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Entertainments Duty Act 1953

ENTERTAINMENTS DUTY ACT 1953

AKTA DUTI HIBURAN 1953

Act 103 · consolidated to 30 Dec 2023 · 21 pp

Socio-economic rights
Consolidated to 30 December 2023. Amendments made after that date are not in this text. Check the AGC record for later amendments.
Why it matters

What this does to artists

Entertainments duty on paid admissions, levied at state level. It is a real line item on a ticketed show's budget and is frequently missed by first-time promoters.

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Administered by the states, with exemption practice varying. Check the state, not the Act.

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What to read first

Section numbers read out of the AGC text itself

s.7Duty chargeable in respect of each person
s.12Exemption
s.20Penalties
Full arrangement of sections 23 sections · show / hide

Extracted from the AGC PDF on this page.

s.1Short title
s.2Interpretation
s.3Collector of Entertainments Duty
s.4Duties
s.5Collector
s.6Payment of duty, how made
s.7Duty chargeable in respect of each person
s.8Recovery of duties
s.9Duty on subscription and season tickets
s.10Exemption from duty for charities, etc
s.11Repayments
s.12Exemption
s.13Powers of entry and investigation
s.14Search
s.15Powers of arrest
s.16Powers of seizure
s.17Jurisdiction of Sessions and Magistrates' Courts
s.18Collector may compound offences
s.19Protection of informers from discovery
s.20Penalties
s.21Action of officers no offence
s.22Liability of proprietor for acts of servant
s.23Regulations
Who this reaches
MusicPerforming artsFilm & TV
Important notice

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The law changes. Each Act reproduced here is the Attorney General’s Chambers’ consolidated reprint and carries the date it was consolidated to; amendments made after that date do not appear in the text, and the authoritative version of any Malaysian law is the one published in the Federal Gazette. Subsidiary legislation, state enactments and local authority by-laws may also apply to your situation and are largely outside this library.

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