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This is a Bill, not an Act. For current law, see the Acts databases.
POKER MACHINE HARM REDUCTION TAX (ADMINISTRATION) BILL 2008
2008
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
Poker Machine Harm Reduction Tax
(Administration) Bill 2008
No. , 2008
(Senator Fielding)
A Bill for an Act for the administration of poke r
machine harm reduction tax and the establishment
of the Poker Machine Harm Reduction Transition
Fund, and for related purposes
i Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
Contents
Part 1--Preliminary
1
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Application to Crown ......................................................................... 2
4
Extension to Territories ...................................................................... 2
5
Objects of Act ..................................................................................... 2
6
Definitions .......................................................................................... 2
Part 2--Administration
4
7
General administration of Act ............................................................ 4
8
Annual report ...................................................................................... 4
Part 3--Liability for and collection of poker machine harm
reduction tax
5
9
Liability for poker machine harm reduction tax ................................. 5
10
Licensed operators to give poker machine gross revenue
returns ................................................................................................. 5
11
When poker machine harm reduction tax payable ............................. 6
Part 4--Poker Machine Harm Reduction Transition Fund
7
12
Establishment of the Poker Machine Harm Reduction
Transition Fund................................................................................... 7
13
Establishment of Poker Machine Harm Reduction Transition
Fund Special Account ......................................................................... 7
14
Credits to the Fund.............................................................................. 7
15
Purpose of the Fund ............................................................................ 7
16
Grant payments ................................................................................... 8
17
Poker Machine Harm Reduction Transition Fund
Supervisory Board .............................................................................. 8
18
Appointment of Board members ........................................................ 8
19
Remuneration and allowances of Board members ............................. 9
20
Report ................................................................................................. 9
Part 5--Miscellaneous
10
21
Regulations ....................................................................................... 10
Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008 1
A Bill for an Act for the administration of poker
1
machine harm reduction tax and the establishment
2
of the Poker Machine Harm Reduction Transition
3
Fund, and for related purposes
4
The Parliament of Australia enacts:
5
Part 1--Preliminary
6
7
1 Short title
8
This Act may be cited as the Poker Machine Harm Reduction Tax
9
(Administration) Act 2008.
10
2 Commence ment
11
This Act commences on the day on which it receives the Royal
12
Assent.
13
Part 1 Preliminary
Section 3
2 Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
3 Application to Crown
1
This Act binds the Crown in right of each of the States, of the
2
Australian Capital Territory and of the Northern Territory.
3
4 Extension to Territories
4
This Act extends to Norfolk Island, the Territory of Cocos
5
(Keeling) Islands and the Territory of Christmas Island.
6
5 Objects of Act
7
The objects of this Act are to:
8
(a) provide for the administration of the poker machine harm
9
reduction tax imposed under the Poker Machine Harm
10
Reduction Tax Act 2008 and payable by a licensed operator
11
on gross revenue it derives from licensed poker machines;
12
and
13
(b) establish the Poker Machine Harm Reduction Transition
14
Fund, to provide funding to help local community and
15
sporting groups and for research and community education
16
for the prevention of compulsive gambling, and counselling,
17
treatment and rehabilitation of compulsive gamblers.
18
6 Definitions
19
In this Act:
20
Board means the Poker Machine Harm Reduction Transition Fund
21
Supervisory Board established under section 17.
22
Commissioner means the Commissioner of Taxation.
23
Fund means the Poker Machine Harm Reduction Transition Fund
24
established under section 12.
25
gaming machine has the same meaning as poker machine.
26
gross revenue means all revenue derived by a licensed operator
27
from the operation of licensed poker machines during a financial
28
year, including:
29
Preliminary Part 1
Section 6
Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008 3
(a) the amount of winnings for playing the machines paid or
1
payable in accordance with the machines' indicated prize
2
scales (excluding linked jackpots); and
3
(b) any amount set aside under a linked-jackpot arrangement for
4
the payment of linked jackpots.
5
licence means a poker machine licence or a gaming machine
6
licence issued under the relevant laws of the States and Territories.
7
licensed operator means the holder of a poker machine licence or a
8
gaming machine licence issued under the relevant laws of the
9
States and Territories.
10
poker machine means a machine:
11
(a) designed for playing a game of chance, or of mixed chance
12
and skill; and
13
(b) designed to be played completely or partly by:
14
(i) the insertion of 1 or more coins, notes or tokens; or
15
(ii) by the application of a monetary credit registered on the
16
machine or elsewhere; and
17
(c) that offers, or that appears to offer, people a chance to win
18
monetary or other valuable consideration by playing the
19
machine.
20
poker machine gross revenue return means a return of the kind
21
referred to in section 10 that complies with all the requirements
22
prescribed by the regulations and section 338-75 in Schedule 1 to
23
the Taxation Administration Act 1953.
24
poker machine harm reduction tax means the tax payable in
25
accordance with this Act and imposed by the Poker Machine Harm
26
Reduction Tax Act 2008.
27
tax period means each period of 3 months ending on 31 March,
28
30 June, 30 September or 31 December in any year.
29
30
Part 2 Ad min istration
Section 7
4 Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
1
Part 2--Administration
2
7 General administration of Act
3
The Commissioner has the general administration of this Act.
4
8 Annual report
5
After the end of each financial year, the Commissioner must give
6
the Treasurer a report on the operation of this Act during the year
7
for presentation to the Parliament.
8
9
Liability for and collection of poker machine harm reduction tax Part 3
Section 9
Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008 5
1
Part 3--Liability for and collection of poker
2
machine harm reduction tax
3
9 Liability for poker machine harm reduction tax
4
(1) A licensed operator of one or more licensed poker machines is
5
liable to pay poker machine harm reduction tax.
6
Financial years to which tax applies
7
(2) Poker machine harm reduction tax is payable by a licensed
8
operator on the gross revenue it derives from licensed poker
9
machines for the financial year beginning on 1 July 2009 or a later
10
financial year.
11
No tax is payable by certain licensed entities
12
(3) Poker machine harm reduction tax is not payable by a licensed
13
operator for a financial year if the licensed operator who would be
14
liable to pay the tax is a casino operator or a horse racecourse
15
operator licensed to operate poker machines by the laws of the
16
State or Territory in which the casino or racecourse, as the case
17
may be, is located.
18
Charitable and religious institutions not exempt
19
(4) Religious institutions and charitable institutions that are exempt
20
entities under Subdivision 50-A of the Income Tax Assessment Act
21
1997 and that are licensed operators of licensed poker machines are
22
not exempt from the poker machine harm reduction tax, and any
23
other religious institutions or charitable institutions that are not
24
exempt entities under Subdivision 50-A of the Income Tax
25
Assessment Act 1997 also are not exempt from the poker machine
26
harm reduction tax.
27
10 Licensed ope rators to give poker machine gross revenue returns
28
(1) A licensed operator of one or more licensed poker machines must
29
give to the Commissioner for each tax period a poker machine
30
Part 3 Liability for and collection of poker machine harm reduction tax
Section 11
6 Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
gross revenue return detailing the total gross revenue it derived
1
from its licensed poker machines during that tax period and its
2
calculation of the poker machine harm reduction tax payable.
3
(2) A licensed operator must give its poker machine gross revenue
4
return for the tax period to the Commissioner on or before the 10th
5
day after the end of the relevant tax period.
6
(3) A licensed operator must give its poker machine gross revenue
7
returns to the Commissioner by lodging them electronically.
8
Note:
Section 388-75 in Schedule 1 to the Taxation Administration Act 1953
9
deals with signing returns.
10
(4) A poker machine gross revenue return must be in the form
11
prescribed by the regulations and in an electronic format approved
12
by the Commissioner.
13
11 When poker machine harm reduction tax payable
14
Poker machine harm reduction tax for a tax period as calculated on
15
a poker machine gross revenue return is payable to the
16
Commissioner on the 10th day after the end of the relevant tax
17
period.
18
Note:
Poker machine harm reduction tax is imposed by the Poker Machine
19
Harm Reduction Tax Act 2008, which also sets the rate of the tax,
20
which is as follows:
21
22
financial year 1 July 2009 to 30 June 2010
1%
financial year 1 July 2010 to 30 June 2011
2%
financial year 1 July 2011 to 30 June 2012
4%
financial year 1 July 2012 to 30 June 2013
6%
financial year 1 July 2013 to 30 June 2014
8%
financial year 1 July 2014 to 30 June 2015
10%
financial year 1 July 2015 to 30 June 2016 and each later financial
year, the tax rate increases by 5% to a maximum rate of 30%.
23
Poker Mach ine Harm Reduction Transition Fund Part 4
Section 12
Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008 7
1
Part 4--Poker Machine Harm Reduction
2
Transition Fund
3
12 Establishme nt of the Poker Machine Harm Reduction Transition
4
Fund
5
The Poker Machine Harm Reduction Transition Fund is established
6
by this section.
7
13 Establishme nt of Poker Machine Harm Reduction Transition
8
Fund Special Account
9
(1) The Poker Machine Harm Reduction Transition Fund Special
10
Account is established by this section.
11
(2) The Fund is a Special Account for the purposes of the Financial
12
Management and Accountability Act 1997.
13
14 Credits to the Fund
14
(1) There must be credited to the Fund amounts equal to the amounts
15
of poker machine harm reduction tax received by the
16
Commonwealth.
17
(2) If interest is received by the Commonwealth from the investment
18
of an amount standing to the credit of the Fund, an amount equal to
19
the interest must be credited to the Fund.
20
15 Purpose of the Fund
21
The purpose of the Fund is to make grants to persons and
22
organisations to:
23
(a) provide funding to local community and sporting groups to
24
continue community activities, in cases where such groups
25
no longer receive funding from licensed operators of poker
26
machines; and
27
(b) support evidence-based compulsive gambling treatment,
28
rehabilitation, research and prevention programs; and
29
Part 4 Po ker Machine Harm Reduction Transition Fund
Section 16
8 Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
(c) promote community education encouraging responsible
1
gambling practices and highlighting the risks of compulsive
2
gambling.
3
16 Grant payments
4
(1) Grants from the Fund are to be determined and made by the Poker
5
Machine Harm Reduction Transition Fund Supervisory Board
6
established under section 17.
7
(2) Subject to this Act, further determination of grant payments, the
8
operation of the Fund and the operation of the Board may be
9
prescribed by the regulations.
10
17 Poker Machine Harm Reduction Transition Fund Supervisory
11
Board
12
(1) The Poker Machine Harm Reduction Transition Fund Supervisory
13
Board is established by this section
14
(2) The Board consists of the following members:
15
(a) a Chair; and
16
(b) 6 other members.
17
Note:
Section 18B of Acts Interpretation Act 1901 deals with the title of the
18
Chair.
19
(3) The Chair has a casting vote in all deliberations of the Board.
20
18 Appointment of Board me mbe rs
21
(1) Board members are to be appointed by the Governor-General by
22
written instrument of appointment.
23
(2) A Board member holds office for the period specified in the
24
instrument of appointment. The period must not exceed 3 years.
25
(3) A person is not eligible for appointment as a Board member unless
26
the person has:
27
(a) substantial experience or expertise; and
28
(b) professional credibility and standing;
29
Poker Mach ine Harm Reduction Transition Fund Part 4
Section 19
Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008 9
in respect of local community and sporting groups or in the
1
provision of compulsive gambling treatment and support services
2
and programs.
3
Note:
For re-appointment, see subsection 33(4A) of the Acts Interpretation
4
Act 1901.
5
19 Remuneration and allowances of Board me mbers
6
A Board member is to be paid such remuneration and allowances
7
as are prescribed by the regulations.
8
20 Report
9
As soon as a practicable after each 30 June, the Chair must provide
10
a report to the Minister for Families, Housing, Community
11
Services and Indigenous Affairs of grants determined and made by
12
the Board in accordance with section 16.
13
14
Part 5 Miscellaneous
Section 21
10 Poker Machine Harm Reduction Tax (Administration) Bill 2008 No. , 2008
1
Part 5--Miscellaneous
2
21 Regulations
3
The Governor-General may make regulations prescribing matters:
4
(a)
required or permitted by this Act to be prescribed; or
5
(b)
necessary or convenient to be prescribed for carrying out or
6
giving effect to this Act.
7