New South Wales Consolidated Acts

GAMING MACHINE TAX ACT 2001

- As at 29 November 2021
- Act 72 of 2001

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions
   4.      Relationship with Taxation Administration Act 1996
   5.      Notes

   PART 2 - GAMING MACHINE TAX

   6.      Tax on gaming machines
   7.      Payment by instalments
   8.      Returns
   9.      Calculation and assessment of tax
   10.     Adjustments
   11.     Apportionment of liability for tax in certain circumstances

   PART 3 - RATES OF TAX

           Division 1 - Hoteliers

   12.     Annual rate for hoteliers
   13.     Instalment rate for hoteliers
   13A.    Tax rates for hoteliers

           Division 2 - Registered clubs

   14.     Annual rate for registered clubs
   15.     Instalment rate for registered clubs
   15A.    Tax rates for registered clubs

   PART 4 - REBATE OF TAX LEVIED ON REGISTERED CLUBS

   16.     ClubGRANTS
   17.     Tax rebate for ClubGRANTS expenditure
   17A.    ClubGRANTS Fund

   PART 5 - EXEMPTION FROM OR DEFERRAL OF TAX

           Division 1 - Hardship Review Board

   18.     Functions of Hardship Review Board

           Division 2 - Exemption from tax liability of certain registered clubs

   19.     Constitution of Committee
   20.     Exemption from tax liability in certain cases of hardship
   21.     Application for exemption
   22.     Effect of previous refusal by Hardship Review Board

   PART 6 - MISCELLANEOUS

   23.     Registered clubs with distinct premises
   24.     Proceedings for offences
   25.     Regulations
   26.     Review of Act
   27.     Savings and transitional provisions
   27A.    Arrangements for 2003 tax year
           28-30. (Repealed)
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 2A
           Schedule 5 (Repealed)