Western Australian Consolidated Acts Western Australian Consolidated Acts The omission from a
record required to be made or from a return required to be delivered under
this Act by a person, of a bet made by the bookmaker, the licensed manager of
the bookmaker, or a licensed employee on behalf of the bookmaker, does not
relieve the bookmaker from liability for bookmakers’ betting tax which
was payable in respect of any period prior to the coming into operation of
section 42 of the Acts Amendment (Racing and Betting Legislation)
Act 1995 1 or for bookmakers’ betting levy thereafter
payable on the consideration for the bet or from penalty under this Act.
[Section 18 amended by No. 6 of 1987
s. 12; No. 11 of 1992 s. 40; No. 63 of 1995 s. 59;
No. 13 of 2002 s. 16.]