1935 WAGES TAX OVERPRINTS IN SALARIES & WAGES RECEIPT BOOK

[Ross Ewington]

I have just found this interesting item while sorting out some vendor material for my next auction.
It was a great reward after hunting for something "decent" among 100s of receipts with Numeral & Platypus
s/duties to 6d affixed!
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A few questions .....

1) has anyone seen one of these books before?
2) is there any information on the back page that hasn't been recorded?
3) do you think that where a change of overprint setting or colour is present
and then at a later date, stamps with the original setting/colour reappear
indicates a) there was a concurrence in the usage of particular values with
different settings/colours of the overprint or b) they are just stamps that
had been kept for some time by the employer before being used??
4) are there any more questions you can think of?

[Ross Ewington]

I have just received this example of another booklet published for the recording of
"STATE INCOME TAX and SPECIAL INCOME TAX" ..... unfortunately without stamps this time.

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The booklet contains six single-sided pages with a vertical roulette separation plus
Taxpayer .........................
Address ..........................
printed on the back of each.

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Bad luck someone tested their pen out on the cover

Has anyone seen an example of use of pages from this booklet?

P.S. there are some more interesting interesting questions that remain unanswered in the previous post.

[Revenuer]

Special Income Tax is covered here in 2 Schedules of the "Income Tax Act (No2) 1933" Accented 22-12-1933:

Schedule 1:

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Schedule 2:

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[Revenuer]

Ross Re your top post:

1) has anyone seen one of these books before? NO

2) is there any information on the back page that hasn't been recorded? NO

3) do you think that where a change of overprint setting or colour is present
and then at a later date, stamps with the original setting/colour reappear
indicates a) there was a concurrence in the usage of particular values with
different settings/colours of the overprint or b) they are just stamps that
had been kept for some time by the employer before being used?? PROBABLY THE LATTER or 'Printers Stack' [1st in last out]

4) are there any more questions you can think of? SURVIVAL of this stamped booklet is rare BUT as with a lot of Tasmanian revenues more and more appear to come out of the woodwork year in year out! That said i have only seen two of the above complete stamped booklets, the empty one is new to me.

[Jeffharris]

In what year did the Commonwealth take over responsibilty for the taxation of wages and salaries? My father had a small business in Adelaide from 1937 until 1963. I can vaguely remember as a small child looking at these attractive Federal Govt. taxation stamps and thinking that they would be a welcome addition to my newly acquired lace up loose leaf stamp album.

[Revenuer]

1944 - Your showing your age there Jeff