AMUSEMENT TAX.

Hokitika Guardian, 16 November 1917, Page 4

AMUSEMENT TAX.

SEVERAL KNOTTY POINTS

Weujngtox, Nov 14

The question has been raised as to whether the subscription paid by members of sports clubs are liable for the amusement tax imposed by the Finance Act of last session. The general impression among members of Parliament and the public when the Act was passed was that it was to be levied only on the charges paid for admission to entertainments, including such sports contests as boxing matches, football and cricket matches, and similar sports, to which it is the custom to charge for admission. In one part of the interpretation clause of the Act it is made known that the tax is to be levied on payment made b} r persons for admission as spectators, or as members of an audience, but the clause omits to be as definite as it might be on the point of whether persons who pay lor membership of a club for the purpose of attending at a place where a game or sport is carried on, in order themselves to take part in the game, are liable to pay the tax.

The Commissioner of Stamps has considered this question very fully, and he has come to the conclusion that club subscriptions to such institutions as bowling, golf, or'teunis clubs are not liable to dutv.