Function VF 371
Entertainments tax
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  • Use this Function for
    Collection of entertainments tax

  • Do not use this Function for
    Taxes in general

 
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Background

Entertainments tax was first imposed by Victoria after the passing of the Entertainments Tax Act 1929 (No 3846). State entertainments tax ceased to operate from 1 September 1943 and from 1 October 1943 the Commonwealth became the sole authority for entertainments tax. Similar to the transfer of income tax to the Commonwealth in 1942, Federal legislation provided for the State to be reimbursed by the Commonwealth for the lost revenue.

In 1953 the Commonwealth vacated this field of taxation and the Victorian Government reimposed a tax on entertainments from 8 October 1953 in accordance with the Entertainments Tax Act 1953.

Under the provisions of the Entertainments Tax (Amendment) Act 1961, operative from 1 January 1962, the tax on live artist entertainments and on amateur sport was abolished and a separate reduced scale of rates was applied to cinematograph films and dancing.

The Entertainments (Partial Abolition) Act 1962 abolished tax on all classes of entertainments except horse racing and trotting as from 29 December 1962.

The Entertainments Tax Act 1973 (No.8472) repealed the Entertainments Tax Act 1958 effectively abolishing entertainments tax from 1 December 1973.


 
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    Taxes VF 369
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