Betting Control Act Amendment Act 1959 (WA)

No. 76.] Betting Control. [1959.

BETTING CONTROL.

8° Elizabeth II., No. LXXVI.

No. 76 of 1959.

AN ACT to amend the Betting Control

Act, 1954-1957.

[Assented to 14th December, 1959.]

BE it enacted, by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

Short title

and citation. 1. (1) This Act may be cited as the Betting

Control Act Amendment Act, 1959.

Reprinted as

approved for	(2) In this Act the Betting Control Act, 1954-1957,
reprint

16/2/1959.

is referred to as the principal Act.

(3) The principal Act as amended by this Act

may be cited as the Betting Control Act, 1954-1959.

1959.] Betting Control. [No. 76.

2.    This Act shall come into operation on a day race'

to be fixed by proclamation.

3.    Section fourteen of the principal Act is amended.'

amended by

(a)	adding after the word, "thereafter" in line seven of paragraph (e) of subsection (2), the passage, "until the thirty-first day of July, one thousand nine hundred and fifty- nine, and for the period commencing on the first day of August, one thousand nine hundred and fifty-nine and ending on the day prior to the coming into operation of the Betting Control Act Amendment Act, 1959";
(b)	adding after paragraph (e) of subsection (2) the following paragraph

pay tax on all of his off-course

(f) turnover for the period commencing on the day of the coming into opera- tion of the Betting Control Act Amendment Act, 1959, and ending on the thirty-first day of July, one thousand nine hundred and sixty, and for each year commencing on the first day of August thereafter

(1) on so much of that turnover as does not exceed twenty-five thousand pounds at the rate imposed by subparagraph (i) of paragraph (e) of section two of the taxing Act;

(ii) on so much of that turnover as exceeds twenty-five thousand pounds but does not exceed fifty thousand pounds at the rate imposed by subparagraph (ii) of paragraph (e) of section two of the taxing Act;

No. 76.] Betting Control. [1959.

(iii)    on so much of that turnover as exceeds fifty thousand pounds but does not exceed seventy- five thousand pounds at the rate imposed by subparagraph (iii) of paragraph (e) of section two of the taxing Act;

(iv)    on so much of that turnover as exceeds seventy-five thousand pounds but does not exceed one hundred thousand pounds at the rate imposed by sub- paragraph (iv) of paragraph (e) of section two of the taxing Act;

(v)    on so much of that turnover as exceeds one hundred thousand pounds but does not exceed one hundred and twenty-five thousand pounds at the rate imposed by subparagraph (v) of paragraph (e) of section two of the taxing Act;

(vi)    on so much of that turnover as exceeds one hundred and twenty-five thousand pounds but does not exceed one hundred and fifty thousand pounds at the rate imposed by subparagraph (vi) of para- graph (e) of section two of the taxing Act;

(vii)    on so much of that turnover as exceeds one hundred and fifty thousand pounds at the rate imposed by subparagraph (vii) of paragraph (e) of section two of the taxing Act;

1959.] Betting Control. [No. 76.

Scotia

4. The principal Act is amended by adding after 16/1.,1633, and 16a

section sixteen the following sections-	added_
Betting

16A. (1) In this section and in sections

investment-

tax to be

sixteen B and sixteen C of this Act

paid on

off-course

turnover-

"investment tax" means the betting invest- ment tax imposed by the Betting Investment Tax Act, 1959;

"off-course turnover" has the same meaning as that defined in section fourteen of this Act;

"racing year" means the period of twelve months from the first day of August in any year to the thirty-first day of July in the next succeeding year.

(2) A bookmaker shall in accordance with the provisions of this Act

(a)	make true and full returns of his off- course turnover;
(b)	pay investment tax on the whole of that turnover at the rates specified by section three of the Betting Investment Tax Act, 1959.

(3) A bookmaker who at or in registered premises makes a bet with a person, whether the amount of money as consideration for the bet is paid or promised to the bookmaker, shall collect from the person placing the bet the amount of investment tax payable in respect of that bet.

16B. The Commissioner shall as soon as possible after the end of each racing year

sioner to

Commis-

Proportions

determine

ascertain the proportions of the total amount

applicable

to races_

of off-course turnover for that racing year

respectively applicable to

(a)	races of ridden horses held in the State;
(b)	races of driven horses held in the State;

No. 76.] Betting Control. [1959.

(c)	races of ridden horses held elsewhere than in the State;
(d)	races of driven horses held elsewhere than in the State;

and for the purposes of distribution of the investment tax the respective proportions of the off-course turnover for each racing year shall be determined to be those proportions ascer- tained as in this section mentioned for the previous racing year.

Distribution

of betting	16C. (1) Out of the moneys received by him
Investment

tax.

for investment tax the Commissioner shall

distribute among the racing clubs comprising

(a)	the body known as The Western Australian Turf Club, and the racing clubs registered with that body; and
(b)	the body known as the Western Australian Trotting Association (Incorporated), and the racing clubs registered with that body,

such amount of that tax as is represented by the sum of the proportions determined pursuant to the provisions of section sixteen B of this Act as those applicable to races referred to in paragraphs (a) and (b) of that section.

Share of

investment	(2) The amount to be distributed among the
tax payable

to WA. Turf	racing clubs mentioned in paragraph (a) of
Club and
affiliated	subsection (1) of this section shall be the
clubs.	proportion determined pursuant to the provi- sions of section sixteen B of this Act as that applicable to races referred to in paragraph (a) of that section, and shall be distributed by the Commissioner-

(i) as to eighty-five per centum of that sum, among the racing clubs compris- ing the body known as The Western Australian Turf Club and the racing clubs in the metropolitan area

1959.] Betting Control. [No. 76.

registered with that body, in such manner that each of those clubs receives such part of that percentage as bears to the whole of that percentage the ratio which the amount of stakes paid by the club during the previous racing year bears to the total amount of stakes paid by all those clubs during that year; and

(ii) as to the remaining fifteen per centum. of that sum, among the racing clubs outside the metropolitan area regis- tered with the body known as The Western Australian Turf Club, in such manner that each of those clubs. receives such part of that percentage as bears to the whole of that percentage the ratio which the amount of stakes paid by the club during the previous racing year bears to the total amount of stakes paid by all those clubs during that year.

(3) The amount to be distributed among the aaersegent racing clubs mentioned in paragraph (b) of gyre subsection (1) of this section shall be the Trotting

proportion determined pursuant to the provi- :gted

sions of section sixteen B of this Act as that	clubs.
applicable to races referred to in paragraph (b) of that section, and shall be distributed by the Commissioner-

(i)  as to eighty-five per centum of thatsum, among the racing clubs compris-

ing the body known as the Western Australian Trotting Association (Incorporated) and the racing clubs in the metropolitan area registered with that body, in such manner that each of those clubs receives such part of that percentage as bears to the whole of that percentage the ratio which the amount of stakes paid by the club during the previous racing year bears to the total amount of stakes paid by all those clubs during that year; and

No. 76.] Betting Control. [1959,

(ii) as to the remaining fifteen per centum of that sum, among the racing clubs outside the metropolitan area registered with the body known as the Western Australian Trotting Association (Incorporated), in such manner that each of those clubs receives such part of that percentage as bears to the whole of that percen- tage the ratio which the amount of stakes paid by the club during the previous racing year bears to the total amount of stakes paid by all those clubs during that year.