QLDIn ForceAct
Lotteries Act 1997
sec.97ALiability of lottery operator’s holding companies for unpaid tax, fee or penalty
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### sec.97A Liability of lottery operator’s holding companies for unpaid tax, fee or penalty
This section applies to any of the following amounts payable by a lottery operator that is a corporation—
lottery tax or a licence fee that remains unpaid by the lottery operator at the end of the period allowed for its payment;
a penalty payable by the lottery operator under section 97 .
The lottery operator and each holding company of the lottery operator are jointly and severally liable for payment of the amount.
In this section—
holding company see the Corporations Act , section 9 .
s 97A ins 2007 No. 22 s 44
(sec.97A-ssec.1) This section applies to any of the following amounts payable by a lottery operator that is a corporation— lottery tax or a licence fee that remains unpaid by the lottery operator at the end of the period allowed for its payment; a penalty payable by the lottery operator under section 97 .
(sec.97A-ssec.2) The lottery operator and each holding company of the lottery operator are jointly and severally liable for payment of the amount.
(sec.97A-ssec.3) In this section— holding company see the Corporations Act , section 9 .
- (a) lottery tax or a licence fee that remains unpaid by the lottery operator at the end of the period allowed for its payment;
- (b) a penalty payable by the lottery operator under section 97 .