GAMING MACHINE TAX ACT 2001 - As at 10 November 2021 - Act 72 of 2001

Table of Provisions

• Long Title

PART 1 - PRELIMINARY

• 1 Name of Act
• 2 Commencement
• 3 Definitions
• 4 Relationship with Taxation Administration Act 1996
• 5 Notes

PART 2 - GAMING MACHINE TAX

• 6 Tax on gaming machines
• 7 Payment by instalments
• 8 Returns
• 9 Calculation and assessment of tax
• 10 Adjustments
• 11 Apportionment of liability for tax in certain circumstances

PART 3 - RATES OF TAX

Division 1 - Hoteliers

• 12 Annual rate for hoteliers
• 13 Instalment rate for hoteliers
• 13A Tax rates for hoteliers

Division 2 - Registered clubs

• 14 Annual rate for registered clubs
• 15 Instalment rate for registered clubs
• 15A Tax rates for registered clubs

PART 4 - REBATE OF TAX LEVIED ON REGISTERED CLUBS

• 16 ClubGRANTS
• 17 Tax rebate for ClubGRANTS expenditure
• 17A ClubGRANTS Fund

PART 5 - EXEMPTION FROM OR DEFERRAL OF TAX

Division 1 - Hardship Review Board

• 18 Functions of Hardship Review Board

Division 2 - Exemption from tax liability of certain registered clubs

• 19 Constitution of Committee
• 20 Exemption from tax liability in certain cases of hardship
• 21 Application for exemption
• 22 Effect of previous refusal by Hardship Review Board

PART 6 - MISCELLANEOUS

• 23 Registered clubs with distinct premises
• 24 Proceedings for offences
• 25 Regulations
• 26 Review of Act
• 27 Savings and transitional provisions
• 27A Arrangements for 2003 tax year
28-30. (Repealed)
• SCHEDULE 1
• SCHEDULE 2
• SCHEDULE 2A
Schedule 5 (Repealed)