Entertainments Tax Assessment Act Amendment Act 1959 (WA)

No. 47.] Entertainments Tax Assessment. [1959.

ENTERTAINMENTS TAX

ASSESSMENT.

8° Elizabeth II., No. XLVII.

No. 47 of 1959.

AN ACT to amend the Entertainments Tax

Assessment Act, 1925-1953.

[Assented to 20th November, 1959.]

RE it enacted by the Queen's Most Excellent

Majesty, 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

and citation.

1. (1) This Act may be cited as the Entertain-

ments Tax Assessment Act Amendment Act, 1959..

(2) In this Act the Entertainments Tax Assess- ment Act, 1925-1953, is referred to as the principal Act.

(3) The principal Act as amended by this Act may be cited as the Entertainments Tax Assessment Act, 1925-1959.

1959.] Entertainments Tax Assessment. [No. 47.

2. Section eight of the principal Act is amended amended.

by adding after paragraph (d) the word, "or" and

the following paragraph

(e) that all the performers whose words or actions constitute the entertainment are present and performing and the entertain- ment 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 enter- tainment; or

(vii)    a circus or travelling show.

3. Section nine of the principal Act is amended— amended.

(a) by deleting the passage, "and that the whole of the expenses of the entertainment do not exceed sixty per centum of the receipts," in lines three, four and five; and

(b) by deleting the proviso.