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GAMBLING REGULATION ACT 2003 - SECT 5.4.7

Sharing tax with other jurisdictions

    (1)     The Governor in Council, on the recommendation of the Minister, by Order in Council published in the Government Gazette—

        (a)     may declare another State, Territory or country to be a participating jurisdiction for the purposes of this Chapter;

        (b)     may declare a law of another State, Territory or country to be a corresponding law for the purposes of this Chapter.

    (2)     The Minister must not make a recommendation for the purposes of subsection (1) unless satisfied that—

        (a)     there is in force an agreement between the Minister and a Minister of the other State, Territory or country making adequate provision for administrative arrangements between this State and the other State, Territory or country relating to the administration of this Chapter and the proposed corresponding law of the other State, Territory or country; and

        (b)     there is in force an agreement between the Treasurer and the Treasurer (by whatever name called) of the other State, Territory or country making adequate provision for the taxation of public lotteries and the sharing of taxation revenue.

    (3)     The Governor in Council, on the recommendation of the Minister, by Order in Council published in the Government Gazette may at any time revoke an Order under subsection (1).

    (4)     The Minister must make a recommendation for the purposes of subsection (3) if satisfied that there is no longer in force the agreement or administrative arrangements referred to in subsection (2).

    (5)     If there is in force an agreement referred to in subsection (2)(b)—

        (a)     the Treasurer may pay, in accordance with the agreement, so much of the amount paid into the Consolidated Fund under section 5.4.3, and any interest paid under section 5.4.4 in respect of that amount, that in the Treasurer's opinion, was paid in respect of entries to public lotteries conducted under this Chapter that were accepted in the participating jurisdiction; and

        (b)     the Consolidated Fund is appropriated to the extent necessary for payments to be made under paragraph (a).

Part 5—Compliance requirements

Division 1—Financial recording and reporting



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