Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Casino gaming
licence fees —
(a)
specified in a casino complex agreement; or
(b)
imposed as a consequence of a review or variation to which section 20(2)
refers,
and any penalty
calculated pursuant to section 20A in respect of such a fee, shall be
deemed to be payable to the Commission.
(2) A casino
tax —
(a) at
the rate specified in a casino complex agreement; or
(b)
imposed as a consequence of a review or variation to which section 20(2)
refers,
and any penalty
calculated pursuant to section 20A in respect of such a tax, shall be
payable to the Treasurer.
(3) The casino
licensee, or where the circumstances require an administrator appointed under
section 21E, is liable for all casino gaming licence fees, taxes and
penalties due and payable under this Act or the relevant casino complex
agreement.
(4) In any court of
competent jurisdiction there may be recovered —
(a) by
the Commission, any casino gaming licence fee or penalty in respect of that
fee; or
(b) by
the Treasurer, any casino tax or penalty in respect of that tax,
which remains unpaid,
as being a debt due.
(5) Where an amount is
payable under this section, but by reason of a failure to keep or to produce
or furnish to the Commission or other proper person any books or things
required under this Act, or to take or permit to be taken any other step which
is required or permitted to be taken, or by reason of the books or things
kept, produced or furnished being materially incomplete or inaccurate, the
Commission or that other person is unable to ascertain the amount properly
payable, the Commission may estimate the amount payable and (without prejudice
to the recovery of the full amount payable or to the making of a further
estimate under this subsection) the amount estimated shall be recoverable as
an amount properly payable and not paid unless in any action relating thereto
the person liable proves the amount properly payable and that amount is less
than the amount estimated.
(6) For the purpose of
any action in a court of competent jurisdiction to recover an amount under
this section as a debt due a certificate signed by a member of the Commission
stating the circumstances and provision under which the amount became payable
and certifying the amount alleged or, where subsection (5) applies,
estimated to be payable and that the amount has not been paid is evidence that
the amount so specified is payable in accordance with this Act and has not
been paid.
[Section 20B inserted by No. 10 of 1985
s. 30; amended by No. 29 of 1985 s. 10; No. 74 of 1987
s. 21.]