Entertainments Tax Act 1929 (NSW)

ENTERTAINMENTS TAX ACT.

Act No. 55, 1929.

An Act to impose a tax upon payments for admission to entertainments ; and for purposes connected therewith. [Assented

to, 23rd December, 1929.]

lative Council and Legislative Assembly of New South	BE it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis­
Wales in Parliament assembled, and by the authority of
the same, as follows ;—

1. (1) This Act may be cited as the " Entertainments

Tax Act, 1929," and shall commence upon the date appointed by the Governor and notified by proclamation published in the Gazette in pursuance of section seven
of the Entertainments Tax (Management) Act, 1929.
(2) This Act shall be read and construed with the Entertainments Tax (Management) Act, 1929.
2. There shall be charged, levied, and paid under the Entertainments Tax (Management) Act, 1929, at the times and in the manner prescribed by that Act or by regulations made thereunder, and subject to the exemp­ tions in that Act contained, an entertainments tax on

all payments for admission to any entertainment at the

following rates : —

ENTERTAINMENTS

Payment for Admission (excluding

the amount of Tax). Rate of Tax.

Exceeding one shilling and six­ One halfpenny.

pence and less than two shillings

Two shillings and over One penny for the first two shillings, and one halfpenny for every sixpence or part of six pence by which the payment exceeds two shillings.