310075-1941-Supplementary-Draft-Bill--War-Revenue — Page 37

450

Table of Correspondence,-Continued.

Clause of Bill.

Source if any.

12

Remarks.

This clause is new; but sub-section (1) has the effect of preserving and clarifying the original fourth proviso to section 8 of Ordinance No. 13 of 1940. Sub-section (2) embodies a decision of the Board of Review.

13

No. 13 of 1940,

11 as

S.

amended

No. 29

by of

1940, s. 4.

(1) In the second line of sub-section (1) the words "liable to salaries tax" are substituted for "charge- able to salaries tax",

(2) In paragraph (b) the allowance in respect of a wife is raised from two thousand dollars to three thousand dollars.

(3) The original paragraph (c) pro- vided for allowances in respect of children under the age of eighteen (increased to twenty- five if they were receiving full time education). This educa- tional provision is considered unsuitable for the Colony and is omitted, but the allowance of one thousand dollars for each child (not exceeding six) has been altered to two thousand for the first child under the age of twenty-two, one thousand for the second and five hundred each for the third and fourth.

In proviso (i) which excluded al- lowance in respect of a child with an income exceeding "one thou- sand" dollars the words "two thousand" are substituted. In proviso (iii) the words no allowances shall be made in respect of any number of children exceeding four" have been substituted for the words "the total allowances under paragraph (b) and (c) shall not exceed six thousand dollars". The fourth proviso which gave no allowance to â married woman for a child in respect of whom allowance had been made in favour of her husband is omitted as unnecessary in view of Clause 10 which provides for the aggregation of married persons incomes liable to salaries tax.

"

(4) In sub-section (2) (a) the exclusion of wives living apart from their husbands under court decrees or deeds of separation from the definition of "wife" has been omitted as it is not considered to have operated fairly in the few cases to which it applied.