Western Australia
Totalisator Agency Board Betting Tax Act 1960
This Act was repealed by the Racing and Gambling Legislation Amendment and Repeal Act 2003 s. 33 (No. 35 of 2003) as at 30 Jan 2004 (see s. 2 and Gazette 30 Jan 2004 p. 397).
Western Australia
Totalisator Agency Board Betting Tax Act 1960
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title2 — Totalisator Agency Board betting tax for totalisator bets3. Totalisator Agency Board betting tax for fixed odds bets 1NotesCompilation table — Compilation tableDefined terms Western Australia
Totalisator Agency Board Betting Tax Act 1960 Totalisator Agency Board Betting Tax Act 1960
An Act to impose a tax on money paid in respect of bets made through or with the Totalisator Agency Board established under the Totalisator Agency Board Betting Act 1960.
1.Short titleThis Act may be cited as the Totalisator Agency Board Betting Tax Act 1960 1.
2.Totalisator Agency Board betting tax for totalisator betsThe rate of Totalisator Agency Board betting tax imposed by this Act and payable under the Totalisator Agency Board Betting Act 1960, in relation to bets included in a totalisator, is 5% of all moneys paid to the Totalisator Agency Board in respect of those bets made through or with that Board under the provisions of that Act.
[Section 2 amended by No. 59 of 1966 s. 2; No. 78 of 1970 s. 3; No. 15 of 1983 s. 3; No. 66 of 1988 s. 21; No. 64 of 1995 s. 6; No. 41 of 1999 s. 4.]
3.Totalisator Agency Board betting tax for fixed odds betsthrough or with that Board under the provisions of that Act.
“fixed odds bet” has the meaning given to that term in the Totalisator Agency Board Betting Act 1960.
[Section 3 inserted by No. 41 of 1999 s. 5.]
Notes
1 This is a compilation of the Totalisator Agency Board Betting Tax Act 1960 and includes the amendments made by the other written laws referred to in the following table.
Compilation table
Short title | Number and year | Assent | Commencement |
Totalisator Agency Board Betting Tax Act 1960 | 54 of 1960 | 28 Nov 1960 | 28 Nov 1960 |
Totalisator Agency Board Betting Tax Act Amendment Act 1966 | 59 of 1966 | 12 Dec 1966 | 12 Dec 1966 |
Totalisator Agency Board Betting Tax Act Amendment Act 1970 | 78 of 1970 | 30 Nov 1970 | 1 Jan 1971 (see s. 2) |
Totalisator Agency Board Betting Tax Amendment Act 1983 | 15 of 1983 | 31 Oct 1983 | 1 Nov 1983 (see s. 2) |
Acts Amendment (Racing Industry) Act 1988 Pt. 4 2 | 66 of 1988 | 22 Dec 1988 | 1 Aug 1988 (see s. 2(1)) |
Acts Amendment (Betting Tax) Act 1995 Pt. 3 | 64 of 1995 | 27 Dec 1995 | 28 Jun 1996 (see s. 2 and Gazette 25 Jun 1996 p. 2901) |
Totalisator Agency Board Betting Tax Amendment Act 1999 | 41 of 1999 | 16 Nov 1999 | 15 Jan 2000 (see s. 2 and Gazette 14 Jan 2000 p. 153) |
Reprint of the Totalisator Agency Board Betting Tax Act 1960 as at 18 Jan 2002(includes amendments listed above) |
This Act was repealed by the Racing and Gambling Legislation Amendment and Repeal Act 2003 s. 33 (No. 35 of 2003) as at 30 Jan 2004 (see s. 2 and Gazette 30 Jan 2004 p. 397) |
2 The Acts Amendment (Racing Industry) Act 1988 Pt. 7 contained transitional provisions that are unlikely to have any further effect.
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
fixed odds bet.............................................................................................................. 3(2)