13SAvoidance of point of consumption tax

#### 13S Avoidance of point of consumption tax 13S Avoidance of point of consumption tax > > (1) If a person enters into an agreement, transaction or arrangement, whether in writing or otherwise, that has the effect of reducing, postponing or avoiding the liability of any person to the assessment, imposition or payment of point of consumption tax, the Chief Commissioner may— > > > > > (a) disregard the agreement, transaction or arrangement for 1 or more periods, and > > > > > (b) determine 1 or more of the matters mentioned in subsection (2). > > > (2) The matters are the following— > > > > > (a) that the net NSW wagering revenue of a betting operator for a particular period is to be taken to include an additional amount, > > > > > (b) that a bet made with a betting operator— > > > > > > > (i) is to be taken to have been made by a person other than the person who purportedly made the bet or at a place other than the place where the bet was purportedly made, and > > > > > > > (ii) if applicable, is a NSW bet within the meaning of this Part for calculating the net NSW wagering revenue of the betting operator for a particular period, > > > > > (c) that— > > > > > > > (i) a party to the agreement, transaction or arrangement is to be taken to be a betting operator, and > > > > > > > (ii) a payment made in respect of the agreement, transaction or arrangement is to be taken to be part of the net NSW wagering revenue of the party for a particular period. > > > (3) If the Chief Commissioner makes a determination under subsection (1) (b) about a betting operator or another party to the agreement, transaction or arrangement, the Chief Commissioner must give the betting operator or party a notice that states the decision and the reasons for the decision. > > > (4) A person who, by any act or omission, avoids or attempts to avoid point of consumption tax imposed is guilty of an offence. > > > > Maximum penalty—100 penalty units and triple the amount of point of consumption tax avoided or attempted to be avoided. > > **s 13S:** Ins 2018 No 69, Sch 1 \[4\].