97A
CurrentLiability of lottery operator’s holding companies for unpaid tax, fee or penalty
Part 5Lottery tax and licence fee
97A Liability of lottery operator’s holding companies for unpaid tax, fee or penalty
(1)
This section applies to any of the following amounts payable by a lottery operator that is a corporation—
(a)
lottery tax or a licence fee that remains unpaid by the lottery operator at the end of the period allowed for its payment;
(b)
a penalty payable by the lottery operator under section 97.
(2)
The lottery operator and each holding company of the lottery operator are jointly and severally liable for payment of the amount.
(3)
In this section—
holding company see the Corporations Act, section 9.
This Act’s bill:Explanatory memorandum
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.