Tax on totalisators and payment thereof

There shall be charged, levied and paid to the Government out of all monies paid into any totalisator by way of stakes or bets, a tax on backers, hereinafter referred to as the totalisator tax amounting to 1(fifteen per cent) of every sum so paid; and 1(fifteen per cent) for every sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the race meeting on behalf of Government

See Rules27(ii) & 31(ii)