33Application of Taxation Administration Act 2007

33 Application of Taxation Administration Act 2007 (1) Subject to this Division, the Taxation Administration Act 2007 applies, with the necessary changes, to the payment and recovery of wagering tax as if: (a) wagering tax were a tax payable under a taxation law; and

Totalisator Licensing and Regulation Act 2000 21 (b) a return under this Division were a return required to be lodged under a taxation law; and (c) a licensee were a person liable to pay tax under a taxation law. (2) Nothing in subsection (1) affects the application of the Taxation Administration Act 2007 to any other matter referred to in this Act.