New South Wales Consolidated Acts

GAMING MACHINE TAX ACT 2001 - SECT 11

11 Apportionment of liability for tax in certain circumstances

(1) The Chief Commissioner may, in such manner as the Chief Commissioner considers appropriate--

(a) apportion the liability for tax as between hoteliers--

(i) in any case where there has been a change in the ownership of a hotel licence, or

(ii) in such other circumstances as the Chief Commissioner considers appropriate, and

(b) apportion the liability for tax as between registered clubs--

(i) in the event of an amalgamation of a registered club as referred to in the Registered Clubs Act 1976 , or

(ii) in such other circumstances as the Chief Commissioner considers appropriate.

(2) Subsection (1) (a) does not affect the operation of section 7 (4).