STATUTORY RULES

1919. No. 211.

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

Dated this twentieth day of August, 1919.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

A. POYNTON,

for Treasurer.

Amendment of the Entertainments Tax Regulations 1917.

(Statutory Rules 1917 No. 227, as Amended by Statutory Rules 1918 Nos. 84, 96, 187, and 299, and Statutory Rules 1919 Nos. 51 and 68.)

The Schedule to the Entertainments Tax Regulations is amended by adding to Condition 2 of the General Conditions of Form A and Form B, the words:—

“Where a proprietor ceases business within twelve months after the date to which the last annual return is furnished or within twelve months after the date of commencing business he shall furnish to the Deputy Commissioner within one month of the date of ceasing business a return containing similar information in respect of the part of the period of twelve months during which the business was carried on.”

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