ENTERTAINMENTS TAX.
No. 11 of 1919.
An Act to amend the Entertainments Tax Act 1916–1918.
[Assented to 28th October, 1919.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Entertainments Tax Act 1919.
(2.) The Entertainments Tax Act 1916–1918, as amended by this Act, may be cited as the Entertainments Tax Act 1916–1919.
Commencement.
2. This Act shall commence on a day to be fixed by proclamation.
3. Section four of the Entertainments Tax Act 1916–1918 is repealed and the following section inserted in its stead:—
Entertainments tax.
“4. (1.) The rates of the Entertainments Tax shall be as follows, namely:—
Payment for Admission (excluding the amount of tax). | Rate of Tax. |
Not exceeding five pence for the admission to a continuous place of entertainment of persons apparently over the age of sixteen years | One half-penny. |
Sixpence....................... | One half-penny. |
Exceeding sixpence but not exceeding one shilling | One penny. |
Exceeding one shilling.............. | One penny for the first shilling and one half-penny for every sixpence or part of sixpence by which the payment exceeds one shilling.” |
(2.) For the purposes of this Act ‘continuous place of entertainment’ means a place of entertainment which is open for more than four hours on more than two days in the week, for the admission of persons to the entertainment upon payment.”