Racing Reform Act 2019

1: Title
This Act is the Racing Reform Act 2019.
2: Commencement
1: The following provisions come into force on 1 July 2019:
a: Part 1
b: sections 26 27(1) 28(1) and (4) 29
2: Section 28(2)
3: Section 28(3)
4: Sections 27(2) 30 to 32
1: Amendments to Racing Act 2003
3: Principal Act
This Part amends the Racing Act 2003 principal Act 2019-07-01 Racing Act 2003 see section 2(1)﻿(a): Part 1 Amendments to Part 1 (preliminary provisions)
4: Section 4 amended (Outline)
1: Replace section 4(3)
3: Part 2 continues the New Zealand Racing Board and renames it the Racing Industry Transition Agency.
2: After section 4(7)
7A: Part 6AA
3: Repeal section 4(9)
5: Section 5 amended (Interpretation)
1: In section 5(1) Board Board member Board operator Board venue
2: In section 5(1) Agency section 7 Agency member Agency operator Agency venue New Zealand national sporting organisation transition period 30 June 2020 section 68A
3: In section 5(1) sporting event sporting event
a: a New Zealand national sporting organisation administers the sport concerned in New Zealand:
b: there is a New Zealand national sporting organisation under whose auspices or control the event is conducted (or, in the case of an event held outside New Zealand, under whose auspices or control the event would be conducted if it were held in New Zealand):
c: there is an agreement in accordance with section 55A(2) and (3)
6: New section 6A inserted (Transitional, savings, and related provisions)
After section 6
6A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1AA Amendments to Part 2 (New Zealand Racing Board)
7: Part 2 heading replaced
Replace the Part 2
2: Racing Industry Transition Agency
8: Section 7 replaced (Establishment of Board)
Replace section 7
7: Continuation and renaming of Board
1: The body called the New Zealand Racing Board—
a: is continued; and
b: is renamed the Racing Industry Transition Agency (the Agency
2: The Agency—
a: is a body corporate; and
b: is a legal entity separate from its members, office holders, and employees, and the Crown.
3: The Agency has, both within and outside New Zealand,—
a: full capacity to carry on or undertake any business or activity, do any act, or enter into any transaction; and
b: for the purposes of paragraph (a)
4: Subsection (3)
9: Section 8 amended (Objectives of Board)
1: In the heading to section 8 Board Agency
2: In section 8 Board Agency
3: Before section 8(a)
aa: to reform New Zealand racing in a manner that supports effective governance and improves industry sustainability; and
10: Section 9 amended (Functions of Board)
1: In the heading to section 9 Board Agency
2: In section 9(1) Board Agency
3: Before section 9(1)﻿(a)
aa: to lead and manage the reform of New Zealand racing during the transition period, including (without limitation) by—
i: implementing a fit-for-purpose organisational structure for the governance of the racing industry:
ii: preparing for the transfer of the Agency’s functions to the racing codes and its successor organisation:
iii: supporting sustainability of the racing industry by undertaking initiatives to ensure efficiency and drive revenue growth:
iv: carrying out any other things necessary or desirable to promote the objective of reforming New Zealand racing:
4: In section 9(1)﻿(d) sections 16 and 17 regulations made under section 16
5: In section 9(2) Board Agency
11: Section 11 replaced (Membership of governing body)
Replace section 11
11: Membership of governing body
1: The governing body may consist of up to 7 members appointed by the Minister.
2: An appointment must be made by written notice to the person concerned.
3: The Minister must appoint a chairperson from among the members.
4: In appointing members, the Minister must have regard to the need for the governing body to have available to it, collectively, from its members,—
a: knowledge of, or experience in, the racing industry and sport administration at a national level; and
b: expertise in organisational change and governance, including relevant commercial or legal expertise to manage organisational change; and
c: expertise in business, marketing, or economics.
5: The Minister must notify an appointment in the Gazette
6: An appointed person holds office during the transition period and, if a vacancy occurs during that period, an appointment may be made by the Minister to fill that vacancy for the remainder of the period.
12: Section 12 repealed (Nomination advisory panel)
Repeal section 12
13: Sections 16 and 17 replaced
Replace sections 16 17
16: Regulations for amounts of distribution to codes
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations prescribing the method to be used for determining the amounts that may be distributed by the Agency to the racing codes from any surpluses referred to in section 53(2) or 57(2) or any other source, whether capital or income.
2: For the purposes of subsection (1)
17: Distribution to codes
1: The Agency may, during or after a racing year, pay to the racing codes the amount determined in accordance with regulations made under section 16
2: The Agency may withhold all or any part of an amount to be distributed to a code if it has not yet approved the code’s statement of intent and business plan under section 23.
17A: Regulations relating to distribution from betting profits
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations prescribing the method to be used for determining the amounts that may be—
a: distributed by the Agency from its betting profits to—
i: the racing codes; and
ii: Sport and Recreation New Zealand; and
b: retained by the Agency from its betting profits for the purpose of carrying out its duties in relation to harm prevention and minimisation in relation to racing betting and sports betting.
2: However, regulations made under subsection (1)﻿(a)
a: for the period beginning on 1 July 2019 30 June 2020
b: for the period beginning on 1 July 2020 30 June 2021
c: for any period on or after 1 July 2021
3: In this section, betting profits p = a – b – c where— p is betting profits a is the total of all amounts received by the Agency or its agents (including the net return from bets laid off) for—
i: totalisator racing betting (other than equalisator betting conducted under section 51):
ii: sports betting:
iii: fixed-odds racing betting b is the amount of refunds paid c is the amount of all winning dividends paid out in respect of amounts described above.
4: Before making a recommendation under subsection (1)
14: Section 24 amended (Restriction on use of certain names)
1: In section 24(1) the Board the Agency
2: After section 24(1)﻿(a)
aa: Racing Industry Transition Agency
3: Replace section 24(4)
4: Subsection (1)﻿(a), (aa) Amendments to Part 6 (betting)
15: Section 50 amended (Board may conduct betting)
1: In the heading to section 50 Board Agency
2: In section 50 Board Agency
3: In section 50(b) except as provided in section 55,
16: Section 53 amended (Application of revenue from racing betting)
1: In section 53(1) Board Agency
2: After section 53(1)﻿(c)
ca: the distribution of betting profits (if any) in accordance with section 17A
3: In section 53(2) Board Agency
17: Section 54 amended (Board may make rules relating to sports betting)
1: In the heading to section 54 Board Agency
2: In section 54(1) and (2) Board Agency
3: After section 54(2)﻿(b)
ba: may declare sporting events to be, or not to be, New Zealand sporting events for the purposes of Part 6AA
4: After section 54(2)
3: The Agency must consult Sport and Recreation New Zealand before exercising its powers under this section to make rules declaring sporting events to be, or not to be, New Zealand sporting events for the purposes of Part 6AA
4: The Agency must publish the notice making, altering, or revoking the rules referred to in subsection (3)
18: Section 55 amended (Agreements with national sporting organisations)
Repeal section 55(3)
19: New section 55A inserted (Agreements with Sport and Recreation New Zealand)
After section 55
55A: Agreements with Sport and Recreation New Zealand
1: This section applies if, in relation to a sport involving human competitors participating in lawful organised games, competitions, or other events held in or outside New Zealand, there is no appropriate New Zealand national sporting organisation—
a: that administers the sport in New Zealand; or
b: under whose auspices or control the events held in New Zealand are conducted (or, in the case of events held outside New Zealand, would be conducted if they were held in New Zealand).
2: Despite section 55(1), the Agency may conduct sports betting on any event held in relation to the sport concerned if it has entered into a sports betting agreement with Sport and Recreation New Zealand that complies with subsection (3)
3: A sports betting agreement must be on the terms and conditions agreed between the parties, including (without limitation) as to payment to Sport and Recreation New Zealand, under section 57(1)﻿(da)
20: Section 57 amended (Application of revenue from sports betting)
1: In section 57(1) Board Agency
2: Replace section 57(1)﻿(d)
d: the distribution of betting profits (if any) in accordance with section 17A
da: the amounts (not less than the minimum amounts prescribed by, or calculated in accordance with, the method prescribed in regulations under section 68A 55A
3: In section 57(2) Board Agency New Part 6AA
21: New Part 6AA inserted
After section 65
6AA: Offshore betting charges
65AA: Purpose and overview of this Part
1: The purpose of this Part is to provide a framework under which offshore betting operators must pay charges in New Zealand in respect of their betting operations involving this country. These charges are to recognise the financial returns that offshore betting operators enjoy from bets that they take on racing and sporting events held in New Zealand and from bets that they take from people located in New Zealand.
2: To that end, this Part—
a: establishes a scheme for betting information use charges that requires offshore betting operators to—
i: obtain permission from the designated authority in New Zealand before using New Zealand racing and sporting information for taking bets on racing events and sporting events taking place in New Zealand; and
ii: enter into an agreement with that authority setting out the terms and conditions on which the authority’s permission is granted, including the offshore betting operator’s agreement to pay charges for using that information in the operator’s betting operations:
b: establishes a scheme for consumption charges that requires offshore betting operators to pay charges in respect of bets that they take on racing events and sporting events from persons located in New Zealand, whether those events are held in or outside New Zealand:
c: provides for the designated authority (or its delegate) to implement each scheme, including collecting the charges and applying the money received from the charges to purposes relating to racing and sport in New Zealand.
3: Subsection (2)
65AB: Territorial scope
This Part and any regulations made under it apply to an offshore betting operator regardless of where that offshore betting operator is resident or incorporated.
65AC: Interpretation
In this Part, unless the context otherwise requires,— betting information use agreement section 65AF(1)﻿(b) betting information use charges section 65AG(1)﻿(a) consumption charges section 65AJ Department designated authority section 65AE New Zealand racing and sporting information New Zealand racing event New Zealand sporting event
a: held in New Zealand; and
b: declared by rules made under section 54(2)﻿(ba)
c: to which one of the following applies:
i: the event is held under the auspices or control of a New Zealand national sporting organisation:
ii: there is a sports betting agreement entered into under section 55A offshore betting charges charges offshore betting operator
a: takes bets on New Zealand racing events or New Zealand sporting events (whether from persons located in or outside New Zealand); or
b: takes bets on racing and sporting events from persons located in New Zealand (whether the events are held in or outside New Zealand) scheme for betting information use charges section 65AA(2)﻿(a) scheme for consumption charges section 65AA(2)﻿(b) Designated authority
65AD: Designated authority for each scheme
1: The Department is the designated authority for the scheme for betting information use charges and the scheme for consumption charges.
2: The function of the designated authority for each scheme is to implement the scheme, including enforcing payment of the offshore betting charges and distributing the money collected from the charges, in accordance with this Part.
3: The designated authority has the powers specified in, or prescribed under, this Part.
65AE: Delegation
1: The Department may delegate in writing any of its functions or powers as the designated authority to another entity.
2: The Department’s power to delegate under this section may be exercised in respect of the scheme for betting information use charges or the scheme for consumption charges, or both or any part of those schemes.
3: The entities to which the Department may delegate its functions and powers include (without limitation) the Agency, 1 or more racing codes, a Crown entity as defined in section 7 of the Crown Entities Act 2004, or another department.
4: The Department must, when deciding whether to exercise its power of delegation under this section in favour of another entity, take into account whether the entity has the knowledge of offshore betting operators, and existing relationships with those operators, that is necessary to perform the functions and exercise the powers that the Department proposes to delegate.
5: A delegation under this section must not include—
a: the power to delegate under this section:
b: the power to review a decision to issue a penalty notice under section 65AS(4)﻿(b) Betting information use charges
65AF: Requirements on offshore betting operators before using New Zealand racing and sporting information
1: Every offshore betting operator must, before using New Zealand racing and sporting information in the conduct of the operator’s betting operations,—
a: obtain permission from the designated authority; and
b: enter into a betting information use agreement that complies with section 65AG
2: The designated authority must not unreasonably withhold permission under subsection (1)
3: Subsection (1) section 65AQ
65AG: Terms and conditions of betting information use agreement
1: The terms and conditions of a betting information use agreement must—
a: require the offshore betting operator to pay betting information use charges to the designated authority for the operator’s use of New Zealand racing and sporting information; and
b: require the offshore betting operator to provide prescribed information, in the prescribed manner, to the designated authority for the purpose of enabling the authority to monitor the amounts due as betting information use charges; and
c: provide that the betting information use charges payable under the agreement are recoverable as a debt due to the designated authority under the agreement; and
d: provide that the law applicable to the agreement is New Zealand law; and
e: provide for a dispute resolution process that the parties agree to submit to if they have a dispute relating to the agreement; and
f: provide that the courts of New Zealand are the courts with jurisdiction to hear and determine any proceedings relating to the agreement if the parties are unable to resolve a dispute through the dispute resolution process; and
g: provide that the offshore betting operator submits to the jurisdiction of the courts of New Zealand for the purposes of any proceedings referred to in paragraph (f)
h: provide for any additional matters that may be prescribed.
2: In addition, the terms and conditions of a betting information use agreement may—
a: require the offshore betting operator to comply with any applicable integrity policy developed by the designated authority; and
b: require the offshore betting operator to enter into an information sharing protocol with the designated authority.
65AH: Minister must set rates of betting information use charges
1: The Minister must set the rates of the betting information use charges that offshore betting operators must pay—
a: in accordance with section 65AM
b: in the prescribed manner.
2: The Minister may set the rates by way of specified figures or methods of calculation.
65AI: Power to enforce betting information use agreement
The designated authority may issue and conduct proceedings for—
a: determining any dispute relating to a betting information use agreement in accordance with the terms of agreement referred to in section 65AG(1)﻿(f)
b: enforcing any provisions of a betting information use agreement that do not fall within the power of the designated authority to issue proceedings under section 65AU Consumption charges
65AJ: Requirement to pay consumption charges
Every offshore betting operator must pay consumption charges to the designated authority in respect of bets that it takes on racing and sporting events, held in or outside New Zealand, from persons with a registered address in New Zealand.
65AK: Minister must set rates of consumption charges
1: The Minister must set the rates of the consumption charges that offshore betting operators must pay—
a: in accordance with section 65AM
b: in the prescribed manner.
2: The Minister may set the rates by way of specified figures or methods of calculation.
65AL: Information to be provided relating to consumption charges
1: An offshore betting operator who is required to pay consumption charges must provide the prescribed information to the designated authority for the purpose of enabling the authority to monitor the amounts due as consumption charges.
2: The information must be provided in the prescribed manner. General provisions relating to charges
65AM: Further provisions relating to setting rates of charges
1: Before setting rates of betting information use charges under section 65AH section 65AK
a: the proposed rates of charges jointly prepared by the Agency and the racing codes after consultation with Sport and Recreation New Zealand and relevant New Zealand national sporting organisations; and
b: the Agency’s revenue from racing betting and sports betting in the previous racing year; and
c: the total amount of distributions made by the Agency to the racing codes under section 17
d: the amount of taxation or duties paid by the Agency and offshore betting operators in New Zealand in that period.
2: After setting rates of betting information use charges or consumption charges, the Minister must publish a statement of reasons on an Internet site maintained by or on behalf of the designated authority that explains how the rates were set and why the rates are considered to be fair and reasonable.
65AN: Review of rates
1: The Minister—
a: must, at least once every 5 years, review the rates of betting information use charges set under section 65AH section 65AK
b: may, if necessary, adjust those rates.
2: Any adjustment must be made in the prescribed manner.
3: Before adjusting any rate, the Minister must consult the Agency, offshore betting operators, the racing codes, and appropriate New Zealand national sporting organisations.
65AO: Certain offshore betting operators not liable for charges
1: An offshore betting operator is not liable to pay offshore betting charges in respect of a financial year if the operator’s revenue from an activity specified in subsection (2)
2: The activities are—
a: taking bets on New Zealand racing and New Zealand sporting events (whether from persons who have a registered address in New Zealand or are outside New Zealand); and
b: taking bets on racing and sporting events from persons located in New Zealand (whether the events are held in or outside New Zealand).
65AP: Application of money received from offshore betting charges
1: The designated authority must apply the money received from offshore betting charges for the following purposes:
a: paying the cost of administering the enforcement and collection of the betting information use charges, consumption charges, and penalties:
b: promoting the long-term viability of New Zealand racing and sport:
c: funding measures to prevent and minimise harm from gambling.
2: The designated authority must apply the money received from offshore betting charges to any 1 or more of the persons specified in, and in the amount specified in, regulations made under section 65AX Exemptions
65AQ: Minister may grant exemptions
1: The Minister may, by notice in writing, exempt an offshore betting operator or a class of offshore betting operators from the need to comply with any 1 or more of the following:
a: the requirement under section 65AF(1)﻿(a)
b: the requirement under section 65AF(1)﻿(b)
c: the requirement under a betting information use agreement to pay betting information use charges:
d: the requirement under section 65AJ
2: In deciding whether to grant an exemption, the Minister must—
a: have regard to the purpose of this Act set out in section 3 and the purpose of this Part set out in section 65AA
b: for an exemption under subsection (1)﻿(b)
i: the designated authority (or, as applicable, the Agency, a racing code, appropriate New Zealand national sporting organisation, or Sport and Recreation New Zealand) and the offshore betting operator are parties to an agreement negotiated outside the framework provided for in this Part; and
ii: under the terms of that agreement, the designated authority (or any other applicable body referred to in subparagraph (i)
c: be satisfied that the exemption will not unduly negatively affect, or be detrimental to, the long-term viability of New Zealand racing and sport.
3: Before granting an exemption under this section, the Minister must—
a: consult the Agency and take its advice into account; and
b: consult any of the following affected by the exemption:
i: the relevant racing code or codes:
ii: Sport and Recreation New Zealand:
iii: the appropriate New Zealand national sporting organisation or organisations.
4: The Minister may—
a: grant the exemption on any terms and conditions the Minister thinks fit:
b: amend or revoke the exemption:
c: replace an exemption either before or when it expires.
5: An exemption granted under this section—
a: takes effect on and from the date on which it is notified in the Gazette
b: expires on the date specified in the notice.
65AR: Status and publication of exemption notices
1: For the purposes of the Legislation Act 2012, an exemption granted under section 65AQ
a: is not a legislative instrument; but
b: is a disallowable instrument and must be presented to the House of Representatives under section 41 of that Act.
2: As soon as practicable after it is granted, an exemption must be—
a: published on an Internet site maintained by or on behalf of the Department; and
b: notified in the Gazette
3: The Minister’s reasons for granting the exemption (including why the exemption is appropriate) must be published in accordance with subsection (2)﻿(a)
4: However, the Minister may, if satisfied that an exemption contains or refers to information that may reasonably be regarded as confidential or commercially sensitive, authorise the designated authority to redact that information from text of the exemption published in accordance with subsection (2)﻿(a) Penalties
65AS: Penalties
1: The designated authority may issue a penalty notice to an offshore betting operator if it is satisfied that the operator has—
a: failed to pay an amount of a betting information use charge or a consumption charge on or before the date on which the charge was due and payable under the regulations; or
b: provided false or misleading information to the designated authority for the purpose of calculating the amount of a charge that the operator is required to pay.
2: The penalty notice may require the offshore betting operator to—
a: pay to the designated authority as a penalty, and in addition to the amount of outstanding charges, the amount referred to in subsection (3)
b: pay the penalty amount by the date specified in the notice.
3: The penalty amount stated in the notice must be the amount specified in, or the amount calculated in accordance with, regulations made under section 65AX
4: An offshore betting operator who is issued with a penalty notice under this section—
a: must pay the penalty:
b: may request the designated authority to review the decision to issue the notice.
5: A penalty notice under this section must be in the prescribed form (if any) and issued in the prescribed manner.
65AT: Maximum amount of penalties
The amount payable as a penalty under regulations made under section 65AX
a: NZ$20,000, for an offshore betting operator who is an individual:
b: NZ$50,000, for an offshore betting operator that is a body corporate.
65AU: Recovery of outstanding charges and penalties
1: Outstanding offshore betting charges and penalties payable by an offshore betting operator constitute a debt due to the designated authority, and the designated authority may issue legal proceedings for recovery of the debt from the offshore betting operator.
2: The applicable law in respect of recovery of the debt is New Zealand law.
3: The courts of New Zealand are the courts with jurisdiction to hear and determine proceedings for recovery of the debt.
65AV: Obligation to pay penalty not suspended by review or legal proceedings
1: An offshore betting operator’s obligation to pay, and the designated authority’s right to receive and recover, a penalty imposed is not suspended by—
a: a request for review under section 65AS(4)﻿(b)
b: any legal proceedings relating to the penalty.
2: Subsection (3)
3: The designated authority must, as soon as practicable, refund to the offshore betting operator the amount of the penalty or part of the penalty for which the offshore betting operator was not liable.
65AW: Appeal to District Court
1: An offshore betting operator may appeal to the District Court against a decision of the designated authority to issue a penalty notice under section 65AS
2: If an appeal is made under subsection (1) Regulations
65AX: Regulations for offshore betting
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for all or any of the following purposes:
a: prescribing the financial or other relevant information that an offshore betting operator must provide to the designated authority, the manner in which that information is to be provided (including how the information must be presented, calculated, or prepared), and when the information must be provided for the purposes of section 65AG(1)﻿(b)
b: providing for matters relating to integrity policy requirements that offshore betting operators must comply with under section 65AG(2)﻿(a)
c: providing for matters relating to an information sharing protocol that may be entered into between the designated authority and offshore betting operators under section 65AG(2)﻿(b)
d: prescribing the financial or other relevant information that an offshore betting operator must provide to the designated authority, the manner in which that information is to be provided (including how the information must be presented, calculated, or prepared), and when the information must be provided for the purposes of section 65AL
e: prescribing the manner in which rates and adjustments to rates must be set for the purposes of section 65AH 65AK
f: specifying the persons to whom money received from offshore betting charges may be distributed under section 65AP
g: specifying penalty amounts or the method by which penalty amounts must be calculated for the purposes of section 65AS(3)
h: prescribing the form of penalty notices for the purposes of section 65AS(5)
i: prescribing the manner in which any other thing must be done for the purposes of this Part:
j: prescribing fees or other charges payable in respect of any matter under this Part or the manner in which fees and charges may be calculated:
k: providing for any other matters contemplated by this Part, necessary for its administration, or necessary for giving it full effect.
2: Regulations made under this section may provide differently for different classes of offshore betting operator.
3: Regulations made under this section are not invalid merely because they confer any discretion on, or allow any matter to be determined or approved by, any person.
4: Before making a recommendation under this section, the Minister must consult the Agency, each racing code, and the Minister for Sport and Recreation. Other amendments
22: New section 68A inserted (Regulations)
After section 68
68A: Regulations
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for all or any of the following purposes:
a: prescribing matters to support the performance and exercise of the Agency’s relevant functions and powers during the transition period (for example, setting out the framework for managing the transfer of the Agency’s functions to the racing codes and specifying the qualifications of directors of any entity carrying out functions under this Act):
b: prescribing the minimum amounts, or the method to be used for calculating minimum amounts, for the purposes of section 57(1)﻿(da)
c: extending the end date of the transition period (as defined in section 5(1)) to a date no later than 30 June 2022
d: providing for any other matters contemplated by this Act, necessary for its administration, or necessary for giving it full effect.
2: Before making a recommendation for regulations under subsection (1)﻿(b)
3: No regulations may be made under subsection (1)﻿(c) 30 June 2020
23: Part 8 repealed
Repeal Part 8
24: New Schedule 1AA inserted
Insert the Schedule 1AA Schedule 1 Consequential amendments
25: Consequential amendments
1: Amend the principal Act as set in Schedule 2
2: Amend the enactments specified in Schedule 3 2019-07-01 Anti-Money Laundering and Countering Financing of Terrorism Act 2009 Financial Transactions Reporting Act 1996 Flags, Emblems, and Names Protection Act 1981 Gambling Act 2003 Goods and Services Tax Act 1985 Income Tax Act 2007 Official Information Act 1982 Anti-Money Laundering and Countering Financing of Terrorism (Definitions) Amendment Regulations (No 2) 2018 Anti-Money Laundering and Countering Financing of Terrorism (Exemptions) Amendment Regulations 2018 Electronic Identity Verification Regulations 2013 Gambling (Fees) Regulations 2015 Gambling (Problem Gambling Levy) Regulations 2019 Racing (Harm Prevention and Minimisation) Regulations 2004
2: Taxation (totalisator duty) repeal
1: Amendments to Gaming Duties Act 1971
26: Amendments to Gaming Duties Act 1971
This subpart Gaming Duties Act 1971 2019-07-01 Gaming Duties Act 1971 re: section 2(1)﻿(b): sections 26, 27(1), 28(1) and (4), and 29 come into force 1 July 2019 2020-07-01 Gaming Duties Act 1971 re: section 2(2): section 28(2) comes into force 1 July 2020 2021-07-01 Gaming Duties Act 1971 re: section 2(3): section 28(3) comes into force 1 July 2021 2021-09-21 Gaming Duties Act 1971 re: section 2(4): sections 27(2) and 30 come into force 21 September 2021
27: Section 3 amended (Interpretation)
1: In section 3 Board Agency
2: In section 3 Agency fixed-odds racing betting sports betting totalisator racing betting winning dividend
28: Section 4 amended (Totalisator duty)
1: In section 4(1) 4% 2.67%
2: In section 4(1) 2.67% 1.33%
3: In section 4(1) 1.33% 0%
4: In section 4(2) amounts Board Agency
29: Section 13 amended (Refund of duty or interest paid in error or in excess)
In section 13(1) he the Commissioner
30: Part 1 repealed
Repeal Part 1
2: Amendment to Tax Administration Act 1994
31: Amendment to Tax Administration Act 1994
This subpart Tax Administration Act 1994 2021-09-21 Tax Administration Act 1994 re: section 2(4): sections 31 and 32 come into force 21 September 2021.
32: Section 3 amended (Interpretation)
In section 3(1) late payment penalty