ENTERTAINMENTS
TAX.
No. 38 of 1916.
An
Act to Impose a Tax upon Payments for Admission to Entertainments.
[Assented
to 21st December, 1916.]
BE
it enacted by the King’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 Act 1916.
Incorporation.
2. The Entertainments Tax
Assessment Act 1916 shall be incorporated and read as one with this Act.
Imposition
of Entertainments Tax.
3. Entertainments Tax is imposed at the rates declared in this Act.
Entertainments
Tax.
4. The rates of the Entertainments Tax shall be as follows, namely:—
Payment for Admission (excluding the amount of tax).
| Rate of Tax.
|
Exceeding sixpence and not exceeding one shilling | 1d. |
Exceeding one shilling............................. | 1d. for the first shilling and one half-penny for
every sixpence or part of sixpence by which the payment exceeds one shilling.
|