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Betting Tax Act 2018
sec.13Meaning of betting operations
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sec.13 Meaning of betting operations
A person conducts betting operations if the person, whether in person or through an agent or a telecommunication device— receives bets; or pays, negotiates or settles bets; or operates a betting exchange.
- (a) receives bets; or
- (b) pays, negotiates or settles bets; or
- (c) operates a betting exchange.