Racecourses Admission Tax (Management) Act 1920 (NSW)

Racecourses Admission Tax (Management) Act.

RACECOURSES ADMISSION TAX

(MANAGEMENT) ACT.

Act No. 3, 1920.

George V, An Act to provide for the collection of taxes under

the Racecourses Admission Tax Act, 1920 ; and for purposes connected therewith. [Assented to, 30th September, 1920.]

>E it enacted by the King'.s Most Excellent ^Majesty,

lative Council and Leg'islative Asscnilily of Xew Soutli Bl)y and ■with the advice and consent of the Legis­

Wales in Parliament assembled, and by the authority of the .same, as follows :—

Slioi t title. 1 . This Act may be cited as the Eacecourses

Admission Tax (^Management) Act, 1920.”

constriietion. 2 . Tlic Eacecoui’ses Adiiiission Tax Act, 1920, shall

be read as one Avith this Act.

Duty of 3 . (1) Every racing club shall at every race meeting ircoUct ^ held by such club collect the taxes imposed by the tuxes, remit llacccourscs Admissioii Tax Act, 1920, and shall within missioncr, lourtecn clavs alter the day or such uieetmi? or \vithin

such further time as the Commissioner of Taxation

' may allotv remit to the Commissioner the amount so collected, and cause to be forwarded to him therewith a return shoAving—

(a) ill the case Avlierc a separate cliarge Avas made for admission through an outside gate or into the flat—

(i)   the number of persons Avho paid a sum for admission througli the outside gate or into the f la t;

(ii)  the number of persons aaIio paid an additional sum for admission into the leger; and

(iii)  the number of males and the number of females respectively avIi o paid an additional

S l i m for admission into the saddling

paddock; and - (b)

Racecourses Admission Tax (Management) Act. 11

(L) ill the case ivlierc no separate charge was made George V,

for admission through an outside gate or into	No. 3.
the flat—

(i)  the numher of persons who paid a sum for admission into the leger; and

(ii)   the number of males and the number of females respectively who paid a sum for admission into the saddling paddock.

4 . Every racim; club shall in each year remit to the Outy of dubs

Commissioner witlun a time to be prescribed the amount iu,npsvmis

of the tax on the lump sums paid, or liable to he paid, ■ '«

to such club as subscriptions or contrilmtions, or tor ,tc., ami to

season tickets or for the right of admission to a series of

meetings, or to meetings during a certain period of

’

time, and shall cause to he forwarded to him therewith

a return showing in each case—

(a)	the number of persons who paid or are liable to pay such lump sum ; and
(b)	the amount of the lump sum so paid or liable to he jiaid.

5 . Any return required to be furnished under the Returns to be

provisions of the last two preceding sections shall he st'aw'u.rŷ

verified by the statutory declaration of the chairman, (icebuation.

managing director, or secretary of the club.

6 . (1) Any racing club failing to comply with any Penalties,

of the provisions of the said two sections shall he liable for each such failure to a penalty not exceeding live hundred pounds.

(2) Any person Avilfully making any false or misleading statutory declaration required to he made under this Act shall he liable to a penalty not exceeding one hundred pounds or to imprisonment for a term not exceeding six months or to both penalty and imprison­ ment.

7 . If the amount of the tax collected by any racing Additional

club or any part of such tax is not paid to the Commis- iMn.'paymla

sioncr within the time prescribed by this Act or by any "itidn prc.

regulation thereunder, an additional tax amounting tô *̂ "''''

ten per centum of the amount unpaid shall be payable

to the Commissioner by way of penalty.

Racecourses Admission Tax (Management) Act.

George V,

No. 3. 8. Any tax so collected and any additional tax

Taxes a

payable by Avay of penalty sball be a debt dne to llis

Crowa debt.

Majesty and may be recovered in any court of competent

jurisdiction.

Powers of

officers of

9 . (1) Any olficer of tbe Commissioner autlioiised enter any racecourse or part thereof or any land or buildings occupied or used by sucb club rvith a view

Commis­

by bim for the purpose may at all reasonable limes

sioner.

.

to seeing whether the provisions of this Act or of any regulations made tbereunder are being complied with, and for such purpose may examine any turnstiles and registers and inspect any accounts, books, and documents of the club.

(2) Any person obstructing or interfering Avith such oflieer in tlie exercise of any of his powers under this section shall be liable to a penalty not exceeding fifty pounds.

Regulations.

1 0 . (1) The Govemov may make any regulations, not inconsistent with this Act, prescribing any matters which are necessary or convenient for giving effect to the provisions and objects of this Act.

(2) Such regulations may proscribe a penalty not exceeding fifty pounds for any breach thereof.

• (3). Such regulations shall upon publication in the Gazette have the force of latv.

PAIlLIAME^■TA^iY