Federal Commissioner of Taxation v Victorian Hardware Club [1931] HCA 17

406 HIGH COURT 4

H.C. or A. Act 1915 from being deprived of their employment by the prohibiti 1931. : which is now sec. 68 (1).

JosKE T am of opinion that the appeal should be allowed with co ts Wario

ear Appeal allowed with costs. Order of Macfar set aside and in lieu thereof order absolute with costs. Order of Court of P Sessions set aside and defendant co and fined five pounds with five guineas a

Solicitor for the appellant, Ernest Joske.

Solicitors for the respondent, W. E. Pearcey & Ivey. H.D.W

{HIGH COURT OF AUSTRALIA.)

THE FEDERAL COMMISSIONER OF TAXATION App

PLAINTIFF, AND THE VICTORIAN HARDWARE CLUB. . Responp DEFENDANT, 5

H.C. ov A. Entertainments Tax (Cth.)— Entertainment—Club's annual picnic— Boat 1931. Incidental attractions—Whether an entertainment—Entertainments Tax Asse i ment Act 1916-1924 (No. 36 of 1916—No. 52 of 1924), secs. 2, 11.

Metuourns,

i

A club held its annual picnic for which it made a charge to cover the o¢ of a boat ticket and also provided music and incidental attractions in a park engaged for the occasion for admission to which no further charge made. .

Held, that the function was not an entertainment within the meanin the Federal Entertainments Tax Assessment Act 1916-1924.

C.L.R.] OF AUSTRALIA.

OrpER NISI to review.

A complaint was laid by the Commissioner of Taxation against the Victorian Hardware Club alleging that the Club was, on 10th "March 1930, at Melbourne, indebted to the Commissioner in the sum of £16 8s., being the amount of entertainments tax alleged to be due and payable by the Club under the provisions of the Federal Entertainments Tax Assessment Act 1916-1924 and the Regulations 'made thereunder and the Entertainments Tax Act 1916-1925 in respect of the Annual Hardware Picnic held on 10th March 1930. _The complaint was heard in the Court of Petty Sessions at Mel- bourne on 26th February 1931. From the evidence it appeared that the Club chartered the paddle steamer Weeroona from Port Melbourne to Sorrento and back. The tickets for the picnic were procurable by the public. The Club engaged the park at Sorrento, but raised no objection to members of the public entering while the picnic was being held, and also provided amusements there for the people who attended the picnic, and provided bands on the boat and in the park. The only charges made were for adults 4s. and for children -2s., which was for the boat trip, and it was stated that hot water and milk would be provided free. The only other charges made were for entering into the competitions arranged at the picnic.