Western Australia

Betting Tax Act 2018

Western Australia

Betting Tax Act 2018

Contents

1.Short title2

2.Commencement2

Notes

Compilation table3

Provisions that have not come into operation3

Western Australia

Betting Tax Act 2018

An Act to impose betting tax.

The Parliament of Western Australia enacts as follows:

1.Short title

This is the Betting Tax Act 2018.

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 on which the Betting Tax Assessment Act 2018 section 15 comes into operation.

[3, 4.Have not come into operation 2.]

Notes

1This is a compilation of the Betting Tax Act 2018. The following table contains information about that Act 1a.

Compilation table

Short title	Number and year	Assent	Commencement
Betting Tax Act 2018 s. 1 and 2	38 of 2018	12 Dec 2018	12 Dec 2018 (see s. 2(a))

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
Betting Tax Act 2018 s. 3 and 4 2	38 of 2018	12 Dec 2018	1 Jan 2019 (see s. 2(b))

2On the date as at which this compilation was prepared, the Betting Tax Act 2018 s. 3 and 4 had not come into operation. They read as follows:

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.

4.Imposition of betting tax

Betting tax is imposed at the rate of 15%.