3Definitions

#### 3 Definitions 3 Definitions > > (1) In this Act— > > > > authorised CMS has the same meaning as in the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127). > > > > Authority means the Independent Liquor and Gaming Authority constituted under the [Gaming and Liquor Administration Act 2007](/view/html/inforce/current/act-2007-091). > > > > Chief Commissioner means the Chief Commissioner of State Revenue referred to in section 60 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > > CMS licensee means the holder of a CMS licence within the meaning of the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127). > > > > gaming machine means an approved gaming machine within the meaning of the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127). > > > > hotel, hotel licence and hotelier have the same meanings as in the [Liquor Act 2007](/view/html/inforce/current/act-2007-090). > > > > instalment period means a period prescribed by section 7. > > > > outgoings, in relation to a gaming machine, means— > > > > > (a) winnings, or > > > > > (b) progressive jackpot prizes, or > > > > > (c) for a gaming machine that is a part of an authorised linked gaming system operating under the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127), Part 10—the amount that is deducted from the gaming machine to build a prize for the authorised linked gaming system. > > > > profits, in relation to a gaming machine, means the excess of revenue from the machine over outgoings in relation to the machine. > > > > progressive jackpot prize means the amount to which a gaming machine player or other person is entitled to be paid— > > > > > (a) for the achievement by the player, at the end of a play, of a combination of symbols designated, in the original design of the gaming machine, or in a subsequent modification approved by the Authority, as a progressive jackpot combination, or > > > > > (b) on the happening of another event or contingency which the Authority approves, by written instrument, as being a due occasion for a progressive jackpot prize for the purposes of this definition. > > > > promotional prize has the same meaning as it has in the [Gaming Machines Act 2001](/view/html/inforce/current/act-2001-127), section 45. > > > > registered club has the same meaning as it has in the [Registered Clubs Act 1976](/view/html/inforce/current/act-1976-031). > > > > revenue from a gaming machine means the total amount of bets made on a gaming machine by a player, including bets made using a promotional prize. > > > > tax means tax imposed by this Act on profits from gaming machines. > > > > tax year means— > > > > > (a) in relation to a hotelier—the period of 12 months commencing on 1 July, and > > > > > (b) in relation to a registered club—the period of 12 months commencing on 1 September. > > > > winnings means the total amount of prizes won by and paid or awarded, or liable to be paid or awarded, to a player from playing a gaming machine, but does not include promotional prizes. > > > (2) (Repealed) > > > (3) A reference in this Act to a tax year of a specified year is a reference to the tax year that commences in that specified year. For example, a reference to the 2004 tax year is a reference to the tax year that commences on 1 July 2004 (in relation to a hotelier) or 1 September 2004 (in relation to a registered club). > > **s 3:** Am 2001 No 127, Sch 5.3 \[1\] \[2\]; 2003 No 34, Sch 2 \[1\] \[2\]; 2007 No 92, Sch 4.8 \[1\]–\[5\]; 2011 No 72, Sch 5.4; 2021 No 37, Sch 1\[1\] \[2\].