Finance Act, 1919

Continuation of relief.

15. The following sections of the Income Tax Act, 1918, are hereby continued in force as respects the year 1919–20, that is to say:—

Section of Act

Subject Matter.


Reduced rates of tax and other relief applicable to the service pay of sailors, soldiers and other.


Relief in respect of diminution of profits or gains due to the war.


Relief where income of year falls short of assessed income by more than ten per cent.


Provision for postponement of payment of super-tax where income has diminished.


Relief in respect of colonial income tax.