Entertainments Tax Regulations 1916

Legislation au C1916L00329 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1916. No. 329.

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REGULATIONS UNDER THE ENTERTAINMENTS TAX ASSESSMENT ACT 1916.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations, under the Entertainments Tax Assessment Act 1916, to come into operation forthwith.

Dated this twenty-ninth day of December, One thousand nine hundred and sixteen.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

E. J. RUSSELL,

For Treasurer.

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Entertainments Tax Regulations 1916.

Part I.—Introductory.

Short title

1. These Regulations may be cited as the Entertainments Tax Regulations 1916.

Parts

2. These Regulations are divided into parts as follows:—

Part I.—Introductory.

Part II.—Miscellaneous.

Definitions.

3. In these Regulations—

“The Act” means the Entertainments Tax Assessment Act 1916;

“Officer” means any officer employed under the Commissioner,

Assistant Commissioner or a Deputy Commissioner.

Part II.—Miscellaneous.

Entertainment proprietors to register.

4.(1.) The proprietor of an entertainment who has not been carrying on the business of a proprietor of entertainments before the commencement of the Act shall, not less than seven days before carrying on any entertainment, register his name and address and place and class of business with the Commissioner, Assistant Commissioner, or a Deputy Commissioner, or such person as the Commissioner, Assistant Commissioner or Deputy Commissioner appoints in that behalf.

Penalty: Fifty pounds.

(2.) All proprietors of entertainments who at the commencement of the Act were carrying on business as proprietors of entertainments

 

 

C.16873.—Price 3d.


shall, within twenty-one days after the commencement of the Act register the businesses with the Commissioner, Assistant Commissioner or a Deputy Commissioner, as the case requires, in such manner as the Commissioner, Assistant Commissioner or Deputy Commissioner directs.

Penalty: Fifty pounds.

Supply of stamped tickets.

5.(1.) Subject to this Regulation, all tickets in respect of which entertainments tax is payable on payments for admission shall be supplied by the Commissioner, Assistant Commissioner or a Deputy Commissioner, and no other tickets in lieu thereof shall be used unless the proprietor of the entertainment has made arrangements approved by the Commissioner, Assistant Commissioner or Deputy Commissioner for furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in the manner approved by the Commissioner, Assistant Commissioner or a Deputy Commissioner for the payment of the tax.

(2.) Until the issue by the Commissioner of Taxation of stamped tickets to be used for the admission of persons to entertainments to which the Act applies, the proprietor of the entertainment shall—

(a) cause all persons from whom payments for admission to the entertainment at prices exceeding sixpence are received, to use a ticket for admission and to affix to the ticket unused postage stamps equal in value to the tax payable on the payment for admission, unless the proprietor of the entertainment has made arrangements, approved by the Commissioner, for furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by the Commissioner for the payment of tax; and

(b) within twelve hours after the close of the entertainment, or such further time as the Deputy Commissioner allows, forward to the Deputy Commissioner for the State all tickets for which payment for admission exceeding sixpence was made, and all tickets on which persons were admitted without payment, together with a statement, certified as correct by the proprietor, showing the total number of persons present at the entertainment, the total number admitted for each separate price charged for admission, and the number of persons admitted without payment for admission, together with the ordinary prices charged for the seats occupied by them.

Penalty: Fifty pounds.

Deposit of tax and payment for tickets.

6. Every proprietor of an entertainment to whom tickets are supplied by the Commissioner, Assistant Commissioner or Deputy Commissioner, shall deposit with the Commissioner, Assistant Commissioner or Deputy Commissioner or with such person as the Commissioner, Assistant Commissioner or Deputy Commissioner may direct, such an amount as the Commissioner, Assistant Commissioner or Deputy Commissioner considers sufficient to cover the probable tax payable in respect of payments for admission to the entertainment, and shall pay at the same time and place such purchase price for the printing and supplying of the tickets as is fixed by the Commissioner.


Transfers from one part or place of entertainment to another.

7. Any transfer from one part of a place of entertainment to another part, when such transfer involves payment of tax or of additional tax, shall be made by tickets, consecutively numbered, showing the price actually paid for such transfer and the amount of tax or additional tax payable.

Penalty: Twenty-five pounds.

Refunds on tickets.

8. The Commissioner, Assistant Commissioner or Deputy Commissioner may, upon application in writing by the proprietor of any entertainment, and upon proof to his satisfaction that any tickets for admission have not been used, or on which the payments made for such admission have been partly or wholly refunded by the proprietor, repay to the proprietor so much of the amount deposited in accordance with Regulation 6 as shall leave with the Commissioner, Assistant Commissioner or Deputy Commissioner the tax payable on so much of the purchase price for each ticket as has been retained by the proprietor.

Returns.

9. All returns required by these Regulations to be made by any proprietor, shall be forwarded to the Deputy Commissioner for the State in which the place of entertainment is situate.

Tickets to show tax and price of admission.

10. Where tickets for admission are used, the price actually charged for admission shall be clearly shown on each ticket in a manner approved by the Commissioner, Assistant Deputy Commissioner, and the amount of the tax shall be clearly shown on the ticket separately from the price for admission.

Penalty: Fifty pounds.

Persons admitted without payment.

11.(1.) All persons who are engaged assisting the proprietor in the conduct of any entertainment and who are admitted thereto without payment shall be supplied by the proprietor with a distinguishing badge approved by the Commissioner, Assistant Commissioner or Deputy Commissioner, to be produced for inspection when required by an officer.

Penalty: Twenty pounds.

(2.) Where other persons are admitted without payment to any entertainment, each such person shall be provided with a ticket legibly marked “Complimentary” and a record shall be kept by the proprietor of the number of persons so admitted, and the ordinary prices charged for admission to the seats occupied.

Penalty: Twenty pounds.

Proprietors to exhibit notices.

12. The Commissioner, Assistant Commissioner, or Deputy Commissioner may require the proprietor of an entertainment to exhibit such notices in such positions at the place of entertainment as the Commissioner, Assistant Commissioner or Deputy Commissioner considers necessary.

Penalty: Fifty pounds.

Notice of cancelled entertainments

13. The proprietor of an entertainment shall give notice in writing to the Commissioner, Assistant Commissioner or a Deputy Commissioner or to such person as the Commissioner, Assistant Commissioner or Deputy Commissioner directs, immediately any entertainment is cancelled, or immediately it has been decided to close any place of entertainment permanently or for a period.

Penalty: Ten pounds.


Use of barriers or mechanical contrivances.

14. The proprietor of an entertainment may with the approval of the Commissioner, Assistant Commissioner or a Deputy Commissioner, use a barrier or a mechanical contrivance which automatically registers the numbers of persons admitted subject to the following conditions: —

(a) The mechanical contrivance that records the number of admissions shall be approved by the Commissioner, Assistant Commissioner or a Deputy Commissioner, and shall be secured by a lock or seal in manner approved by the Commissioner, Assistant Commissioner or Deputy Commissioner;

(b) The barrier or mechanical contrivance shall be fixed in manner approved by the Commissioner, Assistant Commissioner or Deputy Commissioner, and shall not be interfered with without the authority of the Commissioner, Assistant Commissioner or Deputy Commissioner;

(c) Unless a barrier or mechanical contrivance provides for registering separately the total number of admissions at each price of admission a separate barrier or mechanical contrivance shall be provided for registering the number of admissions at each price of admission to the entertainment.

Penalty: Fifty pounds.

Commonwealth territories

15. For the purposes of these Regulations the territory of the seat of Government shall be deemed to be in the State of New South Wales.

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Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

 

Overview

The Entertainments Tax Regulations 1916 were enacted to provide the administrative framework necessary to implement the Entertainments Tax Assessment Act 1916. This legislation was enacted by the Parliament of Australia to address the need for a structured regulatory environment governing the imposition and collection of entertainment tax on events and performances. The primary policy objective was to ensure that all entertainments taxed under the Act would be subject to consistent and transparent regulatory oversight, thus facilitating the accurate and efficient collection of taxes. The Regulations detail the requirements for entertainment proprietors to register their businesses, the supply of stamped tickets, the deposit of tax and payment for tickets, and the use of barriers or mechanical contrivances to register admissions, among other provisions. These regulations are enforced by the Commissioner, Assistant Commissioner or Deputy Commissioner, who are tasked with ensuring compliance and overseeing the collection of entertainment tax.

Scope and Application

The Entertainments Tax Regulations 1916 apply to proprietors of entertainments who must register their businesses with the relevant Commissioner or Deputy Commissioner before conducting any entertainments. If proprietors were already operating at the commencement of the Act, they must register within 21 days, while new proprietors must register at least seven days before starting their business. The regulations require the use of stamped tickets for admissions where entertainment tax is payable, with specific procedures for supplying and recording these tickets. Entertainment proprietors must deposit an amount deemed sufficient to cover the probable tax payable and make payments for the tickets supplied. The regulations also cover transfers within an entertainment venue, refunds of tax on unused tickets, and the obligation to exhibit notices and provide records of complimentary admissions. The use of barriers or mechanical contrivances for counting admissions is permitted with approval, subject to certain conditions. These regulations apply throughout the Commonwealth of Australia, with the seat of Government deemed to be in the State of New South Wales for the purposes of these regulations.

Key Provisions

The Entertainments Tax Regulations 1916 under the Entertainments Tax Assessment Act 1916 establish several key provisions for entertainment proprietors. Section 4 mandates that entertainment proprietors who were not in business prior to the Act's commencement must register their details with the appropriate Commissioner or Deputy Commissioner at least seven days before commencing any entertainment. Those already in business at the Act's commencement must register within twenty-one days (Section 4(2)). The Regulations also specify that all tickets for which entertainments tax is payable must be supplied by the Commissioner, Assistant Commissioner, or Deputy Commissioner unless the proprietor makes arrangements for and provides security for tax payment, in which case alternative tickets can be used (Section 5(1)). Until stamped tickets are issued by the Commissioner of Taxation, proprietors must affix appropriate postage stamps to tickets for admissions over sixpence, or they must make alternative arrangements and provide security (Section 5(2)). Additionally, proprietors must deposit a sufficient amount to cover probable tax payable and pay for the printing and supplying of tickets (Section 6). The Regulations also address the use of tickets for transfers between parts of an entertainment, refunds, and the need for clear display of tax and admission prices on tickets (Sections 7, 8, and 10). The Entertainments Tax Regulations 1916 impose various obligations on entertainment proprietors, including registration with the Commissioner, Assistant Commissioner, or Deputy Commissioner, proper use and supply of tickets, and timely deposit of funds to cover tax liabilities. Proprietors must ensure that all persons admitted without payment are provided with distinguishing badges or complimentary tickets, and they must keep records of such admissions (Section 11). They are also required to exhibit notices as directed by the Commissioner, Assistant Commissioner, or Deputy Commissioner, and to notify the relevant authority immediately upon cancellation of an entertainment or permanent closure of a venue (Sections 12 and 13). Furthermore, any use of barriers or mechanical contrivances for admission registration must be approved and secured as specified by the Commissioner, Assistant Commissioner, or Deputy Commissioner (Section 14). Breaches of the Entertainments Tax Regulations 1916 carry financial penalties. Failure to register as required under Section 4 incurs a penalty of fifty pounds. Similarly, non-compliance with the ticket supply and stamp affixation requirements in Section 5(2) results in a fifty-pound penalty. Other penalties include twenty-five pounds for improper transfers using tickets (Section 7), twenty pounds for failure to provide distinguishing badges or complimentary tickets for persons admitted without payment (Section 11), and fifty pounds for failure to display tax and admission prices on tickets (Section 10). Additionally, failing to exhibit required notices (Section 12) or to notify authorities of cancelled entertainments or venue closures (Section 13) attracts a penalty of fifty pounds and ten pounds respectively. The use of unapproved barriers or mechanical contrivances for admission registration also incurs a fifty-pound penalty (Section 14).

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