Racecourses Admission Tax Act 1920 (NSW)

Racecourses Admission Tax Act.

EACECOURSES ADMISSION TAX

ACT.

Act No. 2, 1920.

George V, An Act to impose a tax upon payments for

2.             admission into certain racecourses ; and for purposes connected tliereivith. [Assented to, 30th September, 1920.J

" D E it enacted by the King’s Most Excellent Majesty, _ U by and with the advice and consent of the Legis­ lative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows :—

Short title. This Act may be cited as tlie “ Eacecourses

Admission Tax Act, 1920.”

Commence­ 2. This Act shall come into operation on the first

ment. day of October, one thousand nine hundred and twenty.

Interpreta­ 3. In this Act, unless the context otherwise indicates

tion, or reqnii’es,—

“ Admission” means admission to a racecourse as

a spectator.

“ Eacecourse ” means land used for race meetings, and to which admission is granted by payment of money, by ticket, or otlierwise.

“ Eace meeting ” means meeting for horse-raeing

or pony-racing or trotting clubs.

“ Eacing club ” means club, association, or bodj ̂ of persons, whether incorporated or not, formed for promoting or controlling horse-racing, pony­ racing, or trotting contests, or for holding race meetings.

Application 4. This Act shall apply to all racecourses situated—

of Act limited

to certain (a) within a radius of forty miles of the General

racecourses. Post Office, Sydney ; and

(b) within a radius of forty miles of the principal post office, Newcastle.

Imposition of 5 . There shall be levied and paid on all payments for

admission

tax.	admission to a racecourse an admission tax at the rates
and amounts declared in this Act. 6.

Racecourses Admission Tax Act. 9

6 . Every person admitted into a racecourse shall pay <*eorge V,

on the sum paid hy him for admission the following tax

or taxes •_ ,

(1) Where a separate charge is made by a racing fcraamission.

club for admission through an outside gate or

into the flat such person shall pay—

(a)	on the sum paid for admission through the outside gate or into the flat a tax of two pence;
(b)	on the sum paid for admission into the leger reserve a tax of tenpence ; and
(c)	on the sum paid for admission into the saddling paddock—

(i)  Avhere such person is a male, a tax of three shillings ; and

(ii)  AA’hcre such person is a female, a tax of one shilling and sevenpence,

(2) Where no separate charge is made for admission through an outside gate or into the flat such person shall pay—

(a)	on the sum paid for admission into the leger reserve a tax of one shilling ; and
(h)	on tlic sum jiaid for admission into the saddling paddock—

(i) Avhere such person is a male, the sum

’ of three shillings and tAVopcnce ; and

(ii)   Avhere such person is a female, the sum of one shilling and ninepence.

7 . (1) Where the payment made hy any person for tax on

admission into a racecourse is made hy means of a lump ÎlbscnptiVus,

sum paid to a racingcluh as a subscription or contribution,

or for a season ticket, or for the right of admission to a

series of meetings, or to meetings during a certain period of time, such person shall pay on the amount of such luni]) sum a tax c(]ual to forty per centum of such amount.

(2) Such lumj) sum shall include any lump sum ])aid or liable to he paid before the date of the coming into ojAcration of this Act in respect of any period, season, or series of meetings which has not expired or been held prior to such date.

RACECOUESES