Betting Control Act 1954

The CEO may, in relation to a betting operator, make an assessment of the amount of racing bets levy payable in relation to a month if —

the betting operator has failed to —

lodge or keep a return or other record; or

provide information required under this Act;

the CEO has reason to believe or suspect that —

a return lodged or other information given by the betting operator is materially incomplete or inaccurate; or

the betting operator is liable to pay the levy, even though a return was not lodged; or

the betting operator is liable to pay an amount of levy that is different to the amount (if any) indicated by a return.

The CEO may request further information from the betting operator for the purpose of making an assessment.

The CEO must give written notice of the assessment (an assessment notice) to the betting operator.

The CEO may require the betting operator to pay a penalty amount of up to 10% of the amount of the racing bets levy specified in the assessment notice.

The assessment notice must include the following information —

details of the calculation of the amount of the levy;

the grounds on which the CEO has made the assessment;

the penalty amount, if any, required to be paid;

the date by which the payment of the levy and penalty amount (if any) must be made;

details of the betting operator’s right to an internal review of the assessment under section 14C.

A betting operator that receives an assessment notice is liable to pay the CEO in accordance with the notice unless the assessment is varied or revoked under section 14C.