sec.52Exemption from lodgement requirement—betting operators generally

sec.52 Exemption from lodgement requirement—betting operators generally

This section applies if the commissioner considers it would be unduly onerous to require the betting operator to lodge monthly returns. The commissioner may, by notice given to the betting operator, exempt the betting operator from the requirement to lodge monthly returns under section 50 . The betting operator is not required to lodge monthly returns while the notice is in effect. However, the giving of the notice does not exempt the betting operator from the obligation to pay betting tax, even though it may have the effect of postponing the time for payment of betting tax. The commissioner may at any time, by notice given to the betting operator, revoke a notice given under subsection (2) . (sec.52-ssec.1) This section applies if the commissioner considers it would be unduly onerous to require the betting operator to lodge monthly returns. (sec.52-ssec.2) The commissioner may, by notice given to the betting operator, exempt the betting operator from the requirement to lodge monthly returns under section 50 . (sec.52-ssec.3) The betting operator is not required to lodge monthly returns while the notice is in effect. (sec.52-ssec.4) However, the giving of the notice does not exempt the betting operator from the obligation to pay betting tax, even though it may have the effect of postponing the time for payment of betting tax. (sec.52-ssec.5) The commissioner may at any time, by notice given to the betting operator, revoke a notice given under subsection (2) .