Commonwealth Consolidated Regulations(1) For paragraph 12‑315 (1) (b) of Schedule 1 to the Act, a payment for operating or promoting a junket is prescribed.
(2) For subsection 15‑10 (2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is 3% of the total payment.
(3) In this regulation:
"gaming" means playing a game of chance or a game that is partly a game of chance and partly a game of skill.
junket means an arrangement for the promotion or organising of gaming in 1 or more casinos, whether or not any of the casinos is required by an agreement to make a payment, by which:
(a) an individual or a group of people comes to Australia for the purpose of gaming at particular casinos; and
(b) the entity receives payment, from 1 or more of the casinos, that is:
(i) a reward made in relation to arranging for the individual or the people to go to a casino for gaming; or
(ii) a commission based on the gaming or losses of the individual or group of people.