Entertainments Tax Regulations 1917 (Amendment)

Overview

The Statutory Rules 1919 No. 211, made under the Entertainments Tax Assessment Act 1916, address the need to update the Entertainments Tax Regulations 1917 to ensure that proprietors of entertainment businesses who cease their operations within twelve months of either the last annual return or the commencement of their business must furnish a return to the Deputy Commissioner. This regulation was enacted to provide clarity and ensure compliance regarding the submission of returns for businesses that do not continue for a full twelve-month period. The regulation was made by the Governor-General in Council, indicating the involvement of the highest federal authority in implementing this legislative amendment. The underlying policy objective is to maintain accurate and timely records of entertainments tax liabilities, thereby supporting effective tax administration and compliance within the sector.

Scope and Application

The Entertainments Tax Regulations 1919, as an amendment to the existing 1917 regulations, apply to proprietors who engage in businesses related to entertainments within the Commonwealth of Australia. These regulations mandate that proprietors must furnish specific information to the Deputy Commissioner in the event of ceasing business within a defined period. The amendment specifically concerns the additional requirement for proprietors to submit a return containing relevant details if they cease business within twelve months after the last annual return date or within twelve months after commencing business. The geographic and jurisdictional reach of these regulations is confined to the Commonwealth, governing practices and obligations within the national territory. There are no explicit exclusions or exemptions mentioned in the text, and the threshold for the application of these regulations is the cessation of business within the specified twelve-month periods. The application of these regulations can be further extended or restricted through subsequent subordinate instruments, thereby providing flexibility to address emerging business practices or tax assessment needs.

Key Provisions

The main operative sections of these regulations, particularly those that have been amended, concern the obligations of proprietors to furnish returns to the Deputy Commissioner. Specifically, Condition 2 of the General Conditions of Form A and Form B, which has been amended, now requires a proprietor who ceases business within twelve months after the last annual return or the commencement date of the business, to submit a return to the Deputy Commissioner within one month of ceasing business. This return must include information similar to that provided in the annual return for the period during which the business was active (Schedule, Condition 2). These regulations impose several obligations on the parties governed by them. Primarily, any proprietor who ceases their business within the specified twelve-month periods must ensure they submit a detailed return to the Deputy Commissioner. This return must reflect the financial and operational details of the business for the period it was active. The requirement is clear and unambiguous, mandating that the return be furnished within one month of the cessation of business, ensuring that the Deputy Commissioner is kept informed of the business activities for the entire period it was operational (Schedule, Condition 2). Failure to comply with these regulatory requirements can lead to civil consequences. Although the specific penalties are not detailed within the text of the legislation, under the broader framework of the Entertainments Tax Assessment Act, non-compliance typically results in penalties that could include fines or other administrative actions. The precise nature and extent of these penalties would be outlined in the main Act or subsequent regulations, but the obligation to comply is unequivocal, with significant implications for non-compliance (Schedule, Condition 2).