Malaysia legislation
Section 10
Section 10
(a)
the whole of the takings of an entertainment are to be devoted to philanthropic or charitable purposes whether in
Malaysia or elsewhere without any charge on the takings or upon any funds belonging to or controlled by or on behalf of any charitable or philanthropic organization or body for any expenses incurred in connection with the entertainment;
(b)
a Director of Education certifies in writing that the entertainment is to be held for educational purposes and that the audience will be restricted to persons who are receiving whole-time education at a recognized educational establishment and to the tutorial staff of that establishment; or
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(c)
the entertainment is provided by a society which is not established or conducted for profit, and consists solely of an exhibition—
(i)
of the products of an industry, or of materials, machinery, appliances, or foodstuffs used in the production of those products, or displays of skill by workers in the industry in work pertaining to the industry;
(ii)
of works of graphic art, sculpture, and arts craftsmanship, or of one or more of such classes of works, executed and exhibited by persons who practise graphic art, sculpture, or arts craftsmanship for profit and as their main occupation, or of displays of skill by such persons in such arts or crafts; or
(iii)
of articles or displays of skill which are of material interest in connection with questions relating to the public health, or consists solely of such exhibitions or displays of skill together with a performance of music by a band or an exhibition of work or displays of skill by children under the age of sixteen or by young persons attending a school or other educational institution:
Provided that—
(a)
notice of claim to exemption from entertainments duty as above shall have been given to the Collector not less than fourteen days before the commencement of the entertainment; and
(b)
the Collector after taking such statements and making such enquiries as he sees fit shall have granted to the proprietor a certificate of exemption from payment of entertainments duty.
Entertainments Duty 13
(2)
The Collector may in granting his certificate under subsection (1)
impose such conditions written on the certificate as he thinks fit and any breach of those conditions shall be deemed to have invalidated the certificate as if the same had never been granted.
(3)
For the purposes of paragraph (1)(c)—
"agriculture" includes horticulture and live stock breeding;
"industry" includes a branch of an industry and includes agriculture;
"live stock" includes animals of any description;
"society" includes a company, institution or other association of persons by whatever name called.
Repayments