Australian Capital Territory Current Acts

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BETTING OPERATIONS TAX ACT 2018 - SECT 6

When is a bet an ACT bet?

    (1)     For this Act, a bet is an ACT bet if the bet is placed with a betting operator by a person located in the ACT when the bet is placed.

    (2)     For subsection (1), a person is taken to be located in the ACT when a bet is placed if—

        (a)     the person is present in the ACT when the bet is placed; or

        (b)     if the betting operator does not know the person's location when the bet is placed and the person is required to register an address with the operator before placing a bet with the operator—the person's registered address is located in the ACT.



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