ENTERTAINMENTS TAX.

No. 23 of 1925.

An Act to amend the Entertainments Tax Act 1916-1922.

[Assented to 26th September, 1925.]

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 and citation.

1.—(1.) This Act may be cited as the Entertainments Tax Act 1925.

(2.) The Entertainments Tax Act 1916-1922, as amended by this Act, may be cited as the Entertainments Tax Act 1916-1925.

Commencement.

2. This Act shall commence on a date to be fixed by Proclamation.

3. Section four of the Entertainments Tax Act 1916-1922 is repealed and the following section is inserted in its stead:—

Entertainments Tax.

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

Payment for Admission (excluding the amount of tax).	Rate of Tax.
Two shillings and sixpence...........	Two pence and one half-penny.
Exceeding two shillings and sixpence	Two pence and one half-penny for the first two shillings and sixpence and one halfpenny for every sixpence or part of sixpence by which the payment exceeds two shillings and sixpence.”