New South Wales Consolidated Acts

GAMING MACHINE TAX ACT 2001 - SECT 22

22 Effect of previous refusal by Hardship Review Board

The Committee cannot grant an exemption under this Division in respect of the liability of a registered club to pay an instalment of tax if:

(a) the registered club has made an application to the Hardship Review Board for that Board to waive, defer or write off the tax concerned, and

(b) the Hardship Review Board has refused the application.