Totalizator Act 1997

The Minister may, by order published in the Gazette, declare that another State or a Territory or another country is taken to be a participating jurisdiction for the purposes of this section in relation to totalizators of a particular class or description if—

it is lawful to conduct totalizators of that class or description in the State, Territory or country, and

totalizators of that class or description are conducted under this Act.

An order under this section may do either or both of the following—

limit the circumstances in which the State, Territory or country is taken to be a participating jurisdiction for the purposes of this section,

limit the period for which the State, Territory or country is taken to be a participating jurisdiction for the purposes of this section.

No betting tax is payable under the Betting Tax Act 2001 in respect of any amount invested in a totalizator on behalf of an authority that conducts totalizator betting in another State or a Territory or another country if, at the time the amount is invested—

the State, Territory or country is taken to be a participating jurisdiction in the circumstances concerned by virtue of an order in force under this section, and

the totalizator in which the amount is invested is of the class or description of totalizators in relation to which the State, Territory or country is taken to be a participating jurisdiction.

For the purposes of this section, country includes part of a country.