RATES OF ENTERTAINMENTS DUTY

RATES OF ENTERTAINMENTS DUTY

ENTERTAINMENTS TAX.
Subsidiary legislation under this Chapter, with subsequent
amendments (if any) incorporated, is set out as follows
Page
Rates of Entertainments duty. 346
Resolution by Legislative Council ... ... ... 347
Entertainments Duty Regulations ... 348

RATES OF ENTERTAINMENTS DUTY.
(Cap. 110, sections 3 and 5).
(Ordinance No. 28 Of 1930).

[1st April, 1941.]

Amount of Payment. Rate of duly.

Where the amount of payment for
admission, excluding the amount,
of the duty-
does not exceed 4 cents Free.
exceeds 4 cents and does not
exceed io cents 1 cent.
exceeds to cents and does not
exceed 20 cents 2 cents.
exceeds (20) cents and does not
exceed 3,5 cents 5 cents.
exceeds 35 cents and does not
exceed 6o cents to cents.
exceeds 6o cents and does not
exceed 1.00 20 cents.





Amount of payment. Rate of duty.

exceeds 1.00 and does not
exceed $ 1.40 30 cents.
exceeds $1.40 and does not
exceed $2.00 40 cents.
exceeds $2.00 and does not
exceed $3.00 So cents.
exceeds $3.00 and does not
exceed $4.00 7( cents.
exceeds $4.00 and does not
exceed $5.00 $ 1.00.
exceeds $5 $1.30 for the first $5.00
.and 30 cents for each
additional dollar or
part thereof.

RESOLUTION BY LEGISLATIVE COUNCIL.

(Cap. 110, section -(2)).
by
(Ordinance No. 28 Of 1930).

[29th November, 1946.]

Resolved that if an entertainment is provided by or on behalf of the
organization known as Combined Services Entertainment, duty shall be
charged levied and paid in like manner as if the expression 'admission to
the entertainment' did not include admission of any member of His
Majesty's Forces.
Regulations Fraser, vol. 3, p. 1098.
G.N. 629/46.

Regulations Fraser, vol. 3, p. 1098.
G.N. 629/46.

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