Entertainments Tax Regulations 1917 (Amendment) (Cth)

STATUTORY RULES.

1918. No. 299.

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 eighth day of November, 1918.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W.A. WATT,

Treasurer.

 

Amendment of the Entertainments Tax Regulations 1917.

(Statutory Rules 1917, No. 227, as Amended by Statutory Rules 1918 Nos. 84, 96, and 187.)

Amendment of reg. 21.

1. Regulation 21 of the Entertainments Tax Regulations is amended by omitting the words “or amounts exceeding sixpence in all” and inserting in their stead the words “upon which entertainments tax is payable.”

Amendment of reg. 22.

2. Regulation 22 of the Entertainments Tax Regulations is amended by omitting the words “the total amount or amounts paid for admission of the person admitted exceeds sixpence” and inserting in their stead the words “entertainments tax is payable on the amount paid for admission of the person admitted.”

After gazetted day stamped tickets to be supplied by Commissioner for admissions not exceeding sixpence.

3. After regulation 24 of the Entertainments Tax Regulations the following regulations are inserted:—

“24a. On and after a day fixed by the Commissioner and notified in the Gazette (hereinafter called the gazetted day) all stamped tickets, where the amount paid for admission does not exceed sixpence and entertainments tax is payable, shall be supplied by the Commissioner only, and may be obtained by proprietors of enter­tainments from or through a post office.

Until gazetted day postage stamps may be used.

“24b. Notwithstanding anything contained in regulation 23 of these Regulations, until the gazetted day tickets may be stamped, where the amount paid for admission does not exceed sixpence and entertainments tax is payable, by the proprietor by affixing to each ticket issued an unused postage stamp or stamps equal in value to the tax payable on the payment for admission in respect of which the ticket is issued.”

Amendment of reg. 29.

4 Regulation 29 of the Entertainments Tax Regulations is amended by omitting the words “payments totalling more than sixpence in all are made for the admissions.”

Amendment of reg. 30.

5. Regulation 30 of the Entertainments Tax Regulations is amended by omitting the word “sixpence” and inserting in its stead the words one shilling.”

  

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Acting Government Printer for the State of Victoria.