New South Wales Consolidated Acts
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GAMING MACHINE TAX ACT 2001 - SECT 6
Tax on gaming machines
(1) A tax is payable on profits from gaming machines kept in a hotel or on the
premises of a registered club.
(2) The tax is payable by the hotelier or
registered club concerned.
(3) In the event of a tax default (within the
meaning of the Taxation Administration Act 1996 ) in respect of an amount of
tax for which a hotelier is liable-- (a) the hotelier, and
(b) any person
who, at the time the amount became due, was directly interested in the
business, or the profits of the business, carried on under the hotel licence,
are jointly and severally liable to pay the amount concerned, and section 45
of that Act applies accordingly.
Note : Section 45 of the Taxation
Administration Act 1996 provides for recovery of tax where two or more persons
are jointly liable to pay it.
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