ENTERTAINMENTS TAX.
No. 42 of 1942.
An Act to impose Tax upon Payments for Admission to Entertainments.
[Assented to 21st September, 1942.]
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.
1. This Act may be cited as the Entertainments Tax Act 1942.
Commencement.
2. This Act shall come into operation on a date to be fixed by Proclamation.
Incorporation.
3. The Entertainments Tax Assessment Act 1942 shall be incorporated and read as one with this Act.
Imposition of tax.
4. An entertainments tax is imposed on all payments for admission to any entertainment.
Entertainments tax.
5. The rates of the entertainments tax shall be—
(a) where all the performers whose words or actions constitute the entertainment are actually present and performing and the entertainment consists solely of one or more of the
following items, namely, a stage play, a ballet, a performance of music (whether vocal or instrumental), a lecture, a recitation, a music hall or other variety entertainment, a circus or a travelling show as set out in the second column of the Schedule hereto; and
(b) in all other cases—as set out in the third column of that Schedule.
Duration of Act.
6. This Act shall continue in operation until the last day of the first financial year to commence after the date on which His Majesty ceases to be engaged in the present war, and no longer.
THE SCHEDULE.
Where the payment for admission (excluding the amount of the tax)— | Second Column. | Third Column. |
Is One shilling...................... | Twopence........ | Threepence |
Exceeds One shilling but does not exceed One shilling and sixpence | Fourpence........ | Fivepence |
Exceeds One shilling and sixpence but does not exceed Two shillings | Fivepence........ | Sevenpence |
Exceeds Two shillings but does not exceed Two shillings and sixpence | Sevenpence....... | Ninepence |
Exceeds Two shillings and sixpence but does not exceed Three shillings | Eightpence....... | Elevenpence |
Exceeds Three shillings but does not exceed Three shillings and sixpence | Tenpence........ | One shilling and one penny |
Exceeds Three shillings and sixpence but does not exceed Four shillings | Elevenpence...... | One shilling and threepence |
Exceeds Four shillings but does not exceed Four shillings and sixpence | One shilling and one penny | One shilling and fivepence |
Exceeds Four shillings and sixpence but does not exceed Five shillings | One shilling and twopence | One shilling and sevenpence |
Exceeds Five shillings but does not exceed Five shillings and sixpence | One shilling and fourpence | One shilling and tenpence |
Exceeds Five shillings and sixpence but does not exceed six shillings | One shilling and sevenpence | Two shillings and one penny |
Exceeds Six shillings.................. | One shilling and ninepence, plus Two and one quarterpence for each Sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence, fractions of a penny less than three-quarters in, the amount of the tax being disregarded and three-quarters of a penny in that amount being regarded as a penny | Two shillings and fourpence, plus Threepence for each Sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence |
Overview
The Entertainments Tax Act 1942 was enacted to address a need for additional revenue during wartime. The Act imposes an entertainments tax on payments for admission to any entertainment, with the aim of generating funds to support the Commonwealth's war efforts. The entertainments tax is structured to apply different rates depending on the type and price of the entertainment. The Act was enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, reflecting its importance in supporting the national interest during a critical period. The Act is intended to be temporary, remaining in effect until the end of the first financial year after the conclusion of the war, aligning with the policy objective of raising necessary wartime revenue.
Scope and Application
The Entertainments Tax Act 1942 applies to all payments for admission to any entertainment within the Commonwealth of Australia. The Act imposes an entertainments tax on these payments, with different rates depending on the type and cost of the entertainment. The Act specifies that the tax applies to payments where all performers are present and performing, and the entertainment consists of various specified activities such as stage plays, ballets, music performances, lectures, and circus shows. The tax rates are detailed in the Schedule, which varies according to the amount of the admission payment. The Act's scope is limited in duration, as it is set to continue until the conclusion of the current war, after which it will cease to be in effect. The Entertainments Tax Assessment Act 1942 is incorporated into this Act, ensuring a unified legal framework for the assessment and collection of the tax.
Key Provisions
The Entertainments Tax Act 1942 (sections 1-6) is a legislative framework that imposes a tax on payments for admission to entertainment events. Section 4 establishes the core principle of this Act by imposing an entertainments tax on all payments for admission to any entertainment. Section 5 further details the tax rates, which vary based on the type of entertainment and the amount of the admission payment, as outlined in the Schedule. The Act's scope and duration are defined in sections 2 and 6 respectively, with the Act coming into operation on a date specified by proclamation and continuing until the cessation of the war in which His Majesty is engaged.
Under the Entertainments Tax Act 1942, the Act imposes specific obligations on the parties involved. For instance, section 4 mandates that an entertainments tax is to be levied on payments for admission to entertainments, thereby requiring those who organise or facilitate such events to account for and remit the appropriate tax to the relevant authorities. Furthermore, section 5 stipulates the tax rates, which are differentiated based on the type and cost of the admission, necessitating careful record-keeping and calculation by event organisers to ensure compliance with the specified rates.
The Act also outlines the consequences for non-compliance. While the Act itself does not explicitly enumerate offences or penalties, it is reasonable to infer that breaches of the tax obligations could lead to civil or criminal liabilities under broader tax legislation. In the Australian context, penalties for tax evasion or non-compliance could include fines and imprisonment, as governed by the general tax laws. The specific penalties would depend on the nature and severity of the breach, as well as any applicable provisions in related legislation.