Western Australia: Betting Tax Act 2018 (WA)

Western Australia Betting Tax Act 2018 Western Australia Betting Tax Act 2018 Contents 1. Short title 2 2. Commencement 2 3. Relationship with other Acts 2 4. Imposition of betting tax 2 Notes Compilation table 3 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))