Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Australian Capital Territory
Betting Operations Tax Act 2018
A2018-35
Republication No 2
Effective: 28 March 2019
Republication date: 28 March 2019
Last amendment made by A2019-7
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
About this republication
The republished law
This is a republication of the Betting Operations Tax Act 2018 (including any amendment made
under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 28 March 2019. It
also includes any commencement, amendment, repeal or expiry affecting this republished law to
28 March 2019.
The legislation history and amendment history of the republished law are set out in endnotes 3
and 4.
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT
legislation register at www.legislation.act.gov.au):
• authorised republications to which the Legislation Act 2001 applies
• unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial
amendments and other changes of a formal nature when preparing a law for republication.
Editorial changes do not change the effect of the law, but have effect as if they had been made by
an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The
changes are made if the Parliamentary Counsel considers they are desirable to bring the law into
line, or more closely into line, with current legislative drafting practice.
This republication includes amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately
before the provision heading. Any uncommenced amendments that affect this republished law
are accessible on the ACT legislation register (www.legislation.act.gov.au). For more
information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the
symbol M appears immediately before the provision heading. The text of the modifying
provision appears in the endnotes. For the legal status of modifications, see the Legislation
Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $160 for an
individual and $810 for a corporation (see Legislation Act 2001, s 133).
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Betting Operations Tax Act 2018
Contents
Page
Part 1 Preliminary
1 Name of Act 2
3 Dictionary 2
4 Notes 2
5 Offences against Act—application of Criminal Code etc 3
Part 2 Betting operations tax
6 When is a bet an ACT bet? 4
7 Meaning of net ACT betting revenue 4
8 Meaning of threshold amount 5
9 Amount of bet 5
10 Liability to pay betting operations tax 6
11 Registration of betting operator liable to pay betting operations tax 6
12 Returns 7
13 Information to be included in return 8
Contents
Page
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14 Monthly returns—lodgment variation 9
Part 3 Miscellaneous
15 Regulation-making power 10
Dictionary 11
Endnotes
1 About the endnotes 13
2 Abbreviation key 13
3 Legislation history 14
4 Amendment history 14
5 Earlier republications 15
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Australian Capital Territory
Betting Operations Tax Act 2018
An Act for a betting operations tax, and for other purposes
Part 1 Preliminary
Section 1
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Part 1 Preliminary
1 Name of Act
This Act is the Betting Operations Tax Act 2018.
Note This Act is a tax law under the Taxation Administration Act 1999. As a
tax law, this Act is subject to provisions of the Taxation Administration
Act 1999 about the administration and enforcement of tax laws generally.
3 Dictionary
The dictionary at the end of this Act is part of this Act.
Note 1 The dictionary at the end of this Act defines certain terms used in this
Act, and includes references (signpost definitions) to other terms defined
elsewhere.
For example, the signpost definition ‘commissioner—see the Taxation
Administration Act 1999, dictionary.’ means that the term
‘commissioner’ is defined in that dictionary and the definition applies to
this Act.
Note 2 A definition in the dictionary (including a signpost definition) applies to
the entire Act unless the definition, or another provision of the Act,
provides otherwise or the contrary intention otherwise appears (see
Legislation Act, s 155 and s 156 (1)).
4 Notes
A note included in this Act is explanatory and is not part of this Act.
Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.
Preliminary Part 1
Section 5
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5 Offences against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this Act.
Note 1 Criminal Code
The Criminal Code, ch 2 applies to all offences against this Act (see
Code, pt 2.1).
The chapter sets out the general principles of criminal responsibility
(including burdens of proof and general defences), and defines terms used
for offences to which the Code applies (eg conduct, intention,
recklessness and strict liability).
Note 2 Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties
that are expressed in penalty units.
Part 2 Betting operations tax
Section 6
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Part 2 Betting operations tax
6 When is a bet an ACT bet?
(1) For this Act, a bet is an ACT bet if the bet is placed with a betting
operator by a person located in the ACT when the bet is placed.
(2) For subsection (1), a person is taken to be located in the ACT when a
bet is placed if—
(a) the person is present in the ACT when the bet is placed; or
(b) if the betting operator does not know the person’s location when
the bet is placed and the person is required to register an address
with the operator before placing a bet with the operator—the
person’s registered address is located in the ACT.
7 Meaning of net ACT betting revenue
In this Act:
net ACT betting revenue, for a financial year, is worked out as
follows:
(TB + TF) − (W + PC)
PC means the total of any—
(a) refunds of ACT bets made by the betting operator during the
financial year; and
(b) prescribed costs paid by the betting operator during the financial
year.
TB means the total amount of all ACT bets placed with, or using a
service provided by, the betting operator during the financial year.
TF means the total of any fees, commissions, or other amounts
prescribed by regulation, associated with placing bets or using the
service, paid to the betting operator during the financial year.
Betting operations tax Part 2
Section 8
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W means the total amount of all winnings paid or payable by the
betting operator in relation to ACT bets during the financial year.
8 Meaning of threshold amount
(1) In this Act:
threshold amount means—
(a) $150 000; or
(b) if another amount is determined under subsection (2)—that
amount.
(2) The Treasurer may determine a threshold amount for subsection (1).
(3) A determination under subsection (2) is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the
Legislative Assembly, under the Legislation Act.
9 Amount of bet
If all or part of a bet is placed other than in cash, the amount of the
bet includes the monetary value of the non-cash component of the bet.
Examples—non-cash component that may comprise all or part of a bet
1 the amount or value of a debt to the extent it is released or extinguished by the
bet
2 the amount of any liability assumed under the bet, including an obligation to
pay any unpaid money
3 digital currency within the meaning of the Anti-Money Laundering and
Counter-Terrorism Financing Act 2006 (Cwlth)
Note An example is part of the Act, is not exhaustive and may extend, but does
not limit, the meaning of the provision in which it appears (see
Legislation Act, s 126 and s 132).
Part 2 Betting operations tax
Section 10
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10 Liability to pay betting operations tax
(1) A betting operator is liable to pay tax (a betting operations tax) on
the operator’s net ACT betting revenue for a financial year.
(2) The amount of betting operations tax payable by the betting operator
is—
(a) if the operator’s net ACT betting revenue for the financial year
is less than the threshold amount—nil; or
(b) if the operator’s net ACT betting revenue for the financial year
is the threshold amount or more—at the determined rate of the
amount by which the net ACT betting revenue exceeds the
threshold amount.
(3) In this section:
determined rate means—
(a) 15%; or
(b) if another rate is determined under the Taxation Administration
Act 1999, section 139—that rate.
11 Registration of betting operator liable to pay betting
operations tax
(1) This section applies to a person if the person—
(a) is a betting operator; and
(b) is liable to pay betting operations tax for a financial year under
section 10; and
(c) is not registered as an operator under this section.
(2) The person must apply to the commissioner for registration as a
betting operator.
Betting operations tax Part 2
Section 12
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(3) The application must be made within 7 days after the end of the month
in which the person first becomes liable to pay betting operations tax
for the financial year.
(4) The commissioner must register the applicant as a betting operator.
(5) The commissioner may cancel the registration of a betting operator if
satisfied that the operator’s liability to pay betting operations tax
under section 10 has ended.
(6) A betting operator commits an offence if the operator—
(a) becomes liable to pay betting operations tax for a financial year
under section 10; and
(b) is not registered under this section; and
(c) does not apply to be registered under this section within 7 days
after the end of the month in which the operator first became
liable to pay the betting operations tax for the financial year.
Maximum penalty: 250 penalty units.
12 Returns
(1) This section applies to a betting operator if the operator’s net ACT
betting revenue for a financial year has exceeded the threshold
amount.
(2) The betting operator must, after the end of the month in a financial
year in which the operator’s net ACT betting revenue for that
financial year first exceeds the threshold amount (the first month)—
(a) lodge with the commissioner a return (a betting operations
return); and
(b) pay to the commissioner the amount of betting operations tax
payable by the operator under section 10 (2) (b).
Part 2 Betting operations tax
Section 13
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(3) Also, the betting operator must, after the end of each month or other
return period agreed by variation notice under section 14 following
the first month (the subsequent return period)—
(a) lodge with the commissioner a betting operations return; and
(b) pay to the commissioner any betting operations tax payable for
the subsequent return period.
(4) For subsection (3) (b), the amount of betting operations tax payable
for a subsequent return period is—
(a) if there is a net loss in the betting operator’s net ACT betting
revenue in the subsequent return period—nil; or
(b) if there is a net gain in the betting operator’s net ACT betting
revenue in the subsequent return period—the amount calculated
in accordance with section 10 (2) (b) less any amount already
paid to the commissioner for the financial year.
(5) Unless varied by the commissioner under section 14, the time period
within which the betting operator must lodge a betting operations
return and pay any betting operations tax is—
(a) for the end of a financial year—21 days after the end of the
financial year; or
(b) for any other return period—7 days after the end of the return
period.
13 Information to be included in return
A betting operations return must—
(a) be lodged in a way required by the commissioner; and
(b) include the following information:
(i) the betting operator’s name, address, telephone number
and email address;
(ii) net ACT betting revenue for the return period;
Betting operations tax Part 2
Section 14
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(iii) total net ACT betting revenue for the financial year;
(iv) the following details in relation to the net ACT betting
revenue for the return period:
(A) the total amount of all ACT bets placed with, or using
a service provided by, the betting operator;
(B) the total of any fees, commissions, or other amounts
prescribed by regulation, associated with placing bets
or using the service, paid to the betting operator;
(C) the total amount of all winnings paid or payable by
the betting operator in relation to ACT bets.
14 Monthly returns—lodgment variation
(1) A betting operator may apply to the commissioner, in writing, for
variation of the return period or the time within which the operator
must lodge a betting operations return and pay any betting operations
tax under section 12.
(2) An application must state the ground on which the variation is sought.
(3) The commissioner may, by written notice given to the betting
operator (a variation notice), vary—
(a) the return period under section 12 (3); or
(b) the time period within which the operator must lodge a betting
operations return and pay any betting operations tax under
section 12 (5).
(4) A variation notice may be subject to conditions.
(5) If a variation notice is in force for a betting operator, the operator
must lodge a betting operations return and pay the betting operations
tax in accordance with the notice.
(6) The commissioner may, by written notice given to the betting
operator, revoke a variation notice.
Part 3 Miscellaneous
Section 15
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Part 3 Miscellaneous
15 Regulation-making power
The Executive may make regulations for this Act.
Note A regulation must be notified, and presented to the Legislative Assembly,
under the Legislation Act.
Dictionary
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Dictionary
(see s 3)
Note 1 The Legislation Act contains definitions and other provisions relevant to
this Act.
Note 2 For example, the Legislation Act, dict, pt 1, defines the following terms:
• ACT
• disallowable instrument (see s 9)
• Executive
• financial year
• in relation to
• may
• must
• person (see s 160)
• prescribed
• Treasurer
• under.
ACT bet—see section 6.
bet means any stake, pledge or wager between 2 people on any event
or contingency but does not include a game or lottery authorised by a
gaming Act.
betting operations return—see section 12.
betting operations tax—see section 10.
betting operator means any person who earns revenue as a result of
accepting bets or providing a service through which bets are made.
commissioner—see the Taxation Administration Act 1999,
dictionary.
Dictionary
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gaming Act means—
(a) the Casino Control Act 2006; and
(b) the Casino (Electronic Gaming) Act 2017; and
(c) the Gaming Machine Act 2004; and
(d) the Lotteries Act 1964; and
(e) the Pool Betting Act 1964.
net ACT betting revenue, for a financial year—see section 7.
return period means the period of time to which a betting operations
return relates.
threshold amount—see section 8.
Endnotes
About the endnotes 1
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Endnotes
1 About the endnotes
Amending and modifying laws are annotated in the legislation history and the
amendment history. Current modifications are not included in the republished law
but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are
annotated in the amendment history. Full details of any amendments can be
obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws are not included in the republished law. The details
of these laws are underlined in the legislation history. Uncommenced expiries are
underlined in the legislation history and amendment history.
If all the provisions of the law have been renumbered, a table of renumbered
provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
2 Abbreviation key
A = Act NI = Notifiable instrument
AF = Approved form o = order
am = amended om = omitted/repealed
amdt = amendment ord = ordinance
AR = Assembly resolution orig = original
ch = chapter par = paragraph/subparagraph
CN = Commencement notice pres = present
def = definition prev = previous
DI = Disallowable instrument (prev...) = previously
dict = dictionary pt = part
disallowed = disallowed by the Legislative r = rule/subrule
Assembly reloc = relocated
div = division renum = renumbered
exp = expires/expired R[X] = Republication No
Gaz = gazette RI = reissue
hdg = heading s = section/subsection
IA = Interpretation Act 1967 sch = schedule
ins = inserted/added sdiv = subdivision
LA = Legislation Act 2001 SL = Subordinate law
LR = legislation register sub = substituted
LRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced
mod = modified/modification or to be expired
Endnotes
3 Legislation history
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3 Legislation history
Betting Operations Tax Act 2018 A2018-35
notified LR 26 September 2018
s 1, s 2 commenced 26 September 2018 (LA s 75 (1))
remainder commenced 1 January 2019 (s 2)
as amended by
Revenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.1
notified LR 27 March 2019
s 1, s 2 commenced 27 March 2019 (LA s 75 (1))
sch 1 pt 1.1 commenced 28 March 2019 (s 2 (1))
4 Amendment history
Commencement
s 2 om LA s 89 (4)
Consequential amendments
pt 4 hdg om LA s 89 (3)
Who is liable to pay the duty?
s 12 am A2019-7 amdt 1.1, amdt 1.2
Taxation Administration Act 1999
s 16 om LA s 89 (3)
Dictionary
dict def gaming Act am A2019-7 amdt 1.3