Betting Tax Act 2018
Betting Tax Act 2018 00-b0-00 Xml
Western Australia
Betting Tax Act 2018
Western Australia
Betting Tax Act 2018
Contents
1.Short title2
2.Commencement2
3.Relationship with other Acts2
4.Imposition of betting tax2
Notes
Compilation table3
Western Australia
Betting Tax Act 2018
An Act to impose betting tax.
The Parliament of Western Australia enacts as follows:
1 .Short title
This is the Betting Tax Act 2018 .
2 .Commencement
This Act comes into operation as follows —
(a)sections 1 and 2 — on the day on which this Act receives the Royal Assent;
(b)the rest of the Act — on the day on which the Betting Tax Assessment Act 2018 section 15 comes into operation.
3 .Relationship with other Acts
The Betting Tax Assessment Act 2018 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.
4 .Imposition of betting tax
Betting tax is imposed at the rate of 15%.
Notes
1 This is a compilation of the Betting Tax Act 2018 . The following table contains information about that Act.
Compilation table
Short title
Number and year
Assent
Commencement
Betting Tax Act 2018
38 of 2018
12 Dec 2018
s. 1 and 2: 12 Dec 2018 (see s. 2(a)); Act other than s. 1 and 2: 1 Jan 2019 (see s. 2(b))