New South Wales Consolidated Acts

GAMING MACHINE TAX ACT 2001 - SECT 6

6 Tax on gaming machines

(1) A tax is payable on profits from gaming machines kept in a hotel or on the premises of a registered club.

(2) The tax is payable by the hotelier or registered club concerned.

(3) In the event of a tax default (within the meaning of the Taxation Administration Act 1996 ) in respect of an amount of tax for which a hotelier is liable:

(a) the hotelier, and

(b) any person who, at the time the amount became due, was directly interested in the business, or the profits of the business, carried on under the hotel licence,

are jointly and severally liable to pay the amount concerned, and section 45 of that Act applies accordingly.

Note: Section 45 of the Taxation Administration Act 1996 provides for recovery of tax where two or more persons are jointly liable to pay it.