STATUTORY RULES.

1917. No. 66.

_______

AMENDMENT OF REGULATIONS UNDER THE ENTERTAINMENTS TAX ASSESSMENT ACT 1916.

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 1916 to come into operation forthwith.

Dated this twenty-first day of March, One thousand nine hundred and seventeen.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

JOHN FORREST,

Treasurer.

_________

Entertainments Tax Regulations 1916.

(1) Regulation 3 of the Entertainments Tax Regulations is amended by omitting the definition of “officer”.

(2) Sub-Regulation 2 of Regulation 5 of the Entertainments Tax Regulations is repealed, and the following Sub-Regulation inserted in its stead:—

The proprietor of the entertainment shall, unless he has made arrangements approved by the Commissioner for furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by the Commissioner for the payment of tax, within twenty-four hours after the close of the entertainment, or such further time as the Deputy Commissioner allows, forward to the Deputy Commissioner for the State, all tickets for which payment for admission exceeding 6d. was made, together with a statement certified as correct by the proprietor showing the total number of persons admitted for each separate taxable price charged for admission and the total number of transfers from one part of the place of entertainment to another part as hereinafter provided.

Provided that until the issue by the Commissioner of Taxation of stamped tickets the proprietor shall, unless he has made the arrangements hereinbefore referred to in the preceding clause of this Regulation, cause all persons from whom payment for admission to the entertainment at prices exceeding 6d. are received to use a ticket for admission and to affix to the ticket unused postage stamps equal in value to the tax payable on the payment for admission.

(3) After Regulation 5 of the Entertainments Tax Regulations the following Regulations are inserted:—

5a. (1) An application by a proprietor of an entertainment for the approval of the Commissioner to an arrangement for furnishing returns under Section 8 (1) of the Act may be in accordance with Form A in the Schedule.

(2) If the Commissioner, Assistant Commissioner, or Deputy Commissioner (as the case may be) approves of the arrangement, he shall issue to the proprietor of the entertainment a certificate in accordance with Form B in the Schedules.

5b. Where the Commissioner is satisfied that the expenses of any entertainment the net proceeds from which are to be donated to funds devoted to philanthropic, religious or charitable purposes, will not amount to fifty per centum of the receipts, he may accept the personal bond of the promoters of the entertainment that in the event of the expenses exceeding fifty per centum of the receipts they will pay any entertainments tax that may be levied.

(4) Regulation 11 of the Entertainments Tax Regulations is repealed and the following Regulation inserted in its stead: —

For the purpose of checking the returns made under Sub-Regulation (2) of Regulation 5, the Commissioner, Assistant Commissioner or Deputy Commissioner may require the proprietor of an entertainment to produce to him or to any person authorized by him all books, documents, tickets or papers used by the proprietor in his business.

Penalty: Fifty pounds.

(5) Regulation 12 of the Entertainments Tax Regulations is amended by inserting after the word “notices” the words “and certificates”.

________

Form A.

COMMONWEALTH OF AUSTRALIA.

Entertainments Tax Assessment Act 1916.

I hereby request on behalf of ...................................... that arrangements may be made with the Deputy Commissioner of Taxation for the said ....................................... to furnish returns of the payments for admission to the entertainments carried on by the said............

I attach security in the sum of £   :           :           for the payment of tax.

The following particulars regarding the said............................ are submitted:—

Dated at                      this                          day of              1916.

Signature……………………….

(Office held)……………………

Address…………………………

THE GENERAL CONDITIONS under which this permission is allowed are as follows:—

1. A complete and accurate return shall be furnished weekly to the Deputy Commissioner of Taxation (or to such person as he may designate for the purpose) showing the total number of persons admitted during such week at each price of admission on which tax is paid (including payments for transfers from one part of the entertainment to another part, together with a remittance for the proper amount of Entertainments Tax. The return shall be in such form as the Deputy Commissioner directs and shall be certified by the person named under heading 5 in the attached form of application and shall be accompanied by signed duplicates of the actual returns which are prepared by the Cashiers and Box Office Clerks for each performance, specifying particulars of admission at each price on which tax is paid; transfers at each price; free admissions and bookings at outside agencies; if a weekly summary is prepared by the proprietor, such summary will be accepted in lieu of the signed duplicates referred to. The return shall be furnished within two days of the end of each week.

Where automatic check machines or turnstiles, or tickets numbered and in consecutive series, are used, the starting and finishing numbers shown on the indicators or on the tickets must be stated on the returns of the Cashiers and Box Office Clerks for each performance.

2. An annual return of the number of persons admitted at each price of admission (including payments for transfers from one part of the entertainment to another part), certified by a Public Accountant, shall be furnished to the Deputy Commissioner within two months of the date specified by the applicant in heading 11 in the attached form of application.

3. The price of admission must he clearly shown separately from the amount of tax on a notice exhibited at each pay box.

4. Where automatic machines which register the number of admissions paid are used—

(a) The machine must be securely fixed to the ground or to the structure of the building, and not removed without the permission in writing of the Deputy Commissioner.

(b) The indicator that records the number of admissions must be capable of being secured by a Departmental lock or seal, and the Deputy Commissioner may, if he so desire, secure such indicator, and such lock or seal must not be interfered with by any person other than an officer authorized in writing by the Deputy Commissioner,

5. Previous notice in writing not less than seven days shall be sent to the Deputy Commissioner of any alteration in the price of admission which would affect the rate of tax.

6. Immediate notice in writing must be sent to the Deputy Commissioner of the intention to cancel any performance or to close the place of entertainment for a period. When the place of entertainment is closed for a period the dates from and to which it is closed shall be stated.

7. All books and documents required by the Deputy Commissioner for the purpose of checking returns are to be placed at the disposal of the Deputy Commissioner or his officers at all reasonable times. Counterfoils from which tickets of admission are taken need not be retained for this purpose for more than three months.

8. The proprietors of the entertainment and their employees carrying out their duties shall be supplied with a badge approved by the Deputy Commissioner. The badge shall be produced for inspection when required by an officer acting under the direction of the Deputy Commissioner.

9. A copy of the Certificate of the Deputy Commissioner granting this application must be exhibited in a prominent position at each public entrance to the place of amusement at all times when the place is open to the public.  Each copy will remain the property of the Commonwealth Treasurer, and must be returned to the Deputy Commissioner on demand by him in writing.

10. This concession may be cancelled at any time if the Deputy Commissioner is satisfied that there has been any failure on the part of the proprietor of the entertainment or any of his employees to observe all or any of the foregoing conditions or any branch of the Entertainments Tax Assessment Act 1916, or the Regulations thereunder.

_______

Form B.

COMMONWEALTH OF AUSTRALIA,

Entertainments Tax Assessment Act 1916.

(Section 8.)

Certificate

THIS is to certify that.................................................. has been granted permission to furnish returns of payments for admission to ............................................to the Deputy Commissioner of Taxation at.....................................and has given approved security for the payment of tax as required by Section 8 of the above Act.

Dated at ......................this..............................day of ........................191

Deputy Commissioner of Taxation.

THE GENERAL CONDITIONS under which this permission is allowed are as follows—

1. A complete and accurate return shall be furnished weekly to the Deputy Commissioner of Taxation (or to such person as he may designate for the purpose) showing the total number of persons admitted during each week at each price of admission on which tax is paid (including payments for transfers from

one part of the entertainment to another part together with a remittance for the proper amount of Entertainment Tax. The return shall be in such form as the Deputy Commissioner directs and shall be certified by the person named under heading 5 in the form of application and shall be accompanied by signed duplicates of the actual returns which are prepared by the Cashiers and Box Office Clerks for each performance specifying particulars of admission at each price on which tax is paid; transfers at each price: free admissions and bookings at outside agencies. If a weekly summary in prepared by the proprietor, such summary will be accepted in lieu of the signed duplicates referred to. The return shall be furnished within two days of the end of each week.

Where automatic check machines or turnstile or tickets numbered and in consecutive series are used the starting and finishing numbers shown on the indicators or on the tickets must be stated on the returns of the Cashiers and Box Office Clerks for each performance,

2. An annual return of the number of persons admitted at each price of admission (including payments for transfers from one part of the entertainment to another part) certified by a Public Accountant shall be furnished to the Deputy Commissioner within two months of the date specified by the applicant in heading 11 in the form of application.

3. The price of admission must ho clearly shown separately from the amount of tax on a notice exhibited at each pay box,

4. Where automatic machines which register the number of admissions paid are used:—

(a) The machine must be securely fixed to the ground or to the structure of the building and not removed without the permission in writing of the Deputy Commissioner.

(b) The indicator that records the number of admissions must be capable of being secured by a Departmental lock or seal and the Deputy Commissioner may if he so desire, secure such indicator, and such lock or seal must not be interfered with by any person other than an officer authorized in writing by the Deputy Commissioner.

5. Previous notice in writing not less than seven days shall be sent to the Deputy Commissioner of any alteration in the price of admission which would affect the rate of tax.

6. Immediate notice in writing must be sent to the Deputy Commissioner of the intention to cancel any performance or to close the place of entertainment for a period. When the place of entertainment is closed for a period the dates from and to which it is closed shall be stated.

7. All books and documents required by the Deputy Commissioner for the purpose of checking returns are to be placed at the disposed of the Deputy Commissioner or his officers at all reasonable times. Counterfoils from which tickets of admission are taken need not be retained for this purpose for more than three months.

8. The proprietors of the entertainment and their employees carrying out their duties shall be supplied with a badge approved by the Deputy Commissioner. The badge shall be produced for inspection when required by an officer acting under the direction of the Deputy Commissioner.

9. A copy of the Certificate of the Deputy Commissioner granting this application must be exhibited in permanent position at each public entrance to the place of amusement at all times when the place is open to the public. Each copy will remain the property of the Commonwealth Treasurer, and must be returned to the Deputy Commissioner on demand by him in writing.

10. This concession may be cancelled at any time if the Deputy Commissioner is satisfied that there has been any failure on the part of the proprietor of the entertainment or any of his employees to observe all or any of the foregoing conditions or any breach of the Entertainments Tax Act 1916, or the Regulations thereunder.

Deputy Commissioner of Taxation.

________________________________

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

C.2750.—2

C.2750.—Price 3d.