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Wednesday, 16 September 1942

Mr RYAN (Flinders) .- Clause 15 provides - (1.) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any club, association, or society, or for a season ticket . . . entertainments tax shall he paid on the amount of the lump sum.

The Treasurer will remember that a few days ago the honorable member for Boothby (Dr. Price), the honorable member for Adelaide (Mr. Stacey), and I, waited upon him on this subject. We pointed out that a tax on a lump sum in such circumstances would be harsh. For instance the tax on a 6s. subscription would be 2s. 4d. plus 3d. for every 6d. or part thereof by which the admission charge exceeded 6s. 6d. We pointed out that many people paid annual subscriptions to cricket clubs, in particular, frequently with the object of encouraging the game of cricket, and only for the secondary reason of obtaining admission to matches. This applies also to other forms of sport. Cricket clubs and similar sporting bodies are to-day facing great difficulties. Owing to the demands of war work, the number of men available to play cricket is greatly reduced, and so, also, is the number of people available to attend cricket matches. The income of such clubs has therefore diminished greatly. We suggested to the Treasurer that the rate of tax should be only at the rate applicable to each separate admission charge covered by the season ticket. For example, if a season ticket covered ten admissions a certain rate the tax payable should be only ten times the amount payable in respect of each separate admission.

Mr Chifley - I give the honorable member an assurance that the tax will be onthe rate applicable to each admission charge covered by the season ticket.

Mr RYAN - I am satisfied with that assurance.

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