Part 8Gaming tax

Part 8—Gaming tax 72—Interpretation In this Part— net gambling revenue or NGR, in relation to the holder of a gaming machine licence and a financial year, means the total amount of all bets made on the gaming machines on the licensed premises during the year less the total amount of all prizes won on the machines during the year; non-profit business means a business carried out under a gaming machine licence held by or on behalf of a body corporate or association, where the Minister is satisfied that the profits of the business cannot be returned to the members or shareholders of the body corporate or association; prescribed gaming tax— (a) in respect of the 2002/2003 financial year, means— (i) in the case of a non-profit business—the amount of tax calculated in accordance with Part 1 of the following table, as adjusted, for the 6 months from 1 January 2003 until 30 June 2003 (the second 6 months), by subtracting or adding (as the case requires) the adjustment amount in accordance with Part 2 of the table: Tax For NGR of $399 000 or less for the financial year 20.91% of the NGR $83 430.90 plus 25.91% of the excess NGR over $399 000 For NGR of more than $945 000 for the financial year $224 899.50 plus 30.91% of the excess NGR over $945 000 Adjustment Threshold Adjustment For NGR of $37 500 or less for the second 6 months subtract 20.91% of the NGR For NGR of more than $37 500 but equal to or less than $199 500 for the second 6 months subtract $7 841.25 and add 0.09% of the excess NGR over $37 500 For NGR of more than $199 500 but equal to or less than $472 500 for the second 6 months subtract $7 695.45 and add 2.59% of the excess NGR over $199 500 For NGR of more than $472 500 but equal to or less than $750 000 for the second 6 months subtract $624.75 For NGR of more than $750 000 but equal to or less than $1 250 000 for the second 6 months subtract $624.75 and add 6.59% of the excess NGR over $750 000 For NGR of more than $1 250 000 but equal to or less than $1 750 000 for the second 6 months add $32 325.25 plus 16.09% of the excess NGR over $1 250 000 For NGR of more than $1 750 000 for the second 6 months add $112 775.25 plus 24.09% of the excess NGR over $1 750 000 (ii) in any other case—the amount of tax calculated in accordance with Part 1 of the following table, as adjusted, for the 6 months from 1 January 2003 until 30 June 2003 (the second 6 months), by subtracting or adding (as the case requires) the adjustment amount in accordance with Part 2 of the table: Tax For NGR of $399 000 or less for the financial year 25.91% of the NGR $103 380.90 plus 34.41% of the excess NGR over $399 000 For NGR of more than $945 000 for the financial year $291 259.50 plus 40.91% of the excess NGR over $945 000 Adjustment Threshold Adjustment For NGR of $37 500 or less for the second 6 months subtract 25.91% of the NGR For NGR of more than $37 500 but equal to or less than $199 500 for the second 6 months subtract $9 716.25 and add 1.59% of the excess NGR over $37 500 For NGR of more than $199 500 but equal to or less than $472 500 for the second 6 months subtract $7 140.45 and add 2.59% of the excess NGR over $199 500 For NGR of more than $472 500 but equal to or less than $750 000 for the second 6 months subtract $69.75 For NGR of more than $750 000 but equal to or less than $1 250 000 for the second 6 months subtract $69.75 and add 6.59% of the excess NGR over $750 000 For NGR of more than $1 250 000 but equal to or less than $1 750 000 for the second 6 months add $32 880.25 plus 16.09% of the excess NGR over $1 250 000 For NGR of more than $1 750 000 for the second 6 months add $113 330.25 plus 24.09% of the excess NGR over $1 750 000 (b) in respect of the 2003/2004 financial year and each successive financial year, means— (i) in the case of a non-profit business—the amount of tax calculated in accordance with the following table: Tax For NGR of $75 000 or less for the financial year nil For NGR of more than $75 000 but equal to or less than $399 000 for the financial year 21% of the excess NGR over $75 000 $68 040 plus 28.5% of the excess NGR over $399 000 For NGR of more than $945 000 but equal to or less than $1 500 000 for the financial year $223 650 plus 30.91% of the excess NGR over $945 000 For NGR of more than $1 500 000 but equal to or less than $2 500 000 for the financial year $395 200.50 plus 37.5% of the excess NGR over $1 500 000 For NGR of more than $2 500 000 but equal to or less than $3 500 000 for the financial year $770 200.50 plus 47% of the excess NGR over $2 500 000 For NGR of more than $3 500 000 for the financial year $1 240 200.50 plus 55% of the excess NGR over $3 500 000 (ii) in any other case—the amount of tax calculated in accordance with the following table: Tax For NGR of $75 000 or less for the financial year nil For NGR of more than $75 000 but equal to or less than $399 000 for the financial year 27.5% of the excess NGR over $75 000 $89 100 plus 37% of the excess NGR over $399 000 For NGR of more than $945 000 but equal to or less than $1 500 000 for the financial year $291 120 plus 40.91% of the excess NGR over $945 000 For NGR of more than $1 500 000 but equal to or less than $2 500 000 for the financial year $518 170.50 plus 47.5% of the excess NGR over $1 500 000 For NGR of more than $2 500 000 but equal to or less than $3 500 000 for the financial year $993 170.50 plus 57% of the excess NGR over $2 500 000 For NGR of more than $3 500 000 for the financial year $1 563 170.50 plus 65% of the excess NGR over $3 500 000 72A—Gaming tax (1) The holder of a gaming machine licence must pay to the Treasurer, for each financial year, the prescribed gaming tax on the net gambling revenue derived in respect of the licensed premises in the financial year. (3) The tax to which a licensee is liable under subsection (1) is payable in monthly instalments, to be calculated and paid (subject to subsection (3a)) in the manner specified by the Minister by notice in the Gazette. (3aa) The Minister may, by further notice in the Gazette, vary or revoke a notice under subsection (3). (3a) The monthly instalments referred to in subsection (3) will be determined on the basis of the net gambling revenue derived in respect of the licensed premises for the whole of the relevant financial year whether that revenue is derived by the same person or different persons during different parts of the year or pursuant to one gaming machine licence or to two or more gaming machine licences during different parts of the year. (3b) The holder of a gaming machine licence at the end of a month in respect of which an instalment referred to in subsection (3) is payable is liable for the amount payable in respect of that month whether he or she was the holder of the licence throughout the month or not. (4) The revenue received under this section by the Treasurer in respect of each financial year is to be paid— (a) as to $3.5 million—into the Sport and Recreation Fund established under this Part; (b) as to $4 million—into the Charitable and Social Welfare Fund established under this Part; (ba) as to $4.845 million—into the Gamblers Rehabilitation Fund established under this Part; (c) as to $20 million—into the Community Development Fund established under this Part; (d) as to the balance—into the Consolidated Account. (5) The Treasurer will pay the sums referred to in subsection (4)(a), (b), (ba) and (c) into the various Funds at a time or times determined by the Treasurer. 72B—Recovery of tax (1) If default is made by a licensee for more than 7 days in paying an amount due and payable under this Part, a fine of 10 per cent of the amount outstanding is added to that amount. (2) The Commissioner may, if he or she thinks good reason exists for doing so, waive payment of the whole or a part of a fine incurred under subsection (1). (2a) If default is made by a licensee for more than 10 days in paying an amount due and payable under this Part, the Commissioner may, by written notice to the licensee, suspend the licence (and the licence will remain suspended until the amount, and any fine, is paid or the Commissioner terminates the suspension of the licence). (3) An amount due and payable under this Part is recoverable by the Treasurer as a debt due to the Crown. (4) If an amount is due and payable under this Part by a licensee that is a body corporate and— (a) the body corporate is dissolved; or (b) the amount is not satisfied in full within 14 days of written demand being made by the Commissioner, the amount outstanding may be recovered from— (c) a person who was a director or a member of the governing body of the body corporate or former body corporate at the time when the amount became due and payable by the licensee; or (d) a body corporate that was a related body corporate (as defined in the Corporations Law) at that time or a person who was a director of such a related body corporate at that time. 73—Accounts and monthly returns (1) The holder of a gaming machine licence must cause proper accounts to be kept, in accordance with this section, of the gross gaming turnover and net gambling revenue for each month in respect of the business carried out pursuant to the licence and such other accounts in relation to that business as the Commissioner may require. (2) The accounts must— (a) be kept in a form determined by the Commissioner; and (b) be kept on the licensed premises; and (c) be preserved on those premises or, if the business to which they relate no longer exists, at some other place within the State, for a period of six years from the date on which they are compiled. (3) The holder of a gaming machine licence must furnish the Commissioner, within seven days of the end of each month in respect of which a payment is to be made pursuant to this Part, with a return in a form determined by the Commissioner giving such information as the Commissioner may require for the purposes of determining the amount of that payment. (4) A licensee who, in a return furnished under this section, knowingly makes any false statement or knowingly gives any false information or particulars is guilty of an offence. Maximum penalty: $10 000 or imprisonment for 2 years. (5) A court, on convicting a person of an offence against subsection (4), may, if satisfied that the false statement, information or particulars resulted in a reduced amount of gaming tax being payable, impose (in addition to any other penalty imposed) a fine of an amount equal to twice the amount by which the tax was so reduced. 73A—Sport and Recreation Fund (1) The Sport and Recreation Fund is established. (2) The Fund is to be kept at Treasury. (3) The money paid into the Fund under this Part will from time to time be applied, in accordance with the directions of the prescribed Minister, in financial assistance for sporting or recreation organisations. (4) The prescribed Minister must, before giving a direction under subsection (3), consult with the Economic and Finance Committee established under the Parliamentary Committees Act 1991. (5) The Chief Executive of the administrative unit of the Public Service responsible to the prescribed Minister must provide the Economic and Finance Committee with such information as the Committee may require relating to applications for financial assistance made by sporting or recreation organisations. (6) Financial assistance will not be given under this section to an organisation that is the holder of a gaming machine licence. (7) In this section— prescribed Minister means the Minister responsible for the administration of the Recreational Greenways Act 2000. 73B—Charitable and Social Welfare Fund (1) The Charitable and Social Welfare Fund is established. (2) The Fund will be kept at Treasury. (3) The money paid into the Fund under this Part will from time to time be applied by the Treasurer, in accordance with the directions of the Minister responsible for the administration of the Family and Community Services Act 1972, in financial assistance for charitable or social welfare organisations. 73BA—Gamblers Rehabilitation Fund (1) The Gamblers Rehabilitation Fund is established. (2) The Fund will be kept at the Treasury. (3) The Minister responsible for the administration of the Family and Community Services Act 1972 will invite contributions to the Fund from stakeholders in the gambling industry. (4) The money paid into the Fund under this Part will from time to time be applied by the Minister responsible for the administration of the Family and Community Services Act 1972 towards programs for or related to minimising the harm caused by gambling. (5) Without limiting subsection (4), the Fund may be applied towards programs for or related to the following: (a) undertaking preventative and other activities to address harms associated with gambling; (b) facilitating public education and information programs; (c) providing treatment and counselling programs for persons harmed by gambling; (d) providing information and advice on the harm caused by gambling; (e) undertaking gambling research and evaluation. (6) The Minister responsible for the administration of the Family and Community Services Act 1972 must, on or before 30 September in each year, prepare a report on the application of the Fund during the preceding financial year and must cause copies of the report to be laid before both Houses of Parliament. 73C—Community Development Fund (1) The Community Development Fund is established. (2) The Fund will be kept at Treasury. (3) The money paid into the Fund under this Part will from time to time be applied by the Treasurer, in accordance with the directions of the Governor, towards— (a) financial assistance for community development; and (b) the provision of government health, welfare or education services. (4) Despite subsection (3), at least $850 000 must be applied from the Fund in each financial year towards programs that will be of benefit to the live music industry. 73D—Funding agreements An agreement for, or relating to, the provision of money from a fund maintained under this Part must not prevent or limit the ability of the person or body receiving such money to make public comment about any aspect of the funding arrangement or the services provided by the person or body.