INTERACTIVE GAMBLING REGULATION 1998 - made under the Interactive Gambling Act 1998 - TABLE OF PROVISIONS 1. Name of regulation 2. Dictionary 3. Notes 4. Regulated interactive gambling equipment 5. Evidence for registration 7. Evidence of identity 8. Gambling licences--prescribed particulars 9. Applications for key person licences--prescribed documents 10. Requirements relating to identity 11. Eligibility to be an agent--criteria 12. Interactive gambling tax 12A. Tax credit in relation to GST 13. Payment of interactive gambling tax 14. Information for calculating interactive gambling tax 15. Calculation of interactive gambling tax--other information 16. Agent's operation--appropriate places 17. Prescribed period--s 100 (1) 18. Unclaimed money DICTIONARY ENDNOTES INTERACTIVE GAMBLING REGULATION 1998 - REG 1 Name of regulation This regulation is the Interactive Gambling Regulation 1998. INTERACTIVE GAMBLING REGULATION 1998 - REG 2 Dictionary The dictionary at the end of this regulation is part of this regulation. Note 1 The dictionary at the end of this regulation defines certain terms used in this regulation. Note 2 A definition in the dictionary applies to the entire regulation unless the definition, or another provision of the regulation, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)). INTERACTIVE GAMBLING REGULATION 1998 - REG 3 Notes A note included in this regulation is explanatory and is not part of this regulation. Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes. INTERACTIVE GAMBLING REGULATION 1998 - REG 4 Regulated interactive gambling equipment For the Act, dictionary, definition of regulated interactive gambling" "equipment, the following are declared to be regulated interactive gambling equipment: (a) an accounting and auditing computer system; (b) an end-user device; (c) an interactive computer system; (d) an interactive network controller. INTERACTIVE GAMBLING REGULATION 1998 - REG 5 Evidence for registration For the Act, section 18 (2), the following kinds of evidence are prescribed: (a) a document, or a certified copy of a document, of the following kind that shows the person's identity and age: (i) a birth certificate; (ii) a citizenship certificate; (iii) a passport; (iv) if evidence of a kind mentioned in subparagraphs (i) to (iii) is unavailable--a document issued to a person by a government department, authority or agency of a country of which the person is a national or resident; (b) a document, or a certified copy of a document, of the following kind that shows the person's residential address: (i) a current Australian driver licence, or external driver licence, within the meaning of the Road Transport (Driver Licensing) Act 1999; (ii) a document that acknowledges enrolment to vote in government elections; (iii) a rates assessment notice or account, a telephone account or an electricity account, if the notice or account is dated no earlier than 6 months before the date of the application for registration; (iv) a current lease agreement that is dated no earlier than 12 months before the date of the application for registration; (v) a current appliance rental agreement that is dated no earlier than 6 months before the date of the application for registration; (vi) if evidence of a kind mentioned in subparagraphs (i) to (v) is unavailable--a document issued by a government department, authority or agency, a financial institution or credit card agency or a document relating to the supply of services by a public utility, if the document is dated no earlier than 6 months before the date of the application for registration. INTERACTIVE GAMBLING REGULATION 1998 - REG 7 Evidence of identity For the Act, section 27 (4), a document, or a certified copy of a document, of the following kind is satisfactory evidence of an applicant's identity: (a) the applicant's birth certificate; (b) a citizenship certificate issued to the applicant; (c) a passport issued to the applicant; (d) if evidence of a kind mentioned in paragraphs (a) to (c) is unavailable--a document issued by a government department, authority or agency of a country of which the applicant is a national or resident, if the document shows the applicant's name. INTERACTIVE GAMBLING REGULATION 1998 - REG 8 Gambling licences--prescribed particulars For the Act, section 35 (e), the licensed provider's trading name (if any) is prescribed. INTERACTIVE GAMBLING REGULATION 1998 - REG 9 Applications for key person licences--prescribed documents For the Act, section 50 (2) (d), a document, or a certified copy of a document, of the following kind is prescribed: (a) the applicant's birth certificate; (b) a citizenship certificate issued to the applicant; (c) a passport issued to the applicant; (d) if evidence of a kind mentioned in paragraphs (a) to (c) is unavailable--a document issued by a government department, authority or agency of a country of which the applicant is a national or resident, if the document shows the applicant's name. INTERACTIVE GAMBLING REGULATION 1998 - REG 10 Requirements relating to identity For the Act, section 51 (4), provision of a document mentioned in section 9 is satisfactory evidence of an applicant's identity. INTERACTIVE GAMBLING REGULATION 1998 - REG 11 Eligibility to be an agent--criteria For the Act, section 70 (1) (a) (ii), the prescribed criterion is that the person is-- (a) an agent under a corresponding law; or (b) eligible to be an agent under a corresponding law; or (c) a financial institution; or (d) appointed by a financial institution as its agent to provide financial services. INTERACTIVE GAMBLING REGULATION 1998 - REG 12 Interactive gambling tax (1) For the Act, section 83 (2), the interactive gambling tax payable by a licensed provider in relation to an authorised game conducted by the provider during a month is an amount equal to the percentage of the gross profit of the game for the month. (2) For subsection (1), the percentage of the gross profit of a game is-- (a) for each month from the beginning of a financial year until and including the month in that year when the total interactive gambling profit of the licensed provider for the year first exceeds $10 million--20%; and (b) for each subsequent month of the financial year until and including the month when the total interactive gambling profit of the licensed provider for the year first exceeds $20 million--10%; and (c) for every other month of the year--5%. (3) In this section: "total interactive gambling profit", for a licensed provider, means the sum of the gross profits of all authorised games conducted by the provider. INTERACTIVE GAMBLING REGULATION 1998 - REG 12A Tax credit in relation to GST (1) This section applies if a licensed provider paid to the Commonwealth an amount in relation to the provider's liability for a global GST amount (the GST paid) during a month. (2) If the GST paid is less than the interactive gambling tax payable for the month, the amount of interactive gambling tax for which the licensed provider is liable is reduced by the GST paid. (3) If the GST paid is equal to or more than interactive gambling tax payable for the month, the licensed provider is not liable for interactive gambling tax for the month. (4) In this section: "global GST amount"--see the GST provision. "GST provision" means the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), section 126-10 (which deals with tax on gambling revenue). "GST tax period" means a tax period mentioned in the GST provision. INTERACTIVE GAMBLING REGULATION 1998 - REG 13 Payment of interactive gambling tax For the Act, section 83 (2), interactive gambling tax payable by a licensed provider in relation to authorised games conducted by the provider during a month must be paid by the provider within 7 days after the end of the month. INTERACTIVE GAMBLING REGULATION 1998 - REG 14 Information for calculating interactive gambling tax For the Act, section 84 (a), the following information is prescribed: (a) the gross profit of each game; (b) the gambling turnover of each game; (c) the gambling turnover of the game attributable to the total of the amounts wagered by ACT residents; (d) the gambling turnover of the game attributable to the total of the amounts wagered by residents of participating jurisdictions; (e) the gambling turnover of the game attributable to the total of the amounts wagered by residents of non-participating jurisdictions. INTERACTIVE GAMBLING REGULATION 1998 - REG 15 Calculation of interactive gambling tax--other information (1) For the Act, section 84 (b), the following information is prescribed: (a) the number of players registered during the relevant month; (b) the number of players deregistered during the relevant month; (c) the number of players whom the licensed provider has banned from playing during the relevant month; (d) the number of player bans the licensed provider has rescinded during the relevant month; (e) the number of limits on the amount a player may wager set under the Act, section 101 (1), or changed under the Act, section 101 (4), during the relevant month; (f) the amount of each limit set or changed during the relevant month; (g) the number of limits on the amount a player may wager revoked during the relevant month; (h) the amount of each limit revoked during the relevant month. (2) The information prescribed under subsection (1) must be specified in relation to players resident in the ACT and in each participating and non-participating jurisdiction. (3) In this section: "relevant month" means the month in relation to which the return under the Act, section 84 is given to the commissioner. INTERACTIVE GAMBLING REGULATION 1998 - REG 16 Agent's operation--appropriate places For the Act, section 91 (a), the premises where the agent trades are prescribed. INTERACTIVE GAMBLING REGULATION 1998 - REG 17 Prescribed period--s 100 (1) For the Act, section 100 (1), the prescribed period of time is 1 year. INTERACTIVE GAMBLING REGULATION 1998 - REG 18 Unclaimed money (1) For the Act, section 100 (1), if a player cannot be found, a licensed provider must remit the balance remaining in the player's account into a trust bank account. (2) For the Act, section 120 (2) (c) (iii), if there is no current player's account and the licensed provider is unaware of the whereabouts of a former player, the licensed provider must pay the remainder of the proceeds into a trust bank account. (3) Any amount paid into a trust bank account under subsection (1) or (2) must, at the end of 1 year after the day when the amount was so paid, be dealt with by the provider as the commission, in writing, directs. INTERACTIVE GAMBLING REGULATION 1998 - NOTES Dictionary Dictionary (see s 2) Note 1 The Legislation Act contains definitions and other provisions relevant to this regulation. Note 2 In particular, the Legislation Act, dict, pt 1, defines the following terms: o ACT o Commonwealth o document o financial year o GST o lawyer o month. Note 3 Terms used in this regulation have the same meaning that they have in the Interactive Gambling Act 1998 (see Legislation Act, s 148.) For example, the following terms are defined in the Interactive Gambling Act 1998, dict: o agent (see s 6) o authorised game (see s 10) o licensed provider o player. "accounting and auditing computer system" means a computer system used by a licensed provider to record or check 1 or more of the following in an authorised game: (a) the wagers made by players; (b) other amounts received from players; (c) the amount paid to players; (d) the authentication of players; (e) game play information; (f) the prizes (monetary and non-monetary) to be won. "certified copy", in relation to a document, means a copy of the document certified by a lawyer, a justice of the peace or a notary public for the ACT or elsewhere, as a true copy. "end-user device" means computer software or hardware necessary to-- (a) enable a player to make a wager in an authorised game; or (b) inform the player of the result of an authorised game. "gross profit", in relation to an authorised game, means the difference between the gambling turnover and the value of the total amount of prizes won in the game. "interactive computer system" means a computer system used for the conduct of interactive games by a licensed provider. "interactive network controller" means a device electronically linking an interactive computer system to an end-user device. "non-participating jurisdiction" means-- (a) a State or another Territory that is not declared to be a participating jurisdiction; and (b) a country other than Australia. INTERACTIVE GAMBLING REGULATION 1998 - NOTES Endnotes Endnotes 1 About the endnotes Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes. Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office. Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote. If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering. The endnotes also include a table of earlier republications. 2 Abbreviation key am = amended ord = ordinance amdt = amendment orig = original ch = chapter par = paragraph/subparagraph def = definition pres = present dict = dictionary prev = previous disallowed = disallowed by the Legislative (prev...) = previously Assembly pt = part div = division r = rule/subrule exp = expires/expired renum = renumbered Gaz = gazette reloc = relocated hdg = heading R[X] = Republication No IA = Interpretation Act 1967 RI = reissue ins = inserted/added s = section/subsection LA = Legislation Act 2001 sch = schedule LR = legislation register sdiv = subdivision LRA = Legislation (Republication) Act 1996 sub = substituted mod = modified/modification SL = Subordinate Law o = order underlining = whole or part not commenced om = omitted/repealed or to be expired 3 Legislation history This regulation was originally the Interactive Gambling Regulations. It was renamed by the Interactive Gambling Regulations Amendment 2000 No 27 (see s 3) and under the Legislation Act 2001. Interactive Gambling Regulation 1998 No 31 notified 30 September 1998 (Gaz 1998 No S199) commenced 30 September 1998 (s 2) as amended by Road Transport Legislation Amendment Act 1999 No 79 sch 4 notified 23 December 1999 (Gaz 1999 No S65) s 1, s 2 commenced 23 December 1999 (IA s 10B) sch 4 commenced 1 March 2000 (s 2 and see Gaz 2000 No S5) Interactive Gambling Regulations Amendment SL 2000 No 27 notified 30 June 2000 (Gaz 2000 No S34) s 1 commenced 30 June 2000 (IA s 10B) remainder commenced 1 July 2000 (s 1) Legislation (Consequential Amendments) Act 2001 No 44 pt 196 notified 26 July 2001 (Gaz 2001 No 30) s 1, s 2 commenced 26 July 2001 (IA s 10B) pt 196 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65) Statute Law Amendment Act 2004 A2004-42 sch 3 pt 3.13 notified LR 11 August 2004 s 1, s 2 commenced 11 August 2004 (LA s 75 (1)) sch 3 pt 3.13 commenced 25 August 2004 (s 2 (1)) 4 Amendment history Name of regulations 1 sub 2000 No 27 s 3 am R4 LA Dictionarys 2 om Act 2001 No 44 amdt 1.2258 ins A2004-42 amdt 3.74 Notess 3 am Act 2001 No 44 amdt 1.2259 defs reloc to dict A2004-42 amdt 3.73 sub A2004-42 amdt 3.74 def the Act om Act 2001 No 44 amdt 1.2260 Regulated interactive gambling equipments 4 am A2004-42 amdt 3.75 Evidence for registrations 5 am Act 1999 No 79 sch 4 Provision of funds to cover amount of wagers 6 om R4 LA Interactive gambling taxs 12 sub 2000 No 27 s 4 am A2004-42 amdt 3.76, amdt 3.77 Tax credit in relation to GSTs 12A ins 2000 No 27 s 4 am A2004-42 amdt 3.77 Unclaimed moneys 18 am A2004-42 amdt 3.78 Dictionarydict ins A2004-42 amdt 3.79 def accounting and auditing computer system reloc from s 3 A2004-42 amdt 3.73 def certified copy reloc from s 3 A2004-42 amdt 3.73 def end-user device reloc from s 3 A2004-42 amdt 3.73 def gross profit reloc from s 3 A2004-42 amdt 3.73 def interactive computer system reloc from s 3 A2004-42 amdt 3.73 def interactive network controller reloc from s 3 A2004-42 amdt 3.73 def non-participating jurisdiction reloc from s 3 A2004-42 amdt 3.73 5 Earlier republications Some earlier republications were not numbered. The number in column 1 refers to the publication order. Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Except for the footer, electronic and printed versions of an authorised republication are identical. Republication No Amendments to Republication date 1 SL 2000 No 27 1 August 2000 2 A2001-44 13 June 2002 3 A2004-42 25 August 2004 (c) Australian Capital Territory 2004 INTERACTIVE GAMBLING REGULATION 1998 - NOTES Australian Capital Territory SL1998-31 Republication No 4 Effective: 2 November 2004 Republication date: 2 November 2004 Last amendment made by A2004-42(republication includes editorial amendments under Legislation Act)Unauthorised version prepared by ACT Parliamentary Counsel's Office About this republication The republished law This is a republication of the Interactive Gambling Regulation 1998, made under the Interactive Gambling Act 1998 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 2 November 2004. It also includes any amendment, repeal or expiry affecting the republished law to 2 November 2004. The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. Kinds of republications The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au): o authorised republications to which the Legislation Act 2001 applies o unauthorised republications. The status of this republication appears on the bottom of each page. Editorial changes The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice. This republication includes amendments made under part 11.3 (see endnote 1). Uncommenced provisions and amendments If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol U appears immediately before the provision heading. The text of the uncommenced provision or amendment appears only in the last endnote. Modifications If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see Legislation Act 2001, section 95. Penalties The value of a penalty unit for an offence against this republished law at the republication date is-- (a) if the person charged is an individual--$100; or (b) if the person charged is a corporation--$500. Australian Capital Territory Interactive Gambling Regulation 1998 Endnotes Australian Capital Territory Interactive Gambling Regulation 1998