ENTERTAINMENTS TAX.
No. 15 of 1922.
An Act to amend the Entertainments Tax Act 1916–1919.
[Assented to 28th September, 1922.]
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 1922.
(2.) The Entertainments Tax Act 1916–1919, as amended by this Act, may be cited as the Entertainments Tax Act 1916–1922.
Commencement.
2. This Act shall commence on the second day of October One thousand nine hundred and twenty-two.
3. Section four of the Entertainments Tax Act 1916–1919 is repealed and the following section is inserted in its stead:—
Entertainments Tax.
“4. The rates of the Entertainments Tax shall be as follows, namely:—
Payment for Admission (excluding the amount of tax). | Rate of Tax. |
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.” |