Entertainments Tax Act Amendment Act (No. 2) 1953 (WA)

1953.] Entertainments Tax (No. 2). [No. 49.

ENTERTAINMENTS TAX (No. 2).

2° Elizabeth II., No. XLIX.

No. 49 of 1953.

AN ACT to amend the Entertainments Tax Act,

1925.

[Assented to 9th January, 1954.1

BE it enacted, by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:-

Short title

1. (1) This Act may be cited as the Entertain- ments Tax Act Amendment Act (No. 2), 1953. and citation.

(2) In this Act the Entertainments Tax Act, 1925,

Cf. No. 41 of

Act No. 13 of 1925, as amended by Acts Nos. 27	1942, s. 4 (2)
of 1930, 17 of 1933, and 41 of 1942,

is referred to as the principal Act.

(3) The principal Act as amended by this Act may be cited as the Entertainments Tax Act, 1925- 1953.

Commence-

2. This Act shall come into operation on a day ment.

to be fixed by proclamation.

3.    Section four of the principal Act is repealed Wdrgealed

enacted.

and re-enacted as follows:— Cf. No. 13 of 1925 as

imposed in respect of an entertainment where ig.°1'}to2f and 4. (1) The rates of entertainments tax Nnol.eAdgt by

all the performers whose words or actions 1933. ".

constitute the entertainment are present and

performing and the entertainment consists

solely of one or more of the following items:

(a)	A stage play;	Cr. C'th Act
No. 4 of 1949, s. 3.
(b)	a ballet;

No. 49.j Entertainments Tax (No. 2). [1953.

(c) a performance of music, whether vocal or instrumental;

(d) a lecture;

(e) a recitation;

(f)	a music hall or other variety entertain- ment; or
(g)	a circus or travelling show,

First

Schedule.

are those set out in the First Schedule to this

Act.

(2) The rates of entertainments tax imposed

in respect of an entertainment other than an

entertainment mentioned in subsection (1) of

Second

Schedule.

this section are those set out in the Second

Schedule to this Act.

First and

Second	4. The principal Act is amended by adding the
Schedules

added. following Schedules:—

8.4 (1). FIRST SCHEDULE.

Payment for Admission,

excluding the Amount Rate of Tax.

of Tax.

Exceeding five shillings and not Ninepence.

exceeding five shillings and

sixpence

Exceeding five shillings and six- Ninepence plus one penny for each sixpence or part of sixpence by which the pay

pence

-ment for admission exclud- ing tax exceeds five shil- lings and sixpence.

ES. 4 (2). SECOND SCHEDULE.

Payment for Admission,

excluding the Amount Rate of Tax.

of Tax.

Exceeding two shillings and not Fourpence.

exceeding two shillings and

sixpence

Exceeding two shillings and Fourpence plus one penny for each sixpence or part of sixpence by which the payment for admission ex- cluding tax exceeds two shillings and sixpence.

sixpence