Cover image for Entertainments Tax Branch
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 182417 Jul 1989
Previous Agencies:
Treasury Department (TA91)01 Jan 182417 Jul 1989
Probate Branch (TA1674)01 Jul 194631 Dec 1957

Land Tax Branch (TA1676)01 Jul 194631 Dec 1957
Subsequent Agencies:
Taxation Branch (State Revenue Office) (TA1677)01 Jan 195731 Dec 1994
Series Created By Agency:
TRE121 Register of Auctioneers Licences issued.01 Jan 195431 Dec 1960