s 33
In forceTax on totalisator operations
Part 4Finance
33 Tax on totalisator operations
(1)
A licensee must pay to the Territory tax, at the rate determined for a period, on the operations of the totalisator conducted by the licensee in the period.
(2)
The Minister may determine—
(a)
the rate of tax for a period; and
(b)
how the tax is worked out; and
(c)
when the tax is payable.
Note Power to make a statutory instrument includes power to make different provision in relation to different matters or different classes of matters, and to make an instrument that applies differently by reference to stated exceptions or factors (see Legislation Act, s 48).
(3)
A determination is a disallowable instrument.
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