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GAMBLING REGULATION ACT 2003 - SECT 3.6.8

Declaration for club venue operators to pay different tax in some circumstances

S. 3.6.8(1) amended by Nos 64/2014 s. 10(2)(a), 62/2017 s. 18(1).

    (1)     If a club licence is in force in respect of an approved venue and—

        (a)     the freehold of the approved venue is not vested in the venue operator; or

        (b)     in the opinion of the Commission, the terms of the lease of the approved venue or any other agreement provide, whether directly or indirectly, for payment of rent or charges calculated by reference to revenue derived from gaming machines; or

        (c)     in the opinion of the Commission, the terms of an agreement provide, whether directly or indirectly, for payment of revenue derived from gaming machines to a person other than the holder of the club licence

the Commission may declare that, instead of the venue operator paying tax under the applicable club provision, the venue operator must pay tax under the applicable pub provision as if the licence were a pub licence.

S. 3.6.8(2) substituted by No. 39/2007 s. 12(1).

    (2)     If—

        (a)     a club licence or racing club licence is in force in respect of an approved venue; and

        (b)     an audited community benefit statement lodged under section 3.6.9 by the holder of the licence indicates that the holder has made less than the required community benefit contribution—

the Commission must declare that the licence holder is required to pay to the Commission, to be paid into the Consolidated Fund, an amount equal to the difference between the required community benefit contribution and the community benefit contribution stated in the community benefit statement.

S. 3.6.8(2A) inserted by No. 39/2007 s. 12(1).

    (2A)     The licence holder must pay the required amount within 60 days after the licence holder is notified of the declaration under subsection (3).

S. 3.6.8(2B) inserted by No. 39/2007 s. 12(1).

    (2B)     The Commission may extend the time for the licence holder to pay the required amount if the Commission is satisfied that payment of the amount by the day required by subsection (2A) would expose the licence holder to significant financial hardship.

S. 3.6.8(2C) inserted by No. 39/2007 s. 12(1).

    (2C)     An amount equal to the amount paid into the Consolidated Fund under subsection (2) is to be paid out of the Consolidated Fund into the Community Support Fund and the Consolidated Fund is appropriated to the necessary extent for that payment to be made.

S. 3.6.8(3) substituted by No. 39/2007 s. 12(2).

    (3)     The Commission must notify the licence holder of a declaration under subsection (2).

    (4)     In determining whether a licence holder has made the required community benefit contribution, any amounts in respect of GST payable by the licence holder in respect of supplies for community purposes are to be taken into account.

S. 3.6.8(4A) inserted by No. 39/2007 s. 12(3), amended by Nos 64/2014 s. 10(2)(b)(ii), 62/2017 s. 18(1).

    (4A)     If—

        (a)     a club licence or racing club licence is in force in respect of an approved venue; and

S. 3.6.8(4A)(b) amended by No. 64/2014 s. 10(2)(b)(i).

        (b)     the venue operator has not lodged an audited community benefit statement under section 3.6.9 within the time required for lodgement—

the Commission must declare that, instead of the venue operator paying tax under the applicable club provision, the venue operator must pay tax under the applicable pub provision as if the licence were a pub licence, in respect of the period commencing from the time the community benefit statement was required to be lodged until the time that the statement is lodged.

S. 3.6.8(4B) inserted by No. 39/2007 s. 12(3), substituted by No. 64/2014 s. 10(3).

    (4B)     The Commission must notify the venue operator of the making of a declaration under subsection (4A).

S. 3.6.8(4C) inserted by No. 39/2007 s. 12(3), amended by No. 64/2014 s. 10(4)(a).

    (4C)     Notification under subsection (4B) must set out the day on which payments in accordance with the declaration must commence, which must not be less than 30 days after the day on which the notification is given to the venue operator.

S. 3.6.8(5) amended by No. 39/2007 s. 12(4), repealed by No. 64/2014 s. 10(4)(b), new s. 3.6.8(5) inserted by No. 62/2017 s. 18(2).

    (5)     In this section—

"applicable club provision" means—

        (a)     in relation to a period ending before 16 August 2022, section 3.6.6B; and

        (b)     in relation to a period starting on or after 16 August 2022, section 3.6.6C;

"applicable pub provision" means—

        (a)     in relation to a period ending before 16 August 2022, section 3.6.6A; and

        (b)     in relation to a period starting on or after 16 August 2022, section 3.6.6C.



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