s 66
In forceReturns for tax
Part 7Taxation
66 Returns for tax
(1)
A person who engages in race bookmaking in a period stated in a determination under section 65 (1) (Determination of tax rates etc) must, within 28 days after the end of the period, give the commission a return for the period.
Maximum penalty: 20 penalty units.
(2)
A person who engages in sports bookmaking in a period stated in a determination under section 65 (2) must, within 28 days after the end of the period, give the commission a return for the period.
Maximum penalty: 20 penalty units.
Part 8 Disciplinary provisions
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