Entertainments Tax Act (No. 2) 1949 (Cth)

ENTERTAINMENTS TAX (No. 2).

No. 64 of 1949.

An Act to amend the Entertainments Tax Act 1942–1946, as amended by the Entertainments Tax Act 1949.

[Assented to 28th October, 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 (No. 2) 1949.

(2.) Section one of the Entertainments Tax Act 1949 is amended by omitting sub-section (3.).

(3.) The Entertainments Tax Act 1942-1946, as amended by the Entertainments Tax Act 1949 and by this Act, may be cited as the Entertainments Tax Act 1942–1949.

Commencement

2. This Act shall come into operation on the first day of October, One thousand nine hundred and forty-nine.

 

The Schedule.

3. The Schedule to the Entertainments Tax Act 1942–1946, as amended by the Entertainments Tax Act 1949, is repealed and the following Schedule inserted in its stead:—

“THE SCHEDULE.

First Column. Amount paid for admission (excluding the amount of the tax).	Second Column. Rate of Tax.	Third Column. Rates of Tax.
One shilling......................................................	Nil...............................................	Twopence
Exceeding One shilling but not exceeding One shilling and threepence	Nil...............................................	Fourpence
Exceeding One shilling and threepence but not exceeding One shilling and sixpence	Threepence................................	Fourpence
Exceeding One shilling and sixpence out not exceeding Two shillings	Fourpence..................................	Fivepence
Exceeding Two shillings but not exceeding Two shillings and sixpence	Fivepence...................................	Sevenpence
Exceeding Two shillings and sixpence but not exceeding Three shillings	Sixpence.....................................	Ninepence
Exceeding Three shillings but not exceeding Three shillings and sixpence	Eightpence.................................	Tenpence
Exceeding Three shillings and sixpence but not exceeding Four shillings	Ninepence..................................	One shilling
Exceeding Four shillings but not exceeding Four shillings and sixpence	Tenpence...................................	One shilling and one penny
Exceeding Four shillings and sixpence  but not exceeding	Elevenpence..............................	One shilling and threepence
Five shillings
Exceeding Five shillings but not exceeding Five shillings and sixpence	One shilling and one penny	One shilling and five-pence
Exceeding Five shillings and sixpence but not exceeding Six shillings	One shilling and threepence	One shilling and eight-pence
Exceeding Six shillings..................................	One shilling and five-pence, plus One penny three farthings for each sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence, a fraction of a penny less than three farthings in the amount of the tax being disregarded and three farthings in that amount being regarded as a penny	One shilling and ten-pence, plus Twopence half-penny for each sixpence  (or  part thereof) by which the payment for admission exceeds Six shillings and sixpence, a half-penny in  the amount of the tax being disregarded”.