Authorised Betting Operations Act 2000

The Treasurer may enter into an agreement (a

A multi-jurisdictional agreement may, for example—

provide for collection of relevant taxes, interest and penalties by a participating jurisdiction on behalf of other participating jurisdictions and for the distribution of monies so collected;

provide for each participating jurisdiction to collect, on behalf of all jurisdictions, taxes, interest and penalties payable to those jurisdictions by operators whose businesses are based in the collecting jurisdiction;

provide for a participating jurisdiction to undertake audits or investigations in respect of taxes, interest and penalties payable by a betting operator under the law of another participating jurisdiction;

authorise the performance or exercise of any functions or powers under this Act or the Taxation

authorise the performance or exercise of any functions or powers under a specified law of another participating jurisdiction by the Commissioner of State Taxation (subject to any law of that jurisdiction and any limitations specified in the agreement);

provide for participating jurisdictions to assist each other in making timely and accurate determinations of relevant taxes, interest and penalties payable by sharing information available to them (including the results of audits and investigations and any other information of a kind specified by the agreement);

make provision for any other measures or matters that the parties consider necessary or expedient for achieving improvements in the assessment or collection of relevant taxes, interest and penalties or for implementing the processes established by the agreement for that purpose.

A multi-jurisdictional agreement will operate for such period, and be able to be varied or terminated in such a manner, as the participating jurisdictions agree.

A multi-jurisdictional agreement—

must be consistent with the provisions of this Act and the

cannot authorise a participating jurisdiction—

to make a binding determination of the amount of tax, interest or penalties payable by a betting operator under the laws of another participating jurisdiction; or

to take enforcement action in respect of tax, interest or penalties payable by a betting operator under the laws of another participating jurisdiction.