Racecourses Admission Tax (Amendment) Act 1930 (NSW)

Racecourses Admission Tax (Amendment) Act. 431

EACECOURSES ADMISSION TAX

(AMENDMENT) ACT.

Act No. 28, 1930.

An Act to afford relief to certain racing clubs in the Newcastle district, and trotting clubs ‘ '

in the Metropolitan district; to remit certain taxation due in respect of the Menangle Park Racecourse, and to place in certain respects and for certain purposes of certain Acts that racecourse in the position of a racecourse situate beyond forty miles from the General Post Office, Sydney; to amend the Racecourses Admission Tax Act, 1920, and certain other Acts; and for purposes connected therewith. [Assented to, 23rd June, 1930.]

T ) E it enacted by the King’s [Most Excellent Majesty,

by and Avitb tbe advice and consent of the Legis­

lative Council and Legislative Assembly of New South

Wales in Parliament assembled, and by tbe authority of

the same, as follows

1 . This Act may be cited as tbe “ Eacecourses short title.

Admission Tax (Amendment) Act, 1930.”

2 . The Racecourses Admission Tax Act, 1920, as Ameuament

amended by subsequent Acts, is amended—

(a) (i) by omitting paragraph (b) of section four, sec. 4.

also tbe word “ and ” preceding that para- (Arpiicaiioii

_	graph ;
(ii)	by inserting in tbe same section im­ mediately before tbe proviso the following

■	paragraphs :—
“ This Act shall also apply to the race­ course of the Newcastle Jockey Club Limited, at Newcastle.

This

482                 Racecourses Admission Tax (Amendment) Act,

’ This Act sliall not apply to the race­ course used by the Menangle Park Racing Company Limited, at the commencement of the Racecourses Admission Tax (Amend­ ment) Act, 1930.”

See. 6.	(b) by inserting at the end of section six the fol­
(Rate of tax

on sums lowing new subsection:—

paid for	(2)	In the case of the racecourse of the
admission.)

Victoria Park Racing and Recreation Grounds Company Limited, when such racecourse is

■ used by the Australian Trotting Club, and in the case of the racecourse of the New South Wales Trotting Club Limited, arid of the racecourse of the Newcastle Jockey Club

■ Limited, the taxes set out shall be abated—

(a)	in the case of the tax on the sum paid for admission into the leger reserve— by the sum of sixpence ; and
(h)	in the case of the tax on the sum paid for admission into the saddling paddock— where the person admitted is a male, by the sum of one shilling, and where

. the person admitted is a female, the sum of ninepence.

Amendment 3 . The Pinauce (Taxation) Act, 1915, as amended

of Act No. 57, i ) y subsequent Acts, is amended as follows :—

Sec. 6.	(a) by omitting from section six the words '*or
(Tax on racing

clubs and	within twenty miles from the post office,
associations.)	Newcastle ” ;

(b)	by omitting from the same section the words “ and beyond twenty miles from the post office, Newcastle ” ;
(c)	by inserting at the end of the same section the following new subsection : —

(2) The racecourse used by the Menangle Park Racing Company Limited at the com­ mencement of the Racecourses Admission Tax (Amendment) Act, 1930, shall for the purposes of this Act be deemed to be situate beyond forty miles from the General Post Office, Sydney.

Racecourses Admission Tax (Amendment) Act. 433

4 . The Bookmakers (Taxation) Act, 1917,

amended— ^

(a) by inserting at the end of section four the Sec. 4. following new subsection:—

(2) This section shall not extend to a hook- maker so registered, in respect of any license issued by the racing club managing the Menangle Park Racecourse.

(b) by inserting at the end of section five the sec. s, following new subsection :—

(2) This section shall not extend to a book­ maker so registered in respect of any license issued by the racing club managing the Menangle Park Racecourse.

(c) by inserting at the end of section nine the Sec. 9. following new subsection :—

(2) This section shall extend to a bookmaker who carries on his business at any race meeting held on the Menangle Park Racecourse.

5 . The Pinance Taxation Management Act, 1915, as Amendment

amended by subsequent Acts, is amended—

(a) by inserting at the end of section 8a the sec. sa. following new subsections :—

(3) A bookmaker who, on or after the first day of January, one thousand nine hundred and tliirty-one, carries on his business as such on any racecourse or part thereof shall, unless he has previously affixed his signature to the said receipt in the presence of a person authorised hy the regulations to act as witness to such signature, be liable to a penalty of not less than ten pounds and not exceeding fifty pounds.

(4) If any bookmaker carrying on his business on any racecourse, or part thereof, refuses, on demand by an official of the racing club conducting a I’ace meeting on such racecourse, or by any member of the police force, to wu’ite his signature for pur­ poses of comparison with the signature on any such Treasury receipt, he shall be liable to a penalty of not less than ten pounds and not exceeding fifty pounds.

(b )

434                Racecourses Admission Tax (Amendment) Act.

No. 28, 1930.

(b) by inserting next after section 8b the following

New 8. 8c.	new section;—
Penalty for

carrying on	8c. Any bookmaker who carries on his racecourse or part thereof shall, unless he is the holder of a license, certificate of regis­ tration, or permit authorising him so to do, and issued by the racing club or racing asso­ ciation conducting such race-meeting, be liable to a penalty of not less than ten pounds and not exceeding fifty pounds.
business
without	business as such at a race-meeting on any
license, &c.
The fee payable for such license, certificate of registration, or permit, shall be as pre­ scribed by tbe rules of the racing club or racing association, or where there are no such rules, shall be as fixed by resolution of the committee of such club or association.

Kemissionof 0 . Tlic following debts to the Crown are hereby

certaintaxa.	r e m i t t e d : —	'	‘
respect of

Menangle	(a) Any moneys due at tbe commencement of this Act by the Menangle Park Racing Company .Limited in respect of taxes under tbe Race­ courses Admission Tax Act, 1920 ; and
P«ark Race*
(b) so much of any tax imposed on such company by section six of the Pinance (Taxation) Act, 1915, unpaid at tbe commencement of this Act as represents the difference between tbe amount of the tax under that section prior to tbe said commencement and tbe amount of tbe tax under that section as amended by this Act.

MOSCHLTO