Western Australian Current Acts Western Australian Current Acts
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 Bookmakers Betting Levy Act 1954 repealed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 Racing and Wagering Western Australia Tax Act 2003 repealed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
PART 6 -- Transitional provisions for Betting Tax Assessment Act 2018
34. Application of s. 14, 15 and 16 on or after 1 January 2019 24
35. Application of s. 18A on or after 1 January 2019 25
Subdivision 2 -- Racing and Wagering Western Australia Act 2003 amended
35. Act amended
36. Section 68 amended
37. Section 77 amended
38. Section 102 amended
39. Section 106 amended
40. Section 107B inserted
107B. Allocation and distribution of proportion of funds from betting tax 26
41. Part 9 inserted
PART 9 -- Transitional provisions for Betting Tax Assessment Act 2018
123. Application of s. 102 on or after 1 January 2019 27
124. Application of s. 107 on or after 1 January 2019 27
Subdivision 3 -- Racing and Wagering Western Australia Tax Act 2003 amended
42. Act amended
43. Section 3 amended
Subdivision 4 -- Taxation Administration Act 2003 amended
44. Act amended
45. Section 3 amended
46. Section 17 amended
47. Section 114 amended
Division 2 -- Amendments commencing on proclamation
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