Western Australian Numbered Acts

BETTING TAX ASSESSMENT ACT 2018 () - SECT 41

41 .         Part 9 inserted

                After section 122 insert:

Part 9 — Transitional provisions for Betting Tax Assessment Act 2018

123.         Application of s. 102 on or after 1 January 2019

                Section 102 does not apply to or in relation to a wager made on or after 1 January 2019.

124.         Application of s. 107 on or after 1 January 2019

        (1)         Section 107 does not apply to moneys received by RWWA in respect of totalisator or fixed odds wagering if the wagering occurs on or after 1 January 2019.

        (2)         For the purposes of subsection (1) wagering occurs when a wager is placed.