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National Taxation Reform (Further Consequential

Provisions) Act 2000

Act No. 24/2000

TABLE OF PROVISIONS

Section Page

PART 1—PRELIMINARY 1

1. Purpose 1
2. Commencement 1

PART 2—ACCIDENT COMPENSATION ACT 1985 3

3. Penalties on employers for non-compliance 3

PART 3—FUNERALS (PRE-PAID MONEY) ACT 1993 5

4. GST payments do not have to be invested 5

PART 4—GAMBLING LEGISLATION 6

5. Casino Control Act 1991 6
6. Casino (Management Agreement) Act 1993 7
7. New section 6F inserted in Casino (Management Agreement)
Act 1993 7

6F. Ratification of the sixth Deed of Variation 7
8. Consequential amendments to Casino (Management

Agreement) Act 1993 7
9. New Schedule 7 inserted in Casino (Management Agreement)

Act 1993 8
SCHEDULE 7 8

ANNEXURE 12
SCHEDULE SIX 12

10. Interactive Gaming (Player Protection) Act 1999 14
11. Tattersall Consultations Act 1958 15

i

Section Page

PART 5—RACING ACT 1958 16

12. Consequential amendments 16
13. New sections 91B, 91C, 91D and 91E inserted 17

91B. Bookmaker's licence levy 17
91C. Bookmaking development fund 19
91D. Ministerial approval of rules and guidelines 20
91E. Provision of information regarding betting records 21

14. Further consequential amendment 22
15. New Part V inserted 22
PART V—GENERAL 22

96. Transitional provision on repeal of Part VI 22

16. Repeal of Part VI 23

PART 6—TRANSPORT ACCIDENT ACT 1986 24

17. Adjustment of transport accident charges for GST 24

PART 7—STATUTORY FEES AND CHARGES 28

18. Cemetery fees 28
19. Legal Practice Act 1996 29
20. Trustee companies' commissions and fees 29

═══════════════

NOTES 31

ii

Victoria

No. 24 of 2000

National Taxation Reform (Further Consequential Provisions) Act 2000†
[Assented to 16 May 2000]

The Parliament of Victoria enacts as follows:

PART 1—PRELIMINARY

1. Purpose
The purpose of this Act is to make further amendments to State legislation as a consequence of national taxation reform.

2. Commencement

National Taxation Reform (Further Consequential Provisions)
Act 2000
Act No. 24/2000

(1) This Act (except Parts 2 and 5 and sections 10, 19 and 20) comes into operation on the day after the day on which it receives the Royal Assent.
(2) Part 2 and sections 10, 19 and 20 come into
operation on 1 July 2000.

(3) Part 5 comes into operation on 3 July 2000.

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s. 3	Act No. 24/2000

PART 2—ACCIDENT COMPENSATION ACT 1985

No. 10191.	3. Penalties on employers for non-compliance
Reprint No. 9 as at 4.00 p.m. on 30 June	(1) In section 108(5) of the Accident Compensation Act 1985, for paragraph (a) substitute— "(a) impose on the employer a penalty calculated
1999.

in accordance with the method determined
under sub-section (5A); or".
(2) After section 108(5) of the Accident

Compensation Act 1985 insert—

"(5A) The Governor in Council, by Order

published in the Government Gazette, may
determine the method for calculating the
penalty payable by an employer who fails
without reasonable cause to forward a claim
to the Authority as required by this section.
(5B) The Authority may recover a penalty
imposed under sub-section (5)(a) in a court
of competent jurisdiction as a debt due to the
Authority.".
(3) In section 127 of the Accident Compensation
Act 1985, for sub-section (2) substitute—
"(2) If the Authority has assumed the employer's
liability under sub-section (1), the Authority
may impose on the employer a penalty
calculated in accordance with the method
determined under sub-section (3).
(3) The Governor in Council, by Order
published in the Government Gazette, may
determine the method for calculating the
penalty payable by an employer if the
Authority has assumed the employer's
liability under sub-section (1).

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Act No. 24/2000 s. 3
(4) The Authority may recover a penalty
imposed under sub-section (2) in a court of competent jurisdiction as a debt due to the Authority.".

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s. 4	Act No. 24/2000

PART 3—FUNERALS (PRE-PAID MONEY) ACT 1993

No. 33/1993.	4. GST payments do not have to be invested
Amended by
Nos 17/1999
and 37/1999.	(1) In section 3(1) of the Funerals (Pre-Paid

Money) Act 1993, after the definition of "funeral
service" insert—
' "GST" has the same meaning as it has in the
A New Tax System (Goods and Services
Tax) Act 1999 of the Commonwealth;'.
(2) In section 6 of the Funerals (Pre-Paid Money)
Act 1993, for sub-section (4) substitute—
"(4) Sub-sections (1) and (3) do not apply to—

(a)

an administration fee or brokerage fee paid in respect of a pre-paid funeral contract; or

(b)

an amount paid in respect of any GST payable on the supply to which a pre- paid funeral contract relates.".

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Act No. 24/2000 s. 5

PART 4—GAMBLING LEGISLATION

5. Casino Control Act 1991

No. 47/1991. Reprint No. 4

(1) In section 81J of the Casino Control Act 1991— (a) in sub-section (1), after the definition of

as at
1 January
1999. Further
amended by

"gross betting revenue" insert— No. 41/1999.

' "GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;

"State tax credit" for a casino operator in respect of a month, means an amount equal to the amount that would be

in sub-section (2), for "A casino operator" substitute "Subject to sub-section (2A), a casino operator".
determined under Division 126 of the GST amount for that month if the only gambling supplies by the casino operator attributable to that month were gambling supplies related to approved betting competitions conducted by the casino operator during that month;';
(b)

(2) After section 81J(2) of the Casino Control Act
1991 insert—

"(2A) The amount of tax payable by a casino
operator under sub-section (2) in respect of a month is to be reduced by the State tax credit for the casino operator in respect of that
month.
(2B) A casino operator must give the Treasurer any information the Treasurer requires to determine the State tax credit for the casino
operator in respect of a month.".

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s. 6	Act No. 24/2000
No. 94/1993.	6. Casino (Management Agreement) Act 1993
Reprint No. 2
as at	In section 4 of the Casino (Management
5 September	Agreement) Act 1993—
1997. Further
amended by
Nos 16/1997	(a) in the definition of "the Agreement", after
and 90/1998.	"fifth Deed of Variation" insert "and the sixth Deed of Variation";

(b)
after the definition of "the fifth Deed of ' "the sixth Deed of Variation" means the
deed of variation to the management agreement for the Melbourne Casino Project, a copy of which is set out in Schedule 7.'.

7. New section 6F inserted in Casino (Management Agreement) Act 1993
After section 6E of the Casino (Management
Agreement) Act 1993 insert—
"6F. Ratification of the sixth Deed of Variation
(1) The sixth Deed of Variation is ratified and takes effect as if it had been enacted in this Act.
(2) The Agreement is amended as provided in the sixth Deed of Variation.".

8. Consequential amendments to Casino (Management Agreement) Act 1993
In the Casino (Management Agreement) Act
1993—

(a)

in section 7(2), after "6E(1)" insert "or 6F(1)";

(b)

in section 11(5), for "and 22C" substitute ", 22C and 22D".

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Act No. 24/2000 s. 9
9. New Schedule 7 inserted in Casino (Management Agreement) Act 1993
After Schedule 6 to the Casino (Management
Agreement) Act 1993 insert—

'SCHEDULE 7

SIXTH DEED OF VARIATION TO THE MANAGEMENT

AGREEMENT

MELBOURNE CASINO PROJECT

DEED dated 3 April 2000

BETWEEN

THE HONOURABLE JOHN PANDAZOPOULOS MP, the Minister of the Crown for the time being administering the Casino Control Act acting for and on behalf of the State of Victoria ('State')

AND

CROWN LIMITED ACN 006 973 262 with its registered office at Level 2, 54 Park Street, Sydney, New South Wales ('Company')
RECITALS

A.

The State and the Company entered into an agreement dated 20 September 1993 ratified by and scheduled to the Casino (Management Agreement) Act 1993 ('Management Agreement')
B. The Management Agreement has been varied by:

(a)

a deed of variation dated 14 November 1994 ratified by and scheduled to the Casino (Management Agreement Amendment) Act 1994 and inserted as a schedule to the Casino (Management Agreement) Act 1993;

(b)

a deed of variation dated 12 October 1995 ratified by and scheduled to the Casino (Management Agreement) (Further Amendment) Act 1995 and inserted as a schedule to the Casino (Management Agreement) Act 1993;

(c)

a deed of variation dated 3 June 1996 ratified by the Gaming Acts (Amendment) Act 1996 and inserted as a schedule to the Casino (Management Agreement) Act 1993;

(d)

a deed of variation dated 7 November 1996 ratified by the Casino (Management Agreement) Amendment Act 1996 and

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s. 9	Act No. 24/2000

inserted as a schedule to the Casino (Management
Agreement) Act 1993; and

(e)

a deed of variation dated 1 October 1998 ratified by the Gaming Acts (Further Amendment) Act 1998 and inserted as a schedule to the Casino (Management Agreement) Act 1993.

C.

The parties have agreed to further vary the Management Agreement as provided in this Deed of Variation.
AGREEMENT
1. Definitions
Unless the context otherwise requires or the contrary intention appears, terms defined in the Casino Control Act or the Management Agreement have the same meaning when used in this document.
2. Ratification and operation of provisions

2.1 A Minister of the State must introduce and sponsor a Bill in the
Parliament of Victoria to ratify this document as soon as reasonably
practicable after its execution and the operation of this Deed is subject
to the Bill receiving the Royal Assent on or before 1 July 2000.
2.2 Except for clause 3, this Deed of Variation shall come into operation on
the date shown at the commencement of the document. Clause 3 shall
come into operation on 1 July, 2000.
3. Variation of Management Agreement
The State and the Company agree to vary the Management Agreement
by:-

(a) Inserting in clause 2 the following definitions:
"GST" has the same meaning as in the GST Act;
"GST Act" means the A New Tax System (Goods and Services
Tax) Act 1999 (Commonwealth);
"Global GST Amount" has the same meaning as in the GST Act;
"Intergovernmental Agreement" means the Intergovernmental
Agreement on the Reform of Commonwealth-State Financial
Relations executed in June 1999; and
"State Tax Credit" means an amount equivalent to the amount determined under Division 126 of the GST Act, declared by the Company to the Commissioner as the Global GST Amount with respect to gambling supplies to which clauses 22 and clause 22A apply;

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(b) renumbering clause 22C as clause 22D and by inserting a
new clause 22C as follows:

"22C GST Offset and Intergovernmental Agreement with the
Commonwealth
22C.1 The Intergovernmental Agreement requires the State to adjust its gambling tax arrangements to take account of the GST on gambling operations.

22C.2 The total amount of casino tax as described in and
calculated under clauses 22 and 22A shall be reduced by the State Tax clauses apply. The State Tax Credit will be allowed as a reduction in the total amount of casino tax payable under clauses 22 and 22A when calculated on the seventh day after the end of the relevant month.

22C.3 Where no casino tax is payable with respect to the relevant
month due to Gaming Revenue being less than zero, the State Tax the negative Gaming Revenue is carried forward and applied. When the Casino tax is less than the State Tax credit in any month, the State Tax Credit remaining after applying it to the casino tax in that month, shall be carried forward to the following month.

22C.4 When submitting documentation to the Authority for
calculation of the casino tax payable under clauses 22 and 22A, the calculations supporting its claim for a State Tax Credit in a form similar to the document set out in Schedule Six (the "Schedule Six Return").
22C.5 The Company must provide to the State, within 48 hours of lodgement, a copy of its GST return as lodged under Division 31 of the GST Act, together with a statutory declaration as to the accuracy and
authenticity of that document. The State Tax Credit will be varied in
the following month by the amount of any difference between the
amount allowed by the State as a State Tax Credit in a particular month
when compared with the actual Global GST Amount declared by the
Company to the Commissioner for that month for gambling supplies to
which clauses 22 and 22A apply. Any adjustment made by the
Commissioner to the Global GST Amount subsequent to the
declaration by the Company shall be reflected as a corresponding
adjustment in the following monthly State Tax Credit and the Company
must include details of such adjustments in the monthly Schedule Six
Return.

22C.6 The Company consents to the Authority inspecting such
records of the Company that relate to the Global GST Amount used to
calculate the State Tax Credits allowed or to be allowed and will
provide to the authorised representatives of the Authority (or the

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Auditor-General) all reasonable access to records and documents of the
Company that relate to the calculation of the relevant Global GST
Amount.

22C.7 For the purposes of clauses 22C.1 to 22C.6
"Casino tax" includes any additional casino tax payable under
clauses 22 and 22A;
"Commissioner" means the Commissioner of Taxation for the
Commonwealth of Australia; and
"Gaming Revenue" means total amount of Gross Gaming
Revenue and Commission Based Player Revenue.

(c) Inserting Schedule Six as annexed to this Deed of Variation.
4.       Force Majeure Event

The Company acknowledges that none of the negotiation, preparation
and execution of this document, its ratification under clause 2 or any of
the circumstances relating to or giving rise to the creation of this
document has or will cause or create any Government Action or Force
Majeure Event.
5.       Confirmation of other terms
The parties acknowledge and confirm that except as varied by this document the terms and conditions of the Management Agreement remain in full force and effect.
6.       General provisions

Clauses 33 and 35 to 40 (inclusive) of the Management Agreement
apply to this document as if expressly included in this document.
EXECUTED as a deed.

SIGNED SEALED AND DELIVERED by )
THE HONOURABLE )
JOHN PANDAZOPOULOS MP

) JOHN PANDAZOPOULOS
Minister for Gaming for and on behalf )
of the State of Victoria in the presence )
of:
DAMIAN MANNIX
Witness

THE COMMON SEAL of )
CROWN LIMITED is affixed in ) L.S.

accordance with its articles of )
association in the presence of: )

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Act No. 24/2000 s. 9

DAVID COURTNEY IAN J JOHNSON
Secretary Director
TIM DAVIES
Witness

—————————

ANNEXURE

SCHEDULE SIX

Components of Global GST1

(1) Amounts wagered2 by CBP3 less monetary prizes4 paid to CBPs
(2) CBP bad debts recovered5
(3) Total amounts wagered by CBPs = (1) + (2)

(4) Other amounts paid6 to CBPs
(5) Bad debts written-off7 in respect of CBPs
(6) Total other deductible payments to CBPs = (4) + (5)

(7) Sub-total = (3) - (6)
(8) GST base for CBPs = (7)
(9) Amounts wagered8 by OPs9 less monetary prizes10 paid to OPs
1 Where an item is zero, please record it as such.
2 As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered
as defined in s. 126-20(3) of the GST Act.
3 Herein, CBP refers to "Commission Based Player(s)" as defined in clause
3.1 of the Casino Management Agreement.
4 As defined in s.126-10(1)(a) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
5 As defined in s. 126-20(3) of the GST Act.
6 As defined in s. 126-10(1)(b) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
7 As defined in s. 126-20(2) of the GST Act.
8 As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered
as defined in s. 126-20(3) of the GST Act.

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(10) OP bad debts recovered11
(11) Total amounts wagered by OPs = (9) + (10)

(12) Other amounts paid12 to OPs
(13) Bad debts written-off13 in respect of OPs
(14) Total other deductible payments to OPs = (12) + (13)

(15) Sub-total = (11) - (14)
(16) GST base for OPs = (15)
(17) Sub-total for all players = (8) + (16)
(18) Carried forward losses14
(19) Other adjustments15
(20) Global GST base attributable to all players = (17) - (18) + (19)
(21) Global GST attributable to all players = 1/11th of (20), if (20)>0;
= Zero, otherwise
(22) Global GST Adjustments16

For use in reconciling to period's proforma

(23) Losses to carry forward to next period17 = -(20), if (20)<0;
= Zero, otherwise

9 Herein, OP refers to "ordinary players" who are any players at the Casino
who are not CBPs.
10 As defined in s. 126-10(1)(a) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
11 As defined in s. 126-20(3) of the GST Act.
12 As defined s. 126-10(1)(b) of the GST Act, excluding bad debts written-off
as defined in s. 126-20(2) of the GST Act.
13 As defined in s. 126-20(2) of the GST Act.
14 Losses carried forward in accordance with s. 126-15 of the GST Act in
respect of the activity of all players (CBPs and OPs).
15 To account for adjustments as defined in s. 126-5(2) of the GST Act
(please indicate the direction of the adjustment with a plus or minus sign). Please itemise and explain all of the components of this adjustment in the space provided at item 28. Any new items required as the result of future changes to the GST Act that cannot be elsewhere included, could also be included here.
16 Adjustments required under clauses 22C.3 and 22C.5.
17 Should be Item 17 (GST for all players) less Item 18 (losses carried
forward from prior period) plus Item 19 (Adjustments).

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s. 9
s. 10

Act No. 24/2000

For use in reconciling to State tax credit

(24) Losses to carry forward in respect of CBP activity
(25) Losses to carry forward in respect of OP activity
(26) Other adjustments to carry forward in respect of CBP activity
(27) Other adjustments to carry forward in respect of OP activity
(28) Please itemise and briefly explain all items included at (19) and
(22) above in the space below: (or by way of Certified attachment)
I certify that the amount included at (21) above is the amount that will be included in the GST return to be lodged under Division 31 of the GST Act as being the amount of Global GST calculated in accordance with Division 126 of the GST Act.

Authorised Officer Witnessing Officer

Signed: Signed:
Name: Name:
Position:

Position: '.

10. Interactive Gaming (Player Protection) Act 1999 No. 41/1999.
In section 38(1) of the Interactive Gaming
(Player Protection) Act 1999, for "50 per
centum" substitute "40·91%".

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Act No. 24/2000

No. 6390.	11. Tattersall Consultations Act 1958
Reprint No. 7
as at	(1) In section 3 of the Tattersall Consultations Act
24 November	1958, in the definition of ' "amount subscribed" or
1998. Further
amended by	"total subscriptions" ', for paragraph (b)
Nos 4/1999	substitute—
(as amended
by No.
12/1999),	"(b) an amount approved by the Treasurer under
12/1999,	sub-section (2) in respect of commission
47/1999 and	paid or payable to an accredited
53/1999.
representative of the promoter or operator on the issue of tickets in the Consultation or soccer football pool (but not including any amount in respect of GST payable on the supply in respect of which the commission was paid or is payable);".

(2) At the end of section 3 of the Tattersall

Consultations Act 1958 insert—
'(2) For the purposes of paragraph (b) of the
definition of ' "amount subscribed" or "total of commission paid or payable to an accredited representative of the promoter or operator on the issue of tickets in a Consultation or soccer football pool.'.
subscriptions" ' in sub-section (1), the

_______________
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Act 2000

Act No. 24/2000 s. 12

PART 5—RACING ACT 1958

12. Consequential amendments No. 6353.
Reprint No. 10

(1) In section 5 of the Racing Act 1958, after as at
22 August

sub-section (6) insert—

1997. Further amended by

"(7) A bookmaker who is liable to pay a levy under rules made under section 91B is not

Nos 93/1997,
46/1998,
48/1998 and

liable to pay a fee under any rules or 97/1998.
regulations made under this section.
(8) If a rule or regulation made under this
section is inconsistent with a rule made
under section 91A or 91B, the rule or
regulation made under this section is void to
the extent of the inconsistency.".

(2) In the Racing Act 1958—

(a)
than money required to be paid into the
bookmaking development fund established
in section 46(2), after "rules" insert ", other section 91C";

(b) in section 76(2), for "the provisions of Division three of this Part" substitute "Division 3 and Part IV,";
(c) in section 84, the definitions of "automatic recorder", "gaming investigator" and "write out" are repealed;
(d)
in section 84, insert the following ' "bookmaker's betting turnover" for a
period, means the gross amount of all
bets made with a bookmaker in that
period less the gross amount of bets
made in that period by the bookmaker
in respect of those bets with—

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Act No. 24/2000

(a) other bookmakers who are
carrying on their business or
vocation under a club
bookmaker's licence in accordance
with this Act; and

(b)

the holder of the wagering licence under Part 2 of the Gaming and Betting Act 1994;

"controlling body" means—

(a) The Victoria Racing Club; (b) the Harness Racing Board;

(c) the Greyhound Racing Control
Board;';

(e)

in section 86(7) omit ", and when so directed under the Stamps Act 1958 shall,";

(f)

in section 87(4)(a), for "write out" substitute "issue";
(g) in section 87B, sub-section (2) is repealed;

(h) in section 90(2) omit "or by the Commissioner of State Revenue or any officer authorized (whether generally or in any particular case) in writing by the Commissioner of State Revenue or any gaming investigator".

13. New sections 91B, 91C, 91D and 91E inserted After section 91A of the Racing Act 1958 insert—
"91B. Bookmaker's licence levy
(1) A controlling body (or, in the case of The
Victoria Racing Club, the Committee of the controlling body) may make rules—

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Act 2000

Act No. 24/2000 s. 13

(a) imposing a periodic levy on a bookmaker who is required by the controlling body to hold a club bookmaker's licence; and
(b) providing for the calculation of the levy, including the classes of bets that are to be included or excluded for the purpose of calculating the levy; and
(c) providing for the payment and recovery of the levy, including the imposition of interest on late payment; and
(d) providing for the application of the proceeds of the levy, including interest on late payment and fines (other than the proportion that is paid into a bookmaking development fund under section 91C(2)(a)); and
(e)
and recording of betting transactions
and the reporting to the controlling
body of those transactions and other
imposing requirements for the making body; and

(f)
imposing sanctions for non-compliance suspension and disqualification.

(2) A levy imposed by rules made under this section may differ according to different classes of bets or different classes of

bookmakers, or both.

(3) A levy imposed on a bookmaker in respect of a period by rules made under this section cannot exceed 1% of the bookmaker's betting

turnover for that period.
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(4) A controlling body may recover any levy,
interest or fine payable by a bookmaker under rules made under this section in a court of competent jurisdiction as a debt due
to the controlling body.
(5) Rules made under this section, and any amendments to them, do not come into operation until they are approved in writing
by the Minister under section 91D.

91C. Bookmaking development fund

(1) Unless the Minister determines otherwise, a

controlling body that makes rules under
section 91B must establish a bookmaking
development fund.

(2) There is to be paid into each fund—

(a) a proportion, determined from time to time by the relevant controlling body with the approval of the Minister, of the
total amount received in respect of levies, interest on late payment and fines imposed under rules made under
section 91B; and

(b) any money derived from any investment of the fund.
(3) The Minister may at any time withdraw an approval given under sub-section (2)(a).
(4) Money standing to the credit of each fund is

to be applied, as determined from time to
time by the relevant controlling body in
accordance with guidelines issued under sub-
section (5)—

(a)

for the advancement of the bookmaking profession; and

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Act No. 24/2000 s. 13

(b)

to defray the reasonable expenses of administering the fund.
(5) For the purposes of sub-section (4), a
controlling body that establishes a fund
under this section must issue guidelines for
the administration of the fund, including
guidelines—

(a) specifying the method for determining payments from the fund (including the method for determining the reasonable expenses of administering the fund);
and

(b)
between the controlling body and the
providing a process for consultation the application of the fund.

(6) Guidelines made under sub-section (5), and any amendments to them, do not come into operation until they are approved in writing by the Minister under section 91D.
91D. Ministerial approval of rules and guidelines
(1) The Minister, in writing given to a
controlling body, may approve rules made
under section 91B by that body or guidelines
made under section 91C by that body or
amendments made to those rules or
guidelines by that body.

(2) An approval under this section—

(a) may be given indefinitely or for a specified period;
(b)
including a condition that the
controlling body review the rule,
may be made subject to conditions, period specified by the Minister;

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(c)

may at any time be withdrawn in writing by the Minister.
(3) Without limiting sub-section (2)(c), the
Minister may withdraw approval of a rule, guideline or amendment if the controlling body that made it does not comply with a condition to which it is subject.
(4) The withdrawal of approval of a rule or
guideline by the Minister takes effect as a
revocation of the rule or guideline.
(5) If the Minister withdraws approval of an

amendment of a rule or guideline, the rule or
guideline takes effect, after the withdrawal,
as if the amendment had not been made.

91E. Provision of information regarding betting
records
A controlling body may disclose information relating to betting transactions that it obtains from a bookmaker or bookmaker's clerk to—
(a) another controlling body;
(b) the Committee;

(c)

the Chief Commissioner of Police or a member of the police force authorised in writing by the Chief Commissioner of Police;
(d) Victorian Bookmakers Association
Limited;

(e)

the Australian Transaction Reports and Analysis Centre;

(f)

the Commissioner of Taxation of the Commonwealth;
(g) a person or body that—

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Act No. 24/2000 s. 14

(i)
administrative functions in respect
of racing, bookmaking or betting
has any regulatory or Territory of the Commonwealth; and

(ii)
Order published in the
is specified by the Minister, by purposes of this section.".

14. Further consequential amendment

In section 92 of the Racing Act 1958—

(a) omit "or by the Commissioner of State Revenue or by any officer authorized (whether generally or in any particular case) in writing by the Commissioner of State Revenue or any gaming investigator";
(b)
by the last preceding section" substitute
for "certificate licence and authority required section 91".

15. New Part V inserted
After Part IV of the Racing Act 1958 insert—
"PART V—GENERAL

96.
Transitional provision on repeal of Part VI immediately before the commencement of section 16 of the National Taxation Reform (Further Consequential Provisions) Act 2000, continues to apply with respect to amounts paid to the Commissioner of State Revenue by way of stamp duty on bookmakers' statements in respect of bets

National Taxation Reform (Further Consequential Provisions)
Act 2000

s. 16

Act No. 24/2000

made at race-meetings held before that
commencement.".

16. Repeal of Part VI
Part VI of the Racing Act 1958 is repealed.

_______________
National Taxation Reform (Further Consequential Provisions)
Act 2000

Act No. 24/2000 s. 17

PART 6—TRANSPORT ACCIDENT ACT 1986

17. Adjustment of transport accident charges for GST

No. 111/1986. Reprint No. 6

(1) After section 110(4) of the Transport Accident as at
26 August

Act 1986 insert— 1999.
"(5) Despite sub-section (2), the amount of a
transport accident charge prescribed or
determined as prescribed shall be varied, in
respect of the financial year beginning on
1 July 2000, in accordance with the
formula—

B 105

A × ×

C 100

where—
A is the amount of the transport accident

charge in force immediately before
1 July 2000.

B is the lower of—

(a)
index for Melbourne as at
31 March 2000 published by the
Australian Statistician in respect
the all groups consumer price financial year 1999/2000; and

(b) the figure prescribed under sub-
section (6)(d) (if any).
C is the all groups consumer price index

for Melbourne as at 31 March 1999
published by the Australian Statistician
in respect of the December quarter
preceding that 31 March.

(5A) Despite sub-section (2), the amount of a
transport accident charge prescribed or

National Taxation Reform (Further Consequential Provisions)
Act 2000

s. 17

Act No. 24/2000

determined as prescribed shall be varied, in
respect of the financial year beginning on
1 July 2001, in accordance with the
formula—
B

A ×
C

where—
A is the amount of the transport accident

charge in force immediately before
1 July 2001.

B is the lower of—

(a)
index for Melbourne as at
31 March 2001 published by the
Australian Statistician in respect
the all groups consumer price financial year 2000/2001; and

(b) the figure prescribed under sub-
section (6)(e) (if any)—
less the figure determined by the
Treasurer under sub-section (5B).
C is the all groups consumer price index

for Melbourne as at 31 March 2000
published by the Australian Statistician
in respect of the December quarter
preceding that 31 March.

(5B) For the purposes of item B in the formula in

sub-section (5A), the Treasurer, by notice
published in the Government Gazette on or
before 30 June 2001, must determine a figure
that, in his or her opinion, represents the
amount of the all groups consumer price
index for Melbourne as at 31 March 2001
published by the Australian Statistician in

National Taxation Reform (Further Consequential Provisions)
Act 2000

Act No. 24/2000 s. 17
respect of the December quarter of the
financial year 2000/2001 that is attributable
to GST.
(5C) Where an amount is varied in accordance

with sub-section (5) or (5A) and sub-
section (3), the amount as varied is the
amount of the relevant transport accident
charge.".

(2) In section 110(6) of the Transport Accident Act 1986, at the end of paragraph (c) insert—
"; and

(d)

may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2000 published by the Australian Statistician in respect of the December quarter of the financial year 1999/2000 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2000; and

(e)

may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2001 published by the Australian Statistician in respect of the December quarter of the financial year 2000/2001 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2001.".

(3) In section 110 of the Transport Accident Act
1986, after sub-section (6) insert—
'(7) In this section—
"GST" has the same meaning as it has in the

A New Tax System (Goods and
Services Tax) Act 1999 of the

National Taxation Reform (Further Consequential Provisions)
Act 2000

s. 17	Act No. 24/2000
Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Consequential Provisions) Act 2000 by a person that is a State entity within the meaning of that Act.'.

_______________
National Taxation Reform (Further Consequential Provisions)
Act 2000

Act No. 24/2000 s. 18

PART 7—STATUTORY FEES AND CHARGES

18. Cemetery fees No. 6217.
Reprint No. 6

In section 17 of the Cemeteries Act 1958, after as at 6 August 1998. Further

sub-section (2) insert—

amended by Nos 85/1998

'(3) The trustees of a cemetery trust may increase
a fee named in a scale of fees made and
published before 1 July 2000 by an amount
not exceeding the amount of GST payable on
the supply to which the fee relates.
and 12/1999.

(4) If the trustees of a cemetery trust increase a
notice of the increase to be published in the

fee under sub-section (3), they must cause generally circulating in the area in which the cemetery is situated.
(5) A fee may be increased only once under sub-
section (3).
(6) If a fee has been increased under sub-
section (3), a reference in this Act to the fee
is a reference to the fee as increased.
(7) In this section—
"GST" has the same meaning as it has in the
A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Consequential Provisions) Act 2000 by a person that is a State entity within the meaning of that Act.'.

National Taxation Reform (Further Consequential Provisions)
Act 2000

s. 19	Act No. 24/2000
No. 35/1996.	19. Legal Practice Act 1996
Reprint No. 2
as at	In the Legal Practice Act 1996—
15 August
1999. Further	(a) in section 203(2)—
amended by
No. 52/1999.	(i) for "$1500" substitute "$1650"; (ii) for "$100" substitute "$110";

(b) in section 204(4)—
(i) for "$1500" substitute "$1650"; (ii) for "$7500" substitute "$8250";

(c)

in section 445(2)(a), for "$50" substitute "$55".

No. 10168.	20. Trustee companies' commissions and fees
Reprint No. 3
as at
26 February	(1) In the Trustee Companies Act 1984—
1998. Further
amended by	(a) in section 21(1)—
Nos 46/1998,
52/1998 and	(i) in paragraph (a), for "$5" substitute
12/1999.	"$5.50";

(ii) in paragraph (b), for "$6" substitute "$6.60";

(b)
in section 21(4), for paragraph (a) "(a) in relation to estates committed to the

trustee company—

(i) before 1 July 2000—the amount of the published scale of charges of the company current at the time

when the estate was committed to
it plus 10%;
(ii) on or after 1 July 2000—the amount of the published scale of charges of the company current at the time when the estate was committed to it;";

National Taxation Reform (Further Consequential Provisions)
Act 2000

Act No. 24/2000 s. 20

(c)

in section 21A(2)(a), for "0·96%" substitute "1·056%".

(2) In section 22 of the Trustee Companies Act
1984, after sub-section (2) insert—
"(3) If, before 1 July 2000, the Supreme Court
fixed an additional commission under sub-
section (1) for a trustee company, the trustee
company on and after that day is entitled to
receive an additional amount of 10% of the
amount of that commission.".

(3) In section 40(13) of the Trustee Companies Act 1984, for "one per cent" substitute "1·1%".

═══════════════
National Taxation Reform (Further Consequential Provisions)
Act 2000

Notes

Act No. 24/2000

NOTES

†
Minister's second reading speech—
Legislative Assembly: 13 April 2000
Legislative Council: 9 May 2000
The long title for the Bill for this Act was "to make further amendments to State legislation as a consequence of national taxation reform and for other purposes."

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5.	Casino Control Act 1991	6
6.	Casino (Management Agreement) Act 1993	7
7.	New section 6F inserted in Casino (Management Agreement)
Act 1993	7

10.	Interactive Gaming (Player Protection) Act 1999	14
11.	Tattersall Consultations Act 1958	15

12.	Consequential amendments	16
13.	New sections 91B, 91C, 91D and 91E inserted	17

91B.	Bookmaker's licence levy	17
91C.	Bookmaking development fund	19
91D.	Ministerial approval of rules and guidelines	20
91E.	Provision of information regarding betting records	21

14.	Further consequential amendment	22
15.	New Part V inserted	22
PART V—GENERAL	22

18.	Cemetery fees	28
19.	Legal Practice Act 1996	29
20.	Trustee companies' commissions and fees	29

(a)	an administration fee or brokerage fee paid in respect of a pre-paid funeral contract; or
(b)	an amount paid in respect of any GST payable on the supply to which a pre- paid funeral contract relates.".

(1) In section 81J of the Casino Control Act 1991— (a) in sub-section (1), after the definition of	as at
1 January
1999. Further
amended by

"gross betting revenue" insert—	No. 41/1999.
' "GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
"State tax credit" for a casino operator in respect of a month, means an amount equal to the amount that would be
in sub-section (2), for "A casino operator" substitute "Subject to sub-section (2A), a casino operator".	determined under Division 126 of the GST amount for that month if the only gambling supplies by the casino operator attributable to that month were gambling supplies related to approved betting competitions conducted by the casino operator during that month;';

(a)	in section 7(2), after "6E(1)" insert "or 6F(1)";
(b)	in section 11(5), for "and 22C" substitute ", 22C and 22D".

BETWEEN	THE HONOURABLE JOHN PANDAZOPOULOS MP, the Minister of the Crown for the time being administering the Casino Control Act acting for and on behalf of the State of Victoria ('State')
AND	CROWN LIMITED ACN 006 973 262 with its registered office at Level 2, 54 Park Street, Sydney, New South Wales ('Company')
RECITALS
A.	The State and the Company entered into an agreement dated 20 September 1993 ratified by and scheduled to the Casino (Management Agreement) Act 1993 ('Management Agreement')
B.	The Management Agreement has been varied by:

(a)	a deed of variation dated 14 November 1994 ratified by and scheduled to the Casino (Management Agreement Amendment) Act 1994 and inserted as a schedule to the Casino (Management Agreement) Act 1993;
(b)	a deed of variation dated 12 October 1995 ratified by and scheduled to the Casino (Management Agreement) (Further Amendment) Act 1995 and inserted as a schedule to the Casino (Management Agreement) Act 1993;
(c)	a deed of variation dated 3 June 1996 ratified by the Gaming Acts (Amendment) Act 1996 and inserted as a schedule to the Casino (Management Agreement) Act 1993;
(d)	a deed of variation dated 7 November 1996 ratified by the Casino (Management Agreement) Amendment Act 1996 and

accordance with its articles of	)
association in the presence of:	)

DAVID COURTNEY	IAN J JOHNSON
Secretary	Director
TIM DAVIES Witness

(1)	Amounts wagered2 by CBP3 less monetary prizes4 paid to CBPs
(2)	CBP bad debts recovered5
(3)	Total amounts wagered by CBPs = (1) + (2)
(4)	Other amounts paid6 to CBPs
(5)	Bad debts written-off7 in respect of CBPs
(6)	Total other deductible payments to CBPs = (4) + (5)
(7)	Sub-total = (3) - (6)
(8)	GST base for CBPs = (7)
(9)	Amounts wagered8 by OPs9 less monetary prizes10 paid to OPs

(10)	OP bad debts recovered11
(11)	Total amounts wagered by OPs = (9) + (10)
(12)	Other amounts paid12 to OPs
(13)	Bad debts written-off13 in respect of OPs
(14)	Total other deductible payments to OPs = (12) + (13)
(15)	Sub-total = (11) - (14)
(16)	GST base for OPs = (15)
(17)	Sub-total for all players = (8) + (16)
(18)	Carried forward losses14
(19)	Other adjustments15
(20)	Global GST base attributable to all players = (17) - (18) + (19)
(21)	Global GST attributable to all players = 1/11th of (20), if (20)>0; = Zero, otherwise
(22)	Global GST Adjustments16

(24)	Losses to carry forward in respect of CBP activity
(25)	Losses to carry forward in respect of OP activity
(26)	Other adjustments to carry forward in respect of CBP activity
(27)	Other adjustments to carry forward in respect of OP activity
(28)	Please itemise and briefly explain all items included at (19) and (22) above in the space below: (or by way of Certified attachment)

(1) In section 5 of the Racing Act 1958, after	as at
22 August

sub-section (6) insert—	1997. Further amended by
"(7) A bookmaker who is liable to pay a levy under rules made under section 91B is not	Nos 93/1997, 46/1998,
48/1998 and
liable to pay a fee under any rules or	97/1998.
regulations made under this section.

(b)	in section 76(2), for "the provisions of Division three of this Part" substitute "Division 3 and Part IV,";
(c)	in section 84, the definitions of "automatic recorder", "gaming investigator" and "write out" are repealed;
(d)

(a)	other bookmakers who are carrying on their business or vocation under a club bookmaker's licence in accordance with this Act; and
(b)	the holder of the wagering licence under Part 2 of the Gaming and Betting Act 1994;

(e)	in section 86(7) omit ", and when so directed under the Stamps Act 1958 shall,";
(f)	in section 87(4)(a), for "write out" substitute "issue";

(a)	imposing a periodic levy on a bookmaker who is required by the controlling body to hold a club bookmaker's licence; and
(b)	providing for the calculation of the levy, including the classes of bets that are to be included or excluded for the purpose of calculating the levy; and
(c)	providing for the payment and recovery of the levy, including the imposition of interest on late payment; and
(d)	providing for the application of the proceeds of the levy, including interest on late payment and fines (other than the proportion that is paid into a bookmaking development fund under section 91C(2)(a)); and
(e)	and recording of betting transactions and the reporting to the controlling body of those transactions and other

(a)	may be given indefinitely or for a specified period;
(b)	including a condition that the controlling body review the rule,

(c)	the Chief Commissioner of Police or a member of the police force authorised in writing by the Chief Commissioner of Police;
(d)	Victorian Bookmakers Association Limited;
(e)	the Australian Transaction Reports and Analysis Centre;
(f)	the Commissioner of Taxation of the Commonwealth;

Act No. 24/2000	s. 14
(i)	administrative functions in respect of racing, bookmaking or betting

(a)	omit "or by the Commissioner of State Revenue or by any officer authorized (whether generally or in any particular case) in writing by the Commissioner of State Revenue or any gaming investigator";
(b)	by the last preceding section" substitute

(1) After section 110(4) of the Transport Accident	as at
26 August

Act 1986 insert—	1999.
"(5) Despite sub-section (2), the amount of a

(d)	may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2000 published by the Australian Statistician in respect of the December quarter of the financial year 1999/2000 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2000; and
(e)	may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2001 published by the Australian Statistician in respect of the December quarter of the financial year 2000/2001 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2001.".