Bookmakers (Taxation) Amendment Act 1932 (NSW)
BOOKMAKERS (TAXATION)
AMENDMENT ACT.
Act No. 20, 1932.
An Act to provide for the collection of the tax imposed by the Finance (Bookmakers' Taxa tion) Act, 1932; to suspend the collection of the Winning Bets Tax in respect of bets on horse-racing and greyhound-racing held after the commencement of the said Act; to reduce the stamp duty upon betting tickets; to amend the Bookmakers (Taxa tion) Act, 1917, and certain other Acts; and for purposes connected therewith. [As sented to, 26th September, 1932.]
| it enacted by t h e K i n g ' s Mos t Exce l l en t Majes ty , la t ive Council and Legis la t ive Assembly of | BE | by and wi th the advice a n d consent of t h e Legis |
N e w Sou th
| Wales in | P a r l i a m e n t | assembled, and b y | t h e | au thor i ty | of |
t h e same, as follows :—
| 1 . | (1) This Act may be cited as the | " B o o k m a k e r s |
(Taxa t ion) Amendment Act, 1932."
| 2 . Winn ing bets tax shall not be collected in respect of any bets made af ter the commencement of this Act or in respect of any bet made before such commencement upon any event or contingency to be determined af ter such commencement, and except as provided in subsection two of section th i r teen of the Bookmakers (Taxat ion) | Act |
(2) This Act shall commence on the da te of the commencement of the F inance (Bookmakers ' Taxa t ion) Act, 1932.
(3) The Bookmakers (Taxat ion) Act, 1917, as amended by subsequent Acts and by this Act, m a y be cited as the Bookmakers (Taxat ion) Act, 1917-1932.
Act, 1 9 1 7 , as inser ted by this Act, no r e tu rns of such bets need be made under the Winn ing Bets Taxa t ion (Manage ment) Act, 1 9 3 0 , or any amendment of t ha t Act, or any regulat ion made under any such Act.
3. ( 1 ) The Bookmakers (Taxat ion) Act, 1 9 1 7 , as
amended by subsequent Acts , is fur ther amended—
(a) by inserting next after section nine the follow
ing new P a r t : —
P A R T I I I .
COLLECTION OF TAX IMPOSED BY THE FINANCE
(BOOKMAKERS' TAXATION) A C T , 1 9 3 2 . 1 0 . This P a r t shall commence on the da te of commencement of the Finance (Bookmakers '
Taxa t ion) Act, 1 9 3 2 . 1 1 . I n th is P a r t , unless the context or sub jec t -mat ter otherwise indicates or requires ,—
" B a c k e r " means any person who makes a
bet wi th a bookmaker.
" B e t " means any stake, pledge, or wager in money made between a backer and a bookmaker upon any event or con t ingency of or re la t ing to a horse race, or to greyhound-rac ing as denned in the Gaming and Be t t ing Act, 1 9 1 2 -
1 9 3 1 .
" H o r s e r a c e " includes pony race and t ro t
t ing contest.
" P r e s c r i b e d " means prescr ibed under this
Act or the regula t ions made there
under .
1 2 . ( 1 ) The t ax imposed by the F inance
(Bookmakers ' Taxa t ion) Act, 1 9 3 2 , shall be pa id by the bookmaker to the Colonial T rea su re r .
(2) E v e r y amount of such t a x payable shall be a debt due from the bookmaker to His Majesty , and shall be pa id to the Colonial Trea s u r e r within seven days af ter the de te rmina t ion of the event or contingency in re la t ion to which the t a x becomes payable or within such other per iod as may be prescr ibed, and shall be r e coverable in any court of competent jur isdict ion.
If
If the payment is not made within such t ime
an addi t ional paymen t amount ing to ten pe rcentum of the amount unpa id shall be payable
to the Colonial T reasu re r . (3) I n any action for the recovery of any such t ax it shall not be competent for the de fendant to plead, and the court shall not take judicial notice of any law re la t ing to gaming which but for this section might be pleaded or noted judicially in answer to or avoidance of the claim in such action.
13. (1) E v e r y bookmaker shall keep in the prescr ibed manne r the prescr ibed wr i t t en record, se t t ing out the t rue and accurate pa r t iculars of every bet made with him, dist in guishing there in the respective horse races or g reyhound races in connection with which the bets so entered a re made with him, together wi th such other par t i cu la rs as a re prescr ibed.
(2) Wi th in the prescr ibed per iod af ter the
de terminat ion of any event or contingency upon which a bet was made with a bookmaker, whether such bet was made before or af ter the com mencement of the Bookmakers (Taxat ion) Amendment Act, 1932, the bookmaker shall fo rward or deliver to the Colonial Treasure r—
(a)
the original sheet of the prescribed wr i t ten record, accompanied by a s tatu to ry declarat ion of the bookmaker, ver i fying the correctness and accuracy of the
en t r i e s ;
and
(b) such other returns (if any) verified in like manner as a re prescribed.
I n the applicat ion of this subsection to or in respect of a bet made with a bookmaker before the commencement of the Bookmakers (Taxa tion) Amendment Act, 1932, a reference to the prescr ibed wr i t t en record shall he construed as a reference to the prescr ibed wr i t ten record required to be kept by the bookmaker under sub section one of section four of the Winn ing Bets
Taxa t ion
Taxat ion (Management) Act, 1930, as amended by the F inance (Greyhound Racing Taxat ion) Management Act, 1931.
14. (1) E v e r y bookmaker and every servant or agent of such bookmaker having the custody or control of any book, document, or other record containing any ent ry re la t ing to a bet made with such bookmaker shall pe rmi t any person author ised in wr i t ing by the Colonial Treasure r , ei ther general ly or in a pa r t i cu la r case, to inspect and take copies of any such book, document, or record ei ther upon a racecourse or elsewhere.
(2) A n y officer of police and any pe r son author ised in wr i t ing by the Colonial T reasu re r , e i ther general ly or in a pa r t i cu la r case may, e i ther upon a racecourse or elsewhere demand the product ion of any book, document, or record which he has reasonable grounds for believing is being, or has been used for the purpose of making entr ies concerning bets , and may, if any breach of this Act or the regulat ions appea r s to him to have been committed, re ta in possession of the book, document, or record.
(3) A n y person so author ised in wr i t ing by the Colonial T r e a s u r e r may a t all reasonable times enter any racecourse for the purpose of exercising the powers and functions conferred upon h im by th is section.
(4) A n y person who wilfully delays or
obstructs such officer of police or person so
power given under this section, or who fails to author ised in wr i t ing in the exercise of any produce any such book, document, or record when so requested, shall be liable to a pena l ty not exceeding one hundred pounds .
15. E v e r y bookmaker who— (a)
fails or neglects to comply with any pro vision of this Ac t ; or
(b)
makes any false s ta tement in a. s t a tu to ry declarat ion requi red to be furnished by
section th i r teen, shall be liable to a penal ty not exceeding one
hundred pounds.
16. (1) The Governor may make regulat ions not inconsistent wi th this Act prescr ib ing any ma t t e r s which by this Act a re required or author ised to be prescr ibed or which are necessary or convenient to be prescr ibed for giving effect to the provisions and objects of this Act, and without l imit ing the genera l i ty of the foregoing power the Governor may make
regulat ions prescr ibing—
(a)
the form and contents of the written record required to be kept by a book maker , and the manner in which the same is to be kept, used and verified;
(b)
the retention for a reasonable period of books, records and documents used by a bookmaker in connection with his cal l ing;
(c) the method of de terminat ion of the amount of tax in the event of the loss or destruct ion of the prescr ibed record or any copy thereof;
(d)
penalties for the evasion or attempted evasion by a n y person of any provision of the Act or regulat ions , or for the mak ing of any false en t ry in any prescr ibed record in respect of any bet, or for fail ing to enter any bet in the prescr ibed
wr i t ten record.
(2) The regula t ions may impose a penal ty
not exceeding one hundred pounds for anybreach thereof, and may also author ise the
in respect of any evasion of the Act, or the cour t before which any such penal ty is recovered making of any false r e t u r n or en t ry to prohibi t a bookmaker or his clerk from car ry ing on his business for such per iod as to the court seems jus t , and to impose fur ther penal t ies not exceed ing five hundred pounds or impr isonment not exceeding twelve months , to enforce such p ro hibition.
The regulat ions may also provide tha t where
the court makes an order prohibi t ing a book
maker or his clerk from car ry ing on his business,
any
a n y license or pe rmi t to bet held by the book maker or any license to act as a bookmaker ' s clerk, as the case may be, shall be deemed to be cancelled, and tha t no license or permi t to bet or license to act as a bookmaker ' s clerk, as the case may be, shall be issued to such bookmaker or clerk dur ing the per iod for which the court has ordered t ha t he should be prohibi ted from car ry ing on his business.
(3) The regula t ions shall—
(a) be published in the Gazet te ;
(b) take effect from the date of publication, or from a la ter da te specified in the regu lations ; (c) be laid before both Houses of Parliament within fourteen s i t t ing days, if Par l ia ment is then in session, and if not, then within fourteen s i t t ing days after the commencement of the next session. If e i ther House of Pa r l i amen t passes a resolu tion of which notice has been given at any t ime within fifteen s i t t ing days af ter the regulat ions have been laid before such House disallowing any regulat ion or p a r t thereof, the regulat ion or p a r t shall thereupon cease to have effect.
17. Any penal ty imposed by this Act or the
regula t ions may be recovered in a summarymanner in any court of pe t ty sessions holden
before a police or s t ipendiary mag i s t r a t e .
(b) (i) by inser t ing next before section one the short
h e a d i n g : ' ' P a r t I .—Pre l iminary ' ' ; (ii) by inserting in the same section after the
figures " 1 9 1 7 " the hyphen and figures " - 1 9 8 2 " ;
(iii) by omitting from the same section, the word " I t " and by inser t ing in lieu thereof the
words " P a r t s I and I I of this A c t " ;
(c) by inserting next after section two the short
h e a d i n g : " P a r t I I .—License T a x " ;
(d)
(d) (i) by omit t ing from section three the word
" f i f t y " and by inser t ing in lieu thereof the
word " s e v e n t y " ; (ii) by omitting from the same section the word
" t w e n t y " and by inser t ing in lieu thereof
the word " twen ty -e igh t ' ' ; (iii) by omitting from the same section the word
" f i v e " and by inser t ing in lieu thereof the
word " s e v e n " ;
(e) (i) by omit t ing from section four the word
" t w e n t y " and by inser t ing in lieu thereof
the word " t w e n t y - e i g h t " ; (ii) by omitting from the same section the word " t e n " and by inser t ing in lieu thereof the
word " f o u r t e e n " ;
(f) (i) by omit t ing from section five the word (
, ' " t w e n t y " and by inser t ing in lieu thereof
the word " t w e n t y - e i g h t " ;
(ii) by omitting from the same section the word " t e n " and by inser t ing in lieu thereof the
word " f o u r t e e n " ;
(g) (i) by omit t ing from section six the word
" t w e n t y " and by inser t ing in lieu thereof the word " t w e n t y - e i g h t " ; (ii) by emitting from the same section the word " t e n " and by inser t ing in lieu thereof the
word " f o u r t e e n " ;
(h) (i) by omit t ing from section seven the word
" t e n " and by inser t ing in lieu thereof the word " f o u r t e e n " ; (ii) by omitting from the same section the word
" f i v e " and by inser t ing in lieu thereof the
word " s e v e n " ;
(i) (i) by omit t ing from section eight the word
" t e n " and by inser t ing in lieu thereof the
word " f o u r t e e n " ; (ii) by omitting from the same section the word
" f i v e " and by inser t ing in lieu thereof the
word " s e v e n " ;
(i)
(J)
(i)
by omitting from section nine the word "ten" and by inser t ing in lieu thereof the word " f o u r t e e n " ;
(ii) by omitting from the same section the word
" f i v e " and by inser t ing in lieu thereof the
word " seven . "
(2) The amendments made by p a r a g r a p h s (d) to
(j) inclusive of subsection one of this section shall not be construed to increase the taxes payable unde r the Book makers (Taxa t ion) Act, 1917, as amended by the Book makers Taxa t ion (Amendment) Act, 1920.
(3) The Bookmakers Taxa t ion (Amendment) Act, 1920, shall cease to have effect with respect to payments of t ax to be made af ter the commencement of this Act , and which a re made in accordance with P a r t I I of the Bookmakers (Taxa t ion) Act, 1917-1932.
4 . (1) (a) The S t a m p Duties Act, 1920-1931, is
amended—
(i) by omit t ing the figure " 3 " from the m a t t e r appea r ing in the Second Schedule under the heading " B e t t i n g T i c k e t s " and by inser t ing in lieu thereof the figure " 1 " ;
(ii) by omit t ing the figure " 1 " from the same m a t t e r and by inser t ing in lieu thereof the figure " 1 / 2 . " (b) The S t a m p Dut ies Act, 1920-1931, a s
amended by this Act, may he cited as the " S t a m p Duties
Act, 1920-1932."(2) The F inance (Greyhound-racing Taxa t ion) Act, 1931, is amended—
(a)
by omit t ing from section eight the word " t h r e e p e n c e " and by inser t ing in lieu thereof the
words " o n e p e n n y " ; (b) by omitting from the same section the words
" o n e p e n n y " and by inser t ing in lieu thereof
the words " o n e ha l f -penny . "
F I N A N C E
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