Victorian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

GAMBLING REGULATION ACT 2003 - SECT 3.6.6

Taxation

    (1)     A gaming operator must ensure that amounts are paid in accordance with subsection (2), in respect of the periods determined by the Commission.

    (2)     The following are the amounts to be paid under this subsection—

        (a)     to the venue operator of an approved venue in respect of which a club licence or racing club licence is in force and at which a gaming machine of the gaming operator is played—

              (i)     if GST is payable on the supply to which the amount to be paid under this paragraph relates—36 2 / 3 % of the total daily net cash balances during the period of gaming machines of the gaming operator at the venue;

              (ii)     if GST is not payable on the supply to which the amount to be paid under this paragraph relates—33 1 / 3 % of the total daily net cash balances during the period of gaming machines of the gaming operator at the venue;

        (b)     to the venue operator of an approved venue in respect of which a pub licence is in force and at which a gaming machine of the gaming operator is played—

              (i)     if GST is payable on the supply to which the amount to be paid under this paragraph relates—27·5% of the total daily net cash balances during the period of gaming machines of the gaming operator at the venue;

              (ii)     if GST is not payable on the supply to which the amount to be paid under this paragraph relates—25% of the total daily net cash balances during the period of gaming machines of the gaming operator at the venue;

        (c)     to the Commission to be paid into the Consolidated Fund—8 1 / 3 % of the total daily net cash balances during the period of gaming machines of the gaming operator at the venue in respect of which a pub licence is in force;

        (d)     to the Commission to be paid into the Consolidated Fund—24·24% of the total daily net cash balances during the period of all gaming machines of the gaming operator at approved venues.

    (3)     A gaming operator must inform a venue operator of the amounts paid by the gaming operator under subsection (2)(c) in respect of gaming machines at the approved venue of the venue operator.

    (4)     An amount payable under this section is a debt and may be recovered in a court of competent jurisdiction.

S. 3.6.6A (Heading) amended by No. 62/2017 s. 15(1).

S. 3.6.6A inserted by No. 29/2009 s. 32.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback