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Totalisator Licensing and Regulation Act 2000
37Finding of guilt for offence relating to payment of wagering tax
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37 Finding of guilt for offence relating to payment of wagering tax does not exempt licensee from payment of tax If a licensee is found guilty of an offence relating to the payment or non-payment of wagering tax, the finding of guilt of the licensee does not exempt the licensee from payment of the wagering tax to which the offence relates.