172BCommunity contribution shortfall tax

172B Community contribution shortfall tax (1) Tax (the community contribution shortfall tax) is imposed on a community contribution shortfall of a licensee that is a club at the rate of 150% for a reporting year. (2) The licensee must pay the community contribution shortfall tax. (3) Community contribution shortfall tax is payable 30 days after the day the licensee receives an assessment under the Control Act, part 6 (Tax administration). (4) If an amount of community contribution shortfall tax is paid, the commission must transfer the amount to the gambling harm prevention and mitigation fund or, if another fund is prescribed by regulation, that fund. community contribution shortfall, for a licensee that is a club in relation to a reporting year, means the amount (if any) by which the licensee’s contribution towards its minimum community contribution falls short.

Part 13 Notification and review of decisions Part 13 Notification and review of decisions 173 Meaning of reviewable decision—pt 13 reviewable decision means a decision mentioned in schedule 1, column 3 under a provision of this Act mentioned in column 2 in relation to the decision.