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GAMING MACHINE TAX ACT 2001 - SECT 8
Returns
8 Returns
(1) The Authority may from time to time, by notice published in the Gazette,
require-- (a) all hoteliers and registered clubs that keep gaming machines, or
(b) specified hoteliers or registered clubs that keep gaming machines, or
(c)
specified classes of hoteliers or registered clubs that keep gaming machines,
to lodge with the CMS licensee a return, in a form approved by the Authority,
in relation to the performance of those gaming machines and the tax payable
under this Act in relation to those gaming machines.
(2) A hotelier or
registered club must comply with the requirements of such a notice within the
time specified by the notice.
(3) A hotelier or registered club must not, in
purported compliance with this section, lodge with the CMS licensee a return
that is false or misleading in a material particular.
(4) Proceedings for an
offence under subsection (3) may be commenced at any time within the period of
3 years that next succeeds commission of the offence.
(5) The hotelier or
registered club is to retain a copy of each return lodged under this section
for a period of not less than 3 years after the date on which it was lodged.
: Maximum penalty--20 penalty units.
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