous-year system.

The Bill provides that notices for payment of provisional salaries

tax can be issued separately or included in notices of assessment to final

salaries tax.

A person can only object to a notice for payment of provisional

salaries tax if his objection concerns the assessment of his net chargeable

income for the previous year of assessment on which the provisional salaries

tax is based.

/Provisions