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GAMING MACHINE TAX ACT 2001 - SECT 7
Payment by instalments
7 Payment by instalments
(1) For the purposes of this Act-- (a) each tax year of a hotelier is divided
into 4 periods of 3 months commencing on 1 July, 1 October, 1 January and 1
April, and
(b) each tax year of a registered club is divided into 4 periods
of 3 months commencing on 1 September, 1 December, 1 March and 1 June.
(2)
Quarterly instalments of tax are payable by a hotelier or registered club to
the Chief Commissioner within 21 days after the end of each instalment period.
(3) A hotelier or registered club must-- (a) before the end of each such
21-day period, deposit the amount payable in a bank or financial institution,
and
(b) make such arrangements with the Chief Commissioner as enable the
Chief Commissioner to access or appropriate that amount (such as by way of
direct debit from the account of the hotelier or registered club concerned).
: Maximum penalty--20 penalty units.
(4) In the case of hoteliers, the
liability to pay such an instalment lies with the hotelier who holds the
relevant hotel licence at the time the instalment is due.
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