Totalisator Licensing and Regulation Act 2000
34Liability to pay wagering tax
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34 Liability to pay wagering tax (1) Without limiting a licensee's liability to pay any other tax or charge under a law of the Territory, the licensee must pay to the Commissioner of Territory Revenue the amount that equals the amount that represents the prescribed percentage of the licensee's commission deducted for each month less the amount equal to the amount of GST (if any) paid or payable in relation to every supply to which that amount of commission relates. (2) In subsection (1), GST and supply have the same respective meanings as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth. (3) The Regulations may prescribe a percentage under subsection (1) in relation to a race, event, sport of activity or a class of races, events, sports or activities.