ENTERTAINMENTS TAX.
No. 23 of 1925.
An Act to amend the Entertainments Tax Act 1916-1922.
[Assented to 26th September, 1925.]
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 1925.
(2.) The Entertainments Tax Act 1916-1922, as amended by this Act, may be cited as the Entertainments Tax Act 1916-1925.
Commencement.
2. This Act shall commence on a date to be fixed by Proclamation.
3. Section four of the Entertainments Tax Act 1916-1922 is repealed and the following section is inserted in its stead:—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. |
Two shillings and sixpence........... | Two pence and one half-penny. |
Exceeding two shillings and sixpence | Two pence and one half-penny for the first two shillings and sixpence and one halfpenny for every sixpence or part of sixpence by which the payment exceeds two shillings and sixpence.” |