Entertainments Tax Act 1925 (WA)

1925.] Entertainments Tax. [No. 13.

ENTERTAINMENTS TAX.

16 c GEO. V., No. MIT.

No. 13 of 1925.

AN ACT to impose a Tax upon Payments for Admission

to Entertainments.

[Assented to 15th October, 1925.]

this present Parliament assembled, and by the authority of	Council and Legislative Assembly of Western Australia, inI3E it enacted by the King's Most Excellent Majesty, byand with the advice and consent of the Legislative
the same as follows

1.    This Act may be cited as the Entertainments Tax Short wi0.

Act, 1925, and shall come into operation on a day to be

fixed by proclamation.

2.    The Entertainments Tax Assessment Act, 1925, shall inenrPoratimii

be incorporated and read as one with this Act.

3. Entertainments Tax is imposed at the rates declared Imposition of Entertainments

in this Act. Tax.

4. (1) The rates of the Entertainments Tax shall be Entertainments Tax.

as follows, namely :—

Payment for admission (excluding

the amount of tax). Rate of tax.

Not less than ninepence and not Id.

exceeding one shilling

Exceeding one shilling but not ex- ld. for the first shilling, and one

ceeding two shillings and fivepence

halfpenny for every sixpence or

halfpenny.

part of sixpence by which the pay-

ment exceeds one shilling.

(2) No tax is imposed on a payment for admission

exceeding two shillings and fivepence half-penny.