Australian Capital Territory Current Acts

BETTING OPERATIONS TAX ACT 2018

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Act  
   3.      Dictionary  
   4.      Notes  
   5.      Offences against Act—application of Criminal Code etc  

   PART 2--BETTING OPERATIONS TAX

   6.      When is a bet an ACT bet?  
   7.      Meaning of net ACT betting revenue  
   8.      Meaning of threshold amount  
   9.      Amount of bet  
   10.     Liability to pay betting operations tax  
   11.     Registration of betting operator liable to pay betting operations tax  
   12.     Returns  
   13.     Information to be included in return  
   14.     Monthly returns—lodgment variation  

   PART 3--MISCELLANEOUS

   15.     Regulation-making power  
           DICTIONARY
           ENDNOTES