Queensland Consolidated Acts
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INTERACTIVE GAMBLING (PLAYER PROTECTION) ACT 1998 - SECT 117
Penalty for late payment
117 Penalty for late payment
(1) A licensed provider must pay to the chief executive a penalty on an amount
of interactive gambling tax or licence fee outstanding (the
"unpaid amount" ) as at the end of the period allowed for payment.
(2) The
penalty is the percentage prescribed under a regulation of the unpaid amount.
(3) An additional penalty is payable by the licensed provider to the chief
executive for any part of the unpaid amount, and any previous penalty,
remaining unpaid— (a) 1 month after the end of the period allowed for
payment of the unpaid amount; and
(b) at the end of each succeeding month
starting— (i) on the day of the month corresponding to the day mentioned in
paragraph (a) ; or
(ii) if there is no corresponding day on the first day of
the following month.
(4) The additional penalty is the percentage prescribed
under a regulation of each unpaid or other amount for which the penalty is
payable.
(5) A penalty, or a part of a penalty, is not payable if the chief
executive, for a reason the chief executive considers appropriate, decides the
penalty, or the part of the penalty, need not be paid.
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