Queensland Consolidated Acts
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INTERACTIVE GAMBLING (PLAYER PROTECTION) ACT 1998 - SECT 113
Liability to tax
113 Liability to tax
(1) A licensed provider must pay a tax (
"interactive gambling tax" ) to the chief executive for the authorised games
conducted by the licensed provider.
(2) Interactive gambling tax is to be
calculated and paid on a basis fixed under a regulation.
(3) Rates of tax may
be fixed having regard to the rates of tax payable under corresponding laws.
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