Entertainments Tax Act 1949 (Cth)

ENTERTAINMENTS TAX.

No. 4 of 1949.

An Act to amend the Entertainments Tax Act 1942–1946.

[Assented to 12th March, 1949.]

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 1949.

(2.) The Entertainments Tax Act 1942–1946 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Entertainments Tax Act 1942–1949.

Commencement.

2. This Act shall be deemed to have come into operation on the sixteenth day of February, One thousand nine hundred and forty-nine.

3. Section five of the Principal Act is repealed and the following section inserted in its stead:—

Entertainments tax.

“5. The rates of the entertainments tax shall be—

(a)where all the performers whose words or actions constitute the entertainment are present and performing and the entertainment consists solely of one or more of the following items:—

(i) a stage play;

(ii) a ballet;

(iii) a performance of music (whether vocal or instrumental);

(iv) a lecture;

(v) a recitation;

(vi) a music hall or other variety entertainment; or

(vii) a circus or travelling show,

as set out in the second column of the Schedule to this Act;

(b