{"id":"C1916A00038","name":"Entertainments Tax Act 1916","slug":"entertainments-tax-act-1916","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"38 of 1916","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":12902,"registerId":"commonwealth-C1916A00038-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Entertainments Tax Act 1916","content":"ENTERTAINMENTS TAX.\n\nNo. 38 of 1916.\n\nAn Act to Impose a Tax upon Payments for Admission to Entertainments.\n\n\\[Assented to 21st December, 1916.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Entertainments Tax Act 1916.\n\nIncorporation.\n\n2. The Entertainments Tax Assessment Act 1916 shall be incorporated and read as one with this Act.\n\nImposition of Entertainments Tax.\n\n3. Entertainments Tax is imposed at the rates declared in this Act.\n\nEntertainments Tax.\n\n4. The rates of the Entertainments Tax shall be as follows, namely:—\n\n|     | Payment for Admission (excluding the amount of tax). | Rate of Tax.                                                                                                                    |     |\n| --- | ---------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------- | --- |\n|     | Exceeding sixpence and not exceeding one shilling    | 1d.                                                                                                                             |     |\n|     | Exceeding one shilling.............                  | 1d. for the first shilling and one half-penny for every sixpence or part of sixpence by which the payment exceeds one shilling. |     |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1826},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 1916 legislation establishing the entertainments tax. The scope remains strictly limited to imposing a tax on payments for admission to entertainments, exactly as the title and preamble indicate. There is no evidence of scope creep or expansion beyond this specific fiscal purpose."},"complexity_factors":["Only 4 short sections in the entire Act","Single table structure with basic arithmetic calculations (addition and multiplication)","No defined terms, exceptions, or exemptions in the operative provisions","Only one external reference (to the Assessment Act for procedural machinery)","Flat rate structure with minimal progressive element"],"plain_english_summary":"This law introduces a tax on tickets to public entertainments (such as theatre, cinema, or sports). It operates alongside the *Entertainments Tax Assessment Act 1916*, which contains the administrative rules for collecting the tax.\n\n**How much tax you pay:**\n- **Tickets between 6 pence and 1 shilling:** Tax is **1 penny**.\n- **Tickets over 1 shilling:** Tax is **1 penny** for the first shilling, plus an extra **half-penny** for every 6 pence (or part of 6 pence) above that amount.\n\n**Example:** A ticket costing 2 shillings attracts 1d (for the first shilling) + 1d (for the second shilling, made up of two sixpences at ½d each) = **2d total tax**.\n\nIn short, this makes going to the movies or theatre slightly more expensive, with the extra money going to the Commonwealth government."}},"importantCases":[],"_links":{"self":"/api/acts/entertainments-tax-act-1916","history":"/api/acts/entertainments-tax-act-1916/history","analysis":"/api/acts/entertainments-tax-act-1916/analysis","conflicts":"/api/acts/entertainments-tax-act-1916/conflicts","importantCases":"/api/acts/entertainments-tax-act-1916/important-cases","documents":"/api/acts/entertainments-tax-act-1916/documents"}}