Bookmakers Betting Levy Act 1954 (WA)

Western Australia

Bookmakers Betting Levy Act 1954

This Act was repealed by the Betting Tax Assessment Act 2018 s. 30 (No. 37 of 2018) as at 1 Feb 2019 (see s. 2(b) and Gazette 25 Jan 2019 p. 193).

Western Australia

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Western Australia

Bookmakers Betting Levy Act 1954

Bookmakers Betting Levy Act 1954

An Act to impose a levy on money paid or promised as the consideration for bets made by or on behalf of bookmakers.

[Long title amended: No. 63 of 1995 s. 88.]

1.Short title

This Act may be cited as the Bookmakers Betting Levy Act 1954 1.

[Section 1 amended: No. 63 of 1995 s. 89.]

2.Bookmakers’ betting levy

• (1)

  The rate of bookmakers’ betting levy imposed by this Act and payable under the Betting Control Act 1954 is —

  • (a)

    in respect of a bookmaker’s turnover from betting on a sporting event or contingency approved under section 4B of the Betting Control Act 1954, the rate of 0.5%; and

  • (b)

    in respect of a bookmaker’s turnover from betting on a designated sporting event approved under the Betting Control Act 1954 section 4A, the rate of 1.5%.

• (2)

  In this section —

turnover has the meaning given in section 14(1) of the Betting Control Act 1954.

[Section 2 inserted: No. 28 of 1998 s. 3; amended: No. 28 of 2009 s. 4 and 5.]

Notes

1         This is a compilation of the Bookmakers Betting Levy Act 1954 and includes the amendments made by the other written laws referred to in the following table.   The table also contains information about any reprint.

Compilation table

Short title	Number and year	Assent	Commencement
Bookmakers Betting Tax Act 1954 2	62 of 1954 (3 Eliz. II No. 62)	30 Dec 1954	30 Dec 1954
Bookmakers Betting Tax Act Amendment Act 1956	49 of 1956 (5 Eliz. II No. 49)	18 Dec 1956	18 Dec 1956
Bookmakers Betting Tax Act Amendment Act 1959	77 of 1959 (8 Eliz. II No. 77)	14 Dec 1959	14 Dec 1959
Bookmakers Betting Tax Act Amendment Act 1970	74 of 1970	17 Nov 1970	1 Jan 1971 (see s. 2)
Reprint of the Bookmakers Betting Tax Act 1954 approved 24 Mar 1971(includes amendments listed above)
Bookmakers Betting Tax Amendment Act 1990	59 of 1990	17 Dec 1990	1 Aug 1989 (see s. 2)
Acts Amendment (Racing and Betting Legislation) Act 1995 Pt. 4	63 of 1995	27 Dec 1995	28 Jun 1996 (see s. 2 and Gazette 25 Jun 1996 p. 2901)
Acts Amendment (Betting Tax) Act 1995 Pt. 2	64 of 1995	27 Dec 1995	28 Jun 1996 (see s. 2 and Gazette 25 Jun 1996 p. 2901)
Bookmakers Betting Levy Amendment Act 1998	28 of 1998	30 Jun 1998	30 Jun 1998 (see s. 2)
Reprint of the Bookmakers Betting Levy Act 1954 as at 6 Sep 2002(includes amendments listed above)
Bookmakers Betting Levy Amendment Act 2009	28 of 2009	23 Nov 2009	Act other than s. 1, 2 and 5: 1 Sep 2008 (see s. 2(c)); s. 1 and 2: 23 Nov 2009 (see s. 2(a)); s. 5: 24 Nov 2009 (see s. 2(b))
Reprint 3: The Bookmakers Betting Levy Act 1954 as at 23 Oct 2015 (includes amendments listed above)
This Act was repealed by the Betting Tax Assessment Act 2018 s. 30 (No. 37 of 2018) as at 1 Feb 2019 (see s. 2(b) and Gazette 25 Jan 2019 p. 193)

2         Now known as the Bookmakers Betting Levy Act 1954; short title changed (see note under s. 1).

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)

turnover......................................................................................................................... 2(2)