27Prescribed profit

27 Prescribed profit For the purposes of section 3.4A.18(2) of the Act, the prescribed profit is the amount calculated in accordance with the following formula— where— A is the financial benefit a person has received, or is entitled to receive, for a gaming machine entitlement transferred in accordance with the gaming machine entitlement allocation and transfer rules; and B is the money paid, or agreed to be paid, by a person for a gaming machine entitlement at the time the gaming machine entitlement was acquired in accordance with the gaming machine entitlement allocation and transfer rules.