Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For the purposes of paragraph 12-315(1)(b) in Schedule 1 to the Act, a payment for operating or promoting an arrangement covered by subsection (2) is prescribed.
Note: For the amount to be withheld from the payment, see section 49.
Gaming junkets
(2) This subsection covers an arrangement for the promotion or organising of gaming in one or more casinos, whether or not any of the casinos is required by an agreement to make a payment, by which:
(a) an individual or a group of people comes to Australia for the purpose of gaming at particular casinos; and
(b) the entity receives payment, from one or more of the casinos, that is:
(i) a reward made in relation to arranging for the individual or the people to go to a casino for gaming; or
(ii) a commission based on the gaming or losses of the individual or group of people.
(3) For the purposes of subsection (2), gaming means playing a game of chance or a game that is partly a game of chance and partly a game of skill.