Amusement Tax Amendment Act 1963
Archived legislative commentary on the Amusement Tax Amendment Act 1963 from PIB vol 5 Dec 1964.
This commentary item was published in Public Information Bulletin Volume 5, December 1964.
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Purpose of Act
The Amusement Tax Amendment Act 1963 abolishes amusement tax in the lower price range of admissions to cinematograph theatres. It takes effect from and including the 15 July 1963.
Rates of amusement tax
| Payment for Admission | Tax for Each Person | |
|---|---|---|
| 1. | To horse race meeting- | |
| Not exceeding 1s. 9d. | No tax | |
| Exceeding 1s. 9d but not exceeding 2s. 6d. | 3d | |
| Exceeding 2s. 6d. but not exceeding 3s. | 4d | |
| Exceeding 3s. but not exceeding 3s. 6d. | 5d | |
| Exceeding 3s. 6d. | 2d., plus an additional 1d., for every 1s. or part of 1s. of the payment. | |
| 2. | To exhibition of a cinematograph film - | |
| Not exceeding 3s. 11d. | No tax. | |
| Exceeding 3s. 11d. | 2d., plus an additional d., for every 1s. or part of 1s. of the payment |