ENTERTAINMENTS TAX ABOLITION
No. 39 of 1953.
An Act to repeal the Acts of the Parliament relating to Entertainments Tax, and for purposes connected therewith.
[Assented to 30th September, 1953.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title.
1. This Act may be cited as the Entertainments Tax Abolition Act 1953.
Commencement.
2. This Act shall be deemed to have come into operation on the first day of October, One thousand nine hundred and fifty-three.
Repeal and saving.
3.—(1.) Subject to this section, the Acts specified in the Schedule to this Act are repealed.
(2.) For all purposes in relation to entertainments tax upon payments for admission to entertainments held before the date of commencement of this Act, the Acts repealed by this section, and any regulations under any of those Acts, continue to have effect as if this Act had not been passed.
(3.) Entertainments tax under the Acts repealed by this section shall be deemed not to have been payable in respect of a payment made before the date of commencement of this Act for admission to an entertainment to be held on or after that date (including so much of a payment referred to in section fifteen of the Entertainments Tax Assessment Act 1942-1953, made before that date, as was treated by the Commissioner of Taxation as representing the right of admission to an entertainment to be held on or after that date).
Refunds in certain cases.
4. Where, before the date of commencement of this Act, entertainments tax to which sub-section (3.) of the last preceding section applies has been paid, the provisions for refunds of tax overpaid contained in section eighteen a of the Entertainments Tax Assessment
Act 1942-1953 apply, by force of this section, in relation to the tax so paid, and that tax is not repayable otherwise than in accordance with those provisions.
Amendments of the Taxation Administration Act 1953.
5.—(1.) The First Schedule to the Taxation Administration Act 1953 is amended by omitting the item “Entertainments Tax Assessment Act 1942-1949” in the first column and the words in the second column relating to that item.
(2.) The Second Schedule to the Taxation Administration Act 1953 is amended by omitting the words—
“Entertainments Tax Assessment Act 1942-1949 | Entertainments Tax Assessment Act 1942-1953”. |
THE SCHEDULE. See. 3 (1.).
—
ACTS REPEALED.
Entertainments Tax Act 1942
Entertainments Tax Act 1944
Entertainments Tax Act 1946
Entertainments Tax Act 1949
Entertainments Tax Act (No. 2) 1949
Entertainments Tax Assessment Act 1942
Entertainments Tax Assessment Act 1944
Entertainments Tax Assessment Act 1946
Entertainments Tax Assessment Act 1949.
Overview
The Entertainments Tax Abolition Act 1953 was enacted by the Commonwealth Parliament to repeal all prior legislation related to entertainments tax, effectively abolishing the tax. The Act came into effect on 1 October 1953. The primary objective of this legislation was to remove the burden of entertainments tax on the public by repealing all existing laws that imposed such tax, thereby simplifying the tax system and providing relief to taxpayers. The Act ensures that any tax paid before its commencement date remains non-payable, and provisions for refunds of overpaid tax are maintained for taxpayers who had already settled their entertainments tax obligations prior to the Act's commencement. Additionally, it amended the Taxation Administration Act 1953 to reflect the repeal of entertainments tax-related provisions.
Scope and Application
The Entertainments Tax Abolition Act 1953 repeals the Acts previously in force concerning Entertainments Tax, including the Entertainments Tax Act 1942, the Entertainments Tax Act 1944, the Entertainments Tax Act 1946, the Entertainments Tax Act 1949, the Entertainments Tax (No. 2) Act 1949, and the Entertainments Tax Assessment Acts 1942, 1944, 1946, and 1949. This Act applies to all payments for admission to entertainments made before its commencement on 1 October 1953, ensuring that the repealed Acts and any regulations under them continue to have effect in relation to such payments. The Act specifically addresses the status of entertainments tax already paid before its commencement, deeming it not payable for entertainments scheduled after that date, and outlines provisions for refunds of any overpaid tax. The scope of this legislation is national, applying across the Commonwealth of Australia, and it does not include any exclusions, exemptions, or thresholds beyond those specified in the repealed Acts.
Key Provisions
The Entertainments Tax Abolition Act 1953 (section 1) aims to repeal existing Acts relating to Entertainments Tax and establish the framework for the abolition of such tax. The Act came into operation on 1 October 1953 (section 2). It repeals several Acts, including the Entertainments Tax Act 1942, the Entertainments Tax Act 1944, the Entertainments Tax Act 1946, the Entertainments Tax Act 1949, the Entertainments Tax (No. 2) Act 1949, and their corresponding assessment Acts (section 3(1) and the Schedule). Importantly, for any entertainments tax related to payments for admission to entertainments held before the Act's commencement, the repealed Acts and regulations continue to apply as if the Act had not been passed (section 3(2)). Moreover, entertainments tax under the repealed Acts is deemed not payable for payments made before the Act's commencement for entertainments held on or after that date (section 3(3)). If entertainments tax was paid before the Act's commencement and qualifies under section 3(3), the provisions for tax refunds apply (section 4).
The Act imposes specific obligations on parties affected by the repealed Acts. Those who have already paid entertainments tax before the Act's commencement and qualify under section 3(3) must follow the refund provisions in section 18A of the Entertainments Tax Assessment Act 1942-1953 (section 4). Furthermore, the Act amends the Taxation Administration Act 1953 by omitting references to the repealed Acts from its First and Second Schedules (section 5). This amendment ensures that the repealed Acts are no longer part of the legislative framework governing tax administration.
The Act does not explicitly outline specific offences, penalties, or consequences for breaches. However, the provisions for refunds and the continuation of the repealed Acts for certain purposes imply that compliance with these provisions is necessary. Failure to adhere to the refund provisions or the continued application of the repealed Acts for certain entertainments tax matters may lead to legal consequences, although the Act does not specify these explicitly. The penalties and consequences for non-compliance would likely be determined by the relevant tax authorities in accordance with existing tax laws and regulations.