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BETTING TAX ACT 2001 - As at 1 July 2022 - Act 43 of 2001

- As at 1 July 2022 - Act 43 of 2001

Table of Provisions

PART 1 - PRELIMINARY

PART 2 - IMPOSITION OF BETTING TAX

6, 7. (Repealed)
  • 8 Betting tax on commission on totalizator betting
  • 9 Betting tax on totalizator roundings
  • 10 Betting tax on approved betting activities

PART 3 - OFFSETS AND REBATES OF BETTING TAX

  • 11 Offset of betting tax paid by totalizator licensee
  • 12 Rebate of tax to racing clubs

PART 4 - POINT OF CONSUMPTION TAX

Division 1 - Preliminary

  • 13 Definitions
  • 13A Meaning of "net NSW wagering revenue"
  • 13B Meaning of "NSW bet"

Division 2 - Imposition of point of consumption tax

  • 13C Liability to pay point of consumption tax
  • 13D Tax to be paid monthly
  • 13E Annual reconciliation

Division 3 - Registration

  • 13F Requirement to apply for registration
  • 13G Registration of betting operator
  • 13H Notice of registration
  • 13I Cancellation of registration

Division 4 - Returns

  • 13J Application of Division
  • 13K Requirement to lodge monthly returns

Division 5 - Betting operators to identify person's location

  • 13L Obligation of betting operator to identify person's location

Division 6 - Hypothecation of tax revenue

  • 13M Appropriation and payment of revenue to industry
  • 13N Appropriation and payment of revenue to Responsible Gambling Fund
  • 13O Special appropriation to Greyhound Welfare and Integrity Commission

Division 7 - Offset against point of consumption tax

  • 13P Offset of tax to totalizator licensee

Division 8 - Multi-jurisdictional agreements

  • 13Q Treasurer may enter into agreements

Division 9 - Miscellaneous

  • 13R Regulations
  • 13S Avoidance of point of consumption tax
  • 14-16. (Repealed)

PART 5 - MISCELLANEOUS

17, 18. (Repealed)
  • 19 Proceedings for offences
  • 20 Regulations
  • 21 Review of Act
  • 22. (Repealed)
  • 23 Repeals
  • 24 Savings and transitional provisions
  • Schedule 3 (Repealed)

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