Racing and Wagering Legislation Amendment Act 2007

 

Racing and Wagering Legislation Amendment Act 2007

CONTENTS

Part 1 — Preliminary

1.           Short title                                                                         2

2.           Commencement                                                               2

Part 2 — Racing and Wagering Western Australia Act 2003

3.           The Act amended                                                             3

4.           Section 102 replaced                                                         3

102.          RWWA wagering tax                                                3

5.           Minor amendments                                                           4

Part 3 — Racing Penalties (Appeals) Act 1990

6.           The Act amended                                                             5

7.           Section 24 amended                                                          5

 

 

 

 

 

Racing and Wagering Legislation Amendment Act 2007

No. 2 of 2007

An Act to amend —

·the Racing and Wagering Western Australia Act 2003; and

·the Racing Penalties (Appeals) Act 1990.

 

[Assented to 28 March 2007]

 

 

The Parliament of Western Australia enacts as follows:

Part 1 — Preliminary

1.           Short title

             This is the Racing and Wagering Legislation Amendment Act 2007.

2.           Commencement

             This Act comes into operation on 1 July 2007.

Part 2 — Racing and Wagering Western Australia Act 2003

3.           The Act amended

             The amendments in this Part are to the Racing and Wagering Western Australia Act 2003*.

              [* Act No. 36 of 2003.

                 For subsequent amendments see Western Australian Legislation Information Tables for 2005, Table 1 and Acts Nos. 38 of 2005 and 28 of 2006.]

4.           Section 102 replaced

             Section 102 is repealed and the following section is inserted instead —

“

102.       RWWA wagering tax

    (1)    In this section —

    “off‑course racing wager” means a wager —

         (a)    made on a horse or greyhound race; and

        (b)    included in an off‑course totalisator,

          that is made through or with RWWA under this Act.

    (2)    RWWA must, in accordance with this Act —

    (a)    make at such times and in such manner as may be prescribed true and full returns of —

     (i)    all amounts of money received by it in respect of wagers made; and

     (ii)    without limiting subparagraph (i), all amounts of money received by it in respect of off‑course racing wagers and all amounts of money paid by it by way of winnings in respect of off‑course racing wagers;

             and

    (b)    pay tax, at the rates imposed by and in accordance with the Racing and Wagering Western Australia Tax Act 2003 sections 4 and 5, on moneys received by it in respect of wagers made.

”.

5.           Minor amendments

             The provisions mentioned in the Table to this section are amended by deleting “imposed” and inserting instead —

             “ payable ”.

Table

s. 105(1)(f)

s. 107(1)(b)

s. 106(1)(f)

 

 

Part 3 — Racing Penalties (Appeals) Act 1990

6.           The Act amended

             The amendments in this Part are to the Racing Penalties (Appeals) Act 1990*.

              [* Reprint 2 as at 18 August 2006.]

7.           Section 24 amended

     (1)    Section 24(9) is amended by deleting “Subject to subsection (10), the” and inserting instead —

             “ The ”.

     (2)    Section 24(10) is repealed and the following subsection is inserted instead —

“

  (10)    The financial year of the Tribunal that —

    (a)    began on 1 August 2006; and

    (b)    would have ended on 31 July 2007 in accordance with this subsection, as in force immediately before the commencement of the Racing and Wagering Legislation Amendment Act 2007 section 7,

            is to be taken to have ended on 30 June 2007.

”.

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