Commonwealth act

Entertainments Tax Act 1916

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

38 of 1916

Collection

act

Plain English Summary

1/10 complexity

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.

How much tax you pay:

Tickets between 6 pence and 1 shilling: Tax is 1 penny.
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.

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.

In short, this makes going to the movies or theatre slightly more expensive, with the extra money going to the Commonwealth government.

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Current sections

Direct links to the current provisions in Entertainments Tax Act 1916.

Entertainments Tax Act 1916

ENTERTAINMENTS TAX.

No. 38 of 1916.

An Act to Impose a Tax upon Payments for Admission to Entertainments.

[Assented to 21st December, 1916.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Entertainments Tax Act 1916.

Incorporation.

The Entertainments Tax Assessment Act 1916 shall be incorporated and read as one with this Act.

Imposition of Entertainments Tax.

Entertainments Tax is imposed at the rates declared in this Act.

Entertainments Tax.

The rates of the Entertainments Tax shall be as follows, namely:—

	Payment for Admission (excluding the amount of tax).	Rate of Tax.
	Exceeding sixpence and not exceeding one shilling	1d.
	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.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Entertainments Tax Act 1916