Bookmakers Betting Levy Act 1954

Western Australia

An Act to impose a levy on money paid or promised as the consideration for bets made by or on behalf of bookmakers.

[Long title amended by No. 63 of 1995 s. 88.]

1.Short title

This Act may be cited as the Bookmakers Betting Levy Act 1954 1.

[Section 1 amended by No. 63 of 1995 s. 89.]

2.Bookmakers’ betting levy

(1)The rate of bookmakers’ betting levy imposed by this Act and payable under the Betting Control Act 1954 is —

(a)in respect of a bookmaker’s turnover from betting on a sporting event or contingency approved under section 4B of the Betting Control Act 1954, the rate of 0.5%; and

(b)in respect of a bookmaker’s turnover from betting on a designated sporting event approved under the Betting Control Act 1954 section 4A, the rate of 2%.

(2)In this section —

turnover has the meaning given in section 14(1) of the Betting Control Act 1954.

[Section 2 inserted by No. 28 of 1998 s. 3; amended by No. 28 of 2009 s. 4.]

Notes

1This is a compilation of the Bookmakers Betting Levy Act 1954 and includes the amendments made by the other written laws referred to in the following table. The table also contains information about any previous reprint.

Compilation table

Short title	Number and year	Assent	Commencement
Bookmakers Betting Tax Act 1954 2	62 of 1954	30 Dec 1954	30 Dec 1954
Bookmakers Betting Tax Act Amendment Act 1956	49 of 1956	18 Dec 1956	18 Dec 1956
Bookmakers Betting Tax Act Amendment Act 1959	77 of 1959	14 Dec 1959	14 Dec 1959
Bookmakers Betting Tax Act Amendment Act 1970	74 of 1970	17 Nov 1970	1 Jan 1971 (see s. 2)
Reprint of the Bookmakers Betting Tax Act 1954 approved 24 Mar 1971 (includes amendments listed above)
Bookmakers Betting Tax Amendment Act 1990	59 of 1990	17 Dec 1990	1 Aug 1989 (see s. 2)
Acts Amendment (Racing and Betting Legislation) Act 1995 Pt. 4	63 of 1995	27 Dec 1995	28 Jun 1996 (see s. 2 and Gazette 25 Jun 1996 p. 2901)
Acts Amendment (Betting Tax) Act 1995 Pt. 2	64 of 1995	27 Dec 1995	28 Jun 1996 (see s. 2 and Gazette 25 Jun 1996 p. 2901)
Bookmakers Betting Levy Amendment Act 1998	28 of 1998	30 Jun 1998	30 Jun 1998 (see s. 2)
Reprint of the Bookmakers Betting Levy Act 1954 as at 6 Sep 2002 (includes amendments listed above)
Bookmakers Betting Levy Amendment Act 2009 s. 3 and 4	28 of 2009	23 Nov 2009	1 Sep 2008 (see s. 2(c))

1aOn the date as at which this compilation was prepared, provisions referred to in the following table had not come into operation and were therefore not included in this compilation. For the text of the provisions see the endnotes referred to in the table.

Provisions that have not come into operation

Short title	Number and year	Assent	Commencement
Bookmakers Betting Levy Amendment Act 2009 s. 5 3	28 of 2009	23 Nov 2009	24 Nov 2009 (see s. 2(b)

2Now known as the Bookmakers Betting Levy Act 1954; short title changed (see note under s. 1).

3On the date as at which this compilation was prepared, the Bookmakers Betting Levy Amendment Act 2009 s. 5 had not come into operation. It reads as follows:

5.Section 2 amended

Delete section 2(1)(b) and insert:

(b)in respect of a bookmaker’s turnover from betting on a designated sporting event approved under the Betting Control Act 1954 section 4A, the rate of 1.5%.