Federal Register of Legislation - Australian Government

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Entertainments Tax Act (No. 2) 1949

Authoritative Version
Act No. 64 of 1949 as made
An Act to amend the Entertainments Tax Act 1942-1946, as amended by the Entertainments Tax Act 1949.
Date of Assent 28 Oct 1949
Date of repeal 01 Oct 1953
Repealed by Entertainments Tax Abolition Act 1953

ENTERTAINMENTS TAX (No. 2).

 

No. 64 of 1949.

An Act to amend the Entertainments Tax Act 1942–1946, as amended by the Entertainments Tax Act 1949.

[Assented to 28th October, 1949.]

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 (No. 2) 1949.

(2.)   Section one of the Entertainments Tax Act 1949 is amended by omitting sub-section (3.).

(3.)   The Entertainments Tax Act 1942-1946, as amended by the Entertainments Tax Act 1949 and by this Act, may be cited as the Entertainments Tax Act 1942–1949.

Commencement

2.  This Act shall come into operation on the first day of October, One thousand nine hundred and forty-nine.


 

The Schedule.

3.  The Schedule to the Entertainments Tax Act 1942–1946, as amended by the Entertainments Tax Act 1949, is repealed and the following Schedule inserted in its stead:—

“THE SCHEDULE.

First Column.

Amount paid for admission (excluding the amount of the tax).

Second Column.

Rate of Tax.

Third Column.

Rates of Tax.

One shilling......................................................

Nil...............................................

Twopence

Exceeding One shilling but not exceeding One shilling and threepence

Nil...............................................

Fourpence

Exceeding One shilling and threepence but not exceeding One shilling and sixpence

Threepence................................

Fourpence

Exceeding One shilling and sixpence out not exceeding Two shillings

Fourpence..................................

Fivepence

Exceeding Two shillings but not exceeding Two shillings and sixpence

Fivepence...................................

Sevenpence

Exceeding Two shillings and sixpence but not exceeding Three shillings

Sixpence.....................................

Ninepence

Exceeding Three shillings but not exceeding Three shillings and sixpence

Eightpence.................................

Tenpence

Exceeding Three shillings and sixpence but not exceeding Four shillings

Ninepence..................................

One shilling

Exceeding Four shillings but not exceeding Four shillings and sixpence

Tenpence...................................

One shilling and one penny

Exceeding Four shillings and sixpence  but not exceeding

Elevenpence..............................

One shilling and threepence

Five shillings

 

 

Exceeding Five shillings but not exceeding Five shillings and sixpence

One shilling and one penny

One shilling and five-pence

Exceeding Five shillings and sixpence but not exceeding Six shillings

One shilling and threepence

One shilling and eight-pence

Exceeding Six shillings...................................

One shilling and five-pence, plus One penny three farthings for each sixpence (or part thereof) by which the payment for admission exceeds Six shillings and sixpence, a fraction of a penny less than three farthings in the amount of the tax being disregarded and three farthings in that amount being regarded as a penny

One shilling and ten-pence, plus Twopence half-penny for each sixpence  (or  part thereof) by which the payment for admission exceeds Six shillings and sixpence, a half-penny  in  the amount of the tax being disregarded”.