Betting Control Regulations 1978

A betting operator must submit an audited return to the Commission before 30 August in each year unless the Commission has advised the operator in writing before that date that the operator is not required to submit an audited return that year.

The audited return referred to in subregulation (1) must, for the 12 months ending on 31 July immediately preceding 30 August, show —

the amount of all racing bets placed with, or placed or accepted through, the betting operator; and

the amount by way of levy paid on those bets under section 14A(2) of the Act; and

the amount of racing bets in relation to which the levy was paid in relation to —

gross revenue; and

turnover.