Western Australian Numbered Acts

BETTING TAX ASSESSMENT ACT 2018 () - NOTES

Notes

¹ This is a compilation of the Betting Tax Assessment Act 2018. The following table contains information about that Act.

Compilation table

Short title	Number and year	Assent	Commencement
Betting Tax Assessment Act 2018	37 of 2018	12 Dec 2018	Pt. 1: 12 Dec 2018 (see s. 2(a)); Pt. 2-6 and Pt. 8 Div. 1: 1 Jan 2019 (see s. 2(c)) Pt. 7 and Pt. 8 Div. 2: 1 Feb 2019 (see s. 2(b) and Gazette 25 Feb 2019 p. 193)

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)
assessment period 4
bet 4
betting exchange 4
betting exchange bet 4
betting operations 4, 5
betting operator 4
betting revenue 4, 7(2)
betting tax 4
betting tax rate 4
eligible payments 4, 7(3)
free component 4
general bet 4
interstate game 4
lay-off bet 4
participant 8(1)
pool 4
pooled bet 4
prescribed 4
previous return period 17(1)
registered 4
return 4
return period 4
taxable betting revenue 4, 7(1)
threshold amount 4