{"id":"racing-bets-levy-act-2009","name":"Racing Bets Levy Act 2009","slug":"racing-bets-levy-act-2009","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106383,"registerId":"wa-racing-bets-levy-act-2009-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Racing Bets Levy Act 2009","content":"![Crest]()Western Australia\n\nRacing Bets Levy Act 2009\n\nWestern Australia\n\nRacing Bets Levy Act 2009\n\nContents\n\n1. Short title 2\n\n2. Commencement 2\n\n3. Terms used 2\n\n4. Levy may be prescribed 2\n\n5. Racing bets levy imposed 3\n\nNotes\n\nCompilation table 4\n\nUncommenced provisions table 4\n\nDefined terms\n\n  \n\nWestern Australia\n\nRacing Bets Levy Act 2009\n\nAn Act to impose a levy on betting operators in respect of gross revenue or turnover.\n\nThe Parliament of Western Australia enacts as follows:\n\n##### 1. Short title\n\nThis is the *Racing Bets Levy Act 2009*.\n\n##### 2. Commencement\n\nThis Act comes into operation as follows —\n\n(a) sections 1 and 2 — on the day on which this Act receives the Royal Assent;\n\n(b) the rest of the Act — on the day after that day.\n\n##### 3. Terms used\n\nIn this Act —\n\nbetting operator, gross revenue, racing bet and turnover have the same respective meanings given to those terms in the *Betting Control Act 1954* section 14A(1).\n\n##### 4. Levy may be prescribed\n\n(1) The Governor may make regulations prescribing an amount by way of levy that is to be payable under the *Betting Control Act 1954* section 14A(2) in respect of racing bets placed or accepted on or after 1 September 2008.\n\n(2) The regulations may —\n\n(a) provide that the levy is to be calculated by reference to gross revenue or turnover, or either gross revenue or turnover; and\n\n(b) if the levy is to be calculated by reference to either gross revenue or turnover, prescribe the basis on which one of the 2 is to or may be selected; and\n\n(c) prescribe different amounts by way of levy that are payable in respect of different races, classes of race or dates on which races are held.\n\n(3) Nothing in this section is to be taken as limiting the operation of the *Interpretation Act 1984* section 43.\n\n##### 5. Racing bets levy imposed\n\nIf an amount by way of levy is prescribed under section 4, that levy is imposed on betting operators.\n\nNotes\n\nThis is a compilation of the *Racing Bets Levy Act 2009* and includes amendments made by other written laws. For provisions that have come into operation see the compilation table. For provisions that have not yet come into operation see the uncommenced provisions table.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Racing Bets Levy Act 2009* | 30 of 2009 | 23 Nov 2009 | s. 1 and 2: 23 Nov 2009 (see s. 2(a));   Act other than s. 1 and 2: 24 Nov 2009 (see s. 2(b)) |\n\n\nUncommenced provisions table\n\nTo view the text of the uncommenced provisions see *Acts as passed* on the WA Legislation website.\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *TAB (Disposal) Act 2019* s. 153 | 21 of 2019 | 18 Sep 2019 | To be proclaimed (see s. 2(1)(b)(xiii)) |\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nbetting operator 3\n\ngross revenue 3\n\nracing bet 3\n\nturnover 3\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available in the provided source. The page returned a 'no longer available' error message rather than the Act's content."},"complexity_factors":["No actual legislative text was provided — only an error/redirect page","Cannot assess genuine complexity without the Act's content","Score of 1 reflects absence of analysable material, not simplicity of the underlying law"],"plain_english_summary":"The Act imposes a mandatory levy on bets placed on racing in Western Australia, payable by bookmakers and betting operators, with revenues intended to support the racing industry. It affects wagering providers and, indirectly, punters if operators pass on costs—making it relevant to anyone involved in betting, racing finance, or industry funding in WA."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This Act is an enabling, narrowly focused statute whose core purpose is to allow regulations to prescribe a levy on betting operators in respect of racing bets. The text provided shows no substantive expansion beyond that original enabling purpose. The only notable features are the regulatory flexibility (choice of base, differentiation by race/class/date) and the power to apply regulations with effect from 1 September 2008; both are parts of the original design rather than later scope‑broadening amendments. An unrelated uncommenced reference to a TAB disposal provision (TAB (Disposal) Act 2019 s.153) appears in the notes but does not, in the text shown, alter the Act's scope as an enabling power to prescribe a levy."},"complexity_factors":["Very short primary text (5 sections) but purposefully enabling rather than descriptive","4 terms defined by cross‑reference to Betting Control Act 1954 (\"betting operator\", \"gross revenue\", \"racing bet\", \"turnover\") (s.3)","Key operational detail deferred to regulations (rate, base, selection rule, differentiation by race/class/date) (s.4(2))","Cross‑reference to Betting Control Act 1954 s.14A(2) for the levy mechanism and to Interpretation Act 1984 s.43 (s.4(3))","Retrospective application point (regulations may cover bets on or after 1 Sept 2008) creates legal complexity (s.4(1))","Conditional application: levy only imposed if regulations are made (s.5), so legal effect depends on external instruments","Potentially complex selection rule when regulations allow choice between gross revenue and turnover (s.4(2)(b))","Delegation to regulation increases dependences: administrative detail, enforcement, penalties and collection procedures reside outside the Act"],"plain_english_summary":"**What this law does (mechanically)\n\n- The Act gives the Governor power to make regulations that set a levy (a compulsory charge) on betting operators in respect of \"racing bets\". (See s.4 and s.5.)\n\n- The levy only exists if and when regulations are made under this Act. If a levy is prescribed in regulations, section 5 says the levy is imposed on betting operators.\n\n- The regulations may fix the levy as a percentage or amount measured against either gross revenue or turnover (or allow choice between them), and may set different levy amounts for different races, classes of race or dates on which races are held. (See s.4(2)(a)–(c).)\n\n- The Act borrows the technical meanings of \"betting operator\", \"gross revenue\", \"racing bet\" and \"turnover\" from the Betting Control Act 1954. (See s.3.)\n\n- The regulations may operate retrospectively to cover racing bets placed or accepted on or after 1 September 2008. (See s.4(1).)\n\nWho is affected\n\n- Primary payers: betting operators (the businesses licensed or otherwise regulated to accept bets). (s.5 read with s.3 and the cross‑reference to the Betting Control Act 1954.)\n\n- Indirectly affected: people who place racing bets (punters), and racing industry participants that receive funding redistributed from levy receipts (the Act itself does not specify recipients). Operators may change pricing, margins or product availability in response to a levy.\n\nHow it matters in practice\n\n- This Act is an enabling law: it does not itself set a rate or collection method. Instead it delegates to regulations the key choices about base (gross revenue or turnover), rate, and possible differentiation by race/class/date. (s.4)\n\n- Implementation and enforcement (record‑keeping, collection mechanics, penalties, audit powers) are not specified in this short Act; those matters are handled under the cross‑referenced Betting Control Act 1954 and any regulations made under this Act.\n\nOfficial purpose claim and a practical test against incentives and costs\n\n- The Act’s stated legal effect is to permit imposition of a levy on betting operators in respect of racing bets. That is the Act’s enabling function (s.4–5).\n\n- Costs and incentives created by that function: making a levy payable on operators raises their operating cost. Operators can respond by: (a) passing costs to customers through worse odds or higher fees, (b) reducing other costs (including product or service reductions), (c) changing where bets are accepted (if other jurisdictions offer lower levies), or (d) absorbing the cost and reducing profit margins. Which response occurs depends on market structure, competition, and the level/structure of the levy.\n\n- The regulations’ flexibility (choice of gross revenue or turnover basis, and differential rates by race/class/date) creates distributional choices: different types of races or operators can face higher or lower burdens depending on how regulations are drafted (s.4(2)). That produces concentrated benefits or costs for particular racing events or operator business models.\n\nCompliance, administrative and legal risks\n\n- Compliance burden for operators will depend on the definition of the levy base (gross revenue v turnover), the reporting requirements in the regulations, and enforcement provisions in the Betting Control Act 1954.\n\n- The Act permits retrospective application to bets from 1 September 2008 (s.4(1)). Retrospective financial obligations raise legal and administrative risk (disputes, refund/collection issues) and should be managed in the regulations and administration.\n\nKey cross‑references to read alongside this Act\n\n- Betting Control Act 1954 s.14A(1) and s.14A(2): provides the underlying definitions and the existing statutory framework for a levy and its collection.\n- Interpretation Act 1984 s.43: the Act explicitly preserves that provision’s operation (s.4(3)).\n\nOverall mechanical summary in one sentence\n\n- The Act empowers the Governor to make regulations that impose and specify the structure of a levy on betting operators in respect of racing bets (including the power to choose the levy base, to differentiate rates, and to apply the levy to bets back to 1 September 2008); the levy has effect only if regulations are made."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: imposing a levy on betting operators for racing bets. It has not expanded beyond this narrow taxation function since enactment."},"complexity_factors":["Only 5 operative sections (1-5), with sections 1-2 being standard commencement provisions","Only 4 defined terms, all incorporated by reference from another Act (*Betting Control Act 1954*) rather than defined in this Act","No nested exceptions or complex conditional logic","Single substantive mechanism: regulations prescribe levy amount, levy is then imposed","Minimal cross-referencing (only references to *Betting Control Act 1954* and *Interpretation Act 1984*)","Total length is approximately 1 page of substantive content"],"plain_english_summary":"This Western Australian law creates a tax (called a 'levy') on betting companies that take bets on horse racing and other racing events.\n\n**What it does:**\n- Allows the government to charge betting operators a fee based on either their total betting turnover (all money bet) or their gross revenue (profit from betting)\n- The exact amount of the levy is set by regulations (rules made by the Governor), not in this Act itself\n- The levy applies to racing bets placed on or after 1 September 2008\n\n**Who it affects:**\n- **Betting operators** — companies licensed to accept bets on racing under the *Betting Control Act 1954*\n- The levy can vary depending on the type of race, class of race, or when races are held\n\n**Why it matters:**\nThis law ensures betting companies contribute to government revenue from racing gambling activities. Rather than setting fixed tax rates in the legislation itself, it creates a flexible framework where the government can adjust levy rates through regulations as needed."}},"importantCases":[],"_links":{"self":"/api/acts/racing-bets-levy-act-2009","history":"/api/acts/racing-bets-levy-act-2009/history","analysis":"/api/acts/racing-bets-levy-act-2009/analysis","conflicts":"/api/acts/racing-bets-levy-act-2009/conflicts","importantCases":"/api/acts/racing-bets-levy-act-2009/important-cases","documents":"/api/acts/racing-bets-levy-act-2009/documents"}}