Finance (Greyhound-racing Taxation) Management (Amendment) Act 1981 (NSW)

FINANCE (GREYHOUND-RACING TAXATION) MANAGE-

MENT (AMENDMENT) ACT, 1981, No. 71

Jleto &outf) Males;

ELIZABETHS H REGIN^E

Act No. 71, 1981.

An Act to amend the Finance (Greyhound-racing Taxation) Management
Act, 1931, with respect to the issuing of receipts on payment of tax

28th May, 1981.]

imposed on certain bookmakers; and for other purposes. [Assented to,

ActNo. 71, 1981. 2

Finance {Greyhound-racing Taxation) Management {Amendment).

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

Short title.

1.     This Act may be cited as the "Finance (Greyhound-racing Taxation)

Management (Amendment) Act, 1981".

Commencement.

2.      (J) This section and section 1 shall commence on the date of assent

to this Act.

(2) Except as provided in subsection (1), this Act shall commence on the day appointed and notified under section 2 (2) of the Bookmakers (Taxation) Amendment Act, 1981.

Principal Act.

3. The Finance (Greyhound-racing Taxation) Management Act, 1931, is

referred to in this Act as the Principal Act.

Schedules.

4.      This Act contains the following Schedules:—

SCHEDULE 1.—AMENDMENTS TO THE PRINCIPAL ACT.

SCHEDULE 2.—AMENDMENTS TO THE PRINCIPAL ACT BY WAY OF

STATUTE LAW REVISION.

3   ActNo. 71, 1981.

Finance {Greyhound-racing Taxation) Management (Amendment).

Amendment of Act No. 57, 1931.

5.      The Principal Act is amended in the manner set forth in Schedules 1

and 2.

Savings.

6. Any tax imposed by Part III of the Finance (Greyhound-racing Taxation) Act, 1931, and paid before the day appointed and notified under section 2 (2) of the Bookmakers (Taxation) Amendment Act, 1981, shall be deemed to have been, and always to have been, validly paid.

Savings of Treasury receipts.

A Treasury receipt issued under the Principal Act as in force imme- diately before the day appointed and notified under section 2 (2) of the Bookmakers (Taxation) Amendment Act, 1981, to a person upon payment of the tax imposed by Part III of the Finance (Greyhound-racing Taxation) Act, 1931, being tax payable in relation to a period which as at the day appointed and notified under section 2 (2) of the Bookmakers (Taxation) Amendment Act, 1981, has not expired, shall be deemed to be a bookmakers tax receipt for the purposes of the Principal Act as amended by this Act.

7.

SCHEDULE 1.

(Sec. 5.)

AMENDMENTS TO THE PRINCIPAL ACT.

(1) Section 5, definition of "Bookmakers tax receipt"—

After the definition of "Bookmaker", insert:—

"Bookmakers tax receipt" means a receipt issued to a bookmaker by the Director of the Department of Sport and Recreation on payment by the bookmaker of the tax imposed on him by Part III of the Finance (Greyhound-racing Taxation) Act,

Act No. 71, 1981.

Finance {Greyhound-racing Taxation) Management {Amendment).

SCHEDULE 1—continued.

AMENDMENTS TO THE PRINCIPAL ACT—continued.

(2) Section 7—

Omit the section, insert instead:—

Payment of tax.

7. (1) A person liable to pay any tax under Part III of the Finance (Greyhound-racing Taxation) Act, 1931, shall pay the tax to the Minister.

(2) The amount of any tax paid to the Minister under sub- section (1) shall be carried to the Consolidated Revenue Fund.

(3) (a) Section 9 (2 )—

Omit "on or after the said day".

(b) Section 9 (2)—

Omit "Treasury receipt", insert instead "bookmakers tax receipt".

(c) Section 9 (3) —

Omit "said receipt", insert instead "bookmakers tax receipt re- ferred to in subsection (2)".

(d) Section 9 (4)—

Omit "any such Treasury receipt", insert instead "the book-

makers tax receipt referred to in subsection (2)".

(4) Section 1 1A—

After section 11, insert : —

11A. (1 ) Any bookmaker's clerk who carries on his business as a
bookmaker's clerk at a race meeting on any racecourse or part

thereof shall, unless he is the holder of a license, certificate of

925-30

5   Act No. 71 , 1981.

Finance (Greyliouiul-racini> Taxation) Management (Amendment).

SCHEDULE \—continued.

A M E N D M E N T S TO HIE PRINCIPAL ACT—continued.

registration or permit authorising him to do so and issued by the Greyhound Racing Control Board, be liable to a penalty not exceeding S100.

(2) The lee payable for such a license, certificate of registration or permit shah be as prescribed by the rules of the Greyhound Racine Control Board.

SCHEDULE 2.

(Sec. 5.)

A M E N D M E N T S TO THE PRINCIPAL A C E BY WAY OE STATUTE LAW

REVISION.

( I ) (a) Long t i t l e -

Omit "to make further provision as to the collection of the

Winning P.ets Tax;".

(b) Long title—

Omit "the Winning Bets Taxation (Management) Act, 1930.".

(2) (a) Section 1 (1) —

Omit " 1 9 3 1 ; ". in.,ert instead "1931 ' ." .

(b) Section i (2) —

From the matter reiatim: to Part V. omit " - 1 9 3 I " .

3) Section 3 (1) —

Omit the subsection.

Act No. 71 , 1981. 6

Finance (Greyhound-racing Taxation) Management (Amendment).

SCHEDULE 2—continued.

A M E N D M E N T S TO THE PRINCIPAL A C T BY WAY OF STATUTE LAW

REVISION—continued.

(4) (a) Section 5, definition of "Racecourse"—

O m i t " - 1 9 3 1 " .

(b) Section 5, definition of "Saddling paddock"—

From paragraph (a) ( i i) , omit "live", insert instead " 5 " .

(5) Sections 9, 1 1 —

Omit "one hundred dollars" wherever occurring, insert instead

"$100".

(6) Sections 9 ( 3 ) , ( 4 ) , 1 1 —

Omit "twenty dollars'" wherever occurring, insert instead "$20".

( 7) Section 10—

Omit "two hundred dollars", insert instead "$200".

(8) Part V, heading—

Omit " -1931" .