NSWIn ForceAct
Betting Tax Act 2001
13BMeaning of “NSW bet”
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#### 13B Meaning of “NSW bet”
13B Meaning of “NSW bet”
> > (1) A reference in this Part to a NSW bet, or a NSW bet of a particular type, is a reference to a bet, or a bet of that type, made by a person who is located in NSW when the bet is made.
>
> > (2) For the avoidance of doubt, a lay-off bet made by a betting operator who is located in NSW when it is made is a NSW bet, whether or not the liability the betting operator seeks to reduce by making the lay-off bet relates to NSW bets made with the betting operator.
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> **s 13B:** Ins 2018 No 69, Sch 1 \[4\].