20Exemption from tax liability in certain cases of hardship

#### 20 Exemption from tax liability in certain cases of hardship 20 Exemption from tax liability in certain cases of hardship > > (1) The Committee may, by order in writing, exempt a registered club from its liability to pay the whole or part of an instalment of tax if the Committee is satisfied that— > > > > > (a) a casino was in operation (under the [Casino Control Act 1992](/view/html/inforce/current/act-1992-015)) during the whole or part of the instalment period concerned, and > > > > > (b) the whole or any part of that casino was within 10 kilometres of any part of the premises of the registered club, and > > > > > (c) the club first became registered under the [Registered Clubs Act 1976](/view/html/inforce/current/act-1976-031) before 23 April 1993, and > > > > > (d) the club is suffering serious financial hardship as a result of a reduction in the profits from approved gaming machines kept by the club during that instalment period, and > > > > > (e) the reduction in profits is reasonably attributable to the availability of poker machines in the casino during that instalment period, and > > > > > (f) the exemption is necessary to alleviate or assist in the alleviation of that hardship. > > > (2) The Chief Commissioner is to be notified of, and is to give effect to, any order by the Committee under this section. > > > (3) Notice of the order is also to be given to the registered club to which the order relates. > > **s 20:** Am 2001 No 127, Sch 5.3 \[8\].