(A 19 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
ENTERTAINMENTS TAX:——
INTERNAL REVENUE,— Continued.
Tax is levied on payments exceeding twenty cents for admission of persons to any entertainment as spectators or members of au audience,
Where the amount of payment for admission, excluding the amount of the duty, does not exceed 20 conta............
exceeds 20 cents and does not exceed 50 cents exceeds 50 cents and does not exceed $1.00........ exceeds $1.00 and does not exceed $2.00.. exceeds $2.00 and does not exceed $3.00.... exceeds $3.00 and does not exceed $4.00.... exceeds $4.00 and does not exceed $5.00....... exceeds $5.00........
.Free
5 cents.
..10 cents. .20 cents.
....30 cents.
.40 cents. ...50 cents.
................50 cents for the first $5.00 and 20 cents for each additional $5.00, or part thereof. Exemption may be granted on the grounds stated in Section 5 of the Ordin- ance, for which application should be made to the Superintendent of Inland Revenue.
ESTATE DUTY:—
In the case of every person dying on or after 1st JULY, 1936, estate duty is payable at the following rates :—
> Ordinance 28 of 1930.
Where the princinal value of the estate exceeds $
Rate per cent.
300 but does not exceed $
5,000..
1
5,000
#
10,000..
2
דלי
10,000
*
25,000
3
14
25,000
"
50,000....
+
A
50,000 100,000
-100,000.
200,000...
*
200,000
11
300,000
#
300,000
400,000.........................
*
**
Estate Duty Ordinances,
#
400,000
Ħ
$
500,000.
ព
1915 to 1936,
11
200,000
600,000..
.10
บ
600,000
.
++
700,000,
.11
11
700,000
$ 800,000..
12
800,000
*
$ 1,000,000.
..13
"
$ 1,000,000
**
$ 2,000,000...
14
か
$ 2,000,000
**
H
$ 3,500,000
71
$ 5,000,000
"
$3,500,000
$ 5,000,000.................................................... 16
$10,000,000....
**
$10,000,000
$15,000,000.......
.........18
ກ
H
$15,000,000 $20,000,000
E
$20,000,000...
ESTATE DUTY :—
Different schedules of rates apply in the case of persous dying before Ist JULY, 1936.
Where the principal value comprises a fraction of one hundred dollars such fraction shall be reckoned as one hundred dollars,
Interest at 4% per annum is also payable on estate duty from the date of death up to the date of delivery of affidavit or account within six months, and there- after at 8%.
Failure to deliver an account within the prescribed period renders the person accountable liable to estate duty at troble rates,
Hoavy penalties are proscribed for individuals, businesses cte. dealing with estates, or the income of estates, before duty has been paid or otherwise failing to comply with the provisions of the Ordinanco,
1
Estate Duty Ordinances,
1915 to 1936.
19
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