ENTERTAINMENTS TAX.
No.
15 of 1922.
An Act to amend the Entertainments
Tax Act 1916–1919.
[Assented to 28th September, 1922.]
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 1922.
(2.) The Entertainments Tax Act 1916–1919, as amended by this Act, may be cited as the Entertainments
Tax Act 1916–1922.
Commencement.
2.This Act
shall commence on the second day of October One thousand nine hundred and
twenty-two.
3. Section four of the Entertainments Tax Act 1916–1919 is
repealed and the following section is inserted in its stead:—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. |
One
shilling...................................... | One penny. |
Exceeding
one shilling...................... | One penny
for the first shilling and one half-penny for every sixpence or part of
sixpence by which the payment
exceeds one shilling.”
|