QLDIn ForceAct
Gaming Machine Act 1991
sec.310Monthly taxable metered win
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### sec.310 Monthly taxable metered win
Each month the commissioner must, for the preceding month, make an assessment of the monthly taxable metered win of each licensed premises and, subject to section 323 , the assessment is taken to be the monthly taxable metered win for the premises for the preceding month.
If an assessment is made under subsection (1) by way of an electronic monitoring system installed on the licensee’s licensed premises, the period covered by the assessment—
for the month in which the system is installed—starts when the system first reports data from the premises to the commissioner and ends when the system first reports data from the premises to the commissioner in the next month; and
for each month after the month in which the system is installed—starts when the system first reports data from the premises to the commissioner for the month and ends when the system first reports data from the premises to the commissioner in the next month.
If the electronic monitoring system malfunctions in a way that affects the assessment, the commissioner must ensure the assessment is made in another way decided by the commissioner.
s 310 amd 1992 No. 35 sch; 1993 No. 63 s 11 ; 1997 No. 24 ss 43 , 61 sch ; 1999 No. 8 s 100 ; 1999 No. 77 s 125 ; 2012 No. 25 s 109 (1)
(sec.310-ssec.1) Each month the commissioner must, for the preceding month, make an assessment of the monthly taxable metered win of each licensed premises and, subject to section 323 , the assessment is taken to be the monthly taxable metered win for the premises for the preceding month.
(sec.310-ssec.2) If an assessment is made under subsection (1) by way of an electronic monitoring system installed on the licensee’s licensed premises, the period covered by the assessment— for the month in which the system is installed—starts when the system first reports data from the premises to the commissioner and ends when the system first reports data from the premises to the commissioner in the next month; and for each month after the month in which the system is installed—starts when the system first reports data from the premises to the commissioner for the month and ends when the system first reports data from the premises to the commissioner in the next month.
(sec.310-ssec.3) If the electronic monitoring system malfunctions in a way that affects the assessment, the commissioner must ensure the assessment is made in another way decided by the commissioner.
- (a) for the month in which the system is installed—starts when the system first reports data from the premises to the commissioner and ends when the system first reports data from the premises to the commissioner in the next month; and
- (b) for each month after the month in which the system is installed—starts when the system first reports data from the premises to the commissioner for the month and ends when the system first reports data from the premises to the commissioner in the next month.