STATUTORY RULES.

1918. No. 84.

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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 Regulation, under the Entertainments Tax Assessment Act, to come into operation forthwith.

Dated this twenty-sixth day of March, 1918.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W. A. WATT,

Acting Treasurer.

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Amendment of Entertainments Tax Regulations 1917.

(Statutory Rules 1917, No. 227.)

The Entertainments Tax Regulations 1917 are amended by inserting after regulation 34 the following regulation:—

Cancellation of bond.

“34a. (1) The Commissioner may in his absolute discretion cancel a bond entered into by the proprietor of an entertainment under this Act.

(2) The Commissioner shall give to the parties to the bond not less than seven days’ notice of his intention to cancel the bond.

(3) From and after the date of the cancellation by the Commissioner of a bond entered into by the proprietor of an entertainment all certificates in accordance with Form B. in the Schedule shall be deemed to be cancelled and the provisions of Division I. of this Part of these regulations shall apply to the entertainments of that proprietor, unless a new bond to the satisfaction of the Commissioner shall have been entered into by the proprietor.”

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

C.3900.—Price 3d