Gaming Machine Tax Act 2001
3Definitions
Start here
Get a plain-English read of 3
Turn the raw legal text into a practical explanation grounded in Gaming Machine Tax Act 2001.
3 Definitions
3 Definitions
(1) In this Act—
authorised CMS has the same meaning as in the Gaming Machines Act 2001.
Authority means the Independent Liquor and Gaming Authority constituted under the Gaming and Liquor Administration Act 2007.
Chief Commissioner means the Chief Commissioner of State Revenue referred to in section 60 of the Taxation Administration Act 1996.
CMS licensee means the holder of a CMS licence within the meaning of the Gaming Machines Act 2001.
gaming machine means an approved gaming machine within the meaning of the Gaming Machines Act 2001.
hotel, hotel licence and hotelier have the same meanings as in the Liquor Act 2007.
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, 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, section 45.