Racing Taxation Act 1937 (NSW)

RxVCIN(^ TAXATION ACT.

Act  o. o l, 1937.

An Act to impose certain taxes in respect of book­ makers, racecourses and race-meetings; and for purposes connected therewith. [Assented to, 23rd December, 1937.]

T 3 b it enacted by the King’s iMost Excellent Majesty, JL3 by and witli the advice and consent of the Legis­ lative Council and Legislative Assembly of Noav South AVah's in Parliament assembled, and by the authority of tl'.e same, as follows:—

PAET T.

P b e l i m i x a r y .

1. (1) This Act may be cited as the “ Eacing Taxa- Shortnue

.• A i. fln ̂D A ist oil

tioil .A.ct, 1J37. into Parts.

( 2 )

356                 Racing Taxation Act.

No. 31, 1937.

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

PART I.—P eelimixaey.

PART II .— B ookmakees (B etting) T ax.

PART III .— B ookmakees (R egisteation) T ax.

PART IV.—R acecoueses (E nteetainment) T ax.

PART V.—Geoss I ncome T ax— Greyhound R acing.

PART II.

B ookmakers (B etting) Tax.

Construction 2. (1) This Part of this Act shall be read and con-

andcom-

sti’ued witli Part IV of the Bookmakers (Taxation) Act ̂

1917-1937.

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

Imposition 3. There shall be charged, levied, collected, and paid,

of tax. subject to the provisions of Part IV of the Bookmakers (Taxation) Act, 1917-1937, and the regulations made thereunder, for the use of His Majesty and for credit of the Consolidated Revenue Fund, in lieu of the tax imposed by tlie Finance (Bookmakers’ Taxation) Act, 1932, a tax at the rate of one-quarter of one per centum of the total amount of the bets made by backers with any bookmaker whether before or after the commence­ ment of this Part of this Act, upon any event or con­ tingency of or relating to a horse-race or to greyhound racing as defined in tlie Gaming and Betting Act, 1912­ 1937, determined after the commencement of this Part.

PART

' ''■ 'I-' '

Racing Taxation Act. 35?

Ho. 31, 1937.

. PART III. —

B ookmakers (Registeatiok) Tax.

4 . (1) This Part of this Act shall he read and con- Construction

strned Avith Part V of the Bookmakers (Taxation) Act,

1917-1937.	'	■
(2) This Part of this Act shall commence upon the first day of January, one thousand nine hundred and thirty-eight.

5 . (1) In lieu of the taxes imposed by Part II of the RookmoUcrs

Bookmakers (Taxation) Act, 1917-1932, there shall be

charged, levied, collected and paid for the use of His	‘ '
Majesty and for credit of the Consolidated Revenue Fund subject to the provisions of Part V of the Bookmakers (Taxation) Act, 1917-1937, and the regulations made thereunder, and subject to the reductions in that Part contained, tax in accordance with the provisions of this section.
(2) Every bookmaker who, at any time in the year one thousand nine hundred and thirty-eight or in any subsequent year, carries on his business as a bookmaker at any race-meeting on the Randwick Racecourse shall, for each such year in Avhich he carries on such business^ pay a tax of tlie amount following;—

(a)	if he carries on such business in the saddling paddock the amount of the tax shall be seventy pounds;
(b)	if he carries on such business in the leger reserA-e the amount of the tax shall be tAA’enty-eight

' pounds;

(c) if he carries on snch business in the flat the amount of the tax shall be seven pounds.

(3) Every bookmaker Avho, at any time in the year one thousand nine hnndred and thirty-eight or in any subsequent year, carries on his business as a bookmaker at any meeting for horse racing on any racecourse (other than the RandAvdek Racecourse) situated Avithin forty miles of the General Post Office, Sydney, shall, for each

such

358                  Racing Taxation Act.

Wo. 31,1937. . , . , , . 1 1 ­

----	such year in which he carries on snch business, pay a
tax of the amount following:—

(a) if he carries on snch business in the saddling

'

paddock the amount of the tax shall be twenty-

eight pounds;

(b)	if he carries on such business at any part of such racecourse other than the saddling pad­ dock the amount of the tax shall be fourteen
.	pounds.

(4) Every bookmaker who, at any time in the year one thonsand nine hundred and thirty-eight or in any subsequent year, carries on his business as a book­ maker at any meeting for pony racing on any racecourse (other than the Eandwick Racecourse) situated within forty miles of the General Post Office, Sydney, shall, for each such year in which he carries on such business, pay a tax of the amount following:—

(a)	if he carries on snch business in the saddling paddock the amount of the tax shall be twenty- eight pounds;
(b)	if he carries on such business at any part of snch racecourse other than the saddling ]iad- dock the amount of the tax shall be fourteen pounds.

(5) Every bookmaker who, at any time in the year one thonsand nine hundred and thirty-eight or in any subsequent year, carries 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, shall, for each such year in which he carries on such business, pay a tax of the amount following:—

(a)	if he carries on such business in the saddling paddock tlie amount of the tax shall be twenty pounds;
(b)	if he carries on snch business at any part of such racecourse other than the saddling pad­ dock the amount of tlie tax shall be ten pounds.

(6) Every bookmaker who, at any time in the year

one thousand nine hundred and thirty-eight or in any

subsequent year, carries on his business as a bookmaker

at

Racing Taxation Act. 359

No. 31,1937.

at any race-meeting on any racecourse situated beyond forty miles from the General Post Office, Sydney, shall, for each such year in which he carries on such business, pay a tax of the amount following—

(a) if he carries on such business in the saddling paddock the amount of the tax shall be twenty pounds;

' (b) if he carries on such business at any part of such racecourse other than the saddling paddock the amount of the tax shall be ten pounds.

PART IV.

E a c ec o u k ses ( E x t e r t a ix m e x t ) T ax .

6 . (1) This Part of this Act shall be read and con- Construe-

strued Avith Part V of the Entertainments Tax (Manage- ef°mmcnce-

ment) Act, 1929-1937.	ment.
(2) This Part of this Act shall commence on the first day of January, one thousand nine hundred and tiiirty-eight.

7. (1) There shall be charged, levied, and paid sub-Entertain-

.icet to the provisions of Part V of the Entertainments

Tax (Management) Act, 1929-1937, and the regulations

made thereunder and subject to the exemptions in that	'
Part contained, for the use of His Majesty and for credit of the Consolidated Revenue Fund, an entertainments tax in the cases and at the rates prescribed in this section.
(2) In the case of an entertainment Avhich is a race­ meeting held on a racecourse situated within forty miles of the General Post Office, Sydney, or on the racecourse of the NeAVcastle Jockey Club Limited, Newcastle, the entertainments tax under this section shall be so charged, levied and paid on all payments for admission to such race-meeting.
(3) In the case of an entertainment Avhich is a race­ meeting held on a racecourse (other than the racecourse of the Newcastle Jockey Club Limited, Newcastle), situated beyond forty miles from the General Post Office, Sydney, the payment for admission to Avhich, calculated

as

360                 Racing Taxation Act.

Ko. 31,1937. including the tax imposed by the Entertainments Tax Act, 1929, exceeds ten shillings, the entertainments tax under this section shall be so charged, levied, and paid, on all payments for admission to such race-meeting.

(4) The entertainments tax for the purposes of this

section shall be at the following rates;—■

Payment for admission (excluding Rata of tax.

. the amount of tax).

N o t exceeding one slilling ... - Nil.

Exceeding one shilling ................ Two pence for every shilling or p a rt of a shilling by which the pay­ m ent exceeds one shilling.

PART Y.

G koss I x c o m e T ax— G r e y h o u n d R a c in g .

Construc­	8. (1) This Part of this Act shall bo read and con­
tion and

commence­	strued with Part VII of the Finance (Greyhound-racing
ment.	Taxation) Management Act, 1931-1937.

(2) This Part of this Act shall commence upon a day

to be appointed by the Governor and notified by procla­

mation published in the Gazette.

Tax.	9. (1) There shall be charged, levied, collected and paid subject to the provisions of Part VII of the Finance (Greyhound-racing Taxation) Management Act, 1931­ 1937, and the regulations made thereunder, for the use of Ilis Majesty and for credit of the Consolidated Revenue Fund, tax as in this section provided.
(2) Every racing club which conducts a race-meet­ ing on a racecourse situated within forty miles of the General Post Office, Sydney, shall be liable to pay and shall pay to His Majesty a tax of an amount equivalent to fifteen per centum of the total gross income of the club from all sources arising out of the conduct of such race-meeting.

COUNTRY