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GAMBLING REGULATION ACT 2003 - SECT 3.6.6B

Taxation in relation to gaming in approved venues with club licences until 16 August 2022

S. 3.6.6B(1) amended by No. 58/2009 s. 62(1), substituted by No. 62/2017 s. 16(2).

    (1)     This section applies—

        (a)     to a venue operator who conducts or may conduct gaming under gaming machine entitlements in an approved venue in respect of which there is in force a club licence or a racing club licence; and

        (b)     in relation to each calendar month up to and including August 2022.

S. 3.6.6B(2) amended by Nos 58/2009 s. 62(2)(3), 64/2014 s. 9(2)(a).

    (2)     The venue operator must pay to the Commission, to be paid into the Consolidated Fund, the tax calculated as follows:

T = GM T × E

where—

    T         is the tax payable for a calendar month;

    GM T         is the tax per gaming machine entitlement held in respect of which there is a gaming machine installed at the approved venue that is connected to the electronic monitoring system in accordance with this Act in a calendar month determined in accordance with subsection (3);

    E     is the total number of gaming machine entitlements held by the venue operator in respect of which there is a gaming machine installed at the approved venue that is connected to the electronic monitoring system in accordance with this Act on each day in a calendar month divided by the number of days in that month.

S. 3.6.6B(2A) inserted by No. 62/2017 s. 16(3).

    (2A)     For the purposes of this section, the last day of the calendar month of August 2022 is taken to be 15 August 2022.

Note

Section 3.6.6C provides a tax that applies in relation to the period of time beginning 16 August 2022.

S. 3.6.6B(3) amended by No. 34/2014 s. 26(2), substituted by No. 62/2017 s. 16(4).

    (3)     The tax per gaming machine entitlement in a calendar month is the sum of the amounts of average revenue per gaming machine entitlement determined by multiplying those parts of that average revenue per gaming machine entitlement specified in column 1 of the applicable table by the rate specified in column 2 of the applicable table opposite those parts of the average revenue per gaming machine entitlement.

S. 3.6.6B(3A) inserted by No. 62/2017 s. 16(4).

    (3A)     The applicable table for a calendar month before August 2022 is the following Table.

Table for months before August 2022

Column 1

Column 2

The part of average revenue per gaming machine entitlement that:



Rate

exceeds $2666 but does not exceed $12 500

46·7%

exceeds $12 500

54·2%

S. 3.6.6B(3B) inserted by No. 62/2017 s. 16(4).

    (3B)     The applicable table for the calendar month of August 2022 is the following Table.

Table for August 2022

Column 1

Column 2

The part of average revenue per gaming machine entitlement that:



Rate

exceeds $1290 but does not exceed $6048.39

46·7%

exceeds $6048.39

54·2%

S. 3.6.6B(4) amended by No. 64/2014 s. 9(2)(b).

    (4)     In subsection (3) "average revenue per gaming machine" "entitlement "means revenue earned by an venue operator in a calendar month from the conduct of gaming under each gaming machine entitlement in the approved venue calculated on the following basis—

03-114a10401.jpg

where—

    TR     is the total revenue earned at the approved venue from the conduct of gaming under all gaming machine entitlements in the calendar month;

    M T         is the average number of gaming machine entitlements in respect of which there is a gaming machine installed at the approved venue that is connected to the electronic monitoring system in accordance with this Act in the calendar month.

S. 3.6.6B(5) amended by No. 64/2014 s. 9(2)(c).

    (5)     In subsection (4) average number of gaming machine entitlements means the sum of the total number of gaming machine entitlements in respect of which there is a gaming machine installed at the approved venue that is connected to the electronic monitoring system in accordance with this Act on each day of a calendar month divided by the number of days in that month.

S. 3.6.6B(6) amended by No. 58/2009 s. 62(4).

    (6)     If the application of subsection (5) results in a total number that is not a whole number, the number that is a rounding up of that number to the next 2 decimal points is to be taken to be the total number.

    (7)     The tax payable under subsection (2) is payable within 7 days after the end of the calendar month to which the tax relates.

S. 3.6.6B(8) inserted by No. 58/2009 s. 62(5), repealed by No. 62/2017 s. 16(5).

    *     *     *     *     *

S. 3.6.6C inserted by No. 62/2017 s. 17.



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