Australian Capital Territory Current Regulations

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INTERACTIVE GAMBLING REGULATION 1998 - REG 12

Interactive gambling tax

    (1)     For the

title="Interactive Gambling Act 1998">Act

, section 83 (2), the interactive gambling tax payable by a licensed provider in relation to an authorised game conducted by the provider during a month is an amount equal to the percentage of the gross profit of the game for the month.

    (2)     For subsection (1), the percentage of the gross profit of a game is—

        (a)     for each month from the beginning of a financial year until and including the month in that year when the total interactive gambling profit of the licensed provider for the year first exceeds $10 million—20%; and

        (b)     for each subsequent month of the financial year until and including the month when the total interactive gambling profit of the licensed provider for the year first exceeds $20 million—10%; and

        (c)     for every other month of the year—5%.

    (3)     In this section:

"total interactive gambling profit", for a licensed provider, means the sum of the gross profits of all authorised games conducted by the provider.



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