Part 38Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021

Part 38—Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021 Sch. 7 cl. 38.1 inserted by No. 52/2021 s. 54. 38.1 Payment of taxes and commission (1) Section 6A.4.2, as in force immediately before 15 April 2022, continues to apply in relation to the keno revenue received by a keno licensee before that date. (2) For the purposes of the period beginning on Sunday 10 April 2022, a reference to a week in section 6A.4.2, as in force immediately before 15 April 2022, is taken to be a reference to the period of 5 days ending on Thursday 14 April 2022. 15 April 2022 is the date on which the keno tax provisions in Part 4A of Chapter 6A come into operation—see section 2(2) of the **Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021**. (3) Any prizes payable but not yet paid by a keno licensee before 15 April 2022 that are deducted from the keno licensee's keno revenue for the purposes of determining an amount payable under section 6A.4.2 cannot be taken into account in determining the keno licensee's net keno revenue in respect of any period on or after that date. (4) Section 6A.4A.6 does not apply in relation to any negative amount of keno revenue of a keno licensee arising at any time before 15 April 2022. (5) This clause is in addition to, and does not take away from, section 14(2) of the **Interpretation of Legislation Act 1984**. Sch. 7 cl. 38.2 inserted by No. 52/2021 s. 54. 38.2 Hospitals and Charities Fund and Mental Health Fund A reference in section 6A.4.4(1) to the amount of keno tax paid into the Consolidated Fund includes, in relation to the 2021–22 financial year, amounts paid into the Consolidated Fund in respect of that financial year under section 6A.4.2(2)(a) as in force immediately before 15 April 2022 and as continued under clause 38.1. Sch. 7 cl. 38.3 inserted by No. 52/2021 s. 54. 38.3 Keno tax for 15–30 April 2022 Part 4A of Chapter 6A applies in relation to the period beginning on 15 April 2022 and ending on 30 April 2022 as if that period were a month. Sch. 7 Pt 39 (Heading and cls 39.1, 39.2) inserted by No. 28/2022 s. 125.