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\[85\].