ENTERTAINMENTS TAX.
No.
23 of 1925.
An Act to amend the Entertainments
Tax Act 1916-1922.
[Assented to 26th September, 1925.]
BE it enacted by the King’s Most Excellent Majesty, the
Senate, and the House ofRepresentatives of the Commonwealth of
Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Entertainments Tax Act 1925.
(2.) The Entertainments
Tax Act 1916-1922, as amended by this Act, may be cited as the Entertainments
Tax Act 1916-1925.
Commencement.
2.This Act
shall commence on a date to be fixed by Proclamation.
3.Section four
of the Entertainments Tax Act 1916-1922 is repealed and the following section is inserted in its stead:—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. |
Two
shillings and sixpence........................ | Two pence and one half-penny. |
Exceeding two shillings and
sixpence | Two pence
and one half-penny for the first two shillings and sixpence and one halfpenny
for every sixpence or part of sixpence by which the payment exceeds two
shillings and sixpence.”
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