Betting Tax Bill 2018 (Qld)

An Act to impose a tax on betting operators, and to amend this Act, the Interactive Gambling (Player Protection) Act 1998, the Taxation Administration Act 2001, the Taxation Administration Regulation 2012, the Wagering Act 1998 and the legislation mentioned in schedule 2 for particular purposes The Parliament of Queensland enacts—

Part 1 Preliminary

Division 1 Introduction

1 Short title This Act may be cited as the Betting Tax Act 2018.

2 Commencement This Act commences on 1 October 2018.

3 Extraterritorial application of Act (1) This Act applies both within and outside Queensland. (2) This Act applies outside Queensland to the full extent of the extraterritorial legislative power of the Parliament.

4 Relationship of Act with Taxation Administration Act 2001 (1) This Act does not contain all the provisions about betting tax. (2) The Taxation Administration Act 2001 contains provisions dealing with, among other things, the following— (a) assessments of tax; (b) payments and refunds of tax; (c) imposition of interest and penalty tax; (d) objections and appeals against, or reviews of, assessments of tax; (e) record keeping obligations of taxpayers; (f) investigative powers, offences, legal proceedings and evidentiary matters; (g) service of documents. Note— Under the Taxation Administration Act 2001, section 3, that Act and this Act must be read together as if they together formed a single Act.

Division 2 Interpretation

5 Definitions The dictionary in schedule 1 defines particular words used in this Act.

6 Meaning of bet (1) A bet includes— (a) a free bet; and (b) a lay-off bet; and (c) a wager. (2) However, a bet does not include— (a) a game conducted under a gaming Act; or (b) a relevant interstate game; or (c) another game, similar to a game mentioned in paragraph (a) or (b), that is prescribed by regulation. (3) In this section— gaming Act means any of the following Acts— (a) the Casino Control Act 1982; (b) the Charitable and Non-Profit Gaming Act 1999; (c) the Gaming Machine Act 1991; (d) the Keno Act 1996; (e) the Lotteries Act 1997. relevant interstate game means any of the following games conducted by a person under a licence or other authority under a law of another State or the Commonwealth— (a) a lottery or the supply of lottery tickets; (b) a game commonly known as keno; (c) a game commonly known as bingo, a Calcutta sweep, lucky envelopes, two-up or an art union; (d) a promotional game or trade promotion lottery.