36Abolition of duty on transfers of statutory licences or permissions and gaming machine entitlements

#### 36 Abolition of duty on transfers of statutory licences or permissions and gaming machine entitlements 36 Abolition of duty on transfers of statutory licences or permissions and gaming machine entitlements > > (1) On and from 1 July 2016, a statutory licence or permission, or a gaming machine entitlement, is not dutiable property (despite section 11). > > > (2) Subsection (1) does not apply in respect of any transfer or transaction with respect to statutory licences or permissions, or gaming machine entitlements, that occurs before 1 July 2016 and, accordingly, does not affect any requirement to pay duty under this Chapter in respect of the transfer or transaction. > > > (3) In this section— > > > > gaming machine entitlement means a gaming machine entitlement within the meaning of the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127). > > > > statutory licence or permission means a statutory licence or permission under a New South Wales law. > > **s 36:** Rep 2000 No 44, Sch 2 \[14\]. Ins 2006 No 49, Sch 1 \[9\]. Am 2008 No 48, Sch 1 \[6\]; 2008 No 122, Sch 1.1 \[8\]; 2011 No 72, Sch 5.2 \[1\]; 2012 No 46, Sch 1.1 \[1\]; 2013 No 50, Sch 1 \[10\]–\[12\]. Subst 2014 No 37, Sch 1 \[4\].