{"id":"gaming-control-taxes-and-levies-regulations-2015","name":"GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015","slug":"gaming-control-taxes-and-levies-regulations-2015","collection":"regulation","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176868,"registerId":"nt-gaming-control-taxes-and-levies-regulations-2015-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015","content":"NORTHERN TERRITORY OF AUSTRALIA\nGAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015\nAs in force at 1 July 2015\nTable of provisions\nPart 1 Preliminary\n1 Citation ............................................................................................ 1\nPart 2 Gaming machine community benefit levy\n2 Meaning of applied provision ........................................................... 1\n3 Prescribed day................................................................................. 1\n4 Prescribed manner of payment........................................................ 1\n5 Prescribed percentage .................................................................... 1\n6 Penalty for late payment .................................................................. 2\nENDNOTES\n\n\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 1 July 2015\n____________________\nGAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015\nRegulations under the Gaming Control Act 1993\nPart 1 Preliminary\n1 Citation\nThese Regulations may be cited as the Gaming Control (Taxes and\nLevies) Regulations 2015.\nPart 2 Gaming machine community benefit levy\n2 Meaning of applied provision\nA reference in these Regulations to an applied provision is a\nreference to that provision of the Gaming Machine Act 1995 as\napplied by section 35A of the Gaming Control Act 1993.\n3 Prescribed day\n(1) For applied sections 144(1), 150(2), 152(1) and 153(1) and (2), the\nprescribed day in a month is the tenth business day in the month.\n(2) In this regulation:\nbusiness day means a day that is not a Saturday, Sunday or\npublic holiday.\n4 Prescribed manner of payment\nFor applied section 150(2), the prescribed manner of payment is\nthe manner prescribed by the Gaming Machine Regulations 1995\nfor section 150(2) of the Gaming Machine Act 1995.\n5 Prescribed percentage\nFor applied section 150(3), the prescribed percentage is 10%.\n\nPart 2 Gaming machine community benefit levy\nGaming Control (Taxes and Levies) Regulations 2015 2\n6 Penalty for late payment\n(1) For applied section 153(1)(a), the prescribed percentage is 5%.\n(2) For applied section 153(1)(b), the amount is to be credited in the\nfollowing order of priority:\n(a) firstly – the gaming machine community benefit levy;\n(b) secondly – penalties under applied section 153(1)(a).\n(3) For applied section 153(2), the prescribed manner of payment is\nthe manner prescribed by the Gaming Machine Regulations 1995\nfor section 153(2) of the Gaming Machine Act 1995.\n\nENDNOTES\nGaming Control (Taxes and Levies) Regulations 2015 3\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nGaming Control (Taxes and Levies) Regulations (SL No. 20, 2015)\nNotified 1 July 2015\nCommenced 1 July 2015\n3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: rr 1, 2, 4 and 6.","sortOrder":0}],"analysis":{"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available information, the regulations appear to operate within their original intended scope — setting out taxes and levies for gaming operators in the Northern Territory. There is no indication of scope creep or significant departure from the original purpose."},"complexity_factors":["Split administrative responsibility between two government agencies (Department of Tourism and Hospitality, and Department of Treasury and Finance) which can create jurisdictional ambiguity","Regulations sit beneath a parent Act (Gaming Control Act), so full understanding requires reading both documents together","Tax and levy calculations in gaming regulations often involve tiered or formula-based rates not visible in this excerpt","Limited legislative metadata provided (no Gazette number, no maker identified, no regs number), making it harder to trace amendments or full text"],"plain_english_summary":"These regulations set the tax rates and levy rules gambling operators in the Northern Territory must pay, specifying how much and when casinos and other gaming businesses must remit to government. They affect operators and regulators (and indirectly consumers through potential pricing/pass‑through), determine a key revenue stream for the NT, and create enforceable compliance obligations administered across two government departments."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"These Regulations do not expand or narrow who is subject to the levy; they prescribe operational details (timing: reg 3; payment manner: regs 4 and 6(3); levy rate: reg 5; late penalty and payment priority: reg 6) for applied provisions of the Gaming Machine Act 1995 (reg 2)."},"complexity_factors":["Short, focused instrument with only payment timing, rate and penalty rules (regs 3, 5, 6).","Depends on cross‑references to other laws: applied provisions of the Gaming Machine Act 1995 (reg 2) and the Gaming Machine Regulations 1995 for payment method (regs 4, 6(3)).","Fixed numeric parameters (10% levy in reg 5; 5% penalty in reg 6(1)) reduce interpretive complexity but create precision requirements for accounting systems.","Payment priority rule (reg 6(2)) imposes an ordering that affects bookkeeping and creditor treatment.","Defined term 'business day' (reg 3(2)) requires calendar handling for compliance deadlines."],"plain_english_summary":"These Regulations set practical rules for collecting the gaming‑machine community benefit levy under the Gaming Machine Act. They tell who must pay under the applied provisions, require payment by the tenth business day of each month, fix the levy at 10% and prescribe a 5% late‑payment penalty plus an order for crediting payments. The rules rely on the Gaming Machine Regulations for payment methods, so affected gaming‑machine payers must follow those timing, rate and payment‑priority requirements."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of setting administrative details for the gaming machine community benefit levy. It has not expanded beyond prescribing specific dates, percentages, and payment methods for this single levy."},"complexity_factors":["Extremely short — only 6 regulations across 2 Parts","Minimal defined terms — only 'business day' is explicitly defined","Heavy reliance on external legislation — most provisions simply 'apply' sections from the Gaming Machine Act 1995 and Gaming Machine Regulations 1995 rather than creating new substantive rules","No nested conditions or exceptions — straightforward percentage and date prescriptions","Single purpose — only deals with one type of levy (gaming machine community benefit levy)"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations set the administrative rules for how gambling venues in the Northern Territory pay a special tax called the **\"gaming machine community benefit levy\"** — essentially a tax on poker machine (slot machine) profits that gets redirected to community causes.\n\n**Who it affects:**\n\n- **Venue operators** — pubs, clubs and hotels with gaming machines who must pay the levy\n- **The NT Government** — which collects the money\n- **Community organisations** — who ultimately benefit from the funds\n\n**Key rules explained:**\n\n- **When to pay:** By the **10th business day** of each month (business days exclude weekends and public holidays)\n- **How much:** **10%** of gaming machine profits\n- **Late payment penalty:** **5%** extra if you miss the deadline\n- **Payment method:** Follows the same rules as the main Gaming Machine Regulations 1995\n- **Payment priority:** If a venue pays late and owes both the levy and penalties, the money first covers the levy itself, then the penalties\n\n**Why it matters:**\n\nThese regulations ensure poker machine revenue flows back to community projects while giving venue operators clear deadlines and consequences for non-payment. Without these specific rules, the broader Gaming Control Act couldn't function — the Act needs regulations to fill in the practical details like percentages and dates."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/gaming-control-taxes-and-levies-regulations-2015","history":"/api/acts/gaming-control-taxes-and-levies-regulations-2015/history","analysis":"/api/acts/gaming-control-taxes-and-levies-regulations-2015/analysis","conflicts":"/api/acts/gaming-control-taxes-and-levies-regulations-2015/conflicts","importantCases":"/api/acts/gaming-control-taxes-and-levies-regulations-2015/important-cases","documents":"/api/acts/gaming-control-taxes-and-levies-regulations-2015/documents"}}