13Definitions

#### 13 Definitions 13 Definitions > In this Part— > > approved form means a form approved by the Chief Commissioner. > > bet includes the following— > > > (a) any bet or wager on any event or contingency, including but not limited to events and contingencies relating to the outcomes of racing, sports, elections, current affairs and entertainment, > > > (b) a free bet, > > > (c) a lay-off bet, > > > (d) any other similar agreement or arrangement prescribed by the regulations, > > but does not include any activity permitted under section 7 of the [Unlawful Gambling Act 1998](/view/html/inforce/current/act-1998-113) or under a corresponding provision of a law of another State or a Territory or the Commonwealth. > > betting exchange and bookmaker have the same meanings as those terms have in the [Betting and Racing Act 1998](/view/html/inforce/current/act-1998-114). > > betting operator means a licensed betting service provider within the meaning of the [Betting and Racing Act 1998](/view/html/inforce/current/act-1998-114). > > Note— > > The [Betting and Racing Act 1998](/view/html/inforce/current/act-1998-114) defines a licensed betting service provider to be a betting service provider (being a bookmaker, a person who operates a totalizator or a person who operates a betting exchange) that holds a licence or authority (however described) under the legislation of this or any other State or Territory to carry out its betting services (whether in that State or Territory, or elsewhere). > > free bet means a bet made wholly or partly without the person making the bet paying any monetary amount for the bet or part of the bet. > > Note— > > Examples of a free bet (also known as a bonus bet) include a bet made using the following— > > > (a) a free component provided for making a bet, > > > (b) an amount representing a bonus on a previous winning bet, > > > (c) an amount representing a refund of all or part of the staked amount for a previous non-winning bet. > > lay-off bet means a bet made by a betting operator (the first betting operator) with another betting operator to reduce, wholly or partly, the liability of the first betting operator in relation to 1 or more bets made with the first betting operator. > > net NSW wagering revenue—see section 13A. > > point of consumption tax—see section 13C. > > totalizator derived odds means any odds derived from or contingent on totalizator odds but does not include totalizator odds. > > totalizator odds means any odds that are dependent on the result of the working of a totalizator on an event or contingency. > > **s 13:** Rep 2008 No 62, Sch 2.2 \[2\]. Ins 2018 No 69, Sch 1 \[4\].