Victorian Current Acts

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GAMBLING REGULATION ACT 2003 - SECT 4.4.10

Wagering tax

    (1)     The holder of a permit must pay to the Treasurer a tax equal to 19·11% of the total amount deducted under section 4.4.8(1) in respect of each day on which it conducts a totalisator on a wagering event or wagering events.

    (2)     The tax payable under subsection (1) is payable within 14 days after the day to which the tax applies.

    (3)     If the holder of a permit does not pay an amount of tax payable under this section within the period within which it is so payable, the holder of the permit is liable to pay interest at the rate of 20% per annum on that amount from the date on which the payment was due until the payment.

    (4)     The Commission may, if it thinks fit, mitigate or remit an amount of interest due under subsection (3).



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