Betting Tax Act 2018
Western Australia
Betting Tax Act 2018
Contents
1.Short title2
2.Commencement2
3.Relationship with other Acts2
4.Imposition of betting tax2
Betting Tax Act 2018
An Act to impose betting tax.
[Assented to 12 December 2018]
The Parliament of Western Australia enacts as follows:
This is the Betting Tax Act 2018.
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 on which the Betting Tax Assessment Act 2018 section 15 comes into operation.
3.Relationship with other Acts
The Betting Tax Assessment Act 2018 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.
Betting tax is imposed at the rate of 15%.
By Authority: KEVIN J. McRAE, Government Printer