Entertainments Tax Regulations (Amendment)

Legislation au C1944L00116 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1944. No. 116.

 

REGULATIONS UNDER THE ENTERTAINMENTS TAX ASSESSMENT ACT 1942-1944.*

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 1942-1944.

Dated this twenty-seventh day of July, 1944.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of the Entertainments Tax Regulations.†

Parts.

1. Regulation 2 of the Entertainments Tax Regulations is amended by inserting after the words “Division 3.—General” the words “Part IIIa.—Objections and Appeals”.

Exemptions.

2. Regulation 4 of the Entertainments Tax Regulations is amended by adding at the end thereof the following sub-regulation:—

“(2.) Sub-regulation (1.) of this regulation shall not apply to any entertainment to which sub-paragraph (ii) of paragraph (a) of subsection (1.) of section 16, or section 16a, of the Act applies”.

Particulars to be included in applications.

3. Regulation 6 of the Entertainments Tax Regulations is amended by inserting after paragraph (h) the following paragraph:—

“(ha) where a meal or other refreshment is to be provided for persons to be admitted to the entertainment—

(i) the nature thereof and the price to be charged therefor;

(ii) whether that price is included in the charge for admission or is to be charged separately;

(iii) whether all such persons (including those who do not partake of the meal or other refreshment) will be required to pay the charge therefor; and

(iv) the name and address of the person who is to provide the meal or other refreshment (if that person is someone other than the proprietor of the entertainment); and”.

* Notified in the Commonwealth Gazette on      , 1944

† Statutory Rules 1942, No. 421.

3142.—Price 5d.        18/21.6.1944.


Division 1 not to apply in certain cases.

4. Regulation 15 of the Entertainments Tax Regulations is amended by omitting paragraph (b).

Transfer from part of entertainment to another part.

5. Regulation 29 of the Entertainments Tax Regulations is repealed.

Application for approval of arrangement.

6. Regulation 34 of the Entertainments Tax Regulations is amended by inserting in sub-regulation (1.), after the word and figures “section 11”, the words and figures “or section 16c”.

Conditions of arrangement to be binding.

7. Regulation 35 of the Entertainments Tax Regulations is amended by inserting in sub-regulation (1.), after the word and figures “section 11”, the words and figures “or section 16c”.

Use of barrier or mechanical contrivance.

8. Regulation 37 of the Entertainments Tax Regulations is amended by omitting the words “the Commissioner’s approval under paragraph (b) of sub-section (1.) of section 11” and inserting in their stead the words “approved arrangements made under sub-section (1.) of section 11 or section 16c”.

9. The Entertainments Tax Regulations are amended by inserting after Part III. the following Part:—

“Part IIIa.—Objections and Appeals.

Objections.

“44a. An objection under the provisions of sub-section (1.) of section 18c of the Act against an assessment shall be posted to, or lodged with, the Commissioner at the address from which the notice of the assessment objected to was issued.

Particulars to be supplied by Commissioner.

“44b.—(1.) The Commissioner, in referring a decision to a Board of Review in accordance with sub-section (1.) of section 18d of the Act, shall furnish the Board with a statement, in quadruplicate, containing the following particulars:—

(a) the name and address for service of the proprietor requesting the reference;

(b) full details of the proprietor’s objection as made to the Commissioner; and

(c) the Commissioner’s reasons for disallowing the proprietor’s objection.

“(2.) The Commissioner shall at the same time furnish the proprietor with a copy of the portions of the statement referred to in subparagraphs (b) and (c) of the last preceding sub-regulation.

Notice of review.

“44c.—(l.) The Chairman of a Board of Review shall cause notices to be served upon the Commissioner and the proprietor of the date on which the review is to take place.

“(2.) Notice of a review shall be given not less than fourteen days prior to the date on which the review is to take place.

“(3.) A notice under this regulation may be served either personally or by post.


Order, place and time of review.

“44d.—(1.) A Board of Review shall cause all references for the purpose of review by it to be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State or Territory.

“(2.) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

“(3.) A Board shall not be required to sit on any public holiday or during a yearly vacation commencing on the twenty-fifth day of December and ending on the twenty-first day of January next following.

Conduct of reviews.

“44e.—(1.) Subject to this Part, reviews by a Board of Review shall be conducted as the Chairman from time to time directs.

“(2.) All reviews shall take place in camera:

Provided that if a Board, on the application of the Commissioner or the proprietor, considers that, in view of the circumstances of any review, that review ought to take place in public, it may make an order to that effect and thereupon that review shall take place in public accordingly.

“(3.) Where a review takes place in public the decision shall be given at a public meeting of the Board.

“(4.) Either party to a review may nominate a person to represent him at the review.

“(5.) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

Evidence.

“44f.—(1.) Subject to the next succeeding sub-regulation, a Board of Review—

(a) shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations; and

(b) may receive, without formal proof, a document containing any statement or particular which, in the opinion of the Board, is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.

“(2.) The Chairman of a Board may, by notice in writing, require any person—

(a) to furnish the Board with such information as is, in the opinion of the Chairman, necessary for the purpose of a review by the Board; and

(b) to attend and give evidence before the Board or any member of the Board, or before any officer authorized by the Board in that behalf, concerning any matter relevant to the review, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto,


and the Chairman of the Board may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose the Chairman or a member of the Board or the officer authorized by the Board shall have power to administer oaths and affirmations.

“(3.) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly any questions put to him by the Chairman of a Board in connexion with a review.

“(4.) The expenses to be allowed to any person required to attend under this regulation shall be as prescribed by regulation 50b of these Regulations:

Provided that where a person is so required to attend in consequence of a request made by or on behalf of a proprietor the expenses of that person shall be payable by the proprietor.

Decisions of Board.

“44g.—(1.) A Board of Review shall forward copies of its decision on each review to the Commissioner and to the proprietor, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after the receipt by him thereof.

“(2.) Upon the request of the Commissioner or the proprietor, made at the hearing, the Board, when giving its decision, shall state in writing its findings on matters of fact and its reasons in law for the decision.

“(3.) The Board may, from time to time, compile and publish summaries of its decisions.

Attendance of members.

“44h. Subject to sub-regulation (3.) of regulation 44d, the members of a Board of Review shall attend for the performance of their duties on all week days at such places as are from time to time appointed by the Chairman.

Communications to Board.

“44j. Communications to a Board of Review may be addressed to the Chairman of the Board in the care of the Commissioner or of any Deputy Commissioner of Taxation at whose office the entertainment is or should be registered”.

10. After regulation 50 of the Entertainments Tax Regulations the following regulations are inserted:—

Time for commencement of prosecutions.

“50a.—(1.) A prosecution in respect of any offence against regulation 20, 21, 23, 31, 35 or 37 of these Regulations may be commenced at any time within three years after the commission of the offence.

“(2.) A prosecution in respect of any offence against regulation 47 of these Regulations may be commenced at any time.

Expenses of persons required to give evidence.

“50b. Where a person (other than the proprietor or a representative of the proprietor concerning whom the evidence is required) is required under section 26a of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance and, in


addition, (if he resides more than four miles from the place at which he is required to attend) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable”.

Service of notices.

11. Regulation 58 of the Entertainments Taxi Regulations is amended—

(a) by omitting the words “proprietor of an entertainment” and inserting in their stead the word “person”; and

(b) by omitting from paragraphs (a) and (b) the words “the proprietor” and inserting in their stead the words “that person”.

The Schedule.

12. The Schedule to the Entertainments Tax Regulations is amended—

(a) by adding after paragraph 12 of the list of particulars in Form 1 the following paragraph:—

“13. Where the entertainment is a dance, skating, a card party or the like, and where a meal or other refreshment is provided for the persons who have been or are to be admitted to the entertainment—

 

(i) the nature of the meal or other refreshment and the price charged therefor;

(ii) whether that price is included in the charge for admission or charged separately;

(iii) whether all persons so admitted or to be admitted (including those who do not partake of the meal or other refreshment) are required to pay the charge therefor;

(iv) the name and address of the person providing the meal or other refreshment (if that person is someone other than the proprietor of the entertainment)”

; and

(b) by inserting after the first paragraph of condition 1 of the General Conditions specified in Forms 1 and 2 the following paragraph:—

“A proprietor liable by reason of section 16 (1.) (a) (ii) of the Act for tax on payments for meals or other refreshments shall include in his return such particulars relating to those payments as the Deputy Commissioner requires.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

Statutory Rules 1944 No. 116, made under the Entertainments Tax Assessment Act 1942-1944, address issues and gaps related to the regulation and administration of the Entertainment Tax. The Act was enacted to impose and manage the collection of entertainment tax, providing a structured framework for governing the sector during wartime. The regulations were introduced by the Governor-General in Council to streamline and clarify the processes surrounding tax assessments, objections, appeals, and enforcement, ensuring consistency and fairness in the application of the tax. The policy objective is to effectively administer the entertainment tax, ensuring compliance while providing clear pathways for objections and appeals, as well as detailed procedural guidelines for the handling of such cases.

Scope and Application

The Regulations under the Entertainments Tax Assessment Act 1942-1944 apply to entertainments subject to tax within the Commonwealth of Australia, and they cover various aspects of the taxation process, including objections and appeals. The regulations pertain to individuals or entities engaged in the provision of entertainments that attract entertainments tax, including proprietors of such events. They cover the procedures for lodging objections against assessments and the conduct of reviews by a Board of Review, ensuring that the process is transparent and accessible. The amendments also detail the particulars that must be included in applications, such as the nature and pricing of meals or refreshments provided, and the application for approval of arrangements related to the tax. The regulations do not apply to certain entertainments exempt under specific sections of the Act and extend their application through subordinate instruments, allowing for detailed procedural guidelines and specific exemptions. The amendments introduce a structured process for objections and appeals, ensuring that all parties have an opportunity to be heard, and specify the conditions under which reviews may be conducted in public or in camera, thereby providing flexibility and confidentiality as required.

Key Provisions

The statutory rules of 1944, No. 116, under the Entertainments Tax Assessment Act 1942-1944, introduce significant amendments to the Entertainments Tax Regulations. Regulation 2 is amended to include a new Part IIIa, which establishes procedures for objections and appeals (Reg. 2). Regulation 4 is amended to exempt certain entertainments from tax (Reg. 4(2)). Furthermore, Regulation 6 is expanded to require detailed information about meals or refreshments provided at entertainments, including their nature, price, and whether the charge is included in the admission fee or separate (Reg. 6(ha)). Regulation 15 is amended to exclude certain provisions from applying in specific cases (Reg. 15). Regulation 29 is repealed, removing the ability to transfer parts of an entertainment to another part (Reg. 29). Regulation 34 and 35 are amended to include references to section 16c, expanding the scope of approved arrangements (Regs. 34(1) and 35(1)). Regulation 37 is amended to reflect the changes in approved arrangements under section 16c (Reg. 37). A new Part IIIa is added, detailing the procedures for objections and appeals, including the process for lodging objections, the information the Commissioner must provide, and the conduct of reviews (Regs. 44a-44h). Regulations 50a and 50b are inserted to set the time limits for prosecutions and to allow expenses for persons required to give evidence (Regs. 50a and 50b). Regulation 58 is amended to broaden the scope of service of notices (Reg. 58). Finally, the Schedule is amended to include additional particulars to be included in applications and returns (Sched.). These regulations impose several obligations on parties and entities governed by the Entertainments Tax Assessment Act. Proprietors must provide detailed information about meals or refreshments provided at entertainments (Reg. 6(ha)). They must also include specific details in their tax returns as required by the Deputy Commissioner (Sched.). Additionally, the Commissioner is obligated to provide detailed statements to the Board of Review when referring a decision for review (Reg. 44b). Parties to a review must comply with notices and requirements to provide evidence, and may be reimbursed for expenses incurred (Regs. 44b(3) and 50b). Breach of these regulations can result in both civil and criminal consequences. For example, failure to provide the required information or to comply with notices can result in enforcement actions. The regulations specify time limits for commencing prosecutions for certain offences, up to three years from the commission of the offence (Reg. 50a(1)). Penalties for non-compliance are not explicitly stated in the provided text but would typically be outlined in the relevant sections of the Entertainments Tax Assessment Act 1942-1944.

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