AMUSEMENT TAX.

North Otago Times, Volume CVI, Issue 13983, 20 November 1917, Page 1

AMUSEMENT TAX.

■ score op the impost. When Parliament passed the aimispment tax, after iwo s-c.xsioiis of .-tie, fTCst.ions from members, it was. obvinir that it aimed specially at wcliir 4' and theatrical porformance's. ■ But;the definition of •'amusement" covenu sporis ami games, ami "lie term "payment for admission" was carefully drafted,to-include lump-sum payments for anuiM'inents or (rami's, a/id so' thetax apparently covered howling dubs, cricket chilis, and other sports where the member's annual subscription enables him to scenrc amusement. > At I any rate, this was the first view .taken 'by Ihe.authorities and great was the perturbation of the.bowling fraternity in Wellington, lli.o first to find it out. Fortunately for the outdoor sportsmen who get their amusement '» return for an annual subscription, and who. do not play as, a 'rule before an audience, they will escape the tax, for the wording of the clause is ambiguous, and they are to be given tha benefit of the doijb;. . • la the opinion of. the Commissioner of Taxes, the paymont of-tho duty is limited to persons who attend' places of amusement, including sports, in tho capnoity of spectator or audience, and '■ does not extend to'persons' admitted, for tho purpose of; taking an active!' part in the entcrtqinment itself, No j tax, th'qrof orej : is payable by sports clubs in respect to subscriptions entitf ling members to tajto part in,the sport. Australia, in its Amusement Tax As> . lessment Act/1916, brings .in•: the ; crict Iceters,, bowlers and golfers,, for it dolues the admission fee as. meaning notmly , that, paid by the spectator, but' ils'o ■any'icß paid for the purpose of mrticipating.in any oxorciso or amusenent, Though/Nqw Zcnlnnds will lenefit.'this,season from ;a-somewhat' ibcr'nl ■ interpretation, of .their 'amusei'eilt tax law, it would' bo easy, next j e'ssion,.if Parliament M ' ou ! the look-'. at .'foij-; iiio>a reyeniioVlO cast tho 'net ) i'ider and secure afpereontago of ;clnb> inscriptions, pajd for thq^privilogo'of ik'i'ng part in'dn^pius^'nt ";oV r«v -« •eatiqik;-; "''-\/:.■]/.>.■/[■ v- ;-'■ V> :