State Lotteries Act 1966 (SA)

South Australia State Lotteries Act 1966 An Act to provide for the promotion and control of lotteries by the Government of the State; and for other purposes. Contents 1 Short title 3 Interpretation 4 Constitution of Commission 5 Term of office of Commissioner 6 Removal from office 8 Vacancy in office of Commissioner 9 Acting Commissioner 11 Validity of acts of Commission 13 Powers and functions of Commission 13AA Special lotteries 13AB Special appeal lotteries 13A Borrowing and investment powers of Commission 13C Compliance with codes of practice 14 Subscribers and other persons to be free from penalties etc 16 The Lotteries Fund 16A Recreation and Sport Fund 16AB Hospitals Fund 16B Unclaimed prizes 16C Unclaimed Prizes Reserve 16D Ex gratia payments 17 Value of prizes to be offered 17A Instant lottery tickets 17B Minors not to participate in lotteries 18 Rules of Commission as to its practices, procedures and operations 18AA Reviews 18A Accounts and audit 18B Annual report 18C Tax and other liabilities of Commission 19 Offences 20 Regulations Legislative history The Parliament of South Australia enacts as follows: 1—Short title This Act may be cited as the State Lotteries Act 1966. 3—Interpretation (1) In this Act, unless the context otherwise requires— Australian lotteries body means— (a) a body performing a function corresponding to that of the Commission, constituted under the law of another State or Territory of the Commonwealth; or (b) a body declared by the Minister by notice in the Gazette to be included within the ambit of this definition; Commissioner means the Commissioner appointed to the Commission under section 4 and includes an Acting Commissioner appointed under section 9; foreign lotteries body means— (a) a body performing a function corresponding to that of the Commission, constituted under the law of a jurisdiction outside of the Commonwealth; or (b) a body declared by the Minister by notice in the Gazette to be included within the ambit of this definition; keno coin toss means a keno lottery in which the player is required to predict the distribution of the 20 numbers drawn between predetermined segments of the keno game grid; keno game grid means a grid of numbers from 1 to 80 (inclusive) distributed into 10 equal columns of 8 numbers and 8 equal rows of 10 numbers; keno lottery means— (a) a lottery drawn at such intervals as the Commission determines in which the player is required to select between 1 and 10 numbers out of 20 numbers drawn from the range of numbers 1 to 80 (inclusive); or (b) a keno coin toss; Liquor and Gambling Commissioner means the person for the time being holding or acting in the office of the Liquor and Gambling Commissioner under the Liquor Licensing Act 1997 (or the Commissioner's delegate); lottery includes any scheme or device for the gift, disposal or distribution of prizes depending upon or to be determined by lot or drawing (whether out of a box or other receptacle) or to be determined by any manner of chance whatsoever (whether or not an element of knowledge or skill is also involved); net proceeds of a sports lottery, special lottery or special appeal lottery conducted by the Commission, means an amount equal to the difference between the total value of the tickets sold in the lottery and the total value of the prizes won in the lottery less an amount approved by the Minister for the administrative and operating expenses of the Commission in conducting the lottery; prize, in relation to a lottery, means any money or thing of value, or any right to or share in any money or thing of value, provided for gift, disposal or distribution to persons entering the lottery; special appeal lottery—see section 13AB; special lottery—see section 13AA; sports lottery means a lottery the results of which depend on the outcome of a sporting or recreational activity; the Commission means the Lotteries Commission of South Australia constituted pursuant to this Act; the Hospitals Fund means the fund of that name kept at the Treasury and continued in existence under this Act; the Lotteries Fund means the account of that name kept by the Commission pursuant to this Act; the Recreation and Sport Fund means the fund of that name kept at the Treasury and continued in existence under this Act; the rules of the Commission means rules made by the Commission pursuant to section 18; ticket, in relation to a lottery, means a ticket, coupon, token or other thing sold or issued by the Commission to a person entering the lottery and by reference to which entitlement to any prize or prizes in the lottery may be determined. (2) A reference in this Act to a lottery promoted or conducted by the Commission includes a lottery promoted or conducted by the Commission jointly with— (a) an Australian lotteries body; or (b) a foreign lotteries body. (3) For the purposes of this Act, a reference to money received by the Commission, net gambling revenue, net proceeds or prize in relation to a lottery or lotteries will, in the case of a lottery conducted by the Commission jointly with another body, be taken to be a reference to the part of the money, revenue, proceeds or prize that is related to the Commission's functions under this Act relating to the lottery. (4) The Minister may, by notice in the Gazette— (a) declare a body to be included within the ambit of the definition of Australian lotteries body; or (b) declare a body to be included within the ambit of the definition of foreign lotteries body; or (c) vary or revoke a declaration under this subsection. 4—Constitution of Commission (1) The Lotteries Commission of South Australia is established. (2) The Commission— (a) is a body corporate with perpetual succession and a common seal; and (b) subject to this Act, is capable of acquiring, taking or letting out on lease, holding, selling and otherwise disposing of real and personal property; and (c) may in its name sue and be sued; and (d) holds its property for and on behalf of the Crown; and (e) has the powers, duties, functions and authorities conferred, imposed or prescribed by or under this Act. (3) The Commission is subject to the direction and control of the Minister. (4) All courts, tribunals and persons acting judicially shall take judicial notice of the common seal of the Commission affixed to any document and shall presume that it was duly affixed. (5) The Commission will be constituted of a Commissioner appointed by the Governor. (8) The office of the Commissioner may be held in conjunction with any other appointment or office under the Government. 5—Term of office of Commissioner (1) The Commissioner will be appointed for a term of office not exceeding five years determined by the Governor. (2) On the expiration of his or her term of office as the Commissioner, a person will be eligible for re‑appointment. (3) The Commissioner is a senior official for the purposes of the Public Sector (Honesty and Accountability) Act 1995. 6—Removal from office (1) The Governor may remove the Commissioner from office on the recommendation of the Minister. (2) The Minister may recommend the removal of the Commissioner on any ground that the Minister considers sufficient. 8—Vacancy in office of Commissioner (1) The office of the Commissioner becomes vacant if— (a) the Commissioner dies; or (ab) the Commissioner's term of office expires; or (b) the Commissioner resigns by written notice given to the Minister; or (c) the Commissioner is removed from office by the Governor pursuant to section 6; or (e) the Commissioner becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors or compounds with the Commissioner's creditors for less than one hundred cents in the dollar; or (f) the Commissioner is convicted of any indictable offence; or (g) the Commissioner is convicted of any other offence and receives a notice in writing from the Minister discharging the member from office on the ground of that conviction. (2) Upon the office of the Commissioner becoming vacant, a person will be appointed in accordance with this Act to the vacant office, but where the office of the Commissioner becomes vacant before the expiration of the term for which the Commissioner was appointed, a person appointed to fill the vacancy will hold office for the balance of the term of his or her predecessor. 9—Acting Commissioner (1) If the Commissioner is temporarily absent or unable to perform official functions, the Minister may appoint an Acting Commissioner to act in the office of the Commissioner and a person so appointed has, while so acting, all the functions and powers of the Commissioner. (2) The terms and conditions of appointment of an Acting Commissioner will be as determined by the Minister. (3) The Acting Commissioner is a senior official for the purposes of the Public Sector (Honesty and Accountability) Act 1995. 11—Validity of acts of Commission No act, proceeding or determination of the Commission is invalid on the ground only of any vacancy in the office of the Commissioner or of any defect in the appointment of the Commissioner. 13—Powers and functions of Commission (1) Subject to this Act and the directions of the Minister not inconsistent with this Act, the Commission may— (a) promote and conduct lotteries; and (ab) promote and conduct lotteries jointly with an Australian lotteries body; and (ac) with the approval of the Minister, promote and conduct lotteries jointly with a foreign lotteries body; and (b) employ, or appoint, on such terms and conditions as it thinks fit, and terminate the services of, officers, servants and agents; and (c) delegate to any officer of the Commission any of the powers, duties, functions and authorities of the Commission except this power of delegation; and (ca) carry out such other functions as are assigned to it by this Act or by or under any other Act; and (cb) carry out such other functions as are assigned to it by the Minister; and (d) do or cause to be done such other things as are necessary or convenient for the administration of this Act or the affairs of the Commission or to give effect to the objects of this Act. (2) The Commission may, or, if so required by the Minister, must, at any time, revoke any delegation made pursuant to paragraph (c) of subsection (1). (3) The Commission may, with the approval of the Minister, under an arrangement established by the Minister administering an administrative unit of the Public Service, make use of the services or staff of that administrative unit. (4) The Commission is declared not to be a national system employer for the purposes of the Fair Work Act 2009 of the Commonwealth. 13AA—Special lotteries The Minister may direct the Commission to conduct as part of its lotteries for a specified financial year a series of lotteries to be known as special lotteries. 13AB—Special appeal lotteries (1) The Minister may direct the Commission to conduct in a specified financial year a lottery or lotteries to be known as special appeal lotteries. (2) The Minister must specify a body or bodies established or incorporated in the State for an approved purpose to be the beneficiary or beneficiaries of the net proceeds of each special appeal lottery. (3) The Minister may specify a period of not less than 1 month within which prizes in a special appeal lottery must be collected or taken delivery of for the purposes of section 16B(1). (4) If more than 1 body is specified as a beneficiary under subsection (2) in relation to a special appeal lottery, the Minister must specify the proportion of the net proceeds of, and the unclaimed prizes in, the lottery to which each body is entitled, and any payments to be made to the bodies under this Act must be divided between the bodies in those proportions. (5) The Commission must, on each ticket in a special appeal lottery, specify the proportion of the net proceeds of the lottery that is to be paid to the beneficiaries of the lottery. (6) In this section— approved purpose means— (a) the relief of disabled, sick, homeless, unemployed or otherwise disadvantaged persons, or the dependants of such persons; or (b) the relief of distress caused by natural disaster, war or civil unrest (whether occurring in the State or elsewhere); or (c) the provision of welfare services for animals; or (d) the support of medical or other scientific research that is likely to benefit South Australians; or (e) any other purpose approved by the Minister. 13A—Borrowing and investment powers of Commission (1) For the purpose of the exercise of its powers or the performance of its functions the Commission may borrow money from the Treasurer, or with the consent of the Treasurer, from any person. (2) Any liability incurred with the consent of the Treasurer referred to in subsection (1) is hereby guaranteed by the Treasurer. (3) Any liability incurred by the Treasurer under a guarantee arising by virtue of subsection (2) is to be satisfied out of the Consolidated Account, which is appropriated to the necessary extent. (4) Any money held by the Commission that is not immediately required for any other purpose may be invested by the Commission in such manner as may be approved by the Treasurer. 13C—Compliance with codes of practice The Commission must ensure, in the performance of its functions, that the Commission conforms with the provisions of the applicable responsible gambling codes of practice or the applicable advertising codes of practice prescribed under the Gambling Administration Act 2019. 14—Subscribers and other persons to be free from penalties etc (1) Despite any other Act or law— (a) the promotion and conduct of any lottery under and in accordance with this Act and the doing of anything incidental or ancillary to such promotion and conduct is lawful; and (b) any person who subscribes or contributes to, or purchases a ticket in, any such lottery or who acts under the authority or on behalf of such a subscriber, contributor or purchaser and any person who acts under the authority or on behalf of the Minister or the Commission under this Act or who carries out any duties or functions in relation to or in connection with the promotion or conduct of a lottery under this Act is freed and discharged from all penalties, suits, prosecutions and liabilities to which by law the person would be liable, but for this Act, by reason of so subscribing, contributing, purchasing or acting or so carrying out such duties or functions, as the case may be. (2) A lottery promoted or conducted under this Act by the Commission will be taken not to be a lottery or a sweepstake within the meaning of the Lottery and Gaming Act 1936 and the subscription or contribution to, or the purchase of a ticket in, any such lottery or the doing of anything under the authority or on behalf of the Minister or the Commission under this Act or the carrying out of any duties or functions in relation to or in connection with the promotion or conduct of a lottery by the Commission will be taken not to be unlawful gaming within the meaning of that Act. 16—The Lotteries Fund (1) The Commission must establish an account to be known as the "Lotteries Fund" at an ADI in this State, being an account and ADI approved by the Treasurer. (2) The Commission must pay into the Lotteries Fund all money received by the Commission. (3) The Lotteries Fund must be applied by the Commission as follows: (a) in payment of prizes in lotteries and for the purpose of holding money in reserve for the payment of prizes in lotteries; and (b) in payment of the GST in respect of net gambling revenue and agents' commission; and (c) in payment to the Recreation and Sport Fund of 48.9% of net gambling revenue in respect of all sports lotteries and special lotteries conducted by the Commission; and (ca) in payment to the body or bodies specified by the Minister under section 13AB(2) as the beneficiary or beneficiaries of a particular special appeal lottery of— (i) an amount equal to the net proceeds in respect of the special appeal lottery less the GST paid or payable in respect of the lottery; and (ii) the amount of any unclaimed prizes in respect of the lottery; and (d) in payment to the Hospitals Fund of— (i) 48.9% of net gambling revenue in respect of all lotteries conducted by the Commission except sports lotteries, special lotteries, special appeal lotteries and keno lotteries; and (ii) 61.1% of net gambling revenue in respect of all keno lotteries conducted by the Commission; and (e) in payment of amounts approved by the Minister for the capital, administrative and operating expenses of the Commission; and (f) for the purposes of the Unclaimed Prizes Reserve under section 16C; and (g) in payment to the Recreation and Sport Fund, at intervals determined by the Treasurer, of an amount equivalent to the net proceeds of all sports lotteries and special lotteries conducted by the Commission less— (i) the GST paid or payable in respect of those lotteries; and (ii) the amounts paid or payable in respect of those lotteries under paragraph (c); and (h) in payment to the Hospitals Fund, at intervals determined by the Treasurer, of that part of the Fund not required for the purposes of the other paragraphs of this subsection or for the purposes of subsection (4). (4) The Commission may retain in the Lotteries Fund such amounts as are approved by the Minister as being reasonably required for future capital, administrative and operating expenses of the Commission. (5) In this section— agents' commission means a charge included in the price of each ticket in a lottery to be paid to the agent who sells the ticket; GST means the tax payable under the GST law; GST law means— (a) A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; and (b) the related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods, services and other things; net gambling revenue means the total amount subscribed or contributed to, or paid for the purchase of tickets (excluding agents' commission) in, a lottery conducted by the Commission less the total amount of the prizes paid in respect of the lottery. 16A—Recreation and Sport Fund (1) The Fund entitled the Recreation and Sport Fund established at the Treasury will continue in existence under that name. (2) The Recreation and Sport Fund may be used to support and develop such recreational and sporting facilities and services within the State as are approved by the Minister who is responsible for matters relating to recreation and sport in this State. 16AB—Hospitals Fund (1) The Fund entitled the Hospitals Fund established at the Treasury will continue in existence under that name. (2) The Hospitals Fund may only be used for the provision, maintenance, development and improvement of public hospitals and equipment for public hospitals by making payments as approved by the Treasurer to the Consolidated Account to match amounts appropriated by Parliament and paid from the Consolidated Account for those purposes. 16B—Unclaimed prizes (1) If a prize in a lottery has not been collected or taken delivery of within 12 months (or, in the case of a special appeal lottery, such shorter period as may be specified by the Minister under section 13AB(3)) of the relevant day, the prize is forfeited to the Commission. (2) For the purposes of this section— (a) if a cheque has been issued by the Commission in payment of a prize in a lottery, the prize will not be regarded as having been collected or taken delivery of if the cheque has not been presented for payment; and (b) a reference to the relevant day is— (i) in relation to a lottery where the winning entries in the lottery are determined on the same day according to some procedure carried out by or on behalf of the Commission—a reference to the day on which the winning entries are so determined; or (ii) in relation to any other lottery—a reference to the day determined under the rules of the Commission applying in relation to the lottery to be the relevant day for the purposes of this section. (4) For the purposes of this section, a reference to a prize being collected or taken delivery of includes, in the case where a prize is to be paid in installments, the collection or taking delivery of the first installment. 16C—Unclaimed Prizes Reserve (1) The Commission must establish a reserve in the Lotteries Fund entitled the Unclaimed Prizes Reserve. (2) On a prize being forfeited to the Commission (other than a prize in a special appeal lottery), the Commission must transfer the amount of the prize into the Unclaimed Prizes Reserve. (3) The Unclaimed Prizes Reserve consists of— (a) the amount held in the Lotteries Fund at the commencement of this section by way of unallocated forfeited prize money; and (b) amounts transferred under subsection (2). (4) The money held in the Unclaimed Prizes Reserve will be applied by the Commission as follows: (a) of the amount held in the Reserve by way of amounts transferred under subsection (2)— (i) 50 per cent of the amount derived from unclaimed prizes in sports lotteries or special lotteries will, at intervals determined by the Treasurer, be paid into the Recreation and Sport Fund; and (ii) 50 per cent of the amount derived from unclaimed prizes in other lotteries will, at intervals determined by the Treasurer, be paid into the Hospitals Fund; and (b) the balance in the Reserve will be applied by the Commission from time to time for the purposes of— (i) providing additional or increased prizes in a subsequent lottery or lotteries conducted by the Commission; or (ii) providing prizes in promotional lotteries conducted by the Commission; or (iii) making ex gratia payments under section 16D. (5) If an ex gratia payment is made in respect of a prize in a sports lottery or a special lottery, the next payment made under subsection (4) into the Recreation and Sport Fund will be reduced by an amount equivalent to 50 per cent of the amount of the ex gratia payment. (6) If an ex gratia payment is made in respect of a prize in any other lottery (including, to avoid doubt, a special appeal lottery), the next payment made under subsection (4) into the Hospitals Fund will be reduced by an amount equivalent to 50 per cent of the amount of the ex gratia payment. 16D—Ex gratia payments (1) The Commission may, but is not obliged to, make an ex gratia payment to a person who satisfies the Commission, by such evidence as the Commission may require, that he or she is the winner of a prize in a lottery conducted by the Commission, despite the fact that— (a) the prize has been forfeited to the Commission; or (b) the winning ticket has been lost or destroyed; or (c) a rule of the lottery relating to giving the Commission notice of a claim for the prize within a particular period has not been complied with. (2) An ex gratia payment may be of an amount equivalent to the whole or part of the amount of the prize. (3) A decision of the Commission to make, or not to make, an ex gratia payment, or as to the amount of an ex gratia payment, is final and is not subject to review by any court or tribunal. (4) This section applies to— (a) a prize in an instant lottery conducted wholly or partly after 31 October 1994; and (b) a prize in any other lottery drawn after that date. 17—Value of prizes to be offered (1) The Commission must offer as prizes in any lottery (other than a special appeal lottery) conducted under this Act not less than the prescribed percentage of the value of the tickets offered for sale in that lottery. (1a) The Commission must offer as prizes in each special appeal lottery the amount (whether expressed as a percentage of the value of the tickets sold or otherwise) specified by the Minister for the purposes of the lottery. (2) However, the Commission may offer as prizes in a lottery (other than a special appeal lottery) less than the prescribed percentage of the value of the tickets offered for sale in the lottery but, if it does so, a portion of the money received by the Commission equal to the difference between the value of those prizes and the prescribed percentage of the value of those tickets must be applied for or towards the payment of any of the following: (a) prizes in respect of missed prize entries for lotteries conducted by the Commission; (b) additional prizes or increased prizes in subsequent lotteries conducted by the Commission. (2a) However, the Commission must not apply money to pay a prize in respect of a missed prize entry unless— (a) the entry is recorded on the central computer system of the Commission; and (b) the entry was included in the prize pool for the lottery; and (c) the entry contains a combination of winning numbers; and (d) the prize claim in respect of the entry was lodged with the Commission within the period for claiming prizes (as set out in the rules of the Commission). (3) In determining, in relation to a lottery, whether an amount is to be applied for the purpose of additional or increased prizes in a subsequent lottery or lotteries, any amount applied for the purpose of additional or increased prizes in that firstmentioned lottery, pursuant to subsection (2) or section 16C, must be disregarded. (4) In this section— missed prize entry means an entry in a lottery that was incorrectly omitted from the winning entries in relation to a particular class of prizes; prescribed percentage means— (a) in relation to a sports lottery or a special lottery—a percentage determined by the Commission from time to time; (b) in relation to any other lottery—60%. (5) The percentage determined by the Commission for the purposes of subsection (4)— (a) may vary according to the class of lottery; and (b) must not be less than a percentage determined by the Minister from time to time in relation to the particular class of lottery. 17A—Instant lottery tickets (1) If a statement relating to an instant lottery is made by, or on behalf of, the Commission to the effect that a prize is won if a specified number of symbols, or identical symbols, printed on a ticket in the lottery or in a panel on a ticket are matched— (a) the ticket is a winning ticket only if the ticket or panel (as the case requires) has printed on or in it the specified number of the same symbol; and (b) the ticket is not a winning ticket if, for example, the ticket or panel has printed on or in it the specified number of pairs of different symbols, or the specified number of symbols can only be obtained by matching symbols from more than one panel on the ticket; and (c) a caption to a symbol is to be taken to be part of the symbol and not a separate symbol. Examples of winning tickets Example 1— 1 Statement on ticket: "Match 3 numbers and win" 2 Symbols on ticket: Example 2 (ticket with one (right hand) winning panel)— 1 Statement on ticket: "Match 3 identical amounts within either game panel and that's what you win" 2 Symbols on ticket: Examples of non-winning tickets Example 1— 1 Statement on ticket: "Match 3 numbers and win" 2 Symbols on ticket: Example 2 (ticket with no winning panels)— 1 Statement on ticket: "Match 3 identical amounts within either game panel and that's what you win" 2 Symbols on ticket: (2) This section applies whether the statement is made— (a) in a ticket in an instant lottery; or (b) in advertising or promotional material relating to an instant lottery; or (c) in some other way. (3) In this section— instant lottery means a lottery promoted or conducted by the Commission in which the tickets are sealed or conceal in some other way the symbols giving rise to the winning chance; symbol includes amount, number, picture or word. 17B—Minors not to participate in lotteries (1) A person must not sell a ticket in a lottery promoted or conducted by the Commission to a minor. Maximum penalty: $5 000. (2) It is a defence for a person charged with an offence against subsection (1) to prove that he or she believed on reasonable grounds that the person to whom the ticket was sold was of or above the age of 18 years. (3) If a person, acting at the request of a minor, purchases a ticket in a lottery promoted or conducted by the Commission on behalf of the minor, or claims or collects, on behalf of the minor, a prize won on a ticket in a lottery promoted or conducted by the Commission, the person is guilty of an offence. Maximum penalty: $5 000. (4) In this section— minor means a person who is under the age of 18 years. 18—Rules of Commission as to its practices, procedures and operations (1) The Commission may, with the approval of the Minister, make rules, not inconsistent with this Act, providing for or regulating the practices, procedures and operations of the Commission, including (without limiting the generality of the foregoing)— (a) the conditions of entry and participation in lotteries; (b) the prizes to be offered in lotteries; (c) the determination of winning entries in lotteries; (d) the payment or delivery of prizes in lotteries; (e) the action to be taken by the Commission in the event of misconduct or irregularity in relation to lotteries (being action which may include cancellation of a lottery or tickets in a lottery); (f) the appointment of agents to sell tickets in lotteries, the duties of such agents and the termination or suspension of their services. (2) Any rules made under this section may be of general application or limited by reference to particular lotteries or classes of lotteries or any other factors. (3) Section 10 of the Subordinate Legislation Act 1978 does not apply to rules made under this section. 18AA—Reviews (1) A participant in a lottery who is dissatisfied with a decision of the Commission that a ticket in the lottery held by the participant is not a winning ticket may seek a review of the decision by the Tribunal under section 34 of the South Australian Civil and Administrative Tribunal Act 2013. (2) An application for review under this section may be made to the Tribunal within 1 month of— (a) the date on which the Commission's decision is made; or (b) if the Commission's decision is published—the date of publication. (3) In this section— Tribunal means the South Australian Civil and Administrative Tribunal established under the South Australian Civil and Administrative Tribunal Act 2013. 18A—Accounts and audit (1) The Commission must cause proper accounts to be kept of its financial affairs. (2) The Auditor-General may at any time, and must at least once in each year, audit the accounts of the Commission. 18B—Annual report (1) The Commission must, on or before the thirtieth day of September in each year, deliver to the Minister a report upon the operations of the Commission during the period of twelve months expiring on the preceding thirtieth day of June. (2) The report must incorporate the audited statement of accounts of the Commission for the period to which the report relates. (3) The Minister must cause a copy of a report under subsection (1) to be laid before each House of Parliament within fourteen sitting days of his or her receipt of the report if Parliament is then in session, but if Parliament is not then in session, within fourteen days of the commencement of the next session of Parliament. 18C—Tax and other liabilities of Commission (1) Except as otherwise determined by the Treasurer, the Commission is liable to all such rates (other than rates that would be payable to a council), duties, taxes and imposts and has all such other liabilities and duties as would apply under the law of the State if the Commission were not an instrumentality of the Crown. (2) Except as otherwise determined by the Treasurer, the Commission is liable to pay to the Treasurer, for the credit of the Consolidated Account, such amounts as the Treasurer from time to time determines to be equivalent to— (a) income tax and any other taxes or imposts that the Commission does not pay to the Commonwealth but would be liable to pay under the law of the Commonwealth if it were constituted and organised in such manner as the Treasurer determines to be appropriate for the purposes of this subsection as a public company or group of public companies carrying on the business carried on by the Commission; and (b) rates that the Commission would be liable to pay to a council if the Commission were not an instrumentality of the Crown. (3) Amounts determined by the Treasurer to be payable under subsection (2) must be paid by the Commission at the times and in the manner