QLDIn ForceAct
Casino Control Act 1982
sec.129Overpayments of casino tax
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### sec.129 Overpayments of casino tax
This section applies if the amount paid by a person as casino tax for a month before the enactment of the Casino Control Amendment Act 1996 is more than the amount payable, after the commencement of that Act, for the month.
The Minister may, in relation to the amount of the difference (the overpaid amount ) between the amounts mentioned in subsection (1), either—
pay to the person an amount equal to the overpaid amount; or
for amounts of casino tax payable by the person after the enactment of the Casino Control Amendment Act 1996 , credit the person with an amount equal to the overpaid amount.
s 129 prev s 129 ins 1995 No. 6 s 19
exp 29 September 1995 (see prev s 129(2))
pres s 129 ins 1996 No. 69 s 10
(sec.129-ssec.1) This section applies if the amount paid by a person as casino tax for a month before the enactment of the Casino Control Amendment Act 1996 is more than the amount payable, after the commencement of that Act, for the month.
(sec.129-ssec.2) The Minister may, in relation to the amount of the difference (the overpaid amount ) between the amounts mentioned in subsection (1), either— pay to the person an amount equal to the overpaid amount; or for amounts of casino tax payable by the person after the enactment of the Casino Control Amendment Act 1996 , credit the person with an amount equal to the overpaid amount.
- (a) pay to the person an amount equal to the overpaid amount; or
- (b) for amounts of casino tax payable by the person after the enactment of the Casino Control Amendment Act 1996 , credit the person with an amount equal to the overpaid amount.