LOTTERIES ACT 1997 - SECT 97A 97A Liability of lottery operator's holding companies for unpaid tax, fee or penalty

Queensland Consolidated Acts

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.