ENTERTAINMENTS TAX ASSESSMENT.
No. 5 of 1949.
An Act to amend the Entertainments Tax Assessment Act 1942–1946.
[Assented to 12th March, 1949.]
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 Assessment Act 1949.
(2.) The Entertainments Tax Assessment Act 1942–1946 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Entertainments Tax Assessment Act 1942–1949.
Commencement.
2. This Act shall be deemed to have come into operation on the sixteenth day of February, One thousand nine hundred and forty-nine.
Transfer from part of place of entertainment to another part.
3. Section ten a of the Principal Act is amended by adding at the end thereof the following sub-section:—
“(2.) Notwithstanding anything contained in this Act, tax shall not be payable in respect of any amount ascertained by adding together two or more payments of less than One shilling made by any person for admission to an amusement or amusements of the kind conducted at amusement parks, whether the payments are made for two or more admissions to one amusement which is conducted either singly or as one of a group or are made for admission to two or more amusements conducted as a group.”.
Amusement parks.
4. Section sixteen a of the Principal Act is repealed.
Notice under section 16 where entertainment not registered.
5. Section sixteen b of the Principal Act is amended by omitting the words “or under section sixteen a”.
Arrangements for returns.
6. Section sixteen c of the Principal Act is amended by omitting the words “or section sixteen a”.
Overview
The Entertainments Tax Assessment Act 1949, enacted by the Parliament of Australia and assented to on 12th March 1949, was designed to amend the Entertainments Tax Assessment Act 1942–1946. This Act was introduced to address specific issues related to the taxation of entertainments, particularly in relation to amusement parks. The primary amendment was to exempt certain small payments for admission to amusements from the entertainment tax, while also repealing and amending other sections to streamline the registration and return processes for entertainments. The intent was to provide a more nuanced approach to taxing entertainments, ensuring that small, infrequent payments were not subject to tax, thus refining the fiscal policy surrounding entertainments taxes.
Scope and Application
The Entertainments Tax Assessment Act 1949 applies to persons or entities conducting entertainments within the Commonwealth of Australia. It specifically amends the Entertainments Tax Assessment Act 1942–1946, which is referred to as the Principal Act. The Act alters the tax obligations for certain transactions, particularly for amusements at amusement parks, by exempting specific small payments from tax liability. It also repeals section sixteen a of the Principal Act, which previously dealt with notices for unregistered entertainments, and makes corresponding amendments to other sections to reflect this change. The Act's amendments are intended to streamline tax regulations for amusement parks and related activities, effectively excluding certain low-value transactions from taxable events. The scope of the Act is confined to adjustments within the entertainment sector, focusing on the tax assessment processes and specific exemptions for minor payments within designated places of entertainment.
Key Provisions
The Entertainments Tax Assessment Act 1949 amends the Entertainments Tax Assessment Act 1942–1946, effective from 16 February 1949. Section 3 adds a new subsection to Section 10A of the Principal Act, clarifying that tax does not apply to payments of less than one shilling for admission to amusements at amusement parks, whether for a single amusement or multiple amusements. This means that if an individual pays less than one shilling for entry into an amusement park or for multiple admissions to any number of amusements within the park, no tax is imposed on those payments.
The Act also repeals Section 16A of the Principal Act, which previously required registration of certain entertainments, and makes corresponding amendments to Section 16B and Section 16C of the Principal Act to reflect this repeal. Section 16B is amended to remove references to Section 16A, ensuring that notices regarding unregistered entertainments no longer reference the repealed section. Similarly, Section 16C is adjusted to exclude references to Section 16A, streamlining the requirements for returns related to entertainments.
In terms of obligations, entities and individuals subject to the Principal Act must ensure that they comply with the new provisions concerning tax on amusements at amusement parks. Specifically, they must not charge more than one shilling per admission to avoid the imposition of tax on those payments. Failure to adhere to this requirement may result in liabilities under the amended legislation.
Under the amended Act, there are no explicit provisions detailing offences, penalties, or consequences for non-compliance with the new tax provisions on amusements at amusement parks. However, general provisions within the Principal Act or other relevant legislation might apply, imposing fines or other penalties for non-compliance with tax laws. The absence of specific penalties in the Act itself implies that any enforcement actions would be guided by broader tax legislation in place at the time.