Bookmakers (Taxation) Amendment Act 1939 (NSW)

BOOKMAKERS (TAXATION)

AMENDMENT ACT.

Act No. 22, 11)39.

An Act to amend the Bookmakers (Taxation) Act, 1917-1937, in certain respects; and for purposes connected therewith. [Assented to, 1st November, 1939.]

(Taxation) Amendment Act, 1939." (2)

BE it enacted by the King's Most Excellent Majesty, lative Council and Legislative Assembly of New South by and with the advice and consent of the Legis-	Wales in Parliament assembled, and by the authority of
the same, as follows :—

1 . (1) This Act may be cited as the "Bookmakers

(2 ) The Bookmakers (Taxation) Act, 1917-1937, as

amended by this Act, may be cited as the Bookmakers
(Taxation) Act, 1917-1939.

2 . The Bookmakers (Taxation) Act, 1917-1937, is amended by inserting next after Par t I V the following new Part:—

PABT IVA.

COLLECTION OF TAX IMPOSED BY THE RACING TAXATIOX

(BETTING TAX) ACT, 1939.

19A. This Par t shall commence upon the date of commencement of the Racing Taxation (Betting Tax) Act, 1939.

19B. (1) Subject to subsection two of this sec­

tion—

(a) the provisions of Part I I I of this Act; and

(b) the provisions of the regulations made thereunder for the time being in force or as altered or added to from time to time for the purposes of this Par t pursuant to the provisions of section sixteen of this Act,

shall apply to and in respect of the levying, collec­ tion and payment of the tax imposed by the Racing Taxation (Betting Tax) Act, 1939.

(2) For the purposes of such application,

Par t I I I of this Act shall be deemed to be amended as follows:—

(a) by omitting section ten;

(b)	by omitting from subsection one of section
makers ' Taxation) Act, 1932" and by in­ twelve the words " the Finance (Book­

serting in lieu thereof the words " the Racing Taxation (Betting Tax) Act, 1939";

(c) (i) by omitting from subsection two of section thirteen the words " the Book­ makers (Taxation) Amendment Act, 1932" and by inserting in lieu thereof the words " the Racing Taxation (Bet­ ting Tax) Act. 1939";

(ii)

(ii)   by omitting from paragraph (a) of the

same subsection the word " s t a tu to ry" ;

(iii)   by omitting from the same subsection all words following the words " a s are prescribed";

(d)	by omitting from paragraph (b) of section
fifteen the word "s ta tu tory ."