Commonwealth v Luna Park Limited [1925] HCA 21

36 CLR) OF AUSTRALIA. 31

{HIGH COURT OF AUSTRALIA.}

THE COMMONWEALTH AND ANOTHER. Prarytirrs; AGAINST

LUNA PARK LIMITED.

a . DEFENDANT.

'Bntertainments Tax—Admission to an entertainment" —* Payment for admission" —Admission to part of a place of entertainment—Place in which several amusements provided with separate charges for admission—Bntertainments Tax Assessment Act 1916 (No. 36 of 1916), secs. 2, 7, 21—Entertainments Tax Act Mexnournr, 1916-1922 (No. 38 of 1916—No. 15 of 1922), sec. 4—Wntertainments Tax May 15; Regulations 1917 (Statutory Rules 1917, No. 227; 1918, No, 299; 1920, No. June 16. 218), regs. 16, 29, 30.

Hi. C. or A. 1925. ~~

Knox C.J., 'The defendant occupied a piece of land enclosed by a fence with entrance —_ywinn, gates. Within the enclosure were several smaller enclosures, entrance to ghcpey

Starke JJ. which was from the main enclosure. In each of the smaller enclosures the

defendant provided an amusement, such as a merry-go-round, a scenic railway, a water chute ; in order to participate in any one of these amusements it was necessary to enter the smaller enclosure in which it was provided, but as to some of the amusements persons outside were able to some extent to see what 'was going on. A separate charge was made to the public for admission to each of the smaller enclosures; but no charge was made after a certain date for admission to the main enclosure.

Held, by Knox C.J., Isaacs, Rich and Starke JJ. (Higgins J. dissenting), that the whole was one "entertainment " within the definition of that word in sec. 2 of the Zntertainments Tax Assessment Act 1916 in respect of which the " payment for admission " was, by reason of the definition of that term in sec. 2, the total of the sums paid by a person for admission to those of the smaller

enclosures into which he was admitted and the sum (if any) paid by him for admission into the main enclosure.