159Gaming machine tax

159 Gaming machine tax (1) Gaming machine tax is payable on the gross revenue in relation to the operation of gaming machines each tax period, whether or not the operation is lawful. (2) However, for a licensee that is a club, gaming machine tax is payable in relation to the gross revenue from the operation of gaming machines at each authorised premises of the licensee. (3) The rate at which gaming machine tax is payable in relation to a tax period is worked out for each month within the tax period at the prescribed percentage for the month.

prescribed percentage, for a month, means— (a) in relation to a licensee that is a club— (i) for the part of the gross revenue of each authorised premises of the licensee for the month that is $25 000 or less—nil; and (ii) for the part of the gross revenue of each authorised premises of the licensee for the month that is more than $25 000 but less than $50 000—17%; and (iii) for the part of the gross revenue of each authorised premises of the licensee for the month that is $50 000 or more but less than $625 000—21%; and (iv) for the part of the gross revenue of each authorised premises of the licensee for the month that is $625 000 or more—23%; or (b) in relation to a licensee that is a not a club—25.9%; or (c) in any other case—100%.