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GAMING MACHINE TAX ACT 2001 - SECT 10
Adjustments
10 Adjustments
(1) Following the end of a tax year and after payment by a hotelier or
registered club of the instalment payable in respect of the last of the
instalment periods for the tax year, the Authority must, on application by the
hotelier (or any relevant previous hotelier) or by the club concerned, make a
comparison of the tax payable in respect of that tax year and the total of the
relevant 4 quarterly instalments made, and advise the Chief Commissioner of
the result of that comparison.
(2) If the amount of tax assessed to be
payable is less than the amount paid by the hotelier or registered club for
the tax year concerned, the Chief Commissioner may-- (a) hold the difference
in credit for the hotelier or club, or
(b) refund the difference in
accordance with Part 4 of the Taxation Administration Act 1996 .
Note : Part
4 of the Taxation Administration Act 1996 provides for refunds of tax
overpayments.
(3) In a case where the tax for the tax year concerned was paid
by more than one hotelier, any credit or refund of tax may be apportioned
among those hoteliers in such proportions as the Chief Commissioner considers
appropriate.
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