Betting Tax Act 2018 (WA)

Western Australia

Betting Tax Act 2018

Western Australia

Betting Tax Act 2018 Contents1. Short title 22. Commencement 23. Relationship with other Acts 24. Imposition of betting tax 2NotesCompilation table 3

Western Australia

Betting Tax Act 2018

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.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%.

Notes

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

Compilation table

Short title	Number and year	Assent	Commencement
Betting Tax Act 2018	38 of 2018	12 Dec 2018	s. 1 and 2: 12 Dec 2018 (see s. 2(a)); Act other than s. 1 and 2: 1 Jan 2019 (see s. 2(b))