Western Australian Numbered Acts

BETTING TAX ASSESSMENT ACT 2018 ()

TABLE OF PROVISIONS

           Preamble

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Terms used  
   5.      Betting operations  

   PART 2 -- Taxable betting revenue  

   6.      References to WA bets  
   7.      Taxable betting revenue  
   8.      Particular payments excluded in working out eligible payments  
   9.      Betting revenue: WA betting exchange bets  
   10.     Betting revenue and eligible payments: WA pooled bets  
   11.     Betting revenue and eligible payments: WA general bets  
   12.     Amount of bets generally  
   13.     Free components  
   14.     Betting operator to identify location of individual or principal place of business  

   PART 3 -- Liability and assessment  

   15.     Betting tax payable on taxable betting revenue  
   16.     Time for payment of betting tax  
   17.     Betting operator liable to pay betting tax  
   18.     Annual reconciliation  

   PART 4 -- Registration and returns  

   19.     Application for registration  
   20.     Registration  
   21.     Cancellation of registration  
   22.     Returns  
   23.     Exemption from lodging monthly returns  

   PART 5 -- Miscellaneous  

   24.     Arrangements for avoidance may be disregarded  
   25.     Keeping records  
   26.     Regulations  

   PART 6 -- Transitional provisions  

   27.     First assessment period and threshold amount  
   28.     Betting revenue relating to bets placed before 1 January 2019  
   29.     Eligible payments relating to bets placed before 1 January 2019  

   PART 7 -- Repeals  

   30.     Bookmakers Betting Levy Act 1954 repealed  
   31.     Racing and Wagering Western Australia Tax Act 2003 repealed  

   PART 8 -- Other Acts amended  

           Division 1 -- Amendments commencing on 1 January 2019  

              Subdivision 1 -- Betting Control Act 1954 amended  

   32.     Act amended  
   33.     Section 27E amended  
   34.     Part 6 inserted  
   35.     Application of s. 18A on or after 1 January 2019 25  

              Subdivision 2 -- Racing and Wagering Western Australia Act 2003 amended  

   36.     Section 68 amended  
   37.     Section 77 amended  
   38.     Section 102 amended  
   39.     Section 106 amended  
   40.     Section 107B inserted  
   41.     Part 9 inserted  

   PART 9 -- Transitional provisions for Betting Tax Assessment Act 2018  

   42.     Act amended  
   43.     Section 3 amended  
   44.     Act amended  
   45.     Section 3 amended  
   46.     Section 17 amended  
   47.     Section 114 amended  

              Subdivision 1 -- Betting Control Act 1954 amended  

   48.     Act amended  
   49.     Long title amended  
   50.     Section 4 amended  
   51.     Section 11E amended  
   52.     Section 12 amended  
   53.     Section 13 amended  
   54.     Section 14A amended  
   55.     Sections 14B to 16 deleted  
   56.     Section 17 amended  
   57.     Section 17A amended  
   58.     Sections 18 and 18A deleted  
   59.     Section 18B amended  
   60.     Section 19 deleted  
   61.     Section 33 amended  
   62.     Part 6 deleted  

              Subdivision 2 -- Gaming and Wagering Commission Act 1987 amended  

   63.     Act amended  
   64.     Section 7 amended  
   65.     Section 9 amended  
   66.     Section 110A amended  

              Subdivision 3 -- Racing and Wagering Western Australia Act 2003 amended  

   67.     Act amended  
   68.     Section 68 amended  
   69.     Section 77 amended  
   70.     Section 102 deleted  
   71.     Section 105 deleted  
   72.     Section 106 amended  
   73.     Section 107 deleted  
   74.     Section 114 deleted  
   75.     Part 9 deleted  

              Subdivision 4 -- Racing Penalties (Appeals) Act 1990 amended  

   76.     Act amended  
   77.     Section 24 amended  
           Defined terms  
           
An Act — 
•         relating
           to the assessment and collection of tax on taxable betting revenue;
           and
•         to repeal the Bookmakers Betting Levy Act 1954
           and the Racing and Wagering Western Australia Tax Act 2003;
           and
•         to make consequential and other amendments to various
           Acts.

           Compilation table