Racecourses Act of 1923 (14 Geo v No. 23) (Qld)

10526 ss. 1, 2. GAMING. Racecourses Act. 14 GEO. V. No. 23, FRUIT MARKETING ORGANISATION. See PRIMARY PRODUCE. GAMING. 14NGo.eo2. 3. V. An Act to impose certain Taxes in connection with THE RACE- COURSES ACT OF 1923. Bookmakers and Betting and certain Restric- tions on Bookmakers and Betting; to Amend *" The Totalisator Restriction Act of 1889" and t" The Totalisator Tax Act, 1892" in certain particulars; and for other purposes. [ASSENTED TO 17TH OCTOBER, 1923.] B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows :- Short title 1. This Act may be cited as "The Racecourses Act amnedncceomrne· nt of 1923." of Act. This Act shall come into operation on a date to be fixed by the Governor in Council by Proclamation published in the Gazette. Interprets, 2. In this Act,unless the context otherwise indicates, tion. the following terms have the meanings set against them respectively, that is to say :-' Bookmaker. " Bookmaker" includes any person who carries on the business of or acts as a bookmaker or turf commission agent, or who gains or endeavours to gain his livelihood wholly or partly by betting or making wagers; Corn. missioner. "Commissioner"-The Commissioner of Stamp Duties under t" The Stamp Acts, 1894to 1918' ~ : the term includes a Deputy Commissioner under those Acts; Minister. " Minister" - The Attorney - General or other Minister of the Crown for the time being administering this Act; * 53 Vic. No. 2, supra, page 815. t 56 Vie. No. 15, supra, page 816. t 58 Vie. No. 8 and Amending Acts, 8upra, page 8939.

GAMING. s.3. 10527 1923. Racecourses Act. "Permit," used in relation to bookmakers, includes Permit. a permit, license, registration, or other authority by whatever name called, and whether oral or in writing, granted by a racing club to a bookmaker to carry on his business as such; "Prescribed"-Prescribed by this Act or by Prescribed. regulations made thereunder; " Racecourse"-Land used for race meetings, and Racecourse. to which admission is granted by payment of money, by ticket, or otherwise; "Race meeting"-Meeting for h()rse racing or Race. pony racing, or trotting contests; meetmg. "Racing club" includes any individual person Racing club. and any club, association, or body of persons, whether incorporated or not, promoting or controlling or formed for promoting or con- trolling horse racing, pony racing, or trotting contests, or holding or formed for holding race meetings; "Registered club "-A racing club whose race Registered meetings are conducted under the rules of club. the Queensland Turf Club, the Central Queensland Racing Association, the North Queensland Racing Association, or the Downs and South-Western District Racing Associa- tion, or such other racing club as the Governor in Council determines; " Registered racecourse"-A racecourse whereon B.egistered only race meetings conducted by a registered racecourse. club are held; " Saddling paddock" includes the lawn and grand- Sa~ ~lin~ stand of any racecourse, or where a racecourse pa oc. is not divided into sections, includes the whole of the racecourse ; " Unregistered club"-A racing club other than a Unregistered registered club; club. "Unrteh. gainstaerreegdl. srtearcee c c l roaucresceo"u-rAse; racecourse other Urancerecgoiusrtseer.ed "This Act' '-This Act and all regulations made This Act. thereunder. 3. (1.) Every person who at any tim.e after the Tax on passing of this Act and in the financial year ending the bookmakers.

10528 S.3. GAMING. Racecourses Act. 14 GEO. V. No. 23, thirtieth day of June, one thousand nine hundred and twenty-four, or in any subsequent financial year, has a permit to carry on business or to act as a bookmaker at race meetings on a racecourse granted at any time by a racing club shall, for each such year in which he has such permit, pay to His Majesty a tax of the amount following ;- (a) If the permit is for the saddling paddock of a registered racecourse situated within a radius of twenty miles from the General Post Office, Brisbane, fifty pounds; If for the leger reserve of a registered racecourse situated as last aforesaid, twenty-five pounds; If for any other part of a registered racecourse situated as last aforesaid, five pounds; (b) If the permit is for the saddling paddock of an unregistered racecourse situated within a radius of twenty miles from the General Post Office, Brisbane, twenty-five pounds; If for any other part of an unregistered racecourse situated as last aforesaid, ten pounds; (c) If the permit is for the saddling paddock of a race- course situated within a radius of ten miles from the Post Office, Ipswich, Rockhampton, Toowoomba, or Townsville, or such other places as may be determined by the Governor in Council, as the case may be, fifteen pounds; If for any other part of a racecourse situated as last aforesaid, seven pounds; (d) If the permit is for a racecourse situated elsewhere within the State than as abovementioned, five pounds, which tax shall be deemed to have been paid for the same year in respect of all such racecourses: Provided that- (i.) Every tax paid under this Act in respect of any section of a registered racecourse shall also be deemed to have been paid for the same year in respect of any other section of the same or any section of any other registered racecourse in respect of which other section or section the same amount or a lesser amount of tax is imposed by this Act;

GAMING. s.3. 10529 1923. Racecourses Act. (ii. \ Every such tax paid in respect of any section of an unregistered racecourse shall also be deemed to have been paid for the same year in respect of any other se::;tion of the same or any section of any other unregistered racecourse in respect of which other section or section the same amount or a lesser amount of tax is imposed by this Act ; (iii.) A bookmaker who has received a permit and paid the tax in any year in respect of any section of a registeren racecourse sha1l 1 on receiving in the same year a permit in respect of any other section of the same or any other registered racecourse for which a higher amount of tax is imposed by this Act, be liable to pay for such year in respect of such lastmentioned permit only the difference between the tax so paid and that imposed by this Act for such year in respect of a permit for such other section; (iv.) A bookmaker who has received a permit and paid the tax in any year in respect of any section of an unregistered racecourse shall, on receiving in the same year a permit in respect of any other section of the same or any other unregistered racecourse for which a higher amount of tax is imposed by this Act, be liable to pay for such year in respect of such lastmentioned permit only the difference between the tax so paid and that imposed by this Act for such year in respect of a permit for such other section (2.) The taxes imposed by this eection may from time to time be varied, but not by way of increase, by the Governor in Council by Order in Council published in the Gazetle, having regard to the location of the racecourse or as to the part thereof in respect of which the permit to carry on betting is granted or to such other conditions as the Governor in Council thinks fit. (3.) Every racing club shall, at the times and in the Declar~ tion manner prescribed by regulations, forward to the Commis- ~ fu~ : . cmg sioner a declaration showing, inter alia, the name and address of every person to whom a permit has been granted by such club to carry on business or to act as a book- maker, and for any failure so to do any such club shall be guilty of an offence against this Act and be liable to a penalty not exceeding one hundred pounds.

10530 s.4. GAMING. Racecot~ rses Act. 14 GEO. V. No. 23, (4.) Any person who carries on business or acts as a bookmaker- (i.) Elsewhere than on a racecourse; or (ii.) On any part of a racecourse- (a) Not specially set apart for that purpose by the racing club for the time being holding race meetings thereon; or (b) Without flIst having obtained the proper permit granted by such racing club in respect of such racecourse; shall be guilty of an offence against this Act and be liable to a penalty not exceeding fifty pounds. Stamp duty 4. (1.) There shall be charged, levied, collected, and toinckbeettst. ing paid stamp duty for and in respect of every betting ticket issued by or on behalf of a bookmaker, as follows :- Where such ticket is issued in the saddling paddock of any racecourse situated within a radius of twenty miles from the General Post Office, Brisbane, or within a radius of ten miles from the Post Office, Ipswich, Rockhampton, Toowoomba, or Townsville, or such other place as may be determined by the Governor in Council, threepence. Where such ticket is issued in any other part of any racecourse situated within a radius of twenty miles from the General Post Office, Brisbane, or within a radius of ten miles from the Post Office, Ipswich, Rockhampton, Toowoomba, or Townsville, or such other place as may be determined by the Governor in Council, or in any part of any racecourse situated elsewhere in Queensland, one penny. (2.) The stamp duty in respect of betting tickets may be denoted by impressed stamp upon the material on which any betting ticket is written or otherwise as the Commissioner may direct. Betting tickets to be issued. (3.) Any bookmaker who makes a bet shall- (i.) In the case of cash bets, forthwith issue to the person with whom he bets a betting ticket duly stamped; (ii.) In the case of credit bets, furnish to the Com- missioner within seven days after the last day of each month a return, verified by statutory

GAMING. s.s. 10531 1923. Racecourses Act. declaration, showing the total number of such bets made by such bookmaker during the said month, and accompanied by payment of a sum equal to the amount which such book- maker would have paid in stamp duty if he had issued a betting ticket in respect of each of such bets in the place where such bets were made. (4.) Every bookmaker who fails to comply with the provisions of this section. shall be guilty of an offence against this Act and be liable for each offence to a penalty of not less than two pounds nor more than ten pounds. 5. (1.) All moneys payable by any person under Taxes to be any of the provisions of this Act are hereby declared dH I e S .btMsd a ' J . G le S tt y o . to be debts due to His Majesty by such person; and the amounts respectively of every such tax shall be due and payable accordingly. (2.) If any such tax is not paid to the Commissioner Not paying at the prescribed time, the person liable to pay the same ~ ax when shall be guilty of an offence against this Act and be liable ue. to a penalty not exceeding five pounds for every day during which such tax, or any part thereof,remains unpaid. (3.) If any person- (a) Carries on business or acts as bookmaker on Penalty for any racecourse or on any part thereof with- bookma~ ers out havm· g prevIO. US1y pal· d a11 the t axes ntaoxt.paymg imposed upon him by this Act; or (b) Carries on business or acts as bookmaker on Not any racecourse or part thereof and does not, pro~u~ ing on demand by an official of the racing club recelp • conducting a race meeting on such racecourse, or by any member of the Police Force, produce the Commissioner's official receipt for all taxes imposed upon him by this Act and previously payable by him; he shall be guilty of an offence against this Act, and be Penalty. lia.ble to a. penalty not exceeding fifty pounds. (4.) If any racing club knowingly permits any person Club .. t o carry on b uS.lness or ac t as a b 00 k maker on any abloloowkmlllagker racecourse or any part thereof without having paid all to c.arry on taxes imposed by this Act on persons so carrying on ~ ~:~ ~e: : business or acting as bookmakers, the club shall be liable having paid· to a penalty not exceeding one hundred pounds. tax.

10532 ss. 6,7. GAMING. Raceco'Uj'ses Act. 14 GEO. V. No. 23, Amendment 6. Section five of *" The Totalisator Restriction Act 0/ oNfo5. 3 2. Vic. 1889" is repealed, and the following section is inserted in lieu thereof :- Defi. ni~ ion of "[5.] The term "Racing club" includes any indi- : ;~ b~~ mg vidual person and any club, association, or body of persons, whether in,corporated or not, promoting or controlling or formed for promoting or controlling horse racing, pony racing, or trotting contests, or holding or formed for holding race meetings." Amendment 7. The following amendments are made in t" The o N f o5. 615V.ie. Totalisator Tax Act, 1892," as amended byt"The Totalisator Ta . x Amendment Act o . f 1902":- (i.) Section three is repealed and the following section is inserted in lieu thereof:- Taxes to be " [ 3.] The taxes imposed by this Act shall be under ~ ~ : g! ~ ent the ?are and. manageI?-ent ?f the C.ommissioner of Stamp of.th:e Com- DutIeS (heremafter With hIS deputIeS referred to as the StlSSlOner of Commissioner), who by himself and his officers shall have D~ : ! s. the same powers and authorities for the collection, recovery, and management thereof as he has under §" The Stamp Acts, 1894 to 1918," or any Act amending or in substitution for those Acts or any of them. Powers of Commis- sioner. The powers and authorities conferred on the Com- missioner by this Act shall be in addition to any powers and authorities conferred upon him by the aforesaid Acts." (ii.) After section four the following section is in- serted :- Percentage "[4A.] (1.) There shall be payable to every racing troecbeeived by club authorised to use a totalisator on a racecourse-- racing club. Situated within twenty miles from the General Post Office, Brisbane, a sum not exceeding eight pounds fifteen shillings per centum; or Situated elsewhere within the State, a sum not ox~ eedin~ ten pounds per centum- of all moneys received by the conductor of any authorised totalisator by way of stakes, wagers, or bets on all races at each race meeting of such club. ., 53 Vic; No. 2, supra,page 815. t 56 Vic. No. 15, supra, page 816. t 2 Edw. VII. No. 4, supra, page 818. ~ 58 Vic. No. 8 and Amending Acts, supra, page 8939.

GAMING. S.7. 10533 1923. RaceC01lrses Act. (2.) It shall be the duty of the conductor of the Calculation totalisator (after deducting the prescribed amount of the of dividend. totalisator tax and the percentage mentioned in the last preceding subsection) to pay out, by way of dividend, all moneys received by him by way of stakes, wagers, or bets as aforesaid; Provided that the following rules shall be observed;- (a) Fractions of a shilling less than sixpence shall Fractions. not be paid out. If the fraction thereof is sixpence or upwards, then sixpence thereof shall be paid out; (b) No dividend shall be recoverable or paid except on presentation of the ticket for which the dividend is claimed, or on proof to the satisfaction of the Commissioner of the owner- ship and loss of such ticket; (c) The amount of unpaid fraetions of a shilling as aforesaid so retained, together with the amount )f all unclaimed dividends, shall be paid to the Commissioner in addition to the tax payable under this Act; (d) All unclaimed dividends at any race meeting held within twenty miles from the General Post Office, Brisbane, or within ten miles from the Post Office, Ipswich, Rockhampton, Too- woomba, Towns ville, or Warwick, or such other place or places as the Minister may from time to time direct, shall be paid on the date of such meeting, and all unclaimed dividends at any race meeting elsewhere within the State shall be paid within such time after such meeting as the Commissioner may direct to the person duly appointed in that behalf by the Commissioner to receive the same, or within such further time as the Commissioner may from time to time direct. Every person who makes, authorises, or permits the payment to any person of any dividend which is not calculated in accordance with this subsection shall be guilty of an offence against this Act, and be liable to a penalty not exceeding fifty pounds." (iii.) In sections five, six, eight, and nine the word " Treasurer" is repealed and the word" Commissioner,. is inserted in lieu thereof.

10534 s.8. GAMING. Racecourses Act. 14 GEO. V. No. 23, (iv.) In section five, before the word "secretary" the words" individual person constituting a racing club or in other cases the " are inserted. , The following words are added to the first para- graph of section five :-" the amount of dividends unclaimed as aforesaid, and the amount of unpaid fractions as aforesaid." . The following words are added to the second para- graph of section five :-" together with the amount of unclaimed dividends and the amount of unpaid fractions." (v.) In sections six and eight, before the word " secretary" where it first occurs the words "individual person constituting a racing club or in other cases the" are respectively inserted; also, before the word" jointly" the words" in the case of such individual person per- sonally and in other cases" are respectively inserted; also, after the word "tax" the words "unclaimed dividends and unpaid fractions." are respectively inserted. (vi.) In section seven, before the word "secretary" the words " individual person constituting a racing club or in other cases the " are inserted. (vii.) In section nine, after the word "tax" where it first occurs the word "is" is repealed and the word61 " and the unclaimed dividends and unpaid fractions are" are inserted in lieu thereof; also before the word "secretary" where it first occurs the words" individual person constituting a racing club or in other cases the" are inserted ; also, after the word "Club" where it first occurs the words" such individual person or" are inserted; also, after the word "tax" where it secondly and thirdly occurs the words "unclaimed dividends or unpaid fractions" are respectively inserted; also, after the word "remains" the words" or remain" are inserted. Construc. (viii.) This section shall be read as one with *" The stieocntioonf. Totalisator Tax Act, 1892" as amended by t"The Totalisator Tax Amendment Act of 1902." Taxes to be 8. The taxes imposed by this Act shall be under : a~ e: g!:ent the care and management of the Commissioner, who by of. t~ e Com- himself and his officers shall have the same powers and ~ : :~ ner of authorities for the collection; recovery, and management Duties. iF 56 Vic. No. 15, 8upra, page 816. t 2 Edw. VII. No. 4, 8upra, page 818.

GAMING. s.9. 10535 1923. Racecmtrses Act. thereof as he has under *" The Stamp Acts, 1894 to 1918," or any Act amending or in substitution for those Acts or any of them. The powers and authorities conferred on the Com- Powers of missioner by this Act shall be in addition to an 0 v ,1 D f~ ' owers S C l : o 0 n m e m r. is· and authorities conferred upon him by the aforesaid Acts. 9. (1.) The Governor in Council may from time to Regulations. time make all such Orders in Council and regulations as he deems necessary or expedient for giving dne effect to this Act or t" The Totalisator l1ax Act, 1892," and any amendments thereof. (2.) 'Vithout limiting the generality of the foregoing provision, such regulations may provide for- (i.) The appointment of inspectors of totalisators, and their powers and duties; (ii.) The regulation and management of totalisators; (iii.) The payment of dividends on races to certain stated maximum fractions; (iv.) The price of totalisator tickets; (v.) The information to be shown on totalisator tickets; (vi.) On what horses dividends shall be paid, and the percentage on each; (vii.) The posting of dividends; (viii.) The time within which dividends shall be paid; (ix.) Prohibiting the conductor of any totalisator or any of his employees or employees of the racing club from betting or wagering with the totalisator ; (x.) The settlement of disputes in connection with totalisators; (xi.) The issue by racing clubs of permits to persons to carry on the business of or act as book- makers in respect of racecourses, and the terms and conditions on which the same may be issued, suspended, or cancelled. (3.) All such Orders in Council and regulations shall, upon publication in the Gazette, have the same effect as " 58 Vic. No. 8 and Amending Acts, 8upra, page 8939. t 56 Vie. No. 15, 8upra, page 816.

10536 Proseeu- tions. s.10. GAMING. Racecourses Act. 14 Geo V. No. 23, 1923. if they were enacted in this Act, shall be judicially noticed, and shall not be questioned in any proceedings whatsoever. A copy of all such Orders.in Council and regulations shall be laid before Parliament within fourteen days after the publication thereof, if Parliament is then sitting; and if not, then within fourteen days after the commencement of the next sesf.3ion thereof. If the Legislative Assembly passes a resolution disallowing any such Order in Council or regulation, of which resolution notice has been given at any time within fourteen sitting days of the Assembly after such Order in Council or regulation has been laid before it, such Order in Council or regulation shall thereupon cease to have effect, but without prejudice to the validity of anything done thereunder in the meantime. (4.) Any such Order in Council or regul~ tioni' l may 03 of a local nature and limited in ~pplication to a, particular locality, or to a particular class of persons. acts, or things. (5.) The regulations may impose a penalty for any breach thereof, and may also impose different penalties in case of successive breaches. But no such penalty shall exceed fifty pounds. . (6.) The regulations may provide that, in addition to a penalty, any expense incurred by His Majesty in consequence of a breach of this Act or the regulations, or in doing of any act directed by this Act or the regulations to be done by any person and not done by him, shall be paid by the person committing such breach or failing to do such act. (7.) The regulations may prescribe for~ - : s to be used for the purposes of this Act; and every such form shall be deemed sufficient f(l)r the purpose in respect of which it is prescribed to be used. (8.) All such Orders in Council and regulations shall have full effect, notwithstanding anything in any other Act, whether general or local, or any by-laws or regula- tions made thereunder. 10. All offences against this Act may be prosecuted by complaint in a summary way under *" The JU8tices Act8, 1886 to 1909." " 50 Vic. No. 17 and Amending Acts, supra, page 1132.