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Entertainments Tax Act 1916
1Entertainments Tax Act 1916
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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. |