AMUSEMENT TAX
REDUCED AS FROM WEDNESDAY LAST. The latest amendment to the Amusement Tax Act came into force throughout the Dominion on Wednesday last. The amendment provides exemption from amusement tax where the price of admission to an entertainment does not exceed one shilling (formerly bearing a one penny tax). It also provides that when the price of admission exceeds one shilling, but does not exceed 3s 6d, the amount of tax shall be one penny for every shilling or part of a shilling of such price. This means that there is no shilling exemption when the price of admission is 2s or more; so a 5s ticket will pay sd, a 10s ticket lOd, and so on. The amendment, however, affects a wide field of shows and entertainments for which only one shilling or less is charged. It means the exemption of tax on Is seats in the gallery of a theatre or picture shows, concerts, football and cricket matches, and sports fixtures where the price is kept low. It has been computed by the Stamp Office officials (who administer the Act) that the amendment will mean a concession of approximately £25,000 to the public.
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https://paperspast.natlib.govt.nz/newspapers/MH19230828.2.12
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Manawatu Herald, Volume XLV, Issue 2625, 28 August 1923, Page 3
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196AMUSEMENT TAX Manawatu Herald, Volume XLV, Issue 2625, 28 August 1923, Page 3
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