Racing (Amendment) Act 1937 (NSW)

480 Racing (Amendment) Act.

RACINCit (AMENDMENT) ACT.

Act No. 39, 1937.

George VI, An Act to make further provisions in relation to

—

racecourses, race-meetings and bookmakers; to provide for the constitution of a Book makers ReAusion Committee and to define its poAvers and functions; to repeal the Racecourses Admission Tax Act, li)20, the Racecourses Admission Tax (Management) Act, 1920, and the Racecourses Admission Tax (Amendment) Act, 1920; to amend the Gaming and Betting Act, 1912-1936, the Totalizator Act, 1916, the Bookmakers (Taxation) Act, 1917-1932, the Entertain ments Tax (Management) Act, 1929, and certain other Acts; and for purposes con nected thereAvith. [Assented to, 23rd December, 1937.]

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

PART I.

P kelimix.vry.

S horttitie

(^)

th is Act may be cited as llie “ Racing (Amend

ment) Act, 1937.”

Citation and

(2) The Bookmakers (Taxation) Act, 1917-1932, as

divispn

amended bv this Act, m;iv be cited as the Bookmakers

into Parts.

1917-1937'.

(3)	This Act is divided into Parts as follows:—

PART I.—Pbelimixary.

PART II.-- CoLLECTIOX OF BOOKMAKERS (B eTTIXG)

T a x .

PART

Racing (Amendment) Act.

481

No. 39,1987.

PART III.—Collection of B ookmakees (R egistea-

tion)

T ax.

PART IV.—B ookmakees R evision Committee.

P A R T V.—R acecoueses Admission T ax.

P A R T VI.—A mendment of the T otalizatoe A ct,

1916.

PART VII.—Collection of Geoss I ncome T ax—

Geeyhound

R acing.

P A R T VIII.—Admission

T.4.X E xemptions—Geev-

HOUND Racing.

PART IX.—Amendment of Gaming and B etting

Act, 1912-1936.

P A R T

X.—AIiscellaneous P eovisions.

PART II.

Collection of B ookmakees (B etting) T ax.

2. The Bookmakers (Taxation) Act, 1917-1932, is Ameidment

amended by inserting after Part III the following now

P art:—

Nev- Part

PART IV.

Collection of T ax I mposed by P aet II of the

R acing T axation A ct, 1937.

18. This Part shall commence uiion the date of Commence-

commencement of Part II of the Racing Taxation

j	Act, 1937.

19. (1) Subject to subsection two of this section— Application,

(a) the provisions of Part III 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 tbe purposes of tliis Part 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 Part II of the Racing Taxation Act, 1937.

!QD

■

(2)',

482 Racing (Amendment) Act.

No. 39,1937.

(2)

For the purposes of such application,,

Part III of this Act shall be deemed to be amended as follows:—-

Sec. 10.	(a) by omitting section ten;
Sec. 12.	(b) by omitting from subsection one of section twelve the words “ the Finance (Book makers’ Taxation) Act, 1932” and by in serting in lieu thereof the words “ Part II of the Racing Taxation Act, 1937;”

Sec. 13.

(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 “ Part II of the Racing Taxation Act, 1937;”

(ii) by omitting from paragraph (a) of the same subsection the word “ statutory;”

(iii) by omitting from the same subsection all words following the words “ as are prescribed;”

Sec. 15.

(d)

by omitting from paragraph (b) of section fifteen the word “ statutory.”

PART III.

Collection of B ookmakees (R egistration) T.ax.

^en^ment

Bookmakers (Taxation) Act, 1917-1932, is

of Act No.

further amended by inserting after Part IV (as inserted

15,1917.

])y	Act) the following new Part:—

New Part V.

PART V.

■

Collection of T ax I mposed b y P.^et III of the

R acing T axation A ct, 1937.

Commence-

20. This Part shall commence upon the date of

'	commencement of Part III of the Racing Taxation Act, 1937.

Racing (Amendment) Act.

483

No. 39, 1937.

21. (1) A bookmaker shall not at any time in the year one thousand nine hundred and thirty-eight,

:— .

or in any subsequent year carry on his business as nwkers.	■
a bookmaker at any race-meeting on the Eandwick Racecourse unless he holds a certificate of regis tration as a bookmaker issued by the Australian Jockey Club.
(2) A bookmaker shall not at any time in the year one thousand nine hundred and thirty-eight or in any subsequent year carry on his business as a bookmaker at any meeting for horse-racing on any racecourse (other than the Eandwick Racecourse) situated witliin forty miles of the General Post Office, Sydney, unless he holds a certificate of regis tration as a bookmaker issued by the Australian Jockey Club.
(3) A bookmaker shall not at any time in the year one thousand nine hundred and thirty-eight or in any subsequent year carry on his business as a bookmaker at any meeting for pony-racing on any racecourse (other tlmn the Eandwick Racecourse) situated within forty miles of the General Post Office, Sydney, unless he holds a certificate of regis tration as a bookmaker issued by the Associated Racing Clubs (Pony).
(4) A bookmaker shall not at any time in the year one thousand nine hundred and thirty-eight or in any subsequent year carry on his business as a bookmaker at any meeting for trotting contests on any racecourse situated within forty miles of the General Post Office, Sydney, unless he holds a certi ficate of registration as a bookmaker issued by one of tlie following bodies, that is to say—

The Australian Jockey Club,

The Associated Racing Clubs (Pony),

The Newcastle Registration Board,

The Broken Hill Registration Board,

The Western District Racing Association,

The Southern District Racing Association,

The Northern and North-western District Rac

ing Association,

.	The Central Western District Racing Associa

tion,

The

Racing (Amendment) Act.

«»b.89,l«87.

The Northern Eivers Racing Association,

The Far South Racing Association, and

Any racing association named by the Governor

in a proclamation published in the Gazette.

(5)	A bookmaker shall not at any time in the

year one thousand nine hundred and thirty-eight or in any subsequent year carry on his business as a bookmaker at any race-meeting on any racecourse situated beyond forty miles from the General Post

‘	Office, Sydney, unless he holds a certificate of regis tration as a bookmaker issued by one of the bodies referred to in subsection four of this section.

Seductions.

22.

(1) (a) Where for the year one thousand nine-

hundred and thirty-eight or for any subsequent year

a bookmaker has paid the amount of any tax imposed by Part III of the Racing Taxation Act, 1937, in respect of the carrying on of his business as a bookmaker at any meeting for horse-racing on any

racecourse (other than the Randwick Racecourse) situated within forty miles of the General Post Office, Sydney, the amount of any tax imposed by the said Part III in respect of the carrying on of his busi ness as a bookmaker in the same year at any meeting for pony racing on any racecourse (other than the Randwick Racecourse) so situated as aforesaid, shall be reduced by the amount so paid by him.

(b) Where for the year one thousand nine

3 hundred and thirty-eight or for any subsequent year a bookmaker has paid the amount of any tax imposed by Part III of the Racing Taxation Act, 1937, in respect of the carrying on of his business as a book maker at any meeting for pony racing on any race course (other than the Randwick Racecourse) situated within forty miles of the General Post

•	Office, Sydney, the amount of any tax imposed by the said Part III in respect of the carrying on of

I his business as a bookmaker in the same year at any 1 meeting for horse-racing on any racecourse (other

than the Randwick Racecourse) so situated as afore said shall be reduced by the amount so paid by him.

(2) (a) Where for the year one thousand nine

hundred and thirty-eight or for any subsequent year

Racing (Amendment) Act.

485

a bookmaker lias paid the amount of any tax imposed by Part III of the Racing Taxation Act, 1937, in respect of the carrying on of his business as a book maker at any meeting for trotting contests on any racecourse situated within forty miles of the General Post Office, Sydney, the amount of any tax imposed by the said Part III in respect of the carrying on of his business as a bookmaker in the same year at any race-meeting on any racecourse situated beyond forty miles from the General Post Office, Sydney, shall be reduced by the amount so paid by him.

(b) Where for the year one thousand nine hundred and thirty-eight or for any subsequent year a bookmaker has paid the amount of any tax imposed by Part III of the Racing Taxation Act, 1937, in respect of the carrying on of his business as a bookmaker at any race-meeting on any race course situated beyond forty miles from the General Post Office, Sydney, the amount of any tax imposed by the said Part III in respect of the carrying on of his business as a bookmaker in the same year at any meeting for trotting contests on any racecourse situated within forty miles of the General Post Office, Sydney, shall be reduced by the amount so paid by him.

23. (1) The tax imposed by Part III of the Racing

Payment

Taxation Act, 1937, shall be paid by the bookmaker	of tax.
to the Colonial Treasurer.

(2)	Every amount of such tax shall be a debt

duo from the bookmaker to His Majesty and slndl be recoverable in any court of competent jurisdic tion.

24. (1) If any bookmaker on or after the date	Penalty for
nonpay-

of the commencement of this Part carries on his	raent of
business on any racecourse or on any part thereof	tax.
without having previously paid the tax imposed by Part III of the Racing Taxation Act, 1937, on book makers so carrying on their business, he shall be liable to a penalty not exceeding fifty pounds.
(2) If any bookmaker carrying on his busi ness on any racecourse or part thereof on or after	Penalty fm not produc
ing receipt.
the date of such commencement does not, on demand

436 Racing (Amendment) Act.

No. 39, 1937.

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 Part III of tlie said Act in respect of his so carrying on his business, he shall be liable to a penalty not exceeding fifty pounds.

(3) A bookmaker who, on or after the date of such commencement, carries on his business as a bookmaker 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 by the regulations to act as witness to such signa ture, be liable to a penalty of not loss than ten pounds and not exceeding fifty pounds.

(4) If any bookmaker carrying on his busi ness on any racecourse, or part thereof, refuses, on demand by an official of the racing club conducting a race-meeting on such racecourse, or bĵ any mem ber of the police force, to write his signature for purposes 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.

Penalty.	25. I f any racing club on or after the date of the
Club allow

ing book	commencement of this Part knowingly permits any
maker to	person to carry on the business of a bookmaker on
car^ on	anĵ racecourse or any part thereof without having
business
without	paid the tax imposed by' Part III of the Pacing
having paid	Taxation Act, 1937, on bookmakers so carrying on
tax .	their business, the club shall be liable to a penalty not exceeding one hundred pounds.
Penalty for
carrying on	26. (1) Any bookmaker who carries on his busi course or part thereof shall, unless he is the holder of a license, certificate of registration, or permit authorising him so to do, and issued by the racing club or racing association conducting such race meeting, be liable to a penalty of not less than ten pounds and not exceeding fifty' pounds.
business	ness as a bookmaker at a race-meeting on any' race
without
license, &c.
(2) The fee payable for such license, certifi cate of registration, or permit, shall be as jirescribed

W i i

Racing (Amendment) Act.

487

No. 39, 1937.'

by the 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.

27. (1) Where the Under Secretary and Comp- Autho-ity troller of Accounts, The Treasury, is satisfied that bookmaker a bookmaker is unable owing to illness or incapacity, during

to carry on his business as a bookmaker, he may, jncapaSy.

in such circumstances and subject to such conditions

as may be prescribed, issue an authority to a person

to carry on the business of the bookmaker during

such illness or incapacity.

(2) Any person carrying on the business of a bookmaker pursuant to any authority issued under subsection one of this section, shall, for the purposes of this or any other Act, be deemed to be the bookmaker.

28. The racecourse used by the Mcnangle Park Menangie

Racing Company Limited at the commencement of I’arkUace-

this Part shall for the purposes of this Part and of	’
Part III of the Racing Taxation Act, 1937, be deemed to bo situated beyond forty miles from the General Post Office, Sydney.

29. Anj' license, certificate of registration or per- Saving.

mit authorising a bookmaker to carry on his busi ness as a bookmaker at a race-meeting on any race course or part thereof lawfully issued before the commencement of this Part by the racing club or racing association conducting such race-meeting,-and having force or effect at the commencement of this Part, shall during the period for which such license, certificate of registration or permit was issued bo deemed, for the purposes of section twenty-one of this Act, to be a certificate of registration as a book maker and to have been duly issued.

30. For the purpose of the collection of tax im- Betumsby

posed by Part III of the Racing Taxation Act, 1937, racing

every racing club and racing association shall at the fssocbv̂

times and in the manner prescribed, forward to the tious.	■
Colonial Treasurer a return made by the prescribed

person setting out the name and address of every

I 4.

bookmaker

488j	Racing (Amendment) Act.
Mo. 89,1937.

bookmaker licensed or registered by it, or to whom a permit has been given by it to carry on his busi ness as a bookmaker.

EegulalioQo

31.

(1) The Governor may make regulations not

inconsistent with this Act prescribing any matters which by this Act are required or authorised to be prescribed or which are necessary or convenient to be presci’ibed for giving effect to the provisions and objects of this Act.

(2) The regulations may impose a penalty not exceeding fifty pounds for any breach thereof.

(3) The regulations shall—

(a)	be published in the Gazette;
(b)	take effect from the date of publication, or from a later date specified in the regula tions ;
(c)	be laid before both Houses of Parliament within fourteen sitting days, if Parliament is then in session, and, if not, then within fourteen sitting days after the commence ment of the next session.

If either House of Parliament passes a resolution of which notice has been given at any time within fifteen sitting days after the regulations have been, laid before such House disallowing any regulation or part thereof, the regulation or part shall thereupon cease to have effect.

Itecovery of

32.

Any penalty imposed by this Part or the regu

jjenalties.

lations made thereunder may be recovered in a

summary manner.

PART IV.

B o o k m a k er s

R e v isio n

C o m m it t e e .

4. The Bookmakers (Taxation) Act, 1917-1932, is fur-

yurther

Act'No"'!!;̂	iii^iended by inserting after Part Y (as inserted by
1917. '

New Part VI.

tills Act) the following new Part:-

PART VI.

B o o k m a k er s

R e v isio n

C o m m it t e e .

33. This Part shall commence upon a date to be

Commence-

Blent.

appointed by the Governor and notified by proclama

tion published in the Gazette.

Racing (Amendment) Act.

489

No. £19,1987.

34. In this Part—

“ Country Pacing Associations” means the fol- Mcrpreta-

lowing bodies:—

The Newcastle Registration Board,

The Broken Hill Registration Board,

The Western District Racing Association,

The Southern District Racing Associa

tion,

The Northern and North-western District

Racing Association,

The Central Western District Racing

Association,

The Northern Rivers Racing Association, The Far South Racing Association, and

■	Any racing association named by the Governor in a proclamation published in the Gazette.

35. (1) As soon as practicable after the com Constitution

mencement of tliis I’art, there shall be constituted a Bookmakers Revision Committee (in this Part irti- ferred to as “ the committee” ) which shall consist ot five members as follows:—

The Under Secretary and Comptroller of

Accounts, The Treasury;

The Secretary, Australian Jockey Club;

The Secretary, Associated Racing Clubs (P ony);

The Secretary, New South Wales Trotting Club;

̂	A representative of the Country Racing Associa tions appointed, by the Governor.

(2) A member of the Committee may from time to time appoint a deputy to act on his behalf either generally at all meetings of the Committee or at any particular meeting or meetings.

A deputy while acting pursuant to any such appointment shall have and may exercise and dis charge all the powers, authorities, duties and func tions of the member for whom he is deputy.

(3) The Under Secretary and Comptroller of Accounts, The Treasury, or Ms deputy, shall be chair man of the Committee.

(4);

490 Racing (Amendment) Act.

Ko739, 19377

(4) At any meeting of the Committee the Chairman shall have a deliberative vote and where the voting is equal, shall in addition have a casting vote.

(5) Any three members of the Committee one of whom shall be the Chairman, shall form a quorum for the purpose of transacting any business of the Committee.

(6) The Committee shall meet at such times and at such places as may bo fixed by the Under Secretary and Comptroller of Accounts, The Trea sury.

Betting tax	36. (1) Any person to whom a certificate of regis tration as a bookmaker has been issued and who pro poses to carry on business as a bookmaker, at any race-meeting on any racecourse shall make applica tion to the Committee in or to the effect of the pre scribed form for an order on the Treasury for a Treasury receipt.
Tcceipts.
(2) The Committee shall have power to grant or refuse any such application and in the event of refusal shall not be required to state the grounds for such refusal.
(3) Where the Committee grants any such application it shall issue to the applicant an order on the Treasury for the issue of a Treasury receipt.

-	Upon presentation of such order and upon pay ment of tlie appropriate amount of tax imposed by Part III of the Pacing Taxation Act, 1937, a Trea sury receipt shall be issued.

"Crlonial	37. It shall be lawful for the Colonial Treasurer
and

Treasurer	or the Colonial Secretary to comply with any re
Colonial	quest made by the Australian Jockey Club or the
may furnish
Reeretary	Associated Racing Clubs (Pony) or any of the coun
inform a	try associations for particulars of convictions of
tion.	bookmakers in respect of offences against or contra ventions of the provisions of the Gaming and Betting Act, 1912-1937, or any Act imposing a tax upon bookmakers or jiroviding for the assessment, collec tion or iiayment of any such tax.
Ilegulations.	38. (1) The Governor may make regulations pre scribing all matters whicli by this Part are required

Racing (Amendment) Act.

491

No. 39, 1937.

'	or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying this Part
I	into effect.

(2) The regulations shall—

(a) be published in the Gazette;

(b)	take effect from the date of publication, or from a later date specified in the regula tions;

(c)	be laid before both Houses of Parliament within fourteen sitting days, if Parliament is then in session, and, if not, then within fourteen sitting days after the commence ment of the next session.

I	If either House of Parliament passes a resolution

'	of which notice has been given at any time within
'	fifteen sitting days after the regulations have been
i	laid before such House disallowing any regulation
’	or part thereof, the regulation or part shall there upon cease to have effect.

PART V.

, 1

R a c eco ur ses

A d m iss io n

T a x .

5 . (1) This Part of this Act shall commence upon commence-

the date of commencement of Part IV of the Racing mentand '

Taxation Act, 1937.

(2) The Entertainments Tax (Management) Act, 1929, as amended by subsequent Acts and by this Act, may be cited as the Entertainments Tax (Management) Act, 1929-1937.

6 . The Entertainments Tax (Management) Act, 1929, Amendment

as amended by subsequent Acts, is amended by inserting of Act No.

after Part IV the following new Part:—-

Nor Part V.

PART V.

R aceco ur ses

( E n t e r t a in m e n t )

T.tx.

.	22. This Part shall commence on the date of com- Commcnce-

mencement of Part IV of the Racing Taxation Act,

1937.

. , ,

■

23.

492 Racing (Amendment) Act.

No, 89,1987,

23. In tMs Part—

In te rp re ta

tion.	“ Racecourse” means land used for race-meet ings and which is licensed as a racecourse under the Gaming and Betting Act, 1912 1936.
“ Race-meeting” means meeting for horse rac ing or pony racing or trotting contests for admission to which payment is made and which is held on a racecourse.

Application

24. (1) Subject to subsection two of this section-—

(a)	the provisions of Parts I, II, III and IVi 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 pursuant to the provisions of section twenty-one of this Act,

shall apply to and in respect of the assessment, levying, collection and payment of the tax imposed by Part IV of the Racing Taxation Act, 1937.

(2) For the purposes of such application—

la) Part II shall be deemed to be amended as

follows:—

(i) by omitting section seven;

(ii) by omitting from subsection one of section eight the words “ day ap pointed in pursuance of the last preceding section” and by inserting in lieu thereof the words “ date of commencement of Part IV of the Racing Taxation Act, 1937.”

■

(iii) by omitting paragraph (e) of sec tion twelve.

(b)	Any reference in Parts I, II, III and IV of this Act to an entertainments tax shall be construed as a reference to the entertain ments tax imposed by Part TV of the Racing Taxation Act, 1937..

2o.

Racing (Amendment) Act.

493

25. Entertainments tax imposed by tbe Entertain-

‘_i_ *

j	ments Tax Act, 1929, shall not be charged on pay- Exemption. ments for admission to any entertainment where
■	the Commissioner is satisfied that the entertainment is a race-meeting and that tax is payable under Part IV of the Racing Taxation Act, 1937, upon payment for admission thereto.
26. The racecourse used by the Menangie Park Menangie Racing Company Limited at the commencement of ParkEace-
i	this Part shall for the purposes of this Part and of Part IV of the Racing Taxation Act, 1937, be deemed to be situated beyond forty miles from the General Post Office, Sydney.

7. The Entertainments Tax (Management) Act, Further

1 9 2 9 , as amended by subsequent Acts, is further amendment	̂	’	ofActNo.
amended—	56̂ 1929.

(a)

by omitting from paragraph (e) of section Sec. 12 (e). Admission Tax Act, 1920, as amended by sub sequent Acts, or”

(b)	by inserting at the end of section three the Sec. 3. following words:—

“ PART V.

R aceco ur ses

( E n t e e t a in m e x t )

T ax . ”

8 . (1) The Racecourses Admission Tax Act, 1920, is Pepeaia.

repealed.

(2) The Racecourses Admission Tax (Amendment) Act No. 43,

Act, 1920, is repealed.

(3) Section two of the Racecourses Admission Tax

(Amendment) Act, 1930, is repealed.

‘

(4) The Racecourses Admission Tax (Manage- Act No. 3, 1

ment) Act, 1920, is repealed.

‘

PART

494 Racing (Amendment) Act.

Mo. 39^937 .

p a r t VI.

A m e n d m e n t

t h e

T otalizator

A c t .

1916.

Commence	9.	(1) This Part of this Act shall commence upon
ment and

citation.

the first day of January, one thousand nine hundred and

thirty-eight.

(2)	The Totalizator Act, 1916, as amended by sub

sequent Acts and by this Act may be cited as the

Totalizator Act, 1916-1937.

Amendment

10. The Totalizator Act, 1916, as amended by subse- by omitting from subsection one of section eight the words “ twelve and one-half per centum” and by inserting in lieu thereof the words “ ten per centum” ;

75^91^°’

Acts is amended —

e e c .8 ( i ) .

(a)

(i)

(ii)	by omitting subsection two of the same section and by inserting in lieu thereof the following subsection:—

(2) (a) Every such club excepting those

;	specified in paragraph (b) of this subsec tion shall pay five per centum of the amount

^	so paid into the totalizator to the Colonial Treasurer, or some person appointed by him, to be paid by him into the Treasury and carried to the Consolidated Revenue Fund.

(b)	Every club using the totalizator

under the provisions of this Act and which— conducts race-meetings on the race course of the Menangie Park Racing Company Limited; or

(i)

(ii) conducts

race-meetings

the

Hawkesbury racecourse; or

(iii) conducts meetings for trotting con tests on a racecourse situated within forty miles from the General Post Office, Sydney; or

(iv) conducts race-meetings on a race course situated beyond forty miles from the General Post Office, Sydney,

shall

Racing (Amendment) Act.

495

No. 39, 1937,

'	shall pay two per centum of the amount

y	BO paid into the totalizator to the Colonial
Treasurer or some person appointed by him to be paid by him into the Treasury and carried to the Consolidated Revenue Fund.

(b) (i) by omitting from the proviso to subsection Sec. 9.

one of section nine the words “ fraction of a shilling unless such fraction amounts to or exceeds sixpence, in which case sixpence shall be paid” and by inserting in lieu thereof the words “ fraction of a sixpence unless such fraction amounts to or exceeds threepence in which case threepence shall be paid.”

( i i ) by omitting subsection (1 a ) of the same sec tion and by inserting in lieu thereof the following subsection;—

(1a) All unpaid fractions of sixpence

' shall be paid to the Colonial Treasurer or

some person appointed by him, to bo paid

by him into the Treasury and carried to

the Consolidated Revenue Fund.

All dividends declared payable in respect

of any race and unclaimed for a period of

•;

one month shall, within fourteen days after the expiration of such period, he paid to the Colonial Treasurer or some person ap pointed by him, to be paid by him into the Treasury and carried to the Consolidated Revenue Fund.

Schednia

PART VII.

C o llectio n

G eoss

I n c o m e

T ax— G e e y h o u n d

R a c in g .

11. (1) This Part of this Act shall commence upon commVc"

the date of the commencement of Part V of the Racing ment ami

Taxation Act, 1937.

citation.

’

(2),

:4«6	Racing (Amendment) Act.
Mo. 89,1937.

(2) The Finance (Greyhound-racing Taxation) Management Act, 1931, as amended by this Act, may he cited as the Finance (Greyhound-raning Taxation) Management Act, 1931-1937.

Amendment	12.	The Finance (Greyhound-racing Taxation) Man
of Act No.

57,1931.

agement Act, 1931, is amended—

New Part

(a) by inserting at the end of subsection two of

VII. section one the following words;—

PART

VII.—P ro v isio n s

m a n a g e m e n t

OF TAXES im po se d BY pAET V OF THE

R acing Taxation A ct, 1937.

(b)	by inserting after Part VI the following new Part—

PART VII.

P rovisions as to management of taxes imposed

BY P art V of the Racing T axation A ct, 1937.

22. In this Part, unless the context or subject-

Definitions.

matter otherwise indicates or requires—

“ Bookmaker” includes any person who car ries 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.

“ Greyhound-racing” means racing between dogs in competitive pursuit of a lure activated by mechanical means.

“ Meeting for greyhound-racing” means any meeting at which grejdiound-racing is to be carried on.

“ Prescribed” moans prescribed by this Part or by the regulations made there under.

“ Racecourse” means racecourse specially licensed under the Gaming and Betting Act, 1912-1936, for meetings for grey hound-racing.

■

•‘Race-meeting” means meeting for grey-

hound-racing.

“ Racing

Racing (Amendment) Act.

497

̂	“ Eacing club” means club, association or *’ 1—

body of persons, or body corporate formed for promoting or controlling greyhound-racing or for holding meet ings for greyhound-racing.

“ Tax” means the tax imposed by Part V

of the Eacing Taxation Act, 1937.

23. (1) The tax shall be paid to the Colonial Payment of

Treasurer by the racing club liable therefor.

(2) Every amount of tax payable shall be a debt due from the racing club to His Majesty and shall be paid to the Colonial Treasurer within such period and in such manner as may be prescribed, and shall be recoverable in any court of competent jurisdiction.

24. In calculating the amount of tax payable Deductions by a racing club there shall be deducted from Inccmff^m the gross income of the club from all sources all som cca.

arising out of the conduct of the race-meeting in relation to which the tax becomes payable—•

(a)	the total amount of tax imposed under Part II of the Finance (Greyhound racing Taxation) Act, 1931, as amended by subsequent Acts, in respect of the grant by the racing club to a bookmaker of any license registration or permit to carry on his business as a bookmaker at such race-meeting;
(b)	the total amount of admission tax im posed by Part IV of the Finance (Grey hound-racing Taxation) Act, 1931, as amended by subsequent Acts, on pay ments for admission to the racecourse on which the race-meeting is held;
(c)	the total amount of the payment re quired to bo made to the Colonial Treasurer pursuant to section eight of the Totalizator Act, 1916, as amended by subsequent Acts, in respect of the use of the totalizator at the raco-meet- ing.

498 Racing (Amendment) Act.

No. 39, 1937.

25. Every racing club shall—

N cooriis und

returns.	(a)	keep proper books of account and such accounts shall include the detail of all income of the club arising out of the conduct of any race-meeting conducted by it;
(b)	furnish to the prescribed authority at the times and in the manner prescribed such particulars with regard to accounts as may be prescribed;
(c)	furnish to the prescribed authority at the times and in the manner prescribed such returns including returns setting out the gross income of the club from

_	all sources arising out of the conduct by it of any race-meeting as may be

̂	prescribed;

(d)	make available at any reasonable time for inspection by any person authorised

̂	in that behalf by the prescribed author ity the books of account and accounts

_	of the racing club;

(e)	cause the books of account and ac counts of the club to be audited at such intervals as may be prescribed by some person or persons holding the prescribed qualifications or approved by the prescribed authority, and fur nish copies of the accounts so audited to the i)roscribed authority.

Offences.	26. Every racing club which fails to com])ly with any provision of this Part or of the regula tions made thereunder shall be liable to a penalty not exceeding one hundred pounds.
Regulations.	27. (1) The Governor may make regulations not inconsistent with this Part prescribing any matters which by this Part are required or permitted to bo prescribed, or which are necos- sary or convenient to be i^rescribed for gi’i’ing effect to this Part.

‘

(-̂ )

Racing (Amendment) Act.

499'

Ko. 39, 1937..

(2) The regulations shall—

(a) be published in the Gazette;

(b)	take effect from the date of such publi cation or from a later date to be speci fied in the regulations; and
(c)	be laid before both Houses of Parlia ment within fourteen sitting days after the publication thereof if Parliament is then in session, and if not, then within fourteen sitting days after the com mencement of the next session.

(3) If either House of Parliament passes a resolution of which notice has been given at any time within fifteen sitting days after such regu lations have been laid before such House dis allowing any regulation or part thereof such regulation or part shall thereupon cease to have effect.

28. Any penalty imposed by this Part may be Uceove-y of

recovered in a summary manner.

penalties.

PAET VIII.

A d m iss io n

T ax

E x e m p t io n s— G k e y h o u n d -e a c in g .

13. (1) The Finance (Greyhound-racing Taxation) Amenumcnt

Act, 1931, as amended by subsequent Acts, is amended of Act No.,

by omitting section six and by inserting in lieu thereof

the following section:—

6. This Part of this Act shall apply to—

Application

(a)	all racecourses situated within a radius of forty miles of the General Post Office, Syd ney; and

(b)

the greyhound racecourse of the Newcastle Jockey Club Limited.

(2) The Finance (Greyhound-racing Taxation) Act, 1931, as amended by subsequent Acts and by this Act may be cited as the Finance (Greyhound-racing iTaxation) Act, 1931-1937.

(3)	This section shall commence upon the first day

of January one thousand nine hundred and thirty-eight.

PAET

500 Racing (Amendment) Act.

No. 39,1937.

—

PART IX.

A mendment or Gaming and B etting A ct, 1912-1936.

Citation.

14. The Gaming and Betting Act, 1912-1936, as

amended by this Act, may be cited as the Gaming and

Betting Act, 1912-1937.

Amendment

of Act No.

15. The Gaming and Betting Act, 1912-1936, is

2 5 ,1 9 1 2 .

amended—

Sec. 3.	(a) by inserting in section three after the definition
(Defini

tions.)

of “ Meeting for pony-racing” the following

definition:—

“ Non-proprietary Association” means a corporation, or club or other unincor porated body of persons formed for the purpose of promoting and conduct ing race meetings, the constitution of which—

(a)	provides for the application of profits, if any, and other income of the corporation, club or body to the promotion of its objects; and
(b)	prohibits the payment of any dividends to the shareholders or members of the corporation, club or body;

New secs.	(b) by inserting next after section 52a the follow
6 2 b, 52c,

6 2 d.	ing new sections:—
Condition

of licenses

52b. (1) Where application is made for the

to grey	issue of a license for a racecourse under sec
hound clubs.	tion 52a of this Act the license shall not be issued unless the Colonial Secretary is satisfied that the application is made by or on behalf of a non-proprietary association and that such association is to be the holder of the license.

Access

(2) The applicant for any such license

to books,	■	shall produce	such documents	(including
etc.

books, accounts and records) and furnish such information as may be prescribed or as the Colonial Secretary may require to be produced or furnished for the purpose of enabling him

Haeing (Amendment) Act.

501

No, 3», 1937.

to determine whether the corporation, club or body by or on behalf of which the application is made, is or is not a non-proprietary associa tion.

(3) This section shall not apply to

Application for licenses

or in respect of an application for the issue of	of existing
a license for any racecourse under section 52a	clubs.
of this Act where—

(a)	the application is made by or on behalf of a person or body of persons who or which was the holder of a license under that section for that racecourse for tlie year next preceding the jmar for which the license is sought; and
(b)	such holder was not, at the date upon which such license for that next pre ceding year was issued, a non-proprie tary association.

52c. (1) Without prejudice to the generality

Power to

cancel

of the power conferred by section 52a of this	licenses.
Act to cancel a license the Colonial Secretaiy may cancel any license issued upon an applica tion to which section 52b of this Act applies if he is satisfied that the holder of such license has ceased to be a non-proprietary association.

(2) It shall be a condition of every

Conditions

license issued upon an application to which	of Licenses.
section 52b of this Act applies, that, in order to enable the Colonial Secretary to determine whether the holder of the license has or has not ceased to be a non-proprietary association, the holder of the license shall—

(a) make available for inspection and ex amination all relevant books, accounts,

Access to

books,

premises,

documents and records; and

etc.

(b)	permit any person authorised, either generally or specially, by the Colonial

,	Secretary in that behalf, to enter at
..	all reasonable times any premises held, occupied or used by or on behalf of the holder of the license, and to make copies of or extracts from such books, accounts, documents and records; and

•

(c)

502 Racing (Amendment) Act.

Ho. 39, 1937.

(c)	furnish the Colonial Secretary with such information in such form and verified in such manner as the Colonial Secretary may from time to time require.

Power to	'	52d. The power to make regulations conferred upon the Governor by section fifty-nine of this Act shall include power to mak? regulations prescribing all matters and things which are necessary or convenient to he prescribed for
make regula
tions.

giving effect to sections 52b and 52c of this Act.

Without affecting the generality of the fore

going provisions of this section the Governor

may, in and by such regulations, confer upon

the Colonial Secretary, or upon any person

authorised either generally or specially by the Colonial Secretary in that behalf, such powers of entry upon any premises held, occupied or

used by or on behalf of the holder of a license, and of inspection and examination of books, accounts, documents, and records thereon as may be reasonably necessary to enable the Colonial Secretary to determine whether the holder of the license has or has not ceased to be a non-proprietary association.

Substituted	(c) by omitting section 53b and inserting the follow
section 63B

and new	ing sections:—
section 630.

Allotment

53b. In the event of any of the racecourses

of racing	'	specified in the Fourth Schedule or the Fifth
days of de-
licensed	Schedule to this Act ceasing to be licensed the
racecourses
to non-pro	days allotted to such racecourse by this Act
prietary as	shall be divided among those of the other
sociations.	licensed racecourses mentioned in the said Schedules on which race meetings are promoted and conducted by non-proprietary associations in such manner as the Governor directs and notifies in the Gazette.

Proprie	53c. (1) At the expiration of a period of five
or associa

tary clnba	years commencing on the first day of January,
tions—ter	one thousand nine hundred and thirty-eight, no
mination of	license for a racecourse shall be issued under
licenses.	section fifty-two of this Act unless the Colonial

Secretary

Racing (Amendment) Act.

503

No. 39, 1937.

Secretaiy is satisfied that the application is made by or on behalf of a non-proprietary asso ciation and that such association is to be tho holder of the license.

(2) As soon as practicable after the first day of January, one thousand nine hundred and thirty-eigiit, a committee shall be constituted by the Governor.

(il) Tho committee shall consist of tho

following members:—

The Under Secretary and Comptroller of

Accounts, The Treasury;

The Government Actuary;

A person appointed by tho Governor as a

representative of non-proprietary asso ciations Avhich conduct race meetings other than meetings for greyhound racing;

A person appointed by tho Governor as a representative of corporations or clubs or other unincorporated bodies of per sons (not being non-proprietary asso ciations) who conduct race-meetings other than meetings for greyhound racing.

(4) It shall bo the function of the com mittee to investigate the conduct of race meet ings with a view to determining a method by which the conduct and control of race-meetings may bo vested exclusively in non-proprietary associations without occasioning undue hard ship to any person.

(5) The committee shall furnish to tho Governor a report setting out the results of its investigations, and its recommendations in rela tion thereto,

(6) The report shall be accompanied by a draft bill embodying such alterations of the law as may be necessary to give effect to the determinations and recommendations of the committee.

IG .

504 Racing (Amendment) Act.

No. 89,1937.

16.	(1) The Gaming and Betting Act, 1912-1936, is

Furtlier

ameiidiiK'nt of

Act No. 2!),	further amended—^
1912.

Sec. 51 (;j;.

(a) (i) by omitting from paragraph (a) of sub

(Racing

section three of section fifty-one the words

days.)

“ fifty-seven, four” and by inserting in lieu

thereof the words “ sixty-three, eight” ;

(ii) by omitting from the same paragraph the ■word “ forty-seven” and by inserting in lieu thereof the word “ forty-eight” ;

(iii) by omitting from the same paragraph the words ‘ ‘ and six of which days shall be pub lic holidays” and by inserting in lieu there of the words “ six of which days shall be public holidays and one of which days shall be the first Monday in August” ;

Sec. 51 (4).

(b) (i) by omitting from paragraph (a) of subsec tion four of the same section the words “ fifty-four, forty-eight” and by inserting in lieu thereof the words “ forty-eight, forty- four” ;

(ii) by omitting from the same paragraph the words “ five of which days shall be Satur days, and one of which days shall be the first Monday in August ” and by inserting in lieu thereof the words “ and four of which days shall be Saturdays ’ ’ ;

Substituted

Fourth	(c) by omitting the Fourth Schedule and the Fifth
and Fifth

Schedule	Schedule and by inserting in lieu thereof the
Schedule.	following Schedules:—■

F O U E T H

SC H E D U L E .

See. 51 (3).

Kame of Racecourse.

Race days.

Randwick

. .

Warwick F arm

. .

Rosehill

. .

Canterbury

. .

‘

Moorefield

. .

Hawkesbury

. .

■

Total	. .	. .	. .	. .	. .	63
F IF T H

Racing (Amendment) Act.

505

No. 39,1937.

F IF T H

SCHEDULE.

S ^ l i l . (4 ) .

Name of Eacecourse.

Eace days.

Ascot

. .

.......................................

Kensington	. .	. .	. .	'.	•	• •	12
Rosebery	. .	. .	. .	. •	• •	12

Victoria

Park

. .

Total

. .

(2) This section shall commence upon the first day of January one thousand nine hundred and thirty- eight.

1 7 . (1) The Gaming and Betting Act, 1912-1936, is Further

-I

-•

amendment of

further amenaed—

Act no. 25,

1912.

(a)

by omitting subsection (5b) of section fifty-one scc.si. and by inserting in lieu thereof the following subsection:—

(5b) (a) Subject to the provisions of this Act

the maximum number of days during the period commencing on the first day of January and

■	■	ending on the thirtieth day of September one thousand nine hundred and thirty-eight, upon which meetings for greyhound-racing may be held on a racecourse specially licensed in that
.	behalf and situated within forty miles of the
i	General Post Office, Sydney, shall be twenty.

I	Provided that where only one such racecourse

'	is so specially licensed during the whole of such period the maximum number of days during such period upon which meetings for greyhound racing may be hold on such racecourse shall be forty.
Provided further that where a second race course is so specially licensed after the com- mencemont of that period the maximum number of days upon which meetings for greyhound
'	racing may be held on either such racecourse
’	during that part of such period which commences on the day upon which such second license is

issued

506 Racing (Amendment) Act.

Ho. 39,1937.

issued and ends on the thirtieth day of Septem ber one thousand nine hundred and thirty-eight shall be specified in a notice given by the Colonial Secretary to the holder of each of such special licenses. The number specified in each such notice shall be a number equal to one half (or where one half is not a whole number the whole number next higher than one half) of the difference between the number of the meetings actually held during such period upon the race course already specially licensed at the com mencement of such period and the number forty.

(b) Subject to the provisions of this

.	Act the maximum number of days in the year commencing on the first day of October one thousand nine hundred and thirty-eight or in any subseiiuent year, upon which meetings for greyhound-racing may be held on a racecourse specially licensed in that behalf and situated

,	within forty miles of the General Post Office, Sydney, shall be twenty-six.
Provided that, where only one such racecourse is so specially licensed during any such year the maximum number of days during that year upon which meetings for greyhound-racing may be held on such racecourse shall be fifty-two;
Provided further that where a second race course is so specially licensed after the com mencement of any such year the maximum num-
.	ber of days upon which meetings for greyhound racing may be held on either such racecourse during that part of the year which commences on the day upon which such second license is issued and ends on the thirtieth day of Septem ber next following shall be specified in a notice given by the Colonial Secretary to the holder of each of such special licenses. The number speci fied in each such notice shall be a number equal to one half (or where one half is not a whole luimber the whole number next higher than one half) of the difference between the number of the meetings actually held during such year upon

the

Racing (Amendment) Act.

507

the racecourse already specially licensed at the commencement of such part of that year and the number fifty-two.

(c)	Subject to the provisions of this

Act the maximum number of days in any one year upon which meetings for greyhound-racing may be held on a racecourse specially licensed in that behalf and situated beyond forty miles from the General Post Office, Sydney, shall, in the year ending on the thirtieth day of Septem ber one thousand nine hundred and thirty-eight, be fifty-two, and shall in any subsequent year be forty.

(d)	Nothing in this subsection shall

preclude the holding of trial meetings for grey

hound racing on a racecourse specially licensed

in that behalf on such number of days (if any)

in any year or part thereof as may be prescribed by regulations made under this Act in relation to such racecourse:

Provided that such trial meetings shall be

held in accordance,with such regulations and

■

subject to such terms, conditions, restrictions

and prohibitions as are specified therein.

Any such regulations may impose a penalty not exceeding one hundred pounds for any breach thereof.

Any penalty so imposed may be recovered in a summary manner before a police or stipen diary magistrate.

(b)

by inserting at the end of subsection seven of See. 5i(7). the same section the following proviso:—

Provided that in the case of a racecourse

specially licensed for greyhound-racing a year

’

under this section shall be deemed to commence

on the first day of October.

(2) This section sliall commence upon the first day of January one thousand nine hundred and thirty- eight.

PART

608 Loan Act.

Ko. 39,1937.

PART X.

M isc e l l a n e o u s

r o v isio n s .

IMrther	18.	The Gaming and Betting Act, 1912-1936, is fur
amendment

of Act No.	ther amended by inserting at the end of section 52a the
25,1912.	following new subsection;—

Sec.

52a .

(Juveniles

(6) If any person under the age of eighteen years

at grey-	is for any purpose on a racecourse upon which a
honnd-
raeing	meeting for greyhound-racing is being held the
meetings.)	holder of the license issued under this section in re spect of that racecourse shall forthwith remove such person from the racecourse, or cause him to be so removed.
The failure of a liolder of any such license to comply with the provisions of this subsection shall be a good cause for the cancellation of such license under subsection three of this section.