New South Wales Consolidated Acts New South Wales Consolidated Acts
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts--this ActGaming Machines Act 2001State Revenue Legislation Amendment Act 2003State Revenue and Other Legislation Amendment (Budget Measures) Act 2006State Revenue Legislation Amendment Act 2010Gaming Machine Tax Amendment Act 2011
(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.
(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as--(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
(1) The repeal by this Act of the provisions of Division 4 of Part 5 of the Liquor Act 1982 and of Division 2 of Part 10 of the Registered Clubs Act 1976 does not affect any liability to pay duty, or any entitlement to a rebate of duty, under those provisions that existed immediately before their repeal took effect.
(2) The repealed provisions are taken to continue to apply to and in respect of--(a) the payment and collection of the duty, and(b) the imposition, payment and collection of any penalty or interest in respect of the duty, and(c) any refund in respect of the duty,as if those provisions had not been repealed.
The repeal by this Act of any provision of the Liquor Act 1982 or the Registered Clubs Act 1976 does not affect the liability of a hotelier or registered club under the provision to compile, lodge or retain copies of a record or return in relation to any thing done or occurring during a period of time that commenced before the repeal took effect, and any such liability is taken to continue as though the provision had not been repealed.
(1) In this clause--
"duty" means duty payable under the repealed provisions.
"repealed provisions" means--(a) Division 4 of Part 5 of the Liquor Act 1982 , and(b) Division 2 of Part 10 of the Registered Clubs Act 1976 .
(2) An authorisation in writing, executed by or on behalf of a hotelier or registered club, that was effective to permit the Board to appropriate, by automatic debit from the accounts of the hotelier or club at a bank or financial institution, amounts payable as or in respect of duty under the repealed provisions, by force of this clause has effect to permit similar appropriations by the Chief Commissioner for the purpose of collecting tax.
Guidelines published under section 87 of the Registered Clubs Act 1976 , as in force immediately before the repeal of that section took effect, are taken to be the CDSE guidelines published under section 16 of this Act and may, under that section, be varied or replaced by subsequent publications.
(1) The amendment made to this Act by Schedule 2 [1[#93] to the State Revenue Legislation Amendment Act 2003 applies in respect of a tax year commencing on or after--(a) in the case of a hotelier--1 July 2004, and(b) in the case of a registered club--1 September 2004.
(2) The amendments made to this Act by Schedule 2 to the State Revenue Legislation Amendment Act 2003 do not affect any liability for tax in respect of a tax year that commenced before the commencement of that Schedule and this Act continues to apply in respect of such a tax year, as if the amendments had not been made.
Note : Special arrangements apply to the 2003 tax year. See Schedule 2A.
The amendments made to this Act by Schedule 1 to the State Revenue and Other Legislation Amendment (Budget Measures) Act 2006 do not affect any liability for tax in respect of a tax year that commenced before the commencement of that Schedule and this Act continues to apply in respect of such a tax year as if the amendments had not been made.
In this Part,
"amending Act" means the Gaming Machine Tax Amendment Act 2011 .
Section 17A (5), as inserted by the amending Act, does not apply to the tax year for registered clubs commencing on 1 September 2010.
For the avoidance of doubt--
(a) CDSE guidelines in force immediately before the commencement of the amending Act are taken to be ClubGRANTS guidelines, and
(b) each CDSE Local Committee in existence immediately before the commencement of the amending Act is taken to be a ClubGRANTS Local Committee established under the ClubGRANTS guidelines.