Betting Operations Tax Act 2018

This section applies to a person if the person—

is a betting operator; and

is liable to pay betting operations tax for a financial year under section 10; and

is not registered as an operator under this section.

The person must apply to the commissioner for registration as a betting operator.

The application must be made within 7 days after the end of the month in which the person first becomes liable to pay betting operations tax for the financial year.

The commissioner must register the applicant as a betting operator.

The commissioner may cancel the registration of a betting operator if satisfied that the operator’s liability to pay betting operations tax under section 10 has ended.

A betting operator commits an offence if the operator—

becomes liable to pay betting operations tax for a financial year under section 10; and

is not registered under this section; and

does not apply to be registered under this section within 7 days after the end of the month in which the operator first became liable to pay the betting operations tax for the financial year.