Australian Capital Territory Current Acts

BETTING OPERATIONS TAX ACT 2018 - SECT 11

    (1)     This section applies to a person if the person—

        (a)     is a betting operator; and

        (b)     is liable to pay betting operations tax for a financial year under section 10; and

        (c)     is not registered as an operator under this section.

    (2)     The person must apply to the commissioner for registration as a betting operator.

    (3)     The application must be made within 7 days after the end of the month in which the person first becomes liable to pay betting operations tax for the financial year.

    (4)     The commissioner must register the applicant as a betting operator.

    (5)     The commissioner may cancel the registration of a betting operator if satisfied that the operator's liability to pay betting operations tax under section 10 has ended.

    (6)     A betting operator commits an offence if the operator—

        (a)     becomes liable to pay betting operations tax for a financial year under section 10; and

        (b)     is not registered under this section; and

        (c)     does not apply to be registered under this section within 7 days after the end of the month in which the operator first became liable to pay the betting operations tax for the financial year.

Maximum penalty: 250 penalty units.