Tokelau Amendment Act 1982
Tokelau Amendment Act 1982
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Tokelau Amendment Act 1982
Public Act |
1982 No 148 |
|
Date of assent |
16 December 1982 |
|
Contents
An Act to amend the Tokelau Act 1948
Whereas the General Fono of Tokelau has resolved that a community services levy should be paid by certain persons receiving salary, wages, or honoraria:
Be it therefore enacted by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:
1 Short Title, commencement, and application
(1)
This Act may be cited as the Tokelau Amendment Act 1982, and shall be read together with and deemed part of the Tokelau Act 1948 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the 1st day of January 1983, and shall apply to all salary, wages, and honoraria paid to an employee in relation to the first pay period ending on or after that day.
2 Interpretation
(1)
Section 2(3) of the principal Act (as inserted by section 2 of the Tokelau Amendment Act 1971 and amended by section 3(1) of the Tokelau Amendment Act 1976) is hereby amended by inserting, after the definition of the term “Faipule”
, the following definition:
“‘General Fono’ means the representatives of the people of Tokelau, usually consisting of 15 persons from each island of Tokelau selected in accordance with traditional custom and usage and usually meeting in session at least once each year:”.
(2)
In this Act, unless the context otherwise requires,—
“Community Services Levy Account” or “Levy Account” means an account established by the Administrator under section 6 of this Act:
“Employee” means—
(a)
A person employed in or engaged by the Tokelau Public Service:.
(b)
The holder of any position specified in a declaration made pursuant to section 5 of the Tokelau Amendment Act 1967:
(c)
A Commissioner appointed pursuant to section 9 of the Tokelau Amendment Act 1970 (as amended by section 3 of the Tokelau Amendment Act 1971):
(d)
A person receiving an honorarium from the Administrator in respect of an office held in or in relation to Tokelau:
“Income” means the salary, wages, or honoraria payable in respect of a pay period:
“Income year” means a period of 12 months ending with the 31st day of March in which income has been derived by an employee:
“Levy” or “community services levy” means the community services levy imposed under section 3 of this Act:
“Pay period”, in relation to an employee receiving payments of salary, wages, or honoraria, means the period for which any such payment is made or payable:
“Salary, wages, or honoraria” means the gross salary, wages, or honoraria paid to a person in his capacity as an employee, including any higher duties allowance or like payment which relates to the status or grade of the employee; and also includes any payment made by reason of any hours of overtime or penal time worked by the employee:
“Tokelau Public Service” has the same meaning as in section 3 of the Tokelau Amendment Act 1967 (as amended by section 9(6) of the Tokelau Amendment Act 1970).
3 Community services levy imposed
(1)
Subject to this Act, there is hereby imposed a levy, to be called the community services levy, on the income derived by an employee during each income year.
(2)
Any community services levy payable by an employee under this Act shall constitute a debt due and payable to the Crown by that employee.
4 Rates of levy
(1)
Subject to subsection (2) of this section, the levy shall be calculated in the manner set out and at the rates specified in the Schedule to this Act on each payment of income made to an employee.
(2)
Where an employee pays, in respect of his income, income tax in New Zealand or tax in the nature of income tax in any country or territory outside New Zealand, the rate of levy payable in respect of that income shall be calculated in accordance with the following formula:
a – b
Where—
a
is the rate of levy which, except for this subsection, would otherwise be payable on that income; and
b
is the average rate of that income tax or that tax in the nature of income tax, ascertained in such manner as the Administrator thinks appropriate, so paid in respect of that income:
Provided that where item “b”
of this formula is equal to, or greater than, item “a”
of this formula, no levy shall be payable on that income.
(3)
Where the annual rate of any salary, wages, or honorarium is increased and, as a consequence, any income payment includes an additional amount which relates to work done by the employee during any pay period or pay periods other than that in which the increase occurs, the Administrator shall deduct from that additional amount an amount equal to the difference between the amount of the levy that was deducted from income payments made in respect of that other pay period or those other pay periods to which the additional amount relates and the amount of the levy that would have been deducted if the additional amount had been paid at the time at which those payments were made to the employee.
5 Collection of levy
(1)
The levy shall be deducted by the Administrator from the income derived by an employee at the time that that income is paid to the employee at the rates and in the manner specified in section 4 of this Act.
(2)
If any deduction under subsection (1) of this section has been made of an amount more or less than the amount properly payable in respect of the income so derived by the employee, the Administrator shall,—
(a)
If the deduction is more than the amount properly payable, refund the excess to the employee out of the Levy Account as soon as practicable after the Administrator becomes aware that the excess deduction has been made:
(b)
If the deduction is less than the amount properly payable, deduct the unpaid amount from any income payable to the employee as soon as is reasonable in the circumstances after the Administrator becomes aware of the under-deduction of the levy.
6 Community Services Levy Account
(1)
The Administrator shall establish a bank account (to be known as the Community Services Levy Account) pursuant to regulation 5a of the Tokelau Finance Regulations 1967, and shall pay into the account—
(a)
All money deducted as levy; and
(b)
Any grant or other money which the Administrator directs be paid into the Levy Account.
(2)
There shall from time to time be paid out of the Levy Account—
(a)
Such amounts for such purposes beneficial to Tokelau as the General Fono directs, including the payment of sums of money directly as remuneration or allowances to any Tokelauan:
(b)
Any refund under section 5(2)(a) of this Act.
(3)
The Administrator shall, at least once a year and more often if requested by the General Fono, deliver to the General Fono a report on the operation of the Levy Account and the amount of money available for disbursement.
7 Schedule may be amended
(1)
The Governor General may, from time to time by Order in Council and on the recommendation of the Administrator, amend the Table of Amounts contained in the Schedule to this Act in the manner that may be so recommended.
(2)
The Administrator shall not make a recommendation for the purposes of subsection (1) of this section unless he is satisfied that the General Fono has resolved that the said Table of Amounts should be so amended.
Schedule
Section 4
Rates of Levy
—Method of Calculation
The rate of levy to be applied each pay period on each $1 of income shall be ascertained as follows:
(a)
The annual income of the employee shall be calculated by the Administrator at the time each deduction is required to be made, and for this purpose the annual income shall be assumed to be an amount equal to the income, in respect of which the levy is payable, increased in the proportion that 365 bears to the total number of days in the pay period in respect of which that income was payable to the employee; and
(b)
An amount shall then be calculated in respect of that annual income in accordance with the table set out below; and
(c)
The amount so calculated shall be divided by the number of complete dollars of the annual income determined under paragraph (a) of this Schedule.
Table of Amounts
| On so much of the annual income, in the currency in which the employee is paid, as | Amount for each complete SI |
|---|---|
| cents | |
| Does not exceed $2,000 | 5.0 |
| Exceeds $2,000 but does not exceed $3,000 | 7.5 |
| Exceeds $3,000 | 10.0 |
This Act is administered in the Ministry of Foreign Affairs.
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Versions
Tokelau Amendment Act 1982
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