Also called SP bookmaking, this offense originally consisted of bookmaking based on the starting prices at horse races and now involves the acceptance of unlawful wagers on the outcome of any sporting event or other event. The analysis of SP bookmaking began in August 1990 and used information from police in Queensland and other states as well as consultation with experts on the subject. Results revealed that problems associated with SP bookmaking include tax avoidance by SP bookmakers, links with violence and other crime, corruption of police and other public officials, and social problems. To address these problems, economic approaches should be emphasized to attract the SP bookmakers' market share to lawful alternatives. In addition, the offense definition should be clarified and penalties increased for second and later offenses, with imprisonment required for defaults on paying fines. In addition, a coordinated national effort is needed to address this problem. Footnotes and appended legislation and background information