44AGaming junkets

#### 44A Gaming junkets (1) For paragraph 12‑315(1)(b) of Schedule 1 to the Act, a payment for operating or promoting a junket is prescribed. (2) For subsection 15‑10(2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is 3% of the total payment. (3) In this regulation: > gaming means playing a game of chance or a game that is partly a game of chance and partly a game of skill. > junket means an arrangement for the promotion or organising of gaming in 1 or more casinos, whether or not any of the casinos is required by an agreement to make a payment, by which: (a) an individual or a group of people comes to Australia for the purpose of gaming at particular casinos; and (b) the entity receives payment, from 1 or more of the casinos, that is: (i) a reward made in relation to arranging for the individual or the people to go to a casino for gaming; or (ii) a commission based on the gaming or losses of the individual or group of people.