ENTERTAINMENTS TAX ABOLITION
No.
39 of 1953.
An Act to repeal the Acts of the
Parliament relating to Entertainments Tax, and for purposes connected
therewith.
[Assented
to 30th September, 1953.]
BE
it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of
Representatives of the Commonwealth of Australia, as follows:—
Short
title.
1. This Act may be cited as
the Entertainments Tax Abolition Act 1953.
Commencement.
2. This Act shall be deemed
to have come into operation on the first day of October, One thousand nine
hundred and fifty-three.
Repeal
and saving.
3.—(1.) Subject to this section, the Acts specified
in the Schedule to this Act are repealed.
(2.) For all purposes in relation to
entertainments tax upon payments for admission to entertainments held before
the date of commencement of this Act, the Acts repealed by this section, and
any regulations under any of those Acts, continue to have effect as if this Act
had not been passed.
(3.) Entertainments tax under the Acts repealed by
this section shall be deemed not to have been payable in respect of a payment
made before the date of commencement of this Act for admission to an
entertainment to be held on or after that date (including so much of a payment
referred to in section fifteen of the Entertainments
Tax Assessment Act 1942-1953, made before that date, as was treated by the
Commissioner of Taxation as representing the right of admission to an
entertainment to be held on or after that date).
Refunds
in certain cases.
4. Where, before the date of commencement of this Act, entertainments
tax to which sub-section (3.) of the last preceding section applies has been
paid, the provisions for refunds of tax overpaid contained in section eighteen a of the Entertainments Tax Assessment
Act 1942-1953 apply, by
force of this section, in relation to the tax so paid, and that tax is not
repayable otherwise than in accordance with those provisions.
Amendments
of the Taxation Administration Act 1953.
5.—(1.) The First Schedule to the Taxation Administration Act 1953 is
amended by omitting the item “Entertainments
Tax Assessment Act 1942-1949” in the first column and the words in the
second column relating to that item.
(2.) The Second Schedule to the Taxation Administration Act 1953 is
amended by omitting the words—
“Entertainments Tax Assessment Act 1942-1949 | Entertainments Tax
Assessment Act 1942-1953”. |
THE
SCHEDULE. See. 3 (1.).
—
ACTS
REPEALED.
Entertainments Tax Act 1942
Entertainments Tax Act 1944
Entertainments Tax Act 1946
Entertainments Tax Act 1949
Entertainments Tax Act (No. 2) 1949
Entertainments Tax Assessment Act 1942
Entertainments Tax Assessment Act 1944
Entertainments Tax Assessment Act 1946
Entertainments Tax Assessment Act 1949