4. Duties
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There shall be charged, levied and paid to the Comptroller upon every payment for admission to any entertainment (excluding goods and services tax charged thereon) a duty (referred to in this Act as entertainments duty) at such rate or rates as may be prescribed by the Minister by order published in the Gazette.
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;
The Minister may impose different rates in respect of different classes of entertainments.
The Comptroller may in his discretion accept in respect of any entertainment a lump sum by way of composition for and in lieu of entertainments duty in any case where by reason of the smallness of the sum likely to be payable, or difficulty in computing such sum, he considers it expedient to do so.
entertainment
“entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
The Comptroller shall pay all moneys collected under the provisions of this Act into the Consolidated Fund.
Without prejudice to any other remedy, any entertainments duty payable under this Act may be sued for and recovered in a court of competent jurisdiction by the Comptroller in his official name as a debt due to the Government.
Any order made by the Minister under subsection (1) shall be presented to Parliament as soon as possible after publication.