sec.99Suspension of gaming machine licence for non-payment of gaming machine tax, levy or penalty

### sec.99 Suspension of gaming machine licence for non-payment of gaming machine tax, levy or penalty This section applies if the amount (the required amount ) a licensee is, under section 317 (1) , required to ensure is received by the commissioner for a month is not received by the commissioner on or before the due date for payment of the amount. This section also applies if the amount of an instalment (also the required amount ) a licensee is, because of a direction given to the licensee under section 317 (2) , required to ensure is received by the commissioner is not received by the commissioner on or before the due date for payment of the amount. The commissioner may suspend the licensee’s gaming machine licence. The suspension— must be effected by written notice (a suspension notice ) given to the licensee with a notice to show cause (an associated show cause notice ) issued to the licensee under section 97 (2) ; and operates immediately the suspension notice is given; and continues to operate until the associated show cause notice is finally dealt with. The suspension notice must be accompanied by an information notice for the decision to suspend the licence. The associated show cause notice must be a notice for which the ground for cancellation or suspension on which the notice is based is the ground that the licensee has failed to comply with section 317 , and the ground must relate to the same omission as the suspension under subsection (3) relates. Despite subsection (4) (c) , if, before the associated show cause notice is finally dealt with, the outstanding amount for the required amount is received by the commissioner, or arrangements for payment of the outstanding amount satisfactory to the commissioner are entered into between the commissioner and licensee, the suspension of the gaming machine licence is cancelled. The cancellation of a suspension under subsection (6) takes effect on receipt by the commissioner of the outstanding amount, or the entering into of the arrangements for payment of the outstanding amount. In this section— due date for payment , for the required amount mentioned in subsection (1) , means— the day on or before which the amount is, under section 317 (1) , required to be received by the commissioner; or if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner. due date for payment , for the required amount mentioned in subsection (2) , means— the day on or before which the amount is, under the direction, required to be received by the commissioner; or if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner. outstanding amount , for the required amount, means the difference between the required amount and any amount received under section 317 (1) by the commissioner, on or before the due date for payment of the required amount. s 99 ins 1999 No. 8 s 28 amd 2002 No. 43 s 55 ; 2008 No. 2 s 35 ; 2012 No. 25 s 109 (1) (sec.99-ssec.1) This section applies if the amount (the required amount ) a licensee is, under section 317 (1) , required to ensure is received by the commissioner for a month is not received by the commissioner on or before the due date for payment of the amount. (sec.99-ssec.2) This section also applies if the amount of an instalment (also the required amount ) a licensee is, because of a direction given to the licensee under section 317 (2) , required to ensure is received by the commissioner is not received by the commissioner on or before the due date for payment of the amount. (sec.99-ssec.3) The commissioner may suspend the licensee’s gaming machine licence. (sec.99-ssec.4) The suspension— must be effected by written notice (a suspension notice ) given to the licensee with a notice to show cause (an associated show cause notice ) issued to the licensee under section 97 (2) ; and operates immediately the suspension notice is given; and continues to operate until the associated show cause notice is finally dealt with. (sec.99-ssec.4A) The suspension notice must be accompanied by an information notice for the decision to suspend the licence. (sec.99-ssec.5) The associated show cause notice must be a notice for which the ground for cancellation or suspension on which the notice is based is the ground that the licensee has failed to comply with section 317 , and the ground must relate to the same omission as the suspension under subsection (3) relates. (sec.99-ssec.6) Despite subsection (4) (c) , if, before the associated show cause notice is finally dealt with, the outstanding amount for the required amount is received by the commissioner, or arrangements for payment of the outstanding amount satisfactory to the commissioner are entered into between the commissioner and licensee, the suspension of the gaming machine licence is cancelled. (sec.99-ssec.7) The cancellation of a suspension under subsection (6) takes effect on receipt by the commissioner of the outstanding amount, or the entering into of the arrangements for payment of the outstanding amount. (sec.99-ssec.8) In this section— due date for payment , for the required amount mentioned in subsection (1) , means— the day on or before which the amount is, under section 317 (1) , required to be received by the commissioner; or if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner. due date for payment , for the required amount mentioned in subsection (2) , means— the day on or before which the amount is, under the direction, required to be received by the commissioner; or if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner. outstanding amount , for the required amount, means the difference between the required amount and any amount received under section 317 (1) by the commissioner, on or before the due date for payment of the required amount. - (a) must be effected by written notice (a suspension notice ) given to the licensee with a notice to show cause (an associated show cause notice ) issued to the licensee under section 97 (2) ; and - (b) operates immediately the suspension notice is given; and - (c) continues to operate until the associated show cause notice is finally dealt with. - (a) the day on or before which the amount is, under section 317 (1) , required to be received by the commissioner; or - (b) if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner. - (a) the day on or before which the amount is, under the direction, required to be received by the commissioner; or - (b) if the commissioner, by written notice given to the licensee before the day mentioned in paragraph (a) , fixes a later day—the later day fixed by the commissioner.