13DTax to be paid monthly

#### 13D Tax to be paid monthly 13D Tax to be paid monthly > > (1) A betting operator is liable to pay point of consumption tax for each month of the amount specified in this section. > > > (2) For any month of a financial year before the qualifying month, if any, the amount is nil. > > > (3) For the qualifying month of a financial year, the amount is 15% of the difference between— > > > > > (a) the net NSW wagering revenue of the betting operator for the period starting on 1 July in the financial year and ending on the last day of the qualifying month, and > > > > > (b) $1,000,000. > > > (4) For any month of a financial year after the qualifying month, the amount is— > > > > > (a) if the net NSW wagering revenue of the betting operator for the month is nil or a negative amount—nil, or > > > > > (b) in any other case—15% of the net NSW wagering revenue of the betting operator for the month. > > > (5) If point of consumption tax is payable in relation to a month, the tax is to be paid within 21 days after the end of that month. > > > (6) In this section, qualifying month, in relation to a financial year, for a betting operator, means the first month of the financial year in which the net NSW wagering revenue of the betting operator for the period starting on 1 July in the financial year and ending on the last day of the month is more than $1,000,000. > > **s 13D:** Ins 2018 No 69, Sch 1 \[4\]. Am 2022 No 32, Sch 1\[9\].