GAMING CONTROL (GAMING MACHINES) REGULATIONS 1995

Liable permit holder - The holder of a permit who is liable under regulation 7(1) (now repealed) to pay gaming machine turnover levy. Despite the repeal of reg 7, the definition remains in reg 2 and is relevant to reg 8, which enforces the levy against “the holder of the permit liable to pay the levy”. The concept therefore survives in the enforcement provisions.

Non‑commercial gaming machine - A gaming machine which, in the opinion of the Director, is of historical or novelty value or interest, is not operated (if at all) for the purposes of gain, and is kept in a private dwelling house or in a museum or like place. This definition is critical because the fee for a permit for such a machine is nil (reg 5(2)), and because the machine may be kept in a private home without operating for gain. The “opinion of the Director” gives the regulator subjective discretion; there is no objective test other than the factors listed.

Quarter - A consecutive period of three months ending with the last days of September, December, March and June respectively. This definition matters for calculating the reduced fee for part‑year applications under reg 5(3). The fee is reduced “in inverse proportion to the number of quarters or parts of quarters remaining”. The precise arithmetic is ambiguous (see Gotchas), but the quarter boundaries set the period for the fee discount.

Trust account - The trust account opened by the Treasurer pursuant to section 50 of the Gaming Control Act 1993. The regulations provide the administrative framework: the Treasurer may appoint trustees (reg 9) and funds may be applied to eligible non‑profit associations (reg 10). The trust account appears to be a hypothecated fund from gaming machine revenues, but the regulations do not specify the source of the funds (presumably levy or other receipts under the Act).

Revenue unit - The fee schedule in reg 5(2) expresses fees in revenue units (55, 230, 55 for the three categories). A revenue unit is defined in separate NT legislation (the Revenue Units Act or similar), not in these regulations. The value changes over time by legislative amendment. The fee for a non‑commercial gaming machine is expressed as “Nil”.

Approved form and approved notice - The Director approves the form of the application and the permit (reg 3(2)(a), reg 4(2)). The Director also determines the size, contents and format of the notice to be displayed under reg 6(3). Displaying a notice in general conformity with the Director’s determination is deemed to be an approved notice (reg 6(6)). This gives the Director control over the content of consumer information.

Director - The Director of Gaming (the precise title is not defined in these regulations but is drawn from the parent Act). The Director is the primary decision‑maker: granting permits, imposing conditions, approving notice formats, forming opinions on non‑commercial machines, and, where the enforcement provisions treat the Director as the Commissioner for levy purposes (reg 8(d)).

Commissioner - The Commissioner of Territory Revenue as defined in section 3(1) of the Taxation Administration Act 2007. Used only in reg 8 to bring the taxation enforcement machinery to the gaming machine turnover levy.

Specified associations - Non‑profit associations whose activities are charitable, benevolent or philanthropic and of benefit to the community. Regulation 10 provides that trust account funds may be applied to such associations even if their benefits are not restricted to a local area. This expands the class of eligible recipients beyond local community groups.

Permit holders - The regulations directly govern any person or organisation who holds a permit under section 49 of the Gaming Control Act. This includes clubs, hotels, casinos, community venues and museums that operate gaming machines. They must comply with the conditions imposed by the Director, display notices, restrict redemptions to goods or services only, and pay the turnover levy. The compliance burden falls most heavily on commercial operators who must design their redemption systems around the prohibition on cash, and must obtain the Director’s consent to the scale and method of dispensing goods or services. The cost of compliance includes the permit fee (up to 230 revenue units annually per machine category), the cost of designing and printing approved notices, record‑keeping for levy purposes, and potential legal costs if the Director imposes or varies conditions during the permit year.

Applicants for a permit - Any person may apply for a permit (reg 3(1)). The application must be in the approved form, accompanied by documentary evidence as required by the Director, and the prescribed fee (reg 3(2)). The Director may grant the application subject to conditions or refuse it (reg 4(1)). There is no right of internal or external review specified in these regulations (the parent Act may provide one). The regulations also affect renewing applicants, who must apply no later than 30 days before the end of the financial year (reg 5(1)). A late application could result in a lapse of the permit and the inability to operate the machine.

Players of gaming machines - Players who wish to redeem credits are compelled to accept goods, services or vouchers. They cannot receive cash, not even as a difference between the credit value and the value of the goods supplied (reg 6(5)). This is a significant restriction on a consumer’s freedom to choose the form of payout. It also creates an incentive for permit holders to value goods or services at inflated prices to minimise the net value of redemptions, since any over‑valuation is effectively a reduction in the payout to the player. Players are also affected by the notice requirement: they are entitled to see the scale and method of dispensing displayed conspicuously (reg 6(3)), but the regulation does not give the player a private right of action if the notice is missing or inaccurate.

Trustees appointed by the Treasurer - The Treasurer may appoint persons as trustees to advise on rules and procedures for administering trust account funds and to administer those funds (reg 9(1)). Trustees hold office for a term of up to three years and may be reappointed (reg 9(2)). This creates a small administrative class of appointees whose decisions affect the allocation of funds to non‑profit associations. The regulations do not specify qualifications, remuneration, or removal grounds for trustees.

Non‑profit associations - Organisations that are charitable, benevolent or philanthropic and benefit the community may receive funds from the trust account. Regulation 10 clarifies that such associations need not be restricted to a local area. This expands the potential pool of recipients and avoids a narrow reading of section 50(b) of the Act. However, the regulation does not obligate the Treasurer or trustees to distribute funds to any particular association; it only provides an empowering rule.

The Director, Treasurer and Commissioner - The Director exercises significant discretion over permits and notices. The Treasurer appoints trustees and has an overarching role in approving rules and procedures for the trust account. The Commissioner of Territory Revenue (or the Director acting as Commissioner) enforces the turnover levy via the Taxation Administration Act.

Secondary economic effects - The prohibition on cash redemptions affects the broader market for goods and services in venues with gaming machines. It channels spending into whatever goods or services the permit holder offers, which may displace other consumer choices. The trust account mechanism effectively transfers a portion of gaming machine revenue (the levy, plus any other trust account receipts) to non‑profit associations chosen by trustees, which is a form of government‑directed redistribution that favours particular community sectors.

Duty to allow entry and inspection - Every permit holder must allow a gaming inspector or a person authorised in writing by the Director to enter any place (including a public place) where the gaming machine is kept, used, maintained or repaired, and to inspect the place and the machine (reg 4(6)(a)). This is an automatic condition of the permit. It imposes a compliance burden of continuous access and potential interruption to operations. There is no requirement for a warrant or reasonable suspicion; the right of entry is broad and unqualified in the text.

Duty to obtain Director’s consent for scale and method of goods/services - The permit holder must obtain the consent of the Director to the scale of, and method of dispensing or providing, the goods or services or vouchers relating to the gaming machine (reg 4(6)(b)). This means the operator cannot unilaterally decide what goods to offer or how to give them out; the Director must approve the commercial arrangement. The Director may also amend or revoke conditions (reg 4(5)), which could require the operator to redesign its redemption system mid‑year.

Duty to display an approved notice - The holder of a permit who operates a gaming machine must have affixed on or in close proximity to it an approved notice displayed conspicuously, setting out the scale and method of dispensing or providing goods, services or vouchers (reg 6(3)). The Director determines the size, contents and format of the notice (reg 6(6)). Displaying a notice in general conformity with the Director’s determination is deemed approved. Non‑compliance is an offence with a maximum penalty of 4 penalty units.

Duty to dispense goods/services in accordance with the approved scale and method - The holder must dispense or provide the goods, services or vouchers in accordance with the scale and method referred to in the notice (reg 6(4)(a)). This creates a binding obligation that the goods offered in practice match the notice. If the notice says a player gets a toaster for 50 credits, the holder must deliver that.

Prohibition on exchanging, bartering or trading goods/services/vouchers - The holder must not exchange, barter or trade any goods, services or vouchers resulting from the use of a machine by a player (reg 6(4)(b)). This prevents secondary commercial exploitation of the redemption stream by the permit holder. For example, the permit holder cannot buy back vouchers from players at a discount and then resell them.

Prohibition on providing cash or cash equivalent - It is an offence for a person to provide cash, any sort of cash benefit or cash award, or to make up in cash the difference between goods provided and the credit value (reg 6(5)). This applies not only to the permit holder but to any person. The prohibition is absolute; there is no exception for small amounts or convenience.

Player’s right to redeem credits - The player of a gaming machine wishing to redeem credits “shall accept, in exchange, goods or services or vouchers” (reg 6(1)). This is phrased as a duty on the player to accept goods, but it implies a corresponding right to receive them. The player cannot demand cash; the only lawful redemption is goods or vouchers. The player also has the right to see the approved notice, though no private enforcement mechanism is provided.

Director’s powers - The Director has the right to grant or refuse permits, impose conditions, amend or revoke conditions, require documentary evidence, determine the form of permits and notices, and exercise discretion regarding non‑commercial gaming machine classification. The Director must have regard to any written directions of the Minister when considering applications or amending conditions (reg 4(4), (5)). These Ministerial directions are not published in the regulations, so permit holders face uncertainty about what criteria the Director will apply.

No right of appeal specified in the regulations - The regulations do not set out a right to internal review or external merits review of the Director’s decisions. This is a significant gap. A disappointed applicant or a permit holder whose conditions are varied unfavourably would have to rely on judicial review or any review rights in the parent Act. The practical effect is that the Director’s decisions are effectively final and binding in the absence of a statutory review pathway within the regulations.

Offences under regulation 6 - Three distinct offences are created, each carrying a maximum penalty of 4 penalty units (the value of a penalty unit is set by NT legislation and as of 2020 was $154, making the maximum fine $616). The offences are:

• Failure to display an approved notice (reg 6(3)).
• Failure to dispense goods/services/vouchers in accordance with the scale and method (reg 6(4)(a)).
• Exchanging, bartering or trading goods/services/vouchers (reg 6(4)(b)).
• Providing or causing to be provided cash, cash benefit or cash award in relation to the use of a gaming machine, including making up the difference in value between goods and credit value (reg 6(5)).

The maximum penalty of 4 penalty units is relatively modest. This may reflect the regulatory nature of the offences or the view that the real deterrent is the potential loss of the permit. However, the low maximum penalty also reduces the risk of non‑compliance for operators who may treat the fine as a cost of doing business, particularly if the Director rarely prosecutes.

Enforcement of the gaming machine turnover levy - Regulation 8 is the principal enforcement mechanism for the levy. It applies the Taxation Administration Act 2007 “with the necessary changes” as if:

• the levy were a duty payable under a taxation law
• a return under these regulations were a return required under a taxation law
• the holder of the permit liable to pay the levy were a person liable to pay duty under a taxation law
• the Treasurer or the Director were the Commissioner of Territory Revenue.

This imported regime gives the government powerful collection tools: assessment, default assessment, garnishee notices, seizure of property, penalty tax for late payment, and prosecution for evasion. The procedural protections of the Taxation Administration Act (such as objection and review rights) also apply. The effect is that levy non‑compliance is treated more seriously than the regulatory offences under reg 6, with potentially much higher financial and legal consequences.

Director’s power to refuse or condition permits - While not a direct penalty, the Director’s ability to refuse an application (reg 4(1)(b)) or to amend or revoke conditions (reg 4(5)) is a powerful enforcement lever. A permit holder who breaches conditions or fails to pay levy may face variation of their permit conditions (e.g., tightened redemption rules) or even revocation of the permit (if the power exists under the parent Act). The regulations do not expressly provide for suspension or cancellation, so these powers must be found in the Gaming Control Act.

No automatic penalty for permit expiry or late renewal - The regulations do not create an offence for operating a gaming machine after a permit expires. However, operating without a permit would be an offence under the parent Act, not these regulations. The regulations simply require renewal applications 30 days before the end of the financial year (reg 5(1)). If the application is late, the Director could refuse to renew, effectively closing down the operation.

Penalty units and revenue units - Both penalty units and revenue units are used in the regulations. Penalty units are set by the Penalty Units Act (NT), and revenue units by the Revenue Units Act (NT). The regulations do not fix monetary amounts directly, so the dollar amount of fines and fees changes automatically when those external Acts are amended. This creates predictability for the government but uncertainty for operators who must track current unit values.

No criminal penalty for levy evasion under these regulations - The levy enforcement regime treats non‑payment as a civil taxation debt rather than a criminal offence under the regulations. However, the Taxation Administration Act may impose penalties for making false returns, which could be prosecuted as an offence under that Act.

Gaming Control Act 1993 (NT) - These regulations are made under the Gaming Control Act 1993. The parent Act establishes the gaming machine permit system (section 49), the trust account (section 50), and the general regulatory framework. The regulations fill in the procedural details. Any inconsistency between the regulations and the Act would be resolved in favour of the Act. The regulations refer to “the Act” without specifying the exact year, but the endnotes confirm the parent is the Gaming Control Act 1993. Important cross‑references: section 49(1)(a), (b), (c) define the purposes for which a permit may be granted: these are not further elaborated in the regulations but likely cover different types of venues or machines. The trust account under section 50 is the account administered under reg 9 and reg 10.

Taxation Administration Act 2007 (NT) - Regulation 8 directly imports the Taxation Administration Act for the enforcement of the gaming machine turnover levy. This means the levy is treated as a taxation debt with all the collection and objection powers under that Act. The Commissioner of Territory Revenue is the key official, but the regulations allow the Treasurer or the Director to step into that role. The interaction creates a hybrid regime: the levy is not a tax in the ordinary sense but is enforced as if it were. This gives the government access to powerful recovery tools that do not exist for regulatory fines. The practical effect is that a permit holder who falls behind on levy payments may face garnishee orders, property seizure, and default assessments without the need for a court order (depending on the provisions of the Taxation Administration Act).

Liquor Act 2019 (NT) - Regulation 6(2) provides that where goods redeemed from a gaming machine include liquor, the liquor must be dispensed or provided in accordance with the conditions of a licence under the Liquor Act 2019. This cross‑reference means that a permit holder who is not also a liquor licensee cannot lawfully dispense alcohol as a redemption prize if the liquor licence conditions prevent it. An amendment in 2019 replaced the earlier reference to the Liquor Act (which was repealed) with the current Liquor Act 2019. The interaction imposes an additional compliance burden: the permit holder must ensure that its liquor licence (if any) covers the redemption of alcohol, and that the method of dispensing (for example, limited hours, responsible service obligations) is consistent with both the gaming notice and the liquor licence conditions.

Licensing (Repeals and Consequential Amendments) Act 2014 - This Act amended various definitions and references in the regulations, particularly to replace references to “Director‑General” with “Director” (see endnotes). The 2014 amendments also affected regs 2, 3, 4, 5, 6, 7 and 8, though many of those were subsequently further amended. The practical effect is that the decision‑maker under the regulations is now the Director rather than the Director‑General.

Licensing (Director‑General) Repeal Act 2020 - This Act repealed regulation 7 and further amended definitions in reg 2 and references in regs 3, 4, 6 and 8. Regulation 7 previously dealt with returns for the gaming machine turnover levy. Its repeal means that the requirement to lodge returns is now presumably found elsewhere , either in the Taxation Administration Act (which is incorporated by reg 8) or in the parent Act. The repeal creates a gap in the text: the term “liable permit holder” in reg 2 still refers to regulation 7(1), which no longer exists. This definition is technically inoperative but is still in the text.

Interpretation Legislation Amendment Act 2018 - This Act made general amendments of a formal nature to regulations 1, 2, 6, 7 and 8. These are described as “general amendments of a formal nature”, likely including updates to citation forms and legislative references. They do not change substantive obligations.

Revenue Units Act (NT) and Penalty Units Act (NT) - These external Acts determine the dollar value of revenue units and penalty units used in the regulations. An amendment in 2006 (Treasury Legislation Amendment (Revenue Units) Regulations 2006) updated the fee amounts in reg 5(2). Further amendments in 2009 (Fees and Charges Amendment Regulations 2009) changed the revenue unit values again. The fluctuations in unit values affect the real cost of permits year on year.

No direct interaction with Commonwealth laws - The regulations do not reference any Commonwealth legislation. However, the operation of gaming machines may be indirectly affected by Commonwealth taxation laws (e.g., GST on goods redeemed), anti‑money laundering obligations, or the Interactive Gambling Act 2001 (Cth) if the machines have online components. None of these are addressed in the regulations.

The Gaming Control (Gaming Machines) Regulations were originally made as SL No. 8 of 1995, notified on 5 April 1995 and commenced on that date. They have been amended nine times (excluding formal reprints) up to the consolidation date of 14 April 2020.

SL No. 39 of 1995 - Amendment of Gaming Control (Gaming Machines) Regulations, notified 19 December 1995, commenced 1 January 1996. This amendment inserted transitional provisions (see endnote 3) and made changes to regulation 7 (the return provision, since repealed). The exact nature of the transitional provisions is not reproduced in the text beyond the reference.

Treasury Legislation Amendment (Revenue Units) Regulations 2006 (SL No. 33 of 2006) - Notified 18 October 2006, commenced same day. This amendment updated the fee amounts in regulation 5 to reflect changes in revenue unit values, and also amended regulation 7 and regulation 6 (for consistency with the new unit values). The shift to revenue units allowed future adjustments without amending the regulations.

Revenue Law Reform (Budget Initiatives) Act 2008 (Act No. 23 of 2008) - Assented 30 June 2008, with staggered commencement. Part 1 and sections 3, 12(1), 18 and 19 commenced 1 January 2008; sections 7, 10 and 11(1) commenced 6 May 2008; remainder 1 July 2008. This Act amended regulation 2 (definition of “Commissioner”) to replace the previous definition with a reference to the Commissioner of Territory Revenue as defined in the Taxation Administration Act 2007. It also amended regulation 8 to reflect the new taxation enforcement regime.

Fees and Charges Amendment Regulations 2009 (SL No. 34 of 2009) - Notified 14 December 2009, commenced 1 January 2010. This amended regulation 5 to adjust the fee amounts in revenue units (the values of 55, 230 and 55 revenue units date from this amendment).

Penalties Amendment (Miscellaneous) Act 2013 (Act No. 23 of 2013) - Assented 12 July 2013, commenced 28 August 2013. This amended regulation 6 (increasing the maximum penalty from 2 to 4 penalty units for the offences under reg 6(3), (4)(b) and (5)? Actually the text shows reg 6(3) and (4)(b) and (5) each have “Maximum penalty: 4 penalty units”. The 2013 amendment may have increased the penalty from the earlier level. It also amended regulation 7 (now repealed).

Licensing (Repeals and Consequential Amendments) Act 2014 (Act No. 44 of 2014) - Assented 5 December 2014, commenced 1 January 2015. This was a consequential amendment following the restructuring of the licensing portfolio. It amended regulations 2, 3, 4, 5, 6, 7, 8, 9 and 10 to replace references to “Director‑General” with “Director”, reflecting the abolition of the Director‑General role. It also made other updating changes.

Liquor Act 2019 (Act No. 29 of 2019) - Assented 3 September 2019, commenced 1 October 2019. This Act amended regulation 6(2) to replace the reference to the former Liquor Act with the current Liquor Act 2019.

Licensing (Director‑General) Repeal Act 2020 (Act No. 4 of 2020) - Assented 9 March 2020, commenced 14 April 2020. This Act repealed regulation 7 entirely and made consequential amendments to the definitions in regulation 2 and to regulations 3, 4, 6 and 8. The repeal of regulation 7 removed the obligation to lodge returns under these regulations, but the levy enforcement regime (reg 8) remained intact by incorporating the Taxation Administration Act.

Interpretation Legislation Amendment Act 2018 (Act No. 22 of 2018) - This Act made general amendments of a formal nature to regulations 1, 2, 6, 7 and 8. The amendments are not detailed in the endnotes but are described as formal (e.g., updating legislative references, standardising language).

The cumulative effect of these amendments is to shift the regulatory scheme from a self‑contained return and fee model to one that relies on the Taxation Administration Act for levy enforcement, update fee amounts through the revenue unit system, and streamline the delegated decision‑maker from the Director‑General to the Director.

The text of the regulations as provided does not include any reference to court decisions or tribunal rulings. The endnotes and the regulations themselves do not cite any case law. There is no litigation history embedded in the source document. This does not mean there have been no disputes; it simply means the authorised reprint does not include a case note or annotation. A practitioner would need to search the Northern Territory Supreme Court, the Local Court, and the Northern Territory Civil and Administrative Tribunal (NTCAT) for decisions involving these regulations. Likely areas of litigation could include judicial review of the Director’s refusal of a permit, challenges to conditions imposed under reg 4, interpretation of the redemption prohibitions (e.g., what constitutes a “cash benefit”), levy disputes under the Taxation Administration Act, and challenges to the appointment or actions of trustees.

Given that the scheme is relatively small in scope and the penalties are low (4 penalty units), there may be few contested cases. The absence of reported litigation suggests that compliance issues are resolved administratively or through the Taxation Administration Act objections process rather than through court proceedings. However, the Director’s broad discretion and the absence of an express review right in the regulations create potential for judicial review claims based on procedural fairness or unreasonableness.

The practitioner should also check for any cases under the parent Act that interpret the permit system, especially sections 49 and 50, as those would affect how the regulations are applied.

1. Inverse proportion fee reduction ambiguity - Regulation 5(3) states that where a first application for a permit is made other than during the first quarter, the fee shall be reduced “in inverse proportion to the number of quarters or parts of quarters remaining”. The phrase “inverse proportion” is mathematically misleading. If three quarters remain, inverse proportion would suggest a reduction factor of 1/3, meaning the fee is reduced by 1/3 (i.e., pay 2/3). But the more logical reading is that the fee should be reduced in direct proportion to the remaining time (i.e., pay 3/4 if three quarters remain). The term “inverse” likely is a drafting error, but a literal reading would produce an absurd result. The practical risk is that the Director may apply one interpretation and the operator another, leading to a dispute over fee amount. The safe approach is to pay the higher amount and seek a refund or to request a written ruling before paying.

2. Repealed regulation 7 still referenced in definition - Regulation 2 defines “liable permit holder” as “the holder of a permit liable under regulation 7(1) to pay gaming machine turnover levy.” Regulation 7 was repealed by Act No. 4 of 2020 on 14 April 2020, the same date as the consolidation. The definition therefore refers to a provision that no longer exists. This is a technical defect. The definition likely still functions because the concept of the levy is imposed by the parent Act, and reg 8 still refers to “the holder of the permit liable to pay the levy”. However, the cross‑reference is broken and could cause confusion in enforcement proceedings.

3. No cash - zero tolerance - Regulation 6(5) makes it an offence to provide or cause to be provided “cash or any sort of cash benefit or cash award (including making up in cash the difference in value between any goods and services provided and the value of the redeemable credits)”. This is absolute in its terms. There is no de minimis exception for a few cents difference. If a machine registers 101 credits and the goods are valued at 100 credits, the operator cannot give the player one dollar. The operator must either offer goods worth exactly 101 credits or lose the one credit. This imposes a practical burden of precision in redemption systems.

4. Director’s consent to scale of goods - ongoing supervision - Regulation 4(6)(b) requires the permit holder to obtain the Director’s consent to the scale of, and method of dispensing or providing, the goods or services. This is not a one‑off requirement; the Director may later amend or revoke conditions (reg 4(5)). Therefore, a permit holder who changes its redemption offerings (e.g., substituting a lower‑cost item) may need fresh consent. There is no threshold for a “material” change; any change could require a new consent. This creates regulatory lag and costs.

5. Notice must be in “general conformity” - not exact conformity - Regulation 6(6) says a permit holder who displays a notice in “general conformity” with the Director’s determination is taken to have displayed an approved notice. This gives some latitude but also uncertainty: what is “general” conformity? If the Director’s determination specifies exact font size, wording and colour, a notice that uses a slightly different font may be held not to be in general conformity. The prudential approach is to follow the determination exactly, even though the regulation uses the more flexible language.

6. Renewal deadline is 30 days before year end, not 30 days after start - Regulation 5(1) requires renewal applications to be made “not later than 30 days before the end of that financial year”. For the NT financial year ending 30 June, the deadline is 31 May. Missing this deadline means the permit expires. There is no grace period. The Director could refuse to accept a late application or treat it as a new application, with full fee and documentation requirements.

7. Trust account distribution to non‑profit associations - no local area restriction removed, but no entitlement - Regulation 10 says funds may be applied to a non‑profit association even if its benefits are not restricted to a local area. This expands eligibility but creates no right to receive funds. The decision is at the discretion of the Treasurer or trustees. This could lead to political favouritism or capture by well‑connected associations. There is no transparent criteria in the regulations for distribution.

8. Minister’s directions not published - The Director, in considering applications or amending conditions, “shall have regard to any written directions of the Minister” (reg 4(4), (5)). These directions are not set out in the regulations or necessarily published. A permit holder cannot know what policy considerations the Director is bound to consider. This creates uncertainty in predicting the outcome of an application or a variation.

9. No private right of action for players - The regulations create offences for which the government prosecutes. A player who receives an incorrect notice or is offered improper goods has no express right to sue the permit holder for breach of statutory duty. The regulatory regime is public law only.

10. Levy enforcement through taxation powers - reversed onus? - By applying the Taxation Administration Act, the government can issue a default assessment if no return is lodged. The onus shifts to the permit holder to challenge the assessment. This is a powerful tool that can impose large debts quickly if returns are not lodged. A permit holder who is unaware of the levy obligations could face a default assessment with penalty.

Step 1: Determine whether a permit is needed - Identify if the activity involves a gaming machine as defined in the Gaming Control Act. If the machine qualifies as a non‑commercial gaming machine (historical or novelty value, not operated for gain, kept in a private dwelling or museum), the permit fee is nil, but a permit is still required. Apply regardless using the approved form and seek the Director’s opinion that the machine is non‑commercial.

Step 2: Complete the application - Obtain the approved form from the Director. Complete it in writing, providing all required documentary evidence (reg 3(2)(a), (b)). The Director may request additional evidence; provide it promptly. The application must be accompanied by the prescribed fee (reg 3(2)(c)). Calculate the fee correctly: for a commercial machine, identify which purpose in section 49(1)(a), (b) or (c) of the Act applies to the machine and pay the corresponding fee in revenue units. If applying partway through a financial year, calculate the reduced fee. Due to the inverse proportion ambiguity, seek the Director’s written confirmation of the applicable fee before paying, or pay the full fee and request a refund for the unused quarters. Attach evidence of the machine’s nature and proposed location.

Step 3: Lodge the application - Submit the application at least 30 days before the intended start of operation if it is a first application (for part‑year), or for renewal, no later than 30 days before the end of the financial year (reg 5(1)). Keep a copy with date stamp evidence.

Step 4: Await the Director’s decision - The Director may grant the application with conditions or refuse it (reg 4(1)). If conditions are imposed, review them carefully. The permit will be in the approved form (reg 4(2)). If refused, the Director must give notice (reg 4(3)) - consider seeking reasons and exploring any review rights under the parent Act.

Step 5: Comply with mandatory permit conditions - The permit automatically includes conditions under reg 4(6): (a) allow entry and inspection by gaming inspectors or authorised persons; (b) obtain the Director’s consent to the scale and method of dispensing or providing goods, services or vouchers. If not already obtained during the application process, apply separately for that consent before offering any redemptions.

Step 6: Design and display the approved notice - Determine from the Director the required size, contents and format of the notice (reg 6(6)). Display the notice on or in close proximity to the gaming machine in a conspicuous position (reg 6(3)). Ensure the notice accurately sets out the scale and method of dispensing goods, services or vouchers. An approved notice must be displayed at all times; failure to do so is an offence.

Step 7: Operate the redemption system correctly - Ensure that players who redeem credits are given goods, services or vouchers, not cash (reg 6(1)). The goods must be dispensed exactly in accordance with the scale and method on the notice (reg 6(4)(a)). Do not exchange, barter or trade any goods, services or vouchers resulting from a player’s use (reg 6(4)(b)). If providing liquor as a redemption, ensure the operator holds a liquor licence and dispenses in accordance with its conditions (reg 6(2)). Never provide cash, cash benefits or cash awards, and do not make up the difference in value between goods provided and the credit value (reg 6(5)). Train staff on these prohibitions.

Step 8: Maintain levy compliance - The holder of a permit liable to pay gaming machine turnover levy must comply with the return and payment requirements. Although regulation 7 (return provision) has been repealed, the levy still exists under the parent Act and is enforced via reg 8 and the Taxation Administration Act. The permit holder must file returns as required by the parent Act or as directed by the Director/Commissioner, keep records of turnover and levy calculations, and pay the levy on time. The Taxation Administration Act allows default assessments and penalties for non‑compliance. Seek professional advice on the levy rate and due dates.

Step 9: Monitor changes in conditions - The Director may amend or revoke permit conditions at any time (reg 4(5)), but must have regard to any Ministerial directions. The permit holder should maintain current correspondence with the Director and respond promptly to any notice of variation. If the Director’s consent to the scale of goods is varied, update the notice accordingly.

Step 10: Plan for renewal - Permit valid for the financial year only (reg 5(1)). Submit a renewal application not later than 30 June (or 31 May, being 30 days before 30 June). Use the then‑current fee. Do not assume automatic renewal; the Director must consider each renewal.

Step 11: Engage with trust account matters (if applicable) - If the permit holder is a non‑profit association seeking trust account funds, note that the Treasurer may appoint trustees to administer those funds (reg 9). Applications for funding should be made to the trustees in the manner they prescribe. Regulation 10 clarifies that associations need not be limited to a local area, but no set application process is provided. Inquire directly with the Treasurer’s office.

Step 12: Keep records of all compliance steps - Maintain copies of the application, permit, Director’s consents, approved notice, receipts for fee payments, levy returns and proof of payment, and any correspondence with the Director. These records may be needed for inspection (reg 4(6)(a)) or for defence in any prosecution.