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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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Schedule 3 (Repealed)