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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Gaming Machine Tax Amendment
(Promotional Prizes) Bill 2021
Contents
Page
1 Name of Act 2
2 Commencement 2
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72 3
I certify that this public bill, which originated in the Legislative Assembly, has finally passed
the Legislative Council and the Legislative Assembly of New South Wales.
Clerk of the Legislative Assembly.
Legislative Assembly,
Sydney, , 2021
New South Wales
Gaming Machine Tax Amendment
(Promotional Prizes) Bill 2021
Act No , 2021
An Act to amend the Gaming Machine Tax Act 2001 to make it clear that bets placed on gaming
machines using promotional prizes are taxable; and for other purposes.
I have examined this bill and find it to correspond in all respects with the bill as finally
passed by both Houses.
Assistant Speaker of the Legislative Assembly.
Gaming Machine Tax Amendment (Promotional Prizes) Bill 2021 [NSW]
The Legislature of New South Wales enacts--
1 Name of Act
This Act is the Gaming Machine Tax Amendment (Promotional Prizes) Act 2021.
2 Commencement
This Act commences on the date of assent to this Act.
Page 2
Gaming Machine Tax Amendment (Promotional Prizes) Bill 2021 [NSW]
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No
72
[1] Section 3 Definitions
Omit the definitions of cancelled credits payment, outgoings, progressive jackpot payment
and revenue from a gaming machine from section 3(1).
Insert in alphabetical order--
outgoings, in relation to a gaming machine, means--
(a) winnings, or
(b) progressive jackpot prizes, or
(c) for a gaming machine that is a part of an authorised linked gaming
system operating under the Gaming Machines Act 2001, Part 10--the
amount that is deducted from the gaming machine to build a prize for
the authorised linked gaming system.
progressive jackpot prize means the amount to which a gaming machine
player or other person is entitled to be paid--
(a) for the achievement by the player, at the end of a play, of a combination
of symbols designated, in the original design of the gaming machine, or
in a subsequent modification approved by the Authority, as a
progressive jackpot combination, or
(b) on the happening of another event or contingency which the Authority
approves, by written instrument, as being a due occasion for a
progressive jackpot prize for the purposes of this definition.
promotional prize has the same meaning as it has in the Gaming Machines Act
2001, section 45.
revenue from a gaming machine means the total amount of bets made on a
gaming machine by a player, including bets made using a promotional prize.
winnings means the total amount of prizes won by and paid or awarded, or
liable to be paid or awarded, to a player from playing a gaming machine, but
does not include promotional prizes.
[2] Section 3(2)
Omit the subsection.
[3] Schedule 2 Savings and transitional provisions
Insert after Part 5--
Part 6 Provision consequent on enactment of Gaming
Machine Tax Amendment (Promotional Prizes) Act
2021
11 Application of amendments and validation of returns
(1) The amendments made to section 3 by the amending Act are taken to have
commenced on the commencement of the principal Act.
(2) To avoid doubt, a return lodged with the CMS licensee under section 8 before
the commencement of the amending Act, or during the transitional period, is
taken to have complied with the requirements of the principal Act, as amended
by the amending Act, if the return complied with the requirements of the
principal Act, as in force immediately before the commencement.
Page 3
Gaming Machine Tax Amendment (Promotional Prizes) Bill 2021 [NSW]
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72
(3) In this clause--
amending Act means the Gaming Machine Tax Amendment (Promotional
Prizes) Act 2021.
principal Act means the Gaming Machine Tax Act 2001.
transitional period means the period--
(a) beginning on the commencement of the amending Act, and
(b) ending 3 months after the commencement.
Page 4
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