Western Australia
Racing Bets Levy Act 2009
CONTENTS
1. Short title 2
2. Commencement 2
3. Terms used 2
4. Levy may be prescribed 2
5. Racing bets levy imposed 3
Defined Terms
Western Australia
Racing Bets Levy Act 2009
No. 30 of 2009
An Act to impose a levy on betting operators in respect of gross revenue or turnover.
[Assented to 23 November 2009]
The Parliament of Western Australia enacts as follows:
1. Short title
This is the Racing Bets Levy Act 2009.
2. Commencement
This Act comes into operation as follows —
(a) sections 1 and 2 — on the day on which this Act receives the Royal Assent;
(b) the rest of the Act — on the day after that day.
3. Terms used
In this Act —
betting operator, gross revenue, racing bet and turnover have the same respective meanings given to those terms in the Betting Control Act 1954 section 14A(1).
4. Levy may be prescribed
(1) The Governor may make regulations prescribing an amount by way of levy that is to be payable under the Betting Control Act 1954 section 14A(2) in respect of racing bets placed or accepted on or after 1 September 2008.
(2) The regulations may —
(a) provide that the levy is to be calculated by reference to gross revenue or turnover, or either gross revenue or turnover; and
(b) if the levy is to be calculated by reference to either gross revenue or turnover, prescribe the basis on which one of the 2 is to or may be selected; and
(c) prescribe different amounts by way of levy that are payable in respect of different races, classes of race or dates on which races are held.
(3) Nothing in this section is to be taken as limiting the operation of the Interpretation Act 1984 section 43.
5. Racing bets levy imposed
If an amount by way of levy is prescribed under section 4, that levy is imposed on betting operators.
Defined Terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
betting operator................................................................................................................3
gross revenue....................................................................................................................3
racing bet...........................................................................................................................3
turnover..............................................................................................................................3