Queensland Numbered Acts

BETTING TAX ACT 2018

- As at 21 June 2018
- Act 13 of 2018

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

           Division 1 - Introduction

   1.      Short title
   2.      Commencement
   3.      Extraterritorial application of Act
   4.      Relationship of Act with Taxation Administration Act 2001

           Division 2 - Interpretation

   5.      Definitions
   6.      Meaning of bet
   7.      Meaning of free bet
   8.      Meaning of lay-off bet
   9.      Meaning of betting exchange bet
   10.     Meaning of general bet
   11.     Meaning of totalisator bet
   12.     Meaning of betting operator
   13.     Meaning of betting operations
   14.     Meaning of relevant betting operator
   15.     Meaning of change of status
   16.     Meaning of final period
   17.     References to bet made with, or received by, betting operator
   18.     References to month

   PART 2 - LIABILITY FOR BETTING TAX

           Division 1 - Imposition of liability

   19.     Imposition of betting tax on taxable wagering revenue
   20.     When liability for betting tax arises
   21.     Betting operator to pay betting tax

           Division 2 - Taxable wagering revenue

              Subdivision 1 - Location of persons making bets

   22.     Obligation of betting operator to identify person’s location

              Subdivision 2 - Working out taxable wagering revenue

   23.     References to Queensland bet
   24.     Meaning of taxable wagering revenue
   25.     Particular payments excluded in working out total eligible payments
   26.     Amounts for totalisator bets
   27.     Amount for betting exchange bets
   28.     Amounts for general bets
   29.     Amount of bet generally

           Division 3 - Monthly liability

   30.     Application of division
   31.     Definition for division
   32.     Amount of monthly liability generally
   33.     Amount of monthly liability for particular months

           Division 4 - Annual liability

   34.     Application of division
   35.     Definitions for division
   36.     Amount of annual liability
   37.     Entitlement to annual refund amount

           Division 5 - Final liability

   38.     Application of division
   39.     Definitions for division
   40.     Amount of final liability
   41.     Entitlement to final refund amount

           Division 6 - Avoidance of betting tax

   42.     Arrangements for avoidance may be disregarded
   43.     Avoiding taxation

   PART 3 - REGISTRATION

   44.     Application for registration
   45.     Registration of betting operator
   46.     Notice of registration
   47.     Amendment of registration
   48.     Cancellation of registration

   PART 4 - RETURNS

           Division 1 - Monthly returns

   49.     Application of division
   50.     Requirement to lodge monthly returns
   51.     Exemption from lodgement requirement—betting operators conducting on-course bookmaking
   52.     Exemption from lodgement requirement—betting operators generally

           Division 2 - Other returns

   53.     Requirement to lodge annual return
   54.     Requirement to lodge final return
   55.     Requirement to lodge further return

   PART 5 - REFUNDS

   56.     Application of particular refund amounts
   57.     Entitlement to refund of betting tax

   PART 6 - PARTICULAR ASSESSMENTS AND REASSESSMENTS BY COMMISSIONER

   58.     Commissioner may disregard particular liabilities in assessing or reassessing annual liability or final liability
   59.     Commissioner may assess or reassess particular liabilities as if monthly returns or final returns required to be lodged

   PART 7 - OTHER MATTERS

   60.     Executive officer may be taken to have committed offence against deemed executive liability provision
   61.     Administrator must give commissioner notice
   62.     Notice of change of address for service
   63.     Cents to be disregarded for particular calculations
   64.     Approved forms
   65.     Regulation-making power

   PART 8 - TRANSITIONAL PROVISIONS

   66.     Definition for part
   67.     Particular references to financial year
   68.     Annual threshold amount

   PART 9 - AMENDMENT OF LEGISLATION

           Division 1 - Amendment of this Act

   69.     Act amended
   70.     Amendment of long title

           Division 2 - Amendment of Interactive Gambling (Player Protection) Act 1998

   71.     Act amended
   72.     Insertion of new s 12A
   73.     Amendment of s 16 (Penalty for conduct of, or participation in, unauthorised interactive gambling)
   74.     Amendment of s 164 (Advertising interactive gambling)
   75.     Amendment of sch 3 (Dictionary)

           Division 3 - Amendment of Taxation Administration Act 2001

   76.     Act amended
   77.     Amendment of s 6 (Revenue laws)

           Division 4 - Amendment of Taxation Administration Regulation 2012

   78.     Regulation amended
   79.     Amendment of s 4 (Prescribed method of payment—Act, s 29)

           Division 5 - Amendment of Wagering Act 1998

   80.     Act amended
   81.     Amendment of s 11A (Offences about totalisators)
   82.     Replacement of pt 9, div 2, hdg (Taxes and fees)
   83.     Omission of ss 165–167
   84.     Amendment of s 170 (Penalty for late payment)
   85.     Amendment of s 171 (Recovery of amounts)
   86.     Replacement of s 172 (Revenue offences)
   87.     Amendment of s 289 (Executive officer may be taken to have committed offence against s 172(1))
   88.     Insertion of new pt 17, div 7
   89.     Amendment of sch 2 (Dictionary)

   PART 10 - MINOR AND CONSEQUENTIAL AMENDMENTS

   90.     Legislation amended
           SCHEDULE 1
           SCHEDULE 2