Agency:
Entertainments Tax Branch
Agency Number:
Start Date:
01 Oct 1953
End Date:
31 Dec 1957
Description:
According to the Commissioner of Taxes K J Binns the State re-entered this field of taxation upon the decision of the Commonwealth Government to repeal its Entertainments Tax in September 1953. The Branch was established by administrative action within Treasury to oversee the new tax which was imposed on admissions to picture theatres, and galloping, trotting and course race meetings. All other forms of entertainment were exempt from tax.;;;;The Branch was merged into the new semi-autonimous Taxation Branch in 1957 along with the Probate and land Tax Branches which had been formed in Treasury in 1946.
Information Sources:
Commissioner of Taxes Report to Parliament 1953-54
Legislation Administered:
Entertainments Tax Act 1953
Legislation Creating:
administrative action
Legislation Abolishing Agency:
administrative action
Controlling Agencies:
Treasury Department (TA91) | 01 Jan 1824 | 17 Jul 1989 |
Previous Agencies:
Treasury Department (TA91) | 01 Jan 1824 | 17 Jul 1989 |
Related Agencies:
Probate Branch (TA1674) | 01 Jul 1946 | 31 Dec 1957 |
Land Tax Branch (TA1676) | 01 Jul 1946 | 31 Dec 1957 |
Subsequent Agencies:
Taxation Branch (State Revenue Office) (TA1677) | 01 Jan 1957 | 31 Dec 1994 |
Series Created By Agency:
TRE121 Register of Auctioneers Licences issued. | 01 Jan 1954 | 31 Dec 1960 |