Entertainments Tax Regulations 1917 (Amendment)

Overview

The Statutory Rules 1920, No. 218, under the Entertainments Tax Assessment Act, 1916, aim to address gaps and issues within the existing Entertainments Tax Regulations. Enacted by the Governor-General and Federal Executive Council, these regulations seek to refine the administrative framework governing the collection and enforcement of entertainments tax. The policy objective appears to be enhancing the precision and efficiency of tax compliance and collection processes within the entertainment industry, ensuring that the tax is correctly applied and enforced, while also providing clearer guidelines for tax reporting and record-keeping.

Scope and Application

The Entertainments Tax Regulations 1920 apply to the regulation of entertainments tax in Australia, primarily impacting entities and individuals who organise or provide entertainment services, such as concerts, sports events, and similar activities. The geographic reach of these regulations is national, applying across the Commonwealth of Australia as per the provisions of the Entertainments Tax Assessment Act, 1916. These regulations are designed to ensure that entertainments tax is correctly applied and collected on admissions to entertainments where applicable. Notably, the regulations impose obligations on proprietors of entertainments to ensure proper collection and custody of tickets and to provide necessary information to the Commissioner. There are specific penalties outlined for non-compliance, such as the £50 penalty for failing to provide a properly secured receptacle for ticket collection. The regulations also include amendments to clarify the scope of what constitutes taxable admissions and the procedures for returning forms and certificates related to the tax.

Key Provisions

The primary sections of this legislative instrument involve amendments to the Entertainments Tax Regulations, specifically Regulation 16, the addition of Regulation 25A, and modifications to Regulations 29, 30, 33(l), 43(l), and the Schedule's General Conditions of Forms A and B. Regulation 16 is updated to include a new subparagraph (c), which pertains to admissions to entertainment venues where the total paid is not subject to entertainments tax. Regulation 25A mandates that proprietors must provide a securely locked box or receptacle for the collection of departmental tickets, under the care of someone other than the ticket seller, with a penalty of £50 for non-compliance. Regulation 29 and 30 are amended by removing and substituting certain wording to reflect updated tax liability criteria. Regulation 33(l) and 43(l) have their references corrected, and the General Conditions of Forms A and B are updated to reflect that copies of these forms remain the property of the Commonwealth Treasurer. The amended regulations impose specific obligations on proprietors of entertainment venues. These include ensuring that admission to any part of the venue where the total paid is not liable to entertainments tax is appropriately recorded, providing a securely locked box or receptacle for ticket collection, and supplying any required information to the Commissioner regarding the entertainment or its proceeds. Additionally, proprietors must return copies of certain forms to the Deputy Commissioner upon demand or at the end of any concession. Breaches of these regulations can lead to various consequences. Non-compliance with the new Regulation 25A, which requires the provision of a properly locked box for ticket collection, incurs a penalty of £50. The regulations do not explicitly detail other penalties for failure to comply with other provisions, but given the context and historical legislative practices, it can be inferred that non-compliance may result in additional administrative or financial penalties as determined by the Commissioner or other relevant authorities.