Malaysia legislation
Section 4
Section 4
Entertainments Duty 7
(2)
Entertainments duty at the rate of one-half of the rate prescribed in accordance with subsection (1) shall be charged, levied and paid to the Collector upon every payment for admission to any entertainment in which all the performers whose words or actions constitute the entertainment are actually present and performing and the entertainment consists solely of one or more of the following items, namely, a stage play, a ballet (whether a stage play or not), a performance of music
(whether vocal or instrumental), a lecture, a recitation, a music hall or other variety entertainment, a circus, a travelling show or a menagerie or any game of sport other than racing or trial of speed of animals, vehicles, motor vessels or aircraft.
(3)
No entertainments duty shall be charged, levied or paid upon any payment for admission to any entertainment which consists of one or more of the following items:
(i)
a stage play;
(ii)
a ballet or traditional forms of dancing (whether a stage play or not);
(iii)
a performance of music (whether vocal or instrumental);
(iv)
a lecture; or
(v)
a recitation,
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where the Collector is satisfied that the entertainment is provided by a society, institution or committee which is not conducted or established for profit or that the entertainment is an amateur one.
(b)
For the purposes of this section an entertainment shall not be deemed to be an amateur one if any payment is made or reward given for the appearance of any of the performers whose words or actions constitute the entertainment or any part of it, or for any person's services in connection with the entertainment as instructor, producer, manager or conductor or in any advisory capacity.
(4)
The Collector 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 of difficulty in computing the sum, he deems it expedient to do so.
Collector