Northern Territory regulation

GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015

In ForceNT

Jurisdiction

Northern Territory

Collection

regulation

Plain English Summary

3/10 complexity

These Regulations set practical rules for collecting the gaming‑machine community benefit levy under the Gaming Machine Act. They tell who must pay under the applied provisions, require payment by the tenth business day of each month, fix the levy at 10% and prescribe a 5% late‑payment penalty plus an order for crediting payments. The rules rely on the Gaming Machine Regulations for payment methods, so affected gaming‑machine payers must follow those timing, rate and payment‑priority requirements.

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GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015

NORTHERN TERRITORY OF AUSTRALIA GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015 As in force at 1 July 2015 Table of provisions Part 1 Preliminary 1 Citation ............................................................................................ 1 Part 2 Gaming machine community benefit levy 2 Meaning of applied provision ........................................................... 1 3 Prescribed day................................................................................. 1 4 Prescribed manner of payment........................................................ 1 5 Prescribed percentage .................................................................... 1 6 Penalty for late payment .................................................................. 2 ENDNOTES

NORTHERN TERRITORY OF AUSTRALIA

As in force at 1 July 2015

GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015 Regulations under the Gaming Control Act 1993 Part 1 Preliminary 1 Citation These Regulations may be cited as the Gaming Control (Taxes and Levies) Regulations 2015. Part 2 Gaming machine community benefit levy 2 Meaning of applied provision A reference in these Regulations to an applied provision is a reference to that provision of the Gaming Machine Act 1995 as applied by section 35A of the Gaming Control Act 1993. 3 Prescribed day (1) For applied sections 144(1), 150(2), 152(1) and 153(1) and (2), the prescribed day in a month is the tenth business day in the month. (2) In this regulation: business day means a day that is not a Saturday, Sunday or public holiday. 4 Prescribed manner of payment For applied section 150(2), the prescribed manner of payment is the manner prescribed by the Gaming Machine Regulations 1995 for section 150(2) of the Gaming Machine Act 1995. 5 Prescribed percentage For applied section 150(3), the prescribed percentage is 10%.

Part 2 Gaming machine community benefit levy Gaming Control (Taxes and Levies) Regulations 2015 2 6 Penalty for late payment (1) For applied section 153(1)(a), the prescribed percentage is 5%. (2) For applied section 153(1)(b), the amount is to be credited in the following order of priority: (a) firstly – the gaming machine community benefit levy; (b) secondly – penalties under applied section 153(1)(a). (3) For applied section 153(2), the prescribed manner of payment is the manner prescribed by the Gaming Machine Regulations 1995 for section 153(2) of the Gaming Machine Act 1995.

ENDNOTES Gaming Control (Taxes and Levies) Regulations 2015 3 ENDNOTES 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION Gaming Control (Taxes and Levies) Regulations (SL No. 20, 2015) Notified 1 July 2015 Commenced 1 July 2015 3 GENERAL AMENDMENTS General amendments of a formal nature (which are not referred to in the table of amendments to this reprint) are made by the Interpretation Legislation Amendment Act 2018 (Act No. 22, 2018) to: rr 1, 2, 4 and 6.

Source text

Sourced from NT Legislation (legislation.nt.gov.au), CC BY 4.0.

1 GAMING CONTROL (TAXES AND LEVIES) REGULATIONS 2015

NORTHERN TERRITORY OF AUSTRALIA

As in force at 1 July 2015