Queensland Numbered Acts

BETTING TAX ACT 2018 - SECT 23

23 References to Queensland bet

(1) A reference in this subdivision to a Queensland bet, or a Queensland bet of a particular type, is a reference to a bet, or a bet of that type, made by a person who is located in Queensland when the bet is made.

(2) To remove any doubt, it is declared that a lay-off bet made by a betting operator who is located in Queensland when it is made is a Queensland bet, whether or not the liability the betting operator seeks to reduce by making the lay-off bet relates to Queensland bets made with the betting operator.