NSWIn ForceAct
Gaming Machine Tax Act 2001
22Effect of previous refusal by Hardship Review Board
Start here
Get a plain-English read of 22
Turn the raw legal text into a practical explanation grounded in Gaming Machine Tax Act 2001.
22 Effect of previous refusal by Hardship Review Board
22 Effect of previous refusal by Hardship Review Board
The Committee cannot grant an exemption under this Division in respect of the liability of a registered club to pay an instalment of tax if—
(a) the registered club has made an application to the Hardship Review Board for that Board to waive, defer or write off the tax concerned, and
(b) the Hardship Review Board has refused the application.