Racing and Betting Act Amendment Act 1991 (Qld)

26 RA CIN G A ND B E TTING ACT AMENDMENT ACT ANALYSIS OF CONTENTS I. Short title 2. Commencement 3. Citation 4. Amendment of s. 3. Arrangement 5. Amendment of s. 147. Bookmaking at athletic meetings 6. Amendment of s. 147A. Bookmaking on certain sporting contingencies 7. Repeal of and new s. 148 Supply and control of betting tickets 8. Amendment of s. 149. Bookmakers to issue betting tickets 9. Amendment of s. 155. Other offences by bookmaker 10. Amendment of Divisional heading preceding s. 162 11. Repeal of s. 162. Betting tax 12. Amendment of s. 163. Bookmaker's turnover tax 13. Repeal of s. 164. Club levy 14. Amendment of s. 166. When tax and levy payable 15. Amendment of s. 169. Commissioner may fix bookmaker's turnover tax and club levy 16. Amendment of s. 170. Penalties for late payment 17. Amendment of s. 171. Application of bookmaker's turnover tax, club levy and penalty 18. Repeal of s. 172. Race clubs' bookmaker levy account 19. Repeal of s. 174. Payment of club levy 20. Amendment of Second Schedule urrnslana ANNO QUADRAGESIMO ELIZABETHAE SECUNDAE REGINAE N® ® of 1991 An Act to amend the Racing and BettingAct 1980- 1990 in certain particulars [ASSENTED TO 6TH MARCH, 1991]

Racing and Betting Act Amendment Act 1991, No. 4 27 BE IT ENACTED by the Queen ' s Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled , and by the authority of the same , as follows:- 1. Short title . This Act may be cited as the Racing and Betting Act Amendment Act 1991. 2. Commencement . (1) Section 1 and this section commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Except as provided by subsection (1), this Act is to commence on a day appointed by Proclamation. 3. Citation . (1) In this Act, the Racing and Betting Act 1980-1990 is referred to as the Principal Act. (2) The Principal Act, as amended by this Act, may be cited as the Racing and Betting Act 1980-1991. 4. Amendment of s. 3. Arrangement . Section 3 of the Principal Act is amended by, in the reference to Division II of Part IV, omitting the words "Betting Tax,". 5. Amendment of s. 147. Bookmaking at athletic meetings . Section 147 of the Principal Act is amended by, in subsection (7), omitting the words "imposing taxes and other charges other than bookmaker's turnover tax and club levy, and" and substituting the words ", other than the provisions imposing bookmaker's turnover tax,". 6. Amendment of s. 147A. Bookmaking on certain sporting contingencies . Section 147A of the Principal Act is amended by omitting subsection (5). 7. Repeal of and new s. 148 . The Principal Act is amended by repealing section 148 and substituting the following section:- "148. Supply and control of betting tickets . (1) Subject to subsection (5), betting tickets issued by bookmakers pursuant to section 149 shall be in the form and conform to the specifications determined by the Commissioner from time to time. (2) A person other than the Government Printer shall not print betting tickets unless the person is licensed by the Commissioner to print betting tickets. (3) The Commissioner may- (a) license persons to print betting tickets; (b) authorize persons (including persons licensed pursuant to paragraph (a)) to hold stocks of betting tickets for sale to bookmakers, subject to such terms and conditions as may be prescribed. (4) Subject to subsection (5), a bookmaker shall not acquire betting tickets from a person who is not authorized to hold

28 Racing and Betting Act Amendment Act 1991, No. 4 stocks of betting tickets for sale to bookmakers pursuant to subsection (3). (5) (a) Where a bookmaker, with the written approval of the Commissioner, uses any equipment, device or service for the recording of bets and that equipment device or service produces or causes to be produced a form of betting ticket, the Commissioner may grant an approval in writing for that bookmaker to issue such a form of betting ticket. (b) The Commissioner may refuse to grant an approval sought pursuant to this subsection and may review, modify, qualify or revoke an approval granted without in any case assigning a reason therefor.". 8. Amendment of s. 149 . Bookmakers to issue betting tickets. Section 149 of the Principal Act is amended by, in subsection (5), omitting the words "purchased by that bookmaker from the Commissioner or his agent or licensee" and substituting the words "for the purposes of this Act". 9. Amendment of s. 155. Other offences by bookmaker . Section 155 of the Principal Act is amended by omitting paragraphs (c), (d), (e) and (f) and substituting the following paragraphs:- "(c) issue or deliver to a person a betting ticket- (i) that has not been acquired or produced in accordance with this Act; (ii) upon which the bookmaker's name is not printed; (d) sell or transfer a betting ticket to another person;". 10. Amendment of Divisional heading preceding s. 162. The Divisional heading preceding section 162 of the Principal Act is amended by- (a) omitting the words "Betting Tax,"; (b) omitting the words "and Club Levy". 11. Repeal of s. 162. Betting tax. The Principal Act is amended by repealing section 162. 12. Amendment of s. 163. Bookmaker ' s turnover tax. Section 163 of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:- "(2) Bookmaker's turnover tax shall be calculated on the aggregate of the amounts of all bets made by a bookmaker at a meeting at the rate of 1.00 per centum.". 13. Repeal of s. 164 . Club levy. The Principal Act is amended by repealing section 164.

Racing and Betting Act Amendment Act 1991, No. 4 29 14. Amendment of s. 166 . When tax and levy payable. Section 166 of the Principal Act is amended by- (a) in the note to the heading omitting the words "and levy"; (b) in subsection (1), omitting the words "amounts of bookmaker's turnover tax and club levy" and substituting the words "amount of bookmaker's turnover tax"; (c) in subsection (2) omitting the words "amounts of bookmaker's turnover tax and club levy" and substituting the words "amount of bookmaker's turnover tax"; (d) in subsection (3)- (i) omitting the words "or club levy"; (ii) omitting the words "and club levy". 15. Amendment of s. 169 . Commissioner may fix bookmaker's turnover tax and club levy. Section 169 of the Principal Act is amended by- (a) in the note to the heading, omitting the words "and club levy"; (b) in subsection (1)- (i) omitting the words "and club levy"; (ii) omitting the words "and levy"; (c) in subsection (2), omitting the words "amounts of bookmaker's turnover tax and club levy" and substituting the words "amount of bookmaker's turnover tax"; (d) omitting subsection (3) and substituting the following subsection:- "(3) The Commissioner may issue a demand for the payment of any amount of bookmaker's turnover tax fixed under subsection (1) or (2) and shall specify in that demand the date on which the amount becomes due and payable.". 16. Amendment of s. 170. Penalties for late payment. Section 170 of the Principal Act is amended by omitting subsection (1) and substituting the following subsection:- "(1) Penalty at the rate of 5 per centum shall be charged and become due and payable forthwith- (a) on the amount of bookmaker's turnover tax; (b) on an amount fixed by the Commissioner in accordance with section 169, remaining unpaid after the date on which that amount became due and payable.".

30 Racing and Betting Act Amendment Act 1991, No. 4 17. Amendment of s. 171. Application of bookmaker ' s turnover tax, club levy and penalty. Section 171 of the Principal Act is amended by- (a) in the note to the section, omitting the words ", club levy"; (b) omitting subsection (2). 18. Repeal of s. 172. Race clubs ' bookmaker levy account. The Principal Act is amended by repealing section 172. 19. Repeal of s. 174. Payment of club levy. The Principal Act is amended by repealing section 174. 20. Amendment of Second Schedule. The Second Schedule to the Principal Act is amended by, in Part 11, omitting the table and substituting the following table:- C< Class of Totalisator To T ta a l x is % ator F D u e n vR d eal L ocip e n v mg y en % t Comm % ission DeTdou % tcatlion Win .............. Place .............. Quinella Double ........... . Trifecta ........... . Treble First Four ......... . Special Multiple Tabanza Sports 5.125 5.125 5.125 6.125 6.125 6.125 6.125 6.125 6.125 10.000 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 0.875 Nil 9.0 9.0 9.0 11.0 11.0 13.0 13.0 18.0 18.0 15.0 15 15 15 18 18 20 20 25 25 25 Minister's Second Reading Speech made on 19 February 1991.