CHARGE ON CHARITY

Evening Post, Volume CX, Issue 148, 20 December 1930, Page 11

CHARGE ON CHARITY

THE AMUSEMENT TAX A member of the audience at the Town Hall Concer.t Chamber last night, when pupils of Mr. John Bishop gave a pianoforte recital in aid of the Plunkefc Society funds, called at the "Evening Post" to-day to voice a complaint against the charging of amusement tax on admission to' a charity performance. He pointed out that the attendance did justice neither to the excellence of the entertainment nor to its charitable purpose, and that in consequence the Plunket Society would benefit to a very small extent, if at all. He had been informed that the departmental authorities had declined to remit the amusement tax as some of the members of the assisting orchestra were being paid for their services, but he argued that the actual rennri"!'?''/"'l was hardly sufficient to pay the professional players' expenses, .imhover, at a recent concert in which a •choir and an orchestra took part, some of the instrumentalists l'eceived payment and no amusement tax was .charged. The exemptions section .of tho amusement Tax Act includes a proviso that amusement tax shall not bo charged in respect of admission to any entertainment the proceeds or net proceeds of which are- devoted to charitable, philanthropic, patriotic, or educational purposes, or to tho purposes of any society or institution not established for profit, if the persons performing at the entertainment give their services without fee or reward or other pecuniary consideration, and if, in any case where the net proceeds only are so disposed of, the Commissioner of Taxes is satisfied that the expenses incurred in connection with the entertainment are reasonable.