New South Wales Consolidated Acts

GAMING MACHINE TAX ACT 2001 - SECT 9

9 Calculation and assessment of tax

(1) As soon as practicable after receipt of a return from a hotelier or registered club in relation to a quarterly instalment period, a CMS licensee must--

(a) calculate the amount of each quarterly instalment of tax payable by the hotelier or club, and

(b) advise the Chief Commissioner (and the hotelier or registered club concerned) of the calculated amount.

(2) The Authority may from time to time--

(a) where it is of the opinion that the information provided in a return might be incorrect, or

(b) for such other reason as seems sufficient to the Authority,

and after making such inquiries as it thinks fit and taking into account such information as may be available to it, recalculate the amount of any quarterly instalment of tax payable by a hotelier or registered club, and advise the Chief Commissioner accordingly.

(2A) The Chief Commissioner must notify the hotelier or registered club concerned of any recalculation advised to the Chief Commissioner under subsection (2).

(3) The Chief Commissioner is to assess or reassess, under Part 3 of the Taxation Administration Act 1996 , tax liabilities according to calculations, and any recalculations, made under this section and any rebate available under Part 4.