Anzac Day Act 1960

Defined terms structure the Act and determine its operational reach. Key statutory definitions are in s 3. Anzac Day is 25 April (s 3). A "race meeting" covers horse racing, trotting and greyhound racing; a "racing club" is any body promoting those activities (s 3). A "large race event" is a race meeting for which admission tickets are sold and that is attended by at least 5 000 persons (s 3). "Professional sport" means competitive sport engaged in by paid participants; a "professional sport event" is a sport event at which professional sport is played, admission tickets are sold, and at least 5 000 persons attend (s 3). A "sport event" is an event of competitive sport where either a fee for admission is required or donations are sought, but it expressly excludes race meetings (s 3).

These definitions set thresholds that trigger reporting and payment duties. The 5 000 person attendance threshold is the quantitative trigger for a "large race event" and a "professional sport event" (s 3). The requirement that admission tickets be sold (or a fee for admission be required, for sport events generally) focuses obligations on ticketed, revenue‑generating public events rather than private or community fixtures (s 3). The specific phrase "prescribed admission ticket" points to regulatory specification of which ticket types count for the calculation (s 3).

Event‑time controls are simple and mandatory. Race meetings, sport events and professional sport events must not commence before 1 p.m. on Anzac Day (s 4(1), s 6(2), s 7(1) read with s 6(1) and s 4(2)). Contravention attracts an offence with an express monetary fine (s 4(4), s 6(4)).

Reporting, verification and payment obligations are structured together. For large race events (s 5) and professional sport events (s 7), the organiser must within 90 days give the Trust a written document specifying attendance and the price of a prescribed admission ticket, include a statutory declaration by the person or the club secretary/treasurer verifying the information, and pay an amount equal to 5% of ticket price times attendance, unless an "alternative amount" is approved under s 10A. Section 10A sets a procedural mechanism for an event organiser to apply not less than 30 days before the event for Minister approval of an alternative amount, which the Minister may approve in writing before the event and which may be a fixed amount or calculated by formula (s 10A(1)-(3)).

Financial governance binds the Trust into public financial management and audit regimes. The Anzac Day Trust Account is established as an agency special purpose account under s 16 of the Financial Management Act 2006 (s 10(1)). Section 15 applies the Financial Management Act 2006 and the Auditor General Act 2006 to the Trust for financial administration, audit and reporting (s 15(1)); the Trust’s financial year is set as 31 December (s 15(2)). Section 10(3) sets the permitted application of Account moneys: administrative costs of the Act and, with Minister approval, purposes benefiting ex‑service personnel and their families (s 10(3)(a)-(b)).

Administrative discretion and enforcement mechanisms are concentrated in a handful of statutory powers. The Minister appoints Trustees, designates the chairperson (s 11(2)-(4)), approves alternative payment amounts if applied for (s 10A), and must approve Trust applications of funds for beneficiary purposes (s 10(3)(b)). The Governor may make regulations to prescribe ticket types and other matters, and regulations may prescribe penalties up to $1 000 (s 17(1), (2)). Recovery of unpaid moneys and costs is provided by s 14A, enabling the Trust to sue for sums payable to it.

These core concepts , defined event types and thresholds, start‑time prohibitions, reporting and payment obligations, an administratively governed Trust and Account, Ministerial discretions, and civil recovery plus criminal fines , constitute the Act’s operational architecture.

Primary payers and reporting parties under the Act are event organisers who hold ticketed events on Anzac Day and racing clubs. The statutory liabilities are attached to "the person or racing club by or on behalf of whom or which" a large race event is held (s 5(1)) and to "the person, club, association or body by or on behalf of whom or which" a professional sport event is held (s 7(1)). That language is broad and covers promoters, organisers, clubs and any legal or natural person who carries on the event in that representative capacity.

Events that meet the quantitative and ticketing thresholds are specifically targeted. A race meeting for which admission tickets are sold and attended by at least 5 000 persons is a "large race event" (s 3). A sport event at which professional sport is played, tickets are sold and attendance is at least 5 000 is a "professional sport event" (s 3). The Act therefore affects commercial promoters of major race meetings and professional sporting fixtures with large crowds and ticket sales. Non‑ticketed community sport, small spectator events and private fixtures that do not charge fees or seek donations fall outside the ticket/sale definitions for the payment obligations, although start‑time restrictions in s 6 still apply to "sport events" where a fee for admission is required or donations are sought (s 3, s 6(2)).

Racing clubs are expressly within scope (s 3, s 5). The Racing and Wagering Western Australia Act 2003 and the Racing Restriction Act 2003 are referenced in s 4(1) as the licensing regimes under which licences shall not be granted for race meetings before 1 p.m. on Anzac Day, so licensed operators and betting‑industry participants must observe scheduling constraints (s 4(1)). The definition of "prescribed admission ticket" is reserved to regulations (s 3), which means regulated definitions can affect which ticket categories generate liabilities, thereby affecting promoters’ pricing and ticket‑class structures.

Beneficiaries are ex‑service personnel and their families, as the Trust may apply funds "for any purpose that benefits ex‑service personnel or their families" with Minister approval (s 10(3)(b)). This directs where proceeds are intended to be used; it also means third‑party beneficiaries , charities, service organisations and family support services , may be indirect recipients of Trust distributions if the Minister approves such applications.

State officials and administrators are affected as decision‑makers. The Minister appoints Trustees (s 11(2)) and approves both alternative payment amounts (s 10A(2)) and the Trust’s use of funds (s 10(3)(b)). The Governor makes regulations under s 17, potentially specifying ticket types, special areas outside Australia and other operative detail (s 17(1), (1a)). The Trust, constituted by four Minister‑appointed Trustees and operating under public finance and audit regimes, has administrative duties and audit obligations under the Financial Management Act 2006 and the Auditor General Act 2006 (s 15(1)).

Other affected parties include statutory auditors and the Auditor General (because s 15 applies those Acts to the Trust), and courts, because recovery of unpaid moneys to the Trust is actionable in court (s 14A). Finally, insurance, ticketing platforms and accounting professionals engaged by event organisers will be drawn in to assist with compliance , record‑keeping to support statutory declarations, timing of payments, and defence of any enforcement action.

Duties on event organisers

• Timing duty: No race meeting, sport event or professional sport event may commence before 1 p.m. on Anzac Day. For race meetings, this is expressed as a limit on licences and as an offence to hold a meeting before 1 p.m. (s 4(1)-(2)); for sport events s 6 requires compliance with start‑time rules and s 6(2) fixes 1 p.m.; professional sport events are caught by s 7(1) read with s 6. These duties are non‑delegable in operation: the person or club on whose behalf the event is held is criminally liable for contravention (s 4(4), s 6(4)).

• Reporting duty: For large race events (s 5) and professional sport events (s 7), the organiser must, within 90 days after the event, give the Trust a written document specifying the number of persons who attended and the price of a prescribed admission ticket for the event (s 5(1)(a), s 7(1)(a)).

• Verification duty: The required document must include a statutory declaration made by the person or by the secretary or treasurer of the racing club or sporting club, verifying the information (s 5(1)(ba), s 7(1)(ba)(i)-(ii)).

• Payment duty: For large race events and professional sport events the organiser must pay to the Trust (within the 90‑day period implied by the reporting duty) either (i) an amount equal to 5% of the price of a prescribed admission ticket multiplied by the number of persons who attended, or (ii) if the Minister has approved an alternative amount under s 10A(2), that alternative amount (s 5(1)(b), s 7(1)(b)). The Act does not prescribe a specific timetable for payment beyond the combined reporting/payment within 90 days required by the structure of s 5(1) and s 7(1).

• Alternative amount application duty: If an organiser wants an alternative amount, the Act requires a written application to the Minister not less than 30 days before the event (s 10A(1)); the Minister may approve by written notice before the event (s 10A(2)). The alternative may be a fixed amount or determined by formula (s 10A(3)).

Enforcement duties and rights of the Trust and the State

• Offences and fines: Failure to comply with the reporting, payment or start‑time duties is an offence with a monetary penalty of $5 000 in each of the specified subsections (see s 4(4), s 5(2), s 6(4), s 7(2)). The regulations may prescribe additional penalties not exceeding $1 000 for breaches of regulations (s 17(2)).

• Recovery right: The Trust can sue for and recover moneys payable under the Act and costs of recovery by action in a competent court; such an action does not prevent the offender also being liable to penalty under the Act (s 14A). That gives the Trust a civil enforcement route in addition to criminal fines.

• Audit and reporting rights: The Trust is subject to the Financial Management Act 2006 and the Auditor General Act 2006 for financial administration, audit and reporting (s 15(1)), and therefore must prepare accounts and be audited under those regimes. The Auditor General has statutory audit powers under the Auditor General Act 2006 as applied by s 15(1).

Trust governance duties and constraints

• Appointment and composition: The Minister appoints four Trustees and designates a chairperson (s 11(2)-(4)). Any three Trustees form a quorum (s 11(6)).

• Eligibility and removal: Sections 11(5) and 13 set eligibility constraints, including an express prohibition on appointing persons who are members or employees of ex‑service organisations (s 11(5)), bankruptcy/insolvency disqualifications (s 13(a)) and other fitness and conviction grounds (s 13(c)-(d)). The Minister may remove Trustees for ineligibility, indictable offences, mental or physical infirmity, neglect of duty or misbehaviour (s 14(2)).

• No remuneration: Section 10(4) disclaims any entitlement of Trustees to remuneration, allowance or expenses for their exercise of functions and duties.

Ministerial discretions and rights

• Approvals: The Minister has the power to approve alternative payment amounts under s 10A and must approve the Trust’s application of funds for the benefit of ex‑service personnel or their families (s 10(3)(b), s 10A(2)). The Minister also appoints Trustees and designates the chairperson (s 11(2)-(4)). These are express administrative discretions.

Regulatory and executive powers

• Regulations: The Governor may make regulations "necessary or convenient" for operation of the Act, including prescribing ticket types ("prescribed admission ticket") by regulation and designating special areas outside Australia for Act purposes (s 17(1), (1a)). Regulations may carry penalties up to $1 000 (s 17(2)).

Practical rights for organisers

• Alternative payment: An organiser has a statutory route to seek an alternative payment amount to the formula‑based 5% by applying to the Minister at least 30 days before the event; the Minister may approve an alternative fixed amount or formula (s 10A).

• Civil defences and accounting: The Act requires statutory declarations verifying attendance and ticket price figures (s 5(1)(ba), s 7(1)(ba)). Compliance is therefore materially linked to record‑keeping and accurate accounting. The statutory declaration requirement gives the Trust a factual basis for audits and civil recovery.

These duties and rights are expressed in the statutory text; they create compliance obligations for large ticketed events and supervisory and discretionary roles for the Minister and the Trust.

The Act employs a mixed enforcement architecture combining criminal fines, statutory declaration verification, civil recovery, public financial audit and regulatory penalties.

Criminal fines and offences

• Timing and compliance offences carry a specified fine of $5 000. Section 4(4) makes it an offence to hold a race meeting on Anzac Day that commences before 1 p.m., with the penalty stated as "a fine of $5 000". Sections 5(2), 6(4) and 7(2) similarly criminalise failure to provide the required document or to pay the required amount for large race events (s 5(2)), contravention of timing for sport events (s 6(4)), and failure to comply with reporting/payment obligations for professional sport events (s 7(2)), each with the same $5 000 fine specified in the subsection. These are summary monetary offences created by the Act.

Statutory declarations and evidentiary verification

• Reporting obligations in ss 5(1)(ba) and 7(1)(ba) include statutory declarations made by the person or the secretary/treasurer verifying attendance and ticket price information. The statutory declaration requirement elevates the accuracy expectations and creates potential perjury or false declaration exposure under the Oaths, Affidavits and Statutory Declarations Act (or equivalent) even though that Act is not cited here; the Anzac Day Act requires the statutory declaration as the verification mechanism (s 5(1)(ba), s 7(1)(ba)).

Civil recovery powers

• Section 14A empowers the Trust to sue and recover moneys payable under the Act and costs of proceedings, by action in a court of competent jurisdiction. The statutory text explicitly states that such action may be taken "without prejudicing the liability" of the offender to penalties under the Act. That means the Trust can pursue civil recovery for unpaid contributions and seek costs, independently of criminal proceedings.

Regulatory penalties

• The Governor may make regulations for carrying the Act into operation and those regulations may prescribe penalties not exceeding a fine of $1 000 for breaches of the regulations (s 17(1), (2)). This provides subordinate legislation enforcement power for matters the Act leaves to regulation, including potentially the definition of "prescribed admission ticket" (s 3).

Audit and public‑sector enforcement

• The Trust’s operations are subject to the Financial Management Act 2006 and the Auditor General Act 2006 for financial administration, audit and reporting (s 15(1)). That subjects the Trust to public audit regimes and reporting obligations, creating oversight and transparency mechanisms; the Auditor General has powers under the Auditor General Act that would apply to the Trust’s accounts as required by s 15(1).

Enforcement actors and procedural paths

• Criminal enforcement: breaches attracting the $5 000 fines will be enforced by prosecuting authorities under WA law. The Act does not prescribe which prosecutorial body brings proceedings, but the existence of a statutory offence triggers normal prosecution paths under WA criminal procedure.

• Civil enforcement: the Trust itself holds the right to sue (s 14A). Courts determine recoveries and costs in the usual manner.

• Administrative oversight: Ministerial powers to approve alternative amounts and to approve Trust expenditure (s 10A(2), s 10(3)(b)) create administrative checkpoints. The Minister also appoints and may remove Trustees (s 11, s 14). Those appointment and approval powers are internal controls and governance levers rather than criminal enforcement mechanisms.

Potential enforcement gaps and design choices

• The Act specifies dollar fines but does not prescribe a sentencing range or scaling mechanism for different levels of breach. The $5 000 figure is fixed in the relevant subsections (s 4(4), s 5(2), s 6(4), s 7(2)) and is not indexed in the text supplied. The Act supplies a civil recovery power (s 14A) but does not specify the time for payment or interest for late payment; recovery will require court proceedings to enforce sums and costs.

• The requirement for a statutory declaration creates a compliance link to other statutory regimes (false declaration laws), but the Act itself relies on the statutory declaration as the verification mechanism rather than prescribing audit sampling or on‑the‑spot inspection powers.

Taken together, enforcement under the Act combines criminal deterrence for blatant non‑compliance, civil recovery for unpaid proceeds, and public‑sector audit for transparency of the Trust. The Minister and Governor retain regulatory and appointment powers that shape how and when those enforcement tools operate.

The Act explicitly integrates with several statutory regimes and reserves aspects to subordinate regulation.

Financial management and audit regimes

• Financial Management Act 2006 and Auditor General Act 2006: Section 10(1) establishes the Anzac Day Trust Account as an agency special purpose account under s 16 of the Financial Management Act 2006; s 15 applies the Financial Management Act 2006 and the Auditor General Act 2006 to the Trust's financial administration, audit and reporting. This incorporation subjects the Trust to public sector budgeting, accounting and audit standards, reporting, and the Auditor General’s oversight, but s 15(2) fixes the Trust’s financial year to 31 December notwithstanding provisions of the Financial Management Act.

Racing legislation

• Racing and Wagering Western Australia Act 2003 and Racing Restriction Act 2003: Section 4(1) makes licences granted under those Acts for race meetings on Anzac Day void if they authorise events starting before 1 p.m. This creates a direct cross‑statutory constraint on licensing authorities and licensed operators under the racing statutory framework. The Act therefore operates as a statutory override to the licence‑granting process for Anzac Day events, ensuring licence conditions comply with the Act’s timing prohibition.

Statutory declaration and general evidence law

• The Act requires statutory declarations to verify attendance and ticket price information (s 5(1)(ba), s 7(1)(ba)). While the Anzac Day Act does not state the procedural law for statutory declarations, such declarations are governed by WA statutes concerning oaths and statutory declarations; false declarations could attract penalties under those statutes. Thus compliance with the Act is functionally connected to the broader statutory framework for sworn statements.

Regulatory law and subordinate instruments

• Regulations power: Section 17 grants the Governor power to make regulations "necessary or convenient" for carrying the Act into operation. That includes prescribing ticket types for different events ("prescribed admission ticket", s 3) and designating specified areas outside Australia as "special areas" for the Act’s purposes (s 17(1a)). Because core definitions such as "prescribed admission ticket" are delegated to regulation, the operation of the Act depends materially on subordinate legislation and the Governor’s exercise of the regulation‑making power.

Civil procedure and recovery

• Civil recovery under s 14A will proceed through ordinary courts of competent jurisdiction, and thus the Act interfaces with civil procedure rules, costs orders and judgment enforcement mechanisms. The Act expressly allows civil action to recover moneys payable to the Trust and costs of proceedings (s 14A), so common law and civil procedural law will determine enforcement mechanics, interest, execution and related remedies.

Interaction with other Acts via eligibility and insolvency rules

• Section 13 disqualifies persons who are bankrupt or whose affairs are under insolvency laws "according to the Interpretation Act 1984 section 13D" from serving as Trustees within the previous six years (s 13(a)). This cross‑references the Interpretation Act 1984 and insolvency legal concepts, tying Trustee eligibility to broader insolvency and interpretation law.

Ministerial and administrative law

• Ministerial discretions in s 10A and s 10(3)(b) create administrative decisions (approval of alternative amounts and approval of use of funds) that are subject to general administrative law principles (for example, procedural fairness and reviewability), even though the Act itself does not elaborate those doctrines. That means decisions could be the subject of judicial review according to WA administrative law, though no cases are cited in the statutory text.

Temporal and commencement interactions

• The compilation table shows successive amendments over time, tying the Act’s current operation to historical legislative changes (see compilation table). Amendments referenced in the Act text, such as the insertion of s 10A in 2016 (Anzac Day Amendment Act 2016 and Anzac Day Amendment Act (No. 2) 2016), materially affected duties and are part of the statutory fabric.

In sum, the Act is not standalone: it is embedded into WA’s financial management, racing licensing, evidence/statutory declaration, civil procedure and administrative law frameworks. The Act prescribes substance (timing, payments, Trust) and relies on other statutes and regulations for practical implementation and enforcement.

The Act’s compilation table in the statutory text records successive amendments, reprints and the dates of assent and commencement. Key milestones recorded in the source are as follows.

Original enactment and early amendments

• Anzac Day Act 1960 (No. 73 of 1960), assented 12 December 1960 and commenced 12 December 1960. This is the principal Act consolidated and amended over time.

• Anzac Day Act Amendment Act 1964 (No. 14 of 1964), assented 2 October 1964 and commenced the same day. Section references indicate early structural changes to the Act (see compilation table).

Subsequent statutory updates and reprints

• Decimal Currency Act 1965 (No. 113 of 1965), which amended certain provisions and had particular commencement dates for sections 4-9 on 14 February 1966 (compilation table).

• Anzac Day Act Amendment Act 1970 (No. 2 of 1970), Anzac Day Act Amendment Act 1975 (No. 9 of 1975), and Anzac Day Act Amendment Act 1976 (No. 1 of 1976) made further statutory adjustments in the 1970s; reprints occurred as the statute evolved (compilation table entries for reprints in 1970 and 2002).

Financial and administrative amendments

• Acts Amendment (Financial Administration and Audit) Act 1985 and related amendments reshaped administrative and audit aspects of the Trust in the mid‑1980s, with a reprint capturing changes as at 24 May 2002 (compilation table).

Racing, equality and machinery of government amendments

• Acts in the early 2000s materially amended the Act: Acts Amendment (Equality of Status) Act 2003 (No. 28 of 2003), Racing and Gambling Legislation Amendment and Repeal Act 2003 (No. 35 of 2003), and Anzac Day Amendment Act 2003 (No. 62 of 2003) appear in the compilation table with commencement in 2003 (see table).

• Planning and Development (Consequential and Transitional Provisions) Act 2005 (No. 38 of 2005) and Machinery of Government (Miscellaneous Amendments) Act 2006 (No. 28 of 2006) are recorded as making consequential amendments and taking effect in 2006 (compilation table).

Financial legislation reforms and more recent amendments

• Financial Legislation Amendment and Repeal Act 2006 (No. 77 of 2006) took effect 1 February 2007 and is reflected in the compilation table; this changed financial administration aspects.

• Acts Amendment (Bankruptcy) Act 2009 (No. 18 of 2009) amended Trustee eligibility provisions to address bankruptcy concerns and took effect 17 September 2009 (compilation table).

• The Standardisation of Formatting Act 2010 (No. 19 of 2010) is recorded as a technical amendment that applied on 11 September 2010 (compilation table).

2016 amendments , notable structural changes

• The Anzac Day Amendment Act 2016 (No. 4 of 2016) and the Anzac Day Amendment Act (No. 2) 2016 (No. 5 of 2016), both assented on 21 March 2016 and mostly commenced on 23 March 2016, made substantive additions and adjustments. Notably, s 10A (approved alternative amounts to be paid to the Trust) was inserted by No. 5 of 2016 s 6 (the text marks s 10A as "inserted: No. 5 of 2016 s. 6"), which introduced a formal process for event organisers to request alternative payment arrangements (s 10A). The 2016 amendments also adjusted Trustee composition, eligibility and administrative provisions (see s 11 amendments and s 13/14 references).

Latest recorded amendment

• Directors’ Liability Reform Act 2023 (No. 9 of 2023) Pt. 3 Div. 4, assented 4 April 2023 and commenced 5 April 2023 (compilation table). The Act’s footnotes record amendments to sections 4, 5, 6, 7 (each noting "No. 9 of 2023 s. 15, s.16, s.17, s.18" respectively). The precise textual changes effected by the 2023 Act are recorded in the section annotations in the statutory text for ss 4, 5, 6 and 7; for example, s 4 amended by No. 9 of 2023 s. 15. The compilation table records these acts and dates but the statutory text itself contains the consolidated current wording.

Reprints and compilations

• The compilation table lists multiple reprints: an early reprint approved 21 May 1970, a reprint as at 24 May 2002, Reprint 3 as at 15 September 2006, and Reprint 4 as at 3 February 2017. The compilation table also notes the amendments included in each reprint and the Acts whose changes are compiled.

Commencement and uncommenced provisions

• The uncommenced provisions table in the source lists the TAB (Disposal) Act 2019 s 145 (No. 21 of 2019) as an uncommenced provision at the time of compilation; the source notes that some provisions may be to be proclaimed.

This compilation history shows iterative legislative change: the Act began in 1960 and has been updated for administrative modernisation, financial management integration, Trustee eligibility constraints and procedural additions such as s 10A. The source compounds those amendments into the consolidated text reproduced above.

The Act text supplied does not cite or summarise any judicial decisions interpreting the Anzac Day Act 1960. The statutory text contains no case citations, no schedules listing judicial determinations, and no footnotes referring to litigation. The compilation table and notes record amendments and reprints but do not record court cases.

Practical implications of the absence of recorded cases in the source

• No binding interpretive precedents are recorded in this text. That means users must rely on the plain statutory language as compiled here for legal obligations, subject to any judicial interpretation that may exist elsewhere but which is not provided in the statute compilation.

• Enforcement practice and any disputes over statutory interpretation (for example, the meaning of "prescribed admission ticket", the definition of "attended by at least 5 000 persons", the scope of the Minister’s discretion under s 10A, or the mechanics of recovery under s 14A) would be determined by courts if contested. The Act provides statutory mechanisms (civil recovery and criminal fines) that could have produced litigation, but the legislative text itself does not report cases.

What a practitioner seeking litigation history should do

• Search WA judicial databases, reported decisions and administrative law reports for cases invoking the Anzac Day Act 1960, particularly after the insertion of s 10A and the 2016 amendments. Relevant search terms include "Anzac Day Trust", "Anzac Day Act", "s 5/7 payment", "large race event", "professional sport event", and "1 p.m. start".

• Look for administrative decisions involving Ministerial approvals under s 10A or approvals of Trust expenditure under s 10(3)(b). Administrative law disputes over those discretionary decisions, if litigated, could yield interpretive guidance.

• Review prosecution records or local court entries for offences under ss 4(4), 5(2), 6(4), and 7(2) if seeking practical enforcement precedents for fines.

Because the Act’s text lacks litigation references, any appellate or trial decisions interpreting these provisions must be located through external legal research rather than within the statute compilation itself.

1. Thresholds and ticketing detail are regulatory, not purely statutory. The Act’s obligations hinge on definitions such as "prescribed admission ticket" (s 3). That phrase is left to regulations under s 17, so whether a particular ticket category triggers the 5% requirement depends on regulatory definitions. Practitioners cannot assume all ticket lines count without checking the current regulations.

2. Attendance thresholds are precise and absolute. The 5 000 person threshold for "large race event" and "professional sport event" is statutory (s 3). If attendance is close to 5 000, organisers must carefully document actual counts since the duty to report and pay is triggered at that figure. The statutory declaration requirement (s 5(1)(ba), s 7(1)(ba)) means organisers must be able to justify the number in sworn form.

3. Statutory declaration is required from specific people. The verification must be "made by the person or by the secretary or treasurer of the racing club" (s 5(1)(ba)(i)-(ii)) or analogous persons for clubs and bodies under s 7(1)(ba). A declaration by, for example, an external promoter’s salesperson or a third‑party ticketing agent may not satisfy the precise wording unless that person is the designated person in the subsection. That creates a formal liability for accuracy.

4. Timing of reporting and payment is tight. The Act requires the document and payment "within 90 days after the event" for s 5 and s 7 (s 5(1), s 7(1)). Failure to meet that time window is an offence (s 5(2), s 7(2)). The Act does not specify whether the 90 days is computed as calendar days or business days; practice should assume calendar days unless regulations say otherwise.

5. Ministerial discretion can be decisive and is procedural. If an organiser wants an "alternative amount" to the default 5% formula, they must apply in writing not less than 30 days before the event (s 10A(1)). The Minister may approve by notice in writing before the event (s 10A(2)). If the organiser fails to apply timely, their only recourse may be to pay the statutory 5% or seek after‑the‑fact relief by negotiation, which is not provided for in the Act.

6. Start time enforcement is absolute. Race meetings, sport events and professional sport events may not commence before 1 p.m. (s 4(1), s 6(2), s 7(1) read together). Licences granted in contravention of s 4(1) are void (s 4(1)), meaning that racecourse operators must ensure licence conditions align with s 4 or risk licence invalidity.

7. Trustee composition excludes ex‑service organisation members. Section 11(5) says a person who is a member or employee of an ex‑service organisation is not eligible to be appointed as a Trustee. That intends to avoid conflicts between the Trust and service organisations, but it also restricts who can serve and may complicate appointments in communities with limited eligible candidates.

8. Trustees receive no remuneration, allowance or expenses. Section 10(4) explicitly disclaims any entitlement to remuneration. That may affect the pool of qualified candidates willing to serve and has governance implications for attracting skilled fiduciaries.

9. Financial year is not standard for public entities. The Trust’s financial year ends on 31 December notwithstanding the Financial Management Act (s 15(2)). Practitioners must align reporting cycles to this timetable when preparing submissions or audit materials. That is a potential administrative mismatch if other agency calendars differ.

10. Recovery and penalties are split between civil and criminal tracks. Section 14A allows civil recovery without prejudicing criminal penalties. A failure to pay may therefore attract both a court action for sums due and a prosecution for the statutory offence, which can multiply risk for organisers.

11. Regulations may extend reach overseas. Section 17(1a) permits regulations to prescribe specified areas outside Australia as "special areas" for the Act’s purposes, with dates that can be before or after the regulations’ commencement. If regulations so prescribe, the Act’s scope could reach events associated with particular overseas areas, which is a drafting and operational risk if international or travelling teams are involved.

12. Fixed $5 000 fines are not indexed in the text. The statutory fines set out in ss 4(4), 5(2), 6(4) and 7(2) are fixed dollar amounts in the text supplied; depending on the date of the version, inflation and fairness issues may arise. Practitioners should confirm whether later legislative instruments have adjusted fines or indexed them.

13. No express interest or penalty for late payment in s 5/s 7. The Act requires payment but does not state statutory interest, compounding or additional penalties specifically for late payment beyond the potential for prosecution under the offence provisions. Recovery of sums and costs under s 14A will proceed through court mechanisms; the absence of explicit statutory interest may affect recovery strategy.

14. The Act excludes race meetings from the definition of "sport event". Because "sport event" expressly excludes race meetings (s 3), obligations that apply to sport events but not to race meetings must be considered in light of that exclusion. For example, the treatment of sport events under s 6 (start time) applies to sport events but race meetings are separately governed under s 4 and s 5.

These "gotchas" are concrete operational and legal traps arising from the Act’s text. Practitioners should check current regulations and any ministerial instruments relevant to prescribed tickets, special area designations and any ministerial approvals or policy guidelines.

Checklist for event organisers (race meetings, professional sport events and sport events)

1. Pre‑event planning: determine whether your event meets statutory definitions.

   • Is the event a race meeting (horse, trotting or greyhound) or a sport event (competitive sport with fee/donations)? Check s 3.
   • Will admission tickets be sold and will attendance likely reach 5 000 persons? If both are yes, you are in the "large race event" or "professional sport event" categories and reporting and payment duties will apply (s 3, s 5, s 7).

2. Ticketing: consult current regulations to confirm which ticket types are "prescribed admission ticket".

   • Because "prescribed admission ticket" is a term to be defined by regulation, check the regulations made under s 17 for current definitions. Ensure your ticket categories are mapped to the prescribed types so revenue and payment calculations are accurate.

3. Start time compliance:

   • Plan event schedules so that no race meeting, sport event or professional sport event commences before 1 p.m. on Anzac Day. For race meetings, ensure the licence application and issued licence do not authorise an earlier start, because licences authorising earlier starts are void and holding an earlier event is an offence (s 4(1)-(2), s 4(4); s 6(2)).

4. Alternative amount application (if seeking an alternative to 5%):

   • If you want a fixed or formulaic alternative to the statutory 5% calculation, submit a written application to the Minister not less than 30 days before the event (s 10A(1)).
   • Seek written approval from the Minister before the event; the Minister’s approval must be in writing to be effective (s 10A(2)).
   • If approved, keep the Minister’s written notice on file and ensure the Trust can rely on it when reconciling payments (s 10A(3)).

5. Records and counts:

   • Maintain contemporaneous, auditable records of ticket sales, turnstile counts, electronic ticket scans, complimentary allocations, gate lists and donation tallies.
   • Prepare attendance reconciliations that can be the basis of a statutory declaration; because the Act requires a statutory declaration verifying attendance and ticket price (s 5(1)(ba), s 7(1)(ba)), have the club secretary or treasurer (or the single responsible person where required) prepared to sign the declaration with supporting data.

6. Post‑event reporting and payment:

   • Within 90 days after the event, give the Trust a written document specifying number of attendees and the price of a prescribed admission ticket for the event, and include the statutory declaration as required (s 5(1)(a), s 5(1)(ba), s 7(1)(a), s 7(1)(ba)).
   • Alongside the document, pay the Trustee either (i) 5% of the price of a prescribed admission ticket multiplied by the number of persons who attended, or (ii) the alternative amount if Minister approval was received (s 5(1)(b), s 7(1)(b)).
   • Confirm the payment is credited to the Anzac Day Trust Account and obtain a receipt or written acknowledgement.

7. Deal with non‑compliance risk:

   • If unable to meet the 90‑day reporting or payment window, consult legal counsel and consider pre‑emptive communication with the Trust and the Minister’s office to manage the risk of prosecution. The Act makes failure an offence with a $5 000 fine (s 5(2), s 7(2), s 4(4), s 6(4)).
   • If a dispute arises about attendance numbers or ticket pricing, prepare for verification via audit or court action under s 14A; preserve all ticketing system logs and third‑party confirmations.

8. Governance and Trustee interactions:

   • If you intend to liaise with the Trust on how funds will be applied for ex‑service beneficiaries, prepare an application consistent with s 10(3)(b) and be ready to satisfy any Ministerial approval requirements.
   • Understand that Trustees are Minister appointed (s 11) and that the Trust is subject to the Financial Management Act 2006 and Auditor General Act 2006 (s 15(1)), so expect formal financial reporting and audit processes if you deal with the Trust.

9. Legal and accounting coordination:

   • Coordinate with accountants to compute the 5% calculation in accordance with prescribed ticket price and attendance definitions and to prepare the statutory declaration in the correct form.
   • Ensure legal counsel reviews any application for an alternative amount under s 10A to maximise the chance of Ministerial approval and to draft the pre‑event application evidence.

10. Insurance and contractual clauses:

    • Amend event contracts, venue hire agreements and sponsor deals to reflect Anzac Day obligations: schedule start times after 1 p.m., allocate responsibility for payment to the Trust, and ensure ticketing partners agree to provide required data within 90 days.
    • Include indemnities and representations from ticketing platforms and box offices regarding accuracy of sales figures to support statutory declarations.

11. When in doubt, approach the Minister/Trust early:

    • If an unusual situation arises , e.g., expected attendance borderline to 5 000, complex ticketing packages, international tours, or multi‑day events spanning Anzac Day , seek an early written clarification or an alternative amount approval under s 10A.

Practical examples of application

• If a professional rugby fixture on Anzac Day sells 20 000 tickets at $30 prescribed price, the organiser must prepare a statutory declaration and pay 5% of $30 times 20 000 (i.e. $30 × 0.05 × 20 000 = $30 000) to the Trust within 90 days unless an alternative amount was approved (s 7(1)(b)).

• If a greyhound meeting sells tickets and is attended by 6 000 persons, the racing club must comply with s 5: report, statutory declare and pay the 5% calculation unless they applied for and obtained an alternative under s 10A.

Administrative record‑keeping and audit readiness

• Keep financial ledgers showing ticket classes, counts, gross receipts, complementary and staff allocations, refunds and chargebacks. Retain digital logs and reconcile them to statutory declarations.

• Prepare an internal compliance memo for the executive describing the Anzac Day duties and the process for ministerial application under s 10A, and train the club secretary/treasurer on the statutory declaration requirements.

Following these steps will materially reduce the risk of prosecution, civil recovery action and audit dispute. Always check the current regulations made under s 17 for any updates to prescribed ticket definitions, penalties or technical compliance requirements.