Gaming Tax Notice 2020

1Short title

This notice may be cited as the Gaming Tax Notice 2020.

2Commencement

This notice is taken to have commenced on 1 March 2020.

Note—

This notice expires on the COVID-19 legislation expiry day. See section 367E(3) of the Act.

s 2 amd 2020 Act No. 38 s 38(1)

3Deferral of payment of gaming machine tax and health services levy for March 2020

(1)This section applies to an amount payable for March 2020 as—

(a)gaming machine tax under section 312 of the Act; or

(b)a health services levy under section 316B of the Act.

(2)Payment of the amount is deferred.

(3)The amount must be paid on or before the day approved by the commissioner under section 4.

s 3 amd 2020 SL No. 266 s 3

4Commissioner may approve day for payment of deferred gaming machine tax and health services levy

(1)The commissioner may approve a day between 10 and 30 June 2021 for payment of an amount under section 3(3).

(2)A day approved by the commissioner under this section must be published on the department’s website.

s 4 amd 2020 SL No. 266 s 4

5Return of gaming machine tax

(1)This section applies to an amount of gaming machine tax payable for March 2020 under section 312 of the Act if—

(a)payment of the amount is deferred under section 3(2); and

(b)a person paid the amount to the commissioner on or before 31 March 2020.

(2)The amount may be returned to the person.

(3)To remove any doubt, it is declared that the return of the amount to the person under this section does not limit or otherwise affect the person’s liability to pay an amount of gaming machine tax for March 2020 under section 4.

6Deferral of payment of casino tax

(1)This section applies to an amount payable as casino tax under the Casino Control Act 1982, section 51 in relation to gaming machine revenue for March 2020.

(2)Payment of the amount is deferred.

(3)The amount must be paid on or before 7 June 2021.

(4)In this section—

fully-automated table game machine see the Casino Control Regulation 1999, section 19(2).

gaming machine revenue means the part of casino gross revenue and premium junket revenue, within the meaning of the Casino Control Act 1982, derived from the operation of gaming machines, other than fully-automated table game machines.

s 6 amd 2020 SL No. 266 s 5