144
CurrentLiability for tax
Part 5Taxes, levies and Racing and Wagering Fund
Division 1Taxes
144 Liability for tax
(1)
A tax is imposed on the business of wagering.
(2) A wagering licensee must pay the tax to the Territory on or before the 14th day of each month.
(3)
A tax paid by a licensee under this Division is not refundable.
(4) Payment of the tax by electronic means takes effect when the amount is credited to the Territory.
(5) Payment of the tax by cheque takes effect when the cheque is cleared on first presentation.
This Act’s bill:Explanatory statementSecond reading speech
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