11. Duty on subscription and season tickets
Feedback & supportWhere the payment for admission to an entertainment is made by means of a lump sum paid —
payment for admission
“payment for admission” includes any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment or a further payment involving duty is required;
as a subscription or contribution to any club, association or society;
for a season ticket; or
for the right of admission to a series of entertainments or to any entertainment during a certain period of time,the entertainments duty shall be paid on the amount of the lump sum.
If the Comptroller is of the opinion that the payment of a lump sum or of any payment for a ticket includes other privileges, rights or purposes besides the admission to an entertainment, the duty shall be charged on such amount as appears to the Comptroller to represent the right of admission to entertainments in respect of which entertainments duty is payable.
admission to an entertainment
“admission to an entertainment” includes admission to any place in which the entertainment is held, and also to any other place from which a person would be able to be a spectator or one of the audience of any entertainment;
Any person who is dissatisfied with the decision of the Comptroller under subsection (2) may appeal to the Minister whose decision shall be final.