STATUTORY RULES.
1918. No. 299.
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 eighth day of November, 1918.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
W.A. WATT,
Treasurer.
Amendment of the Entertainments Tax Regulations 1917.
(Statutory Rules 1917, No. 227, as Amended by Statutory Rules 1918 Nos. 84, 96, and 187.)
Amendment of reg. 21.
1. Regulation 21 of the Entertainments Tax Regulations is amended by omitting the words “or amounts exceeding sixpence in all” and inserting in their stead the words “upon which entertainments tax is payable.”
Amendment of reg. 22.
2. Regulation 22 of the Entertainments Tax Regulations is amended by omitting the words “the total amount or amounts paid for admission of the person admitted exceeds sixpence” and inserting in their stead the words “entertainments tax is payable on the amount paid for admission of the person admitted.”
After gazetted day stamped tickets to be supplied by Commissioner for admissions not exceeding sixpence.
3. After regulation 24 of the Entertainments Tax Regulations the following regulations are inserted:—
“24a. On and after a day fixed by the Commissioner and notified in the Gazette (hereinafter called the gazetted day) all stamped tickets, where the amount paid for admission does not exceed sixpence and entertainments tax is payable, shall be supplied by the Commissioner only, and may be obtained by proprietors of entertainments from or through a post office.
Until gazetted day postage stamps may be used.
“24b. Notwithstanding anything contained in regulation 23 of these Regulations, until the gazetted day tickets may be stamped, where the amount paid for admission does not exceed sixpence and entertainments tax is payable, by the proprietor by affixing to each ticket issued an unused postage stamp or stamps equal in value to the tax payable on the payment for admission in respect of which the ticket is issued.”
Amendment of reg. 29.
4 Regulation 29 of the Entertainments Tax Regulations is amended by omitting the words “payments totalling more than sixpence in all are made for the admissions.”
Amendment of reg. 30.
5. Regulation 30 of the Entertainments Tax Regulations is amended by omitting the word “sixpence” and inserting in its stead the words one shilling.”
Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Acting Government Printer for the State of Victoria.
Overview
The Statutory Rules 1918, No. 299, are Regulations made under the Entertainments Tax Assessment Act 1916 by the Governor-General, with the advice of the Federal Executive Council. These Regulations were introduced to amend the Entertainments Tax Regulations 1917 to reflect changes in the tax threshold, and to centralise the provision of stamped tickets for admissions not exceeding sixpence, thus improving the administration and compliance of entertainments tax. The policy objective is to ensure a more streamlined and efficient process for the collection of entertainments tax by introducing standardised stamped tickets from a designated date, while allowing for the continued use of postage stamps until that date.
Scope and Application
The Entertainments Tax Assessment Act 1916, as amended by the Statutory Rules of 1918 No. 299, pertains to the regulation of entertainments tax across the Commonwealth of Australia. These regulations apply to all persons and entities involved in the provision of entertainment services for which a tax is payable, including cinemas, theatres, and other venues that charge admission fees. The scope of these regulations is specifically directed towards the enforcement of tax collection on entertainments, where the tax applies to amounts paid for admission. The amendments outlined in these regulations revise the thresholds and processes for tax collection, particularly regarding the supply of stamped tickets and the use of postage stamps for tax payments. Notably, from a specified gazetted day, all stamped tickets where the admission fee does not exceed sixpence must be procured from the Commissioner, thereby centralising the control and distribution of these tax instruments. The regulations also provide transitional measures, allowing the use of postage stamps until the specified gazetted day, ensuring a smooth transition in compliance with the new tax protocols.
Key Provisions
The primary operative sections of these regulations, made under the Entertainments Tax Assessment Act 1916, pertain to the amendment of various existing regulations. Regulation 21 (1) modifies the criteria for when entertainments tax is payable by removing the previous limitation of sixpence and replacing it with the more general term “upon which entertainments tax is payable.” Similarly, regulation 22 (2) updates the conditions under which the tax is payable on the admission fee, removing the sixpence limit and replacing it with the phrase “entertainments tax is payable on the amount paid for admission.” Furthermore, regulation 24a (3) introduces a new requirement that, after a specified date (gazetted day) to be determined by the Commissioner and announced in the Gazette, all stamped tickets for admissions not exceeding sixpence must be supplied by the Commissioner and obtained by entertainment proprietors through a post office. Regulation 24b (3) allows for the continued use of postage stamps until the gazetted day for stamping tickets where the admission fee does not exceed sixpence and tax is payable. Regulation 29 (4) and regulation 30 (5) also undergo amendments, removing the sixpence limit and replacing it with “one shilling,” thus broadening the scope of the tax regulations.
These regulations impose specific obligations on entertainment proprietors and the Commissioner. Entertainment proprietors are required to ensure that they comply with the new tax regulations, particularly regarding the use of stamped tickets for admissions not exceeding sixpence. They must obtain these tickets from the Commissioner after the gazetted day and may use postage stamps until this date. The Commissioner, on the other hand, is tasked with supplying the stamped tickets after the gazetted day and may use postage stamps for stamping tickets until this date. Both parties must adhere to the updated criteria for when entertainments tax is payable, which now applies to any amount, not just those exceeding sixpence.
Breaches of these regulations could result in civil or criminal consequences. While specific offences, penalties, or consequences are not detailed in the text provided, it can be inferred that non-compliance with the tax regulations, such as failing to use the correct stamped tickets or incorrectly applying the entertainments tax, could lead to penalties. These penalties could include fines or other legal repercussions, although the exact nature and maximum penalties would be specified in the primary legislation or further subsidiary regulations.