STATUTORY
RULES.
1916. No. 329.
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REGULATIONS UNDER THE ENTERTAINMENTS
TAX ASSESSMENT ACT 1916.
I, THE GOVERNOR-GENERAL in and over
the Commonwealth of Australia, acting with the advice of the Federal Executive
Council, hereby make the following Regulations, under the Entertainments Tax
Assessment Act 1916, to come into operation forthwith.
Dated
this twenty-ninth day of December, One thousand nine hundred and sixteen.
R. M. FERGUSON,
Governor-General.
By
His Excellency’s Command,
E. J. RUSSELL,
For Treasurer.
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Entertainments Tax Regulations 1916.
Part
I.—Introductory.
Short title
1. These Regulations may be cited as the
Entertainments Tax Regulations 1916.
Parts
2. These Regulations are divided into parts as
follows:—
Part
I.—Introductory.
Part
II.—Miscellaneous.
Definitions.
3. In these Regulations—
“The
Act” means the Entertainments Tax Assessment Act 1916;
“Officer”
means any officer employed under the Commissioner,
Assistant
Commissioner or a Deputy Commissioner.
Part II.—Miscellaneous.
Entertainment proprietors to
register.
4.(1.) The proprietor of an entertainment who has
not been carrying on the business of a proprietor of entertainments before the
commencement of the Act shall, not less than seven days before carrying on any
entertainment, register his name and address and place and class of business
with the Commissioner, Assistant Commissioner, or a Deputy Commissioner, or
such person as the Commissioner, Assistant Commissioner or Deputy Commissioner
appoints in that behalf.
Penalty: Fifty pounds.
(2.) All proprietors of entertainments who at
the commencement of the Act were carrying on business as proprietors of
entertainments
C.16873.—Price 3d.
shall, within twenty-one days after
the commencement of the Act register the businesses with the Commissioner,
Assistant Commissioner or a Deputy Commissioner, as the case requires, in such
manner as the Commissioner, Assistant Commissioner or Deputy Commissioner directs.
Penalty:
Fifty pounds.
Supply of stamped tickets.
5.(1.) Subject to this Regulation, all tickets in
respect of which entertainments tax is payable on payments for admission shall
be supplied by the Commissioner, Assistant Commissioner or a Deputy
Commissioner, and no other tickets in lieu thereof shall be used unless the
proprietor of the entertainment has made arrangements approved by the
Commissioner, Assistant Commissioner or Deputy Commissioner for furnishing
returns of the payments for admission to the entertainment and has given
security up to an amount and in the manner approved by the Commissioner,
Assistant Commissioner or a Deputy Commissioner for the payment of the tax.
(2.) Until the issue by the Commissioner of
Taxation of stamped tickets to be used for the admission of persons to
entertainments to which the Act applies, the proprietor of the entertainment
shall—
(a)
cause all persons from whom payments for admission to the entertainment at
prices exceeding sixpence are received, to use a ticket for admission and to
affix to the ticket unused postage stamps equal in value to the tax payable on
the payment for admission, unless the proprietor of the entertainment has made
arrangements, approved by the Commissioner, for furnishing returns of the
payments for admission to the entertainment and has given security up to an
amount and in a manner approved by the Commissioner for the payment of tax; and
(b)
within twelve hours after the close of the entertainment, or such further time
as the Deputy Commissioner allows, forward to the Deputy Commissioner for the
State all tickets for which payment for admission exceeding sixpence was made,
and all tickets on which persons were admitted without payment, together with a
statement, certified as correct by the proprietor, showing the total number of
persons present at the entertainment, the total number admitted for each separate
price charged for admission, and the number of persons admitted without payment
for admission, together with the ordinary prices charged for the seats occupied
by them.
Penalty: Fifty pounds.
Deposit of tax and payment for tickets.
6. Every proprietor of
an entertainment to whom tickets are supplied by the Commissioner, Assistant
Commissioner or Deputy Commissioner, shall deposit with the Commissioner,
Assistant Commissioner or Deputy Commissioner or with such person as the
Commissioner, Assistant Commissioner or Deputy Commissioner may direct, such an
amount as the Commissioner, Assistant Commissioner or Deputy Commissioner
considers sufficient to cover the probable tax payable in respect of payments
for admission to the entertainment, and shall pay at the same time and place
such purchase price for the printing and supplying of the tickets as is fixed
by the Commissioner.
Transfers from
one
part or place of entertainment to another.
7. Any
transfer from one part of a place of entertainment to another part, when such
transfer involves payment of tax or of additional tax, shall be made by
tickets, consecutively numbered, showing the price actually paid for such
transfer and the amount of tax or additional tax payable.
Penalty: Twenty-five pounds.
Refunds on tickets.
8. The
Commissioner, Assistant Commissioner or Deputy Commissioner may, upon
application in writing by the proprietor of any entertainment, and upon proof
to his satisfaction that any tickets for admission have not been used, or on which
the payments made for such admission have been partly or wholly refunded by the
proprietor, repay to the proprietor so much of the amount deposited in
accordance with Regulation 6 as shall leave with the Commissioner, Assistant
Commissioner or Deputy Commissioner the tax payable on so much of the purchase
price for each ticket as has been retained by the proprietor.
Returns.
9. All
returns required by these Regulations to be made by any proprietor, shall be
forwarded to the Deputy Commissioner for the State in which the place of
entertainment is situate.
Tickets to show tax and price of
admission.
10. Where tickets for admission are used, the price
actually charged for admission shall be clearly shown on each ticket in a
manner approved by the Commissioner, Assistant Deputy Commissioner, and the
amount of the tax shall be clearly shown on the ticket separately from the
price for admission.
Penalty:
Fifty pounds.
Persons admitted without payment.
11.(1.) All persons who are engaged assisting the
proprietor in the conduct of any entertainment and who are admitted thereto
without payment shall be supplied by the proprietor with a distinguishing badge
approved by the Commissioner, Assistant Commissioner or Deputy Commissioner, to
be produced for inspection when required by an officer.
Penalty:
Twenty pounds.
(2.) Where other persons are admitted without
payment to any entertainment, each such person shall be provided with a ticket
legibly marked “Complimentary” and a record shall be kept by the proprietor of
the number of persons so admitted, and the ordinary prices charged for
admission to the seats occupied.
Penalty: Twenty pounds.
Proprietors to exhibit notices.
12. The Commissioner,
Assistant Commissioner, or Deputy Commissioner may require the proprietor of an
entertainment to exhibit such notices in such positions at the place of
entertainment as the Commissioner, Assistant Commissioner or Deputy
Commissioner considers necessary.
Penalty: Fifty pounds.
Notice of cancelled entertainments
13. The proprietor of an
entertainment shall give notice in writing to the Commissioner, Assistant
Commissioner or a Deputy Commissioner or to such person as the Commissioner,
Assistant Commissioner or Deputy Commissioner directs, immediately any
entertainment is cancelled, or immediately it has been decided to close any
place of entertainment permanently or for a period.
Penalty:
Ten pounds.
Use of barriers or mechanical contrivances.
14. The proprietor of an entertainment may with
the approval of the Commissioner, Assistant Commissioner or a Deputy
Commissioner, use a barrier or a mechanical contrivance which automatically
registers the numbers of persons admitted subject to the following conditions:
—
(a) The mechanical
contrivance that records the number of admissions shall be approved by the
Commissioner, Assistant Commissioner or a Deputy Commissioner, and shall be
secured by a lock or seal in manner approved by the Commissioner, Assistant
Commissioner or Deputy Commissioner;
(b) The barrier or mechanical
contrivance shall be fixed in manner approved by the Commissioner, Assistant
Commissioner or Deputy Commissioner, and shall not be interfered with without
the authority of the Commissioner, Assistant Commissioner or Deputy
Commissioner;
(c) Unless a barrier or
mechanical contrivance provides for registering separately the total number of
admissions at each price of admission a separate barrier or mechanical
contrivance shall be provided for registering the number of admissions at each
price of admission to the entertainment.
Penalty:
Fifty pounds.
Commonwealth territories
15. For the purposes of these Regulations the
territory of the seat of Government shall be deemed to be in the State of New
South Wales.
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Printed and
Published for the Government of
the Commonwealth of Australia by Albert J. Mullett, Government
Printer for the State of Victoria.