Finance Taxation Management (Amending) Act 1917 (NSW)

FINANCE TAXATION MANAGE­

MENT (AMENDING) ACT.

Act No. 17, 1917.

An A c t to a m e n d t h e F i n a n c e T a x a t i o n Manage ­

m e n t Ac t , 1915. [Assented to , 7 t h Novem­

ber , 1917.]

lative Council and Legislative Assembly of New South BE it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis-

Wales in Parliament assembled, and by the authority of the same, as follows :—

1 . This Act may be cited as the '' Finance Taxation

Management (Amending) Act, 1917."

2 . The Finance Taxation Management Act, 1915, is

amended as follows :—

(a)	In section four after " 1915 " insert " the Finance Taxation (Amendment) Act, 1917, or the Bookmakers (Taxation) Act, 1917."
(b)	In section six after "1915" insert "or the Finance Taxation (Amendment) Act, 1917" .
(c)	In section seven after " 1915 " insert " or under section three of the Finance Taxation (Amend­ ment) Act, 1917, or under the Bookmakers (Taxation) Act, 1917 " .

(d) At the end of section seven add the following:—
" Provided that the Colonial Treasurer may,
in any case in 'which it may appear to him that
serious hardship would otherwise be caused to
any taxpayer, forego the whole or any part of

such additional tax, or give time for the pay­

ment thereof."

3 . The following new sections are inserted next after

section eight of the said Ac t :—

SA. (1) If any bookmaker, on or after the first business, he shall be liable to a penalty not exceed- ing fifty pounds. day of January, one thousand nine hundred and

eighteen, carries on his business on any racecourse <
or on any part thereof without having previously
paid the tax imposed by the Bookmakers (Taxation)

(2) If any bookmaker carrying on his busi-

ness on any racecourse or part thereof on or after \
the said day docs not, on demand by an official of
the racing club conducting a race-meeting on such
racecourse, or by any member of the police force,
produce the Treasury receipt for the tax payable
under the said Act in respect of his so carrying on
his business, lie shall be liable to a penalty not
exceeding fifty pounds.

Ms. If any racing club on or after the said day knowingly permits any person to cany on the

business of a bookmaker on any racecourse or anyr

part thereof without having paid the tax imposed by the Bookmakers (Taxation) Act, 19L7, on bookmakers so carrying on their business, the club shall Lc liable to a penalty7 not exceeding one

hundred pounds.