ENTERTAINMENTS TAX.
No. 25 of 1918.
An Act to amend the Entertainments
Tax Act 1916.
[Assented to 7th November, 1918.]
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 and citation.
1.—(1.) This Act may be cited as the Entertainments Tax Act 1918.
(2.) The Entertainments
Tax Act 1916; as amended by this Act, may be cited as the Entertainments
Tax Act 1916-1918.
Commencement.
2.This Act shall commence on a day to be fixed by
proclamation.
3.Section four
of the Entertainments Tax Act 1916 is repealed and the following section
inserted in its stead:—
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. |
Not exceeding one shilling excepting payments not
exceeding threepence for the admission, on Saturdays between the hours of
twelve o’clock noon and six o’clock in the afternoon, of children apparently
under the age of twelve years
| One penny. |
Exceeding one shilling............................
| One penny
for the first shilling and one halfpenny for every sixpence or part of
sixpence by which the payment exceeds one shilling.”
|