sec.317Payment of taxes etc.

### sec.317 Payment of taxes etc. Subject to subsections (2) and (3) , a licensee must ensure that the commissioner receives on or before the day prescribed for each month an amount not less than the total amount of— the monthly gaming machine tax payable by the licensee; and the monthly health services levy payable by the licensee; and the penalty payable by the licensee under section 319 on or before that day; and the gaming machine tax, health services levy or penalty payable by the licensee and remaining unpaid at the end of the day, prescribed under a regulation, of the preceding month. Maximum penalty—200 penalty units. The commissioner may, by written notice given to a licensee, direct the licensee to pay an amount mentioned in subsection (1) by instalments. The licensee must comply with the direction. Maximum penalty—200 penalty units. For the payment of an amount to the commissioner for gaming machine tax, health services levy or penalty under section 319 , the licensee must ensure the payment— is identifiable as being for the licensee’s licensed premises only; and is exclusive of any payment for any other licensee or purpose. Maximum penalty—40 penalty units. Where a payment to the commissioner that does not comply with subsection (4) is made, the commissioner is to determine the licensed premises or purpose for which the payment was made and this Act applies to the payment as if the payment had been made and identified for the licensed premises or purpose so determined. s 317 amd 1992 No. 35 sch; 1993 No. 63 s 2 sch ; 1997 No. 24 ss 49 , 61 sch ; 1999 No. 8 s 101 ; 1999 No. 77 s 128 ; 2000 No. 51 s 77 ; 2001 No. 50 s 12 ; 2004 No. 21 s 57 ; 2005 No. 60 s 36 sch 2 ; 2012 No. 25 s 109 (1) (sec.317-ssec.1) Subject to subsections (2) and (3) , a licensee must ensure that the commissioner receives on or before the day prescribed for each month an amount not less than the total amount of— the monthly gaming machine tax payable by the licensee; and the monthly health services levy payable by the licensee; and the penalty payable by the licensee under section 319 on or before that day; and the gaming machine tax, health services levy or penalty payable by the licensee and remaining unpaid at the end of the day, prescribed under a regulation, of the preceding month. Maximum penalty—200 penalty units. (sec.317-ssec.2) The commissioner may, by written notice given to a licensee, direct the licensee to pay an amount mentioned in subsection (1) by instalments. (sec.317-ssec.3) The licensee must comply with the direction. Maximum penalty—200 penalty units. (sec.317-ssec.4) For the payment of an amount to the commissioner for gaming machine tax, health services levy or penalty under section 319 , the licensee must ensure the payment— is identifiable as being for the licensee’s licensed premises only; and is exclusive of any payment for any other licensee or purpose. Maximum penalty—40 penalty units. (sec.317-ssec.5) Where a payment to the commissioner that does not comply with subsection (4) is made, the commissioner is to determine the licensed premises or purpose for which the payment was made and this Act applies to the payment as if the payment had been made and identified for the licensed premises or purpose so determined. - (a) the monthly gaming machine tax payable by the licensee; and - (b) the monthly health services levy payable by the licensee; and - (c) the penalty payable by the licensee under section 319 on or before that day; and - (d) the gaming machine tax, health services levy or penalty payable by the licensee and remaining unpaid at the end of the day, prescribed under a regulation, of the preceding month. - (a) is identifiable as being for the licensee’s licensed premises only; and - (b) is exclusive of any payment for any other licensee or purpose.