Totalisator Duty Amendment Act 1984 (WA)

WESTERN AUSTRALIA.

TOTALISATOR DUTY.

No. 29 of 1984.

AN ACT to amend the Totalisator Duty Act

1905-1973.

[Assented to 31 May 1984.]

BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

1. (1) This Act may be cited as the Totalisator 2grgaitleon.

Duty Amendment Act 1984.

(2) In this Act the Totalisator Duty Act 1905-1973 1:peNrrotd as

1 April 1963

is referred to as the principal Act.

and amended

by Acts

(3)	The principal Act as amended by this Act may 19/15 9a2n	1C968	1 cof	r
and 4

be cited as the Totalisator Duty Act 1905-1984.	amended by
1972 (as
0Afoit9N73o).19

No. 29.] Totalisator Duty. [1984.

Commence-

2.    This Act shall come into operation on 1 June

ment.

1984.

Section 3

amended. 3. Section 3 of the principal Act is amended

(a) by repealing subsections (1), (1a) and (lb) and substituting the following subsections

If (1) Subject to subsections (la) and

(lb) of this section, there shall be pay- able to the Commissioner of State Taxation appointed under the Public Service Act 1978-

(a)	a duty upon the gross takings of every totalisator calculated at the rate of 7.5% or such other percentage as may be prescribed upon such gross takings;
(b)	7.5% or such other percentage

as may be prescribed of the net takings of every totalisator which, after every dividend is declared, remain undistrib- uted under the provisions of subsection (2) of this section; and

(c) 7.5% or such other percentage

as may be prescribed of all

dividends of every totalisator unpaid within 3 months after the declaration thereof.

(la) In respect of every totalisator situate more than 40 kilometres from the General Post Office at Perth the payments payable under subsection (1) of this section shall be calculated at the rate of 3.5% or such other percentage as may be prescribed instead of at the rate referred to in that subsection.

1984.] Totalisator Duty. [No. 29.

(lb) Subject to subsection (la) of this section, in respect of so much of the amount of the gross takings, net takings and unpaid dividends mentioned in paragraphs (a), (b) and (c) respectively of subsection (1) of this section as the Commissioner of State Taxation is satisfied was taken or, as the case may be, is unpaid, by the totalisator on bets other than bets for a win or a place, the payments payable under subsection (1) of this section shall be calculated at the rate of 5.5% or such other percentage as may be prescribed instead of at the rate referred to in that subsection. ";

(b) by repealing subsection (3) and substitut- ing the following subsection

CC

(3) The term "net takings"

(a) except as provided in paragraph (b) of this sub- section—means the gross takings of a totalisator less the totalisator commission which shall not exceed-

(i)    15% or such other per- centage as may be pre- scribed of the gross takings in respect of bets for a win or a place; or

(ii)    20% or such other per- centage as may be pre- scribed of the gross takings in respect of bets other than bets for a win or a place;

(b) where the totalisator is conducted on the system whereby all winning bets for a win or a place are deducted

No. 29.] Totalisator Duty. [1984.

before the totalisator commis- sion is deducted—means the gross takings of the totalisator less the totalisator commis- sion which shall not exceed-

(i)  20% or such other percentage as may be prescribed of losing bets in the case of a totali- sator pool conducted for a win; or

(ii)   25% or such other per- centage as may be pre- scribed of losing bets in the case of a totalisator pool conducted for a place. "; and

(c) in paragraph (a) of subsection (4) by

deleting "one and one-half per centum"

and inserting the following-

" 1.5% or such other percentage as may

be prescribed ".

Section 4

amended. 4.

Section 4 of the principal Act is amended in paragraph (d) of subsection (1) by deleting "wager- ing transactions known as "jack pots" or as "quinellas" or as "doubles" " and substituting the following-

" bets other than bets for a win or a place ".

Section 7

amended. 5.

Section 7 of the principal Act is amended in paragraph (da) of subsection (1) by deleting "wagering transactions known as "jack pots" or as "quinellas" or as "doubles", and particulars of those transactions" and substituting the following-

" bets other than bets for a win or a place, and

particulars of those bets ".