STATUTORY RULES.
1919. No. 51.
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 twelfth day of March, 1919.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
GEO. H. WISE,
for Treasurer.
Amendment of the Entertainments Tax Regulations 1917 (Statutory Rules 1917, No. 227, as amended by Statutory Rules 1918, Nos. 84, 96, 187, and 299).
Amendment of Reg. 16.
1. (1) Regulation 16 is amended by omitting paragraph (c) thereof.
(2) This regulation shall be deemed to have come into operation on the eighth day of November, One thousand nine hundred and eighteen.
2. After regulation 47 the following regulation is inserted:—
Failure by proprietor to pay tax to Commissioner.
“47a. Any proprietor who, without lawful excuse (proof whereof shall lie upon him) fails within seven days after the close of an entertainment, to pay to the Commissioner the tax due in respect of the entertainment shall be guilty of an offence.
Penalty: Fifty pounds.”
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 Assessment Act 1916 was enacted to address the need for a systematic approach to collecting tax from entertainment events, aiming to generate revenue for the Commonwealth. This Act was brought into effect by the Parliament of Australia, aiming to ensure that entertainment-related taxes were collected efficiently and effectively. The Statutory Rules of 1919, No. 51, under the authority of the Governor-General, further refined the implementation of this Act by introducing amendments to the Entertainments Tax Regulations of 1917. These amendments sought to streamline the regulatory framework, particularly by removing certain outdated provisions and introducing new penalties for proprietors who failed to pay taxes within the specified timeframe. This legislative instrument underscores the policy objective of enhancing compliance and enforcement mechanisms within the entertainment tax system.
Scope and Application
The Statutory Rules 1919, No. 51, issued under the Entertainments Tax Assessment Act 1916, introduce amendments to the Entertainments Tax Regulations 1917. These regulations apply to proprietors of entertainments within the Commonwealth of Australia, who are obligated to comply with the specified taxation requirements. The amendments include the removal of an existing provision under regulation 16 and the introduction of a new regulation 47a, which imposes a penalty of fifty pounds on any proprietor who fails to pay the tax due within seven days after the conclusion of an entertainment, unless they can prove a lawful excuse. These regulations extend their application to all entertainments conducted within Australia, thereby impacting various industries including live performances, cinema, and other forms of entertainment subject to taxation. The regulations are intended to ensure compliance with the entertainment tax provisions and do not explicitly exclude any categories of entertainments or proprietors from their scope, unless otherwise specified in subordinate instruments.
Key Provisions
The Regulations under the Entertainments Tax Assessment Act 1916, specifically outlined in Statutory Rules 1919, No. 51, introduce amendments to the Entertainments Tax Regulations 1917. A significant change is the amendment of Regulation 16, where paragraph (c) is omitted (Section 1). This amendment is effective from the eighth day of November, 1918 (Section 1(2)). Additionally, a new Regulation 47a is inserted after Regulation 47. This new regulation imposes a requirement on proprietors who fail to pay the due tax within seven days following the conclusion of an entertainment to the Commissioner (Section 2).
Under the amended Regulations, proprietors are obligated to ensure that any tax due for an entertainment is paid to the Commissioner within seven days after the event (Section 2). The onus of proving any lawful excuse for non-payment lies with the proprietor. Failure to comply with this requirement constitutes an offence, as outlined in the new Regulation 47a. The penalty for this offence is a fine of fifty pounds (Section 2).
The Regulations establish clear consequences for non-compliance with tax payment obligations. Specifically, any proprietor who fails to remit the tax due to the Commissioner within the stipulated timeframe without a lawful excuse faces criminal liability. The prescribed penalty for such an offence is a fine of fifty pounds (Section 2). This financial penalty is intended to enforce compliance and ensure the timely collection of entertainments tax as required by the Act.