115CCalculating duty and levies

115C Calculating duty and levies

115C Calculating duty and levies

(1) In calculating duty and levies payable under this Part that are based on the revenue of a casino, casino revenue includes all revenue from the face value of wagers placed, including wagers placed by means of complimentary chip purchase vouchers or reward points.

(2) For subsection (1), casino revenue does not include the face value of chips issued for use—

(a) in a tournament, or

(b) for training purposes.

s 115C: Ins 2022 No 36, Sch 1[85].