AMUSEMENTS TAX.

Taranaki Daily News, 22 December 1921, Page 2

AMUSEMENTS TAX.

WIDE EXTENSION MADE. SPORTS MEETINGS LIABLE. (From Our Parliamentary Reporter.) An alteration in the scope of the amusement tax which passed without comment when the Finance Bill was before the House was the widening of the net to include the takings of practically all sports meetings. 'Phis is effected by an alteration to the Finance Act of 1918, in which the hulk of the exceptions are contained. In subsection (d) of section nine of that measure the exceptions were provided for in the following that the tax should not be levied: ‘•'provided that the entertainment is provided by a society, institution, or committee not conducted or established for profit, and that the proceeds are devoted to the porper purposes of such society institution or committee, or are to be used for partly educational and partly scientific purposes, but not otherwise.” These exceptions were additional to those given to entertainments the proceeds of which were devoted entirely to educational, scientific, charitable or patriotic purposes. The above sub-clause is now amended by the excision of “are devoted to the proper purposes of such society, institution or committee or,” leaving the modified condition that the money raised should be used for partly educational and partly scientific purposes. The definition of amusement is contained in the 1917 Finance Act where it is laid down that “entertainment” includes any exhibition performance amusement game or sport to which persons are admitted for payment. The amended clause taken in conjunction with the definition brings within the scope of the tax all amateur sports save the special ease of charity matches, all agricultural shows, the performances of amateur operatic, choral, orchestral, and general musical societies, and practically every form of recreation for which there is a charge for admission will be called upon to contribute directly to the revenue. Agricultural shows were given a special exemption clause which is repealed by the Finance Act just passed. From now on the circumstance that no profit is going to any individual or set of individuals, and that the money goes to the fund of the society for the encouragement of the objects of the organisation will be no protection from the levy of the amusement tax. This reading of the new measure was confirmed to-day from official sources.