Untitled document

Tattersall Consultations (Amendment) Act 2000

Act No. 63/2000

TABLE OF PROVISIONS

Section Page

1.	Purpose	1
2.	Commencement	1
3.	Duty payable by promoter	2
4.	Subscription levy where no ticket issued	2
5.	Transitional provision	3

═══════════════

ENDNOTES 4

i

Victoria

No. 63 of 2000

Tattersall Consultations (Amendment)

Act 2000†

[Assented to 8 November 2000]

The Parliament of Victoria enacts as follows:

1. Purpose

The purpose of this Act is to amend the Tattersall

Consultations Act 1958 to adjust taxation rates.

2. Commencement

This Act comes into operation on the day after the day on which it receives the Royal Assent.

Tattersall Consultations (Amendment) Act 2000

s. 3	Act No. 63/2000
See:	3. Duty payable by promoter
Act No.

6390 In section 6 of the Tattersall Consultations Act

Reprint No. 8
as at	1958, for sub-section (1) substitute—
1 July 2000. LawToday:	"(1) The promoter must pay to the Treasurer for
payment into the Consolidated Fund—
dpc.vic.

gov.au	(a)
in respect of each Consultation equal to—

(i)  31!66% of that part of the amount subscribed to the Consultation that is in respect of supplies on which

GST is payable; and

(ii)  36% of that part of the amount subscribed to the Consultation that is in respect of supplies on which GST is not payable; and

(b) in respect of each soccer football pool conducted under the licence a duty equal to—

(i)  28!76% of that part of the amount subscribed to the soccer football pool that is in respect of supplies on which GST is payable; and

(ii)  34% of that part of the amount subscribed to the soccer football pool that is in respect of supplies on which GST is not payable.".

4. Subscription levy where no ticket issued

In section 6AA of the Tattersall Consultations

Act 1958, after sub-section (1) insert—

"(1A) Sub-section (1) does not apply to a

subscription, accepted otherwise than by the
issue of a ticket, if the subscription is
accepted by an accredited representative of

Tattersall Consultations (Amendment) Act 2000

Act No. 63/2000 s. 5

the operator in an external Territory of person in that Territory or place.".

5. Transitional provision

In section 12 of the Tattersall Consultations Act
1958, for sub-section (4) substitute—

"(4) Section 6, as amended by section 3 of the

Tattersall Consultations (Amendment) to have applied, to Consultations and soccer football pools conducted on or after 1 July 2000.

(5) If, because of sub-section (4), the promoter

is required to pay an amount of duty that the
promoter would not otherwise have been
required to pay, that amount of duty must be
paid within 7 days after the commencement
of section 5 of the Tattersall Consultations
(Amendment) Act 2000.

(6) If, because of sub-section (4), the promoter has paid an amount of duty in excess of the amount that the promoter was required to

pay under section 6, the Treasurer must
refund the amount of the overpayment to the
promoter and the Consolidated Fund is
appropriated to the extent necessary for the

refund to be paid.".

═══════════════

Tattersall Consultations (Amendment) Act 2000

Endnotes Act No. 63/2000

ENDNOTES

†

Minister's second reading speech—

Legislative Assembly: 7 September 2000

Legislative Council: 24 October 2000

The long title for the Bill for this Act was "to amend the Tattersall
Consultations Act 1958 to adjust taxation rates and for other purposes."