Betting and Sweepstake Duties Act 1948 s 2
s 2 Duty on bets and sweepstakes
(1) On every bet made on any totalisator or pari-mutuel promoted by the Board or any racing club established in Peninsular Malaysia or association in accordance with any approved scheme under
Laws of Malaysia ACT 201
section 16 of the Racing (Totalisator Board) Act 1961, there shall be charged a duty which shall be such per centum of the amount of the bet as the Minister of Finance may from time to time fix by order published in the Gazette.
(2) On every sweepstake promoted by any racing club established in Peninsular Malaysia or association on the result of a horse race or other race, whether such race takes place in, or outside Malaysia, there shall be charged a duty which shall be such per centum of the amount contributed towards such sweepstake, as the Minister of Finance may from time to time fix by order published in the Gazette.
*NOTEβThis Act is applicable to Sabah dan Sarawakβvide P.U. (A) 377/1991 and applicable to Federal Territory of Labuanβvide P.U. (A) 376/1991.
Malay text (authoritative)
(1) Atas tiap-tiap pertaruhan yang dibuat dalam apa-apa totalisator atau pari mutuel yang dianjurkan oleh Lembaga atau mana-mana kelab lumba yang ditubuhkan di Semenanjung Malaysia atau persatuan mengikut mana-mana skim yang diluluskan di bawah seksyen 16 Akta *CATATANβAkta ini terpakai di Sabah dan Sarawak menurut P.U. (A) 377/1991 dan terpakai di Wilayah Persekutuan Labuan menurut P.U. (A) 376/1991.
Perlumbaan (Lembaga Totalisator) 1961, hendaklah dikenakan duti sebanyak apa-apa peratus daripada amaun pertaruhan itu yang ditetapkan oleh Menteri Kewangan dari semasa ke semasa melalui perintah yang disiarkan dalam Warta.
(2) Atas tiap-tiap ambil tagan yang dianjurkan oleh mana-mana kelab lumba yang ditubuhkan di Semenanjung Malaysia atau persatuan atas keputusan perlumbaan kuda atau perlumbaan lain, sama ada perlumbaan itu diadakan di atau di luar Semenanjung Malaysia, hendaklah dikenakan duti sebanyak apa-apa peratus daripada amaun yang disumbangkan kepada ambil tagan itu yang ditetapkan oleh Menteri Kewangan dari semasa ke semasa melalui perintah yang disiarkan dalam Warta.
Read this section in the full act β
Find Act 201 on lom.agc.gov.my β
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
