Queensland Consolidated Acts

INTERACTIVE GAMBLING (PLAYER PROTECTION) ACT 1998 - SECT 117

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.