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your means. This luxury is the
equivalent of a forties night out in the A TAX ON FUN the cheapest seats in cinema,
Lounge of the Capitol, State and The States levied an Entertainments vaudeville and some other stage shows
Regent or in their suburban equivalent. Tax from 1929 to 1943 at which time it until the twenties. By 1935 the
Today, in the cinemas of a multiplex, became a Commonwealth cheapest seat at the Kings was double
the discounts for pensioners, Seniors, responsibility. The amount of tax was the cheapest at the State. However the
social club tickets and variations in on a sliding scale. At ‘standard’ lover of both stage and screen who
price for time of day and day of the suburban theatres such as New was prepared to sit in the pricier seats
week still give a session and price to Glenhuntly or Waverley East Malvern at the pictures could alternate their
suit every budget. the 1943 increases were 1/- to 1/3; 1/6 entertainment for a similar price by
We're a long way from that world to 1/11 and for the balcony 1/9 to 2/3; sacrificing some posterior comfort and
where a kid could go to a children's 2/- to 2/7. Balcony prices in prestige sitting in the ‘gods’.
matinee with a shilling in his or her theatres like the Camden Caulfield Year Theatre Ticket
pocket, pay for a ticket and still have went from 2/6 to 3/- and 2/9 to 3/3. Prices
enough money over for a couple of Entertainment revenues were 1913 Tivoli* 2/6 2/-
musk sticks (1d), a small Nestle's always a small item in the tax stream. Bourke St. 6d
chocolate bar (2d) and perhaps a In Victoria it never exceeded 4 percent Hoyts 1/6 1/-
sherbet bomb for good measure, but of collections per year. By comparison, Bourke St 6d
on the evidence, there’s still a seat in taxes on vehicles, probate and stamp Melba Bourke St 6d 3d
the house for everyone. ★ duty contributed at least 20 percent
1918 Princess* 2/- 1/- 6d
each to revenues.
Hoyts De Luxe 2/- to 6d
ACKNOWLEDGMENTS Exhibitors lobbied against the tax
Thanks to Brian Miller, Shane Moore, after the introduction of television. As Melba 6d 3d
Fred Page and Alan Windley for their a result, tax was abolished on cheap 1935 Kings* 4/- 3/- 2/-
help with additional ticket prices. seats and rates lowered on the others in Russell St.
Ms. Shirley Ward of the School of 1959. Further concessions followed. State 2/6 to 1/-
Economics and Commerce at the Admission tax to all entertainments Flinder St.
University of Melbourne kindly 1956/7 Her Majestys* 18/- 14/6
supplied the 1896 wages data. was abolished from December 1962. *(Ballet) 8/6
The introduction of the Goods And
Services Tax in July 2000 brought State 11/- 9/6
ticket sales back into the tax net. War and Peace 8/- 6/6
2003 Comedy* $50
LIVE Vs. FILM PRICES.
Noises Off
Seat-for-seat the cinema has always
Village $14.00
been considered cheaper than live Bourke St.
theatre. This table suggests that in
* Live Theatres
Melbourne there was a parity between

The pleasure of anticipation. The crowd builds for a children’s matinee at the Southern Hampton.

CINEMARECORD 2003 15