Totalisator Duty Act Amendment Act 1918 (WA)

WESTERN AUSTRALIA.

r te-

ANNO OCTAVO a( a, el

GEORGII QUINTI REGIS,

XXII.

*************************.*****************************

No. 8 of 1918.

AN ACT to amend the Totalisator Duty Act,

1905.

[Assented to 29th March, 1918.]

Legislative Assembly of Western Australia, in this present Par-	BE it enacted by the King's Most Excellent Majesty, by andwith the advice and consent of the Legislative Council and
liament assembled, and by the authority of the same, as follows:-

1. This Act may be cited as the Totalisator Duty Act Amend- Short title.

ment Act, 1918, and shall be read as one with the Totalisator Duty

Act, 1905, hereinafter referred to as the principal Act.

2. Section two of the principal Act is amended by adding to Amendment of

the interpretation of "Racing Club" the words, "Horse-racing	Section 2.
includes trotting racing."

3. Section three of the principal Act is repealed, and a sec- Amendment of

tion is inserted, and shall have effect in its place, as follows:- Section 3.

3. (1.) From and after the passing of this Act there shall Duty on

be payable to the Commissioner of Taxation appointed under

takings of

totalisators.

the Land and Income Tax Assessment Act, 1907, for the use

of His Majesty.

(a) A duty upon the gross takings of every totalisator calculated at the rate of six per centum upon such gross takings; and

1918,;No. 8.] Totalisator Duty Act—Amendment. [8 GEO. V.

(b)	Six per centum of the net takings of every totalisator which, after every dividend is declared, remain un- distributed under the provisions of subsection two of this section; and
(c)	Six per centum of all dividends of every totalisator unpaid within three months after the declaration thereof.

(2.) No fractional part of a shilling shall be paid by any

racing club by way of a dividend of a totalisator.

(3.) The term "net takings" means the gross takings of a totalisator less the totalisator commission, which shall not exceed twelve and a-half per centum of the gross tak- ings.

Amendment of 4.

(1.) Paragraph (b) of subsection one of section four of the principal Act is amended by omitting the words "the rules of the racing club," and inserting in their place the words "the provision of subsection two of section three."

Section 4.

(2.) Subsection two of section four of the principal Act

is amended by omitting the words "statutory declaration," and

inserting the words "declaration in writing" in place thereof. -

Amendment of 5. Section five of the principal Act is amended by omitting all

Section 5.

the words contained in the last three lines, and inserting in their

place the words "a penalty not exceeding one hundred pounds."

Amendment of 6.

Paragraph (c) of subsection one of section seven of the principal Act is amended by omitting the words "the rules of the racing club," and inserting in their place the words "the provision of subsection two of section three."

Section 7.

Substitution of	7.	The principal Act is further amended by substituting for
Commissioner of

Taxation for the words "Colonial Treasurer" the words "Commissioner of

Colonial Treasure T. Taxation" throughout the said Act.

Reprinting Act 8.

All copies of the principal Act hereafter printed by the Government Printer shall be printed as amended by this Act, under the supervision of the Clerk of Parliaments, and all neces- sary references to this Act shall be made in the margin.

and showing

amendments.