Part 40Gambling Taxation Act 2023

Part 40—Gambling Taxation Act 2023 Sch. 7 cl. 40.1 inserted by No. 14/2023 s. 74. 40.1 Wagering and betting tax (1) Despite its repeal, Part 6A of Chapter 4 continues to apply on and after 1 July 2023 in relation to the net wagering revenue of a wagering and betting entity or a group in respect of any period before that day. (2) Without limiting subclause (1)— (a) section 4.6A.10 continues to apply on and after 1 July 2023 to require a wagering and betting entity to lodge a return and pay wagering and betting tax in respect of any period before that day; and (b) section 4.6A.21 continues to apply on and after 1 July 2023 to require a designated group entity to lodge a group return and pay wagering and betting tax in respect of any period before that day. Sch. 7 cl. 40.2 inserted by No. 14/2023 s. 74. 40.2 Keno tax (1) Despite its repeal, Part 4A of Chapter 6A continues to apply on and after 1 July 2023 in relation to the net keno revenue of a keno entity in respect of any period before that day. (2) Without limiting subclause (1), section 6A.4A.10 continues to apply on and after 1 July 2023 to require a keno entity to lodge a return and pay keno tax in respect of any period before that day. Sch. 7 Pt 41 (Heading and cls 41.1, 41.2) inserted by No. 6/2024 s. 42.