2 Amendment of Liquor Regulation 1996 (NSW)
1999 No 144
New South Wales
under the Liquor Act 1982 His Excellency the Governor, with the advice of the Executive Council and the consent of the Treasurer, has made the following Regulation under the Liquor Act 1982. J. RICHARD PAGE, M.P., Minister for Gaming and Racing The object of this Regulation is to enable the Liquor Administration Board to exempt hoteliers from their liability to pay gaming device duty, or to defer their liability to pay such duty, in certain circumstances. It does so by inserting a new Division 1A (clauses 40B–40F) in Part 5 of the Liquor Regulation 1996. This Regulation is made under the Liquor Act 1982, including sections 869B
(2) and 156 (the general regulation-making power).
Published in Gazette No 27 of 5 March 1999, page 1608 Page 1
| Clause 1 | Liquor Amendment (Duty Exemptions and Deferrals) Regulation 1999 |
This Regulation is the Liquor Amendment (Duty Exemptions and
Deferrals) Regulation 1999.
2 Amendment of Liquor Regulation 1996
The Liquor Regulation 1996 is amended as set out in Schedule 1.
3 Notes
The explanatory note does not form part of this Regulation.
Liquor Amendment (Duty Exemptions and Deferrals) Regulation 1999
Amendments Schedule 1
1 e
(Clause 2)
Part 5, Division 1A
Insert after Division 1 of Part 5:
Board may grant exemption from, or deferral
of, payment of duty on a proved gaming devices Exemption or deferral in certain cases of hardship
( l ) The Board may by order in writing exempt a hotelier from the hotelier's liability to pay, or defer a hotelier's liability to pay, the whole or part of an instalment of duty payable by the hotelier under Part 5 of the Act, but only if the Board is satisfied that:
(a)
the hotelier is suffering serious financial hardship, and
(b)
the exemption or deferral is necessary to alleviate or assist in the alleviation of that hardship.
(2) An order under this clause deferring a hotelier's liability to pay duty may provide that the deferred duty is payable in instalments in the amounts, and on or before the dates, specified in the order.
40C Interest on deferred duty
(1)
Interest is payable by a hotelier on any amount of duty the payment of which is deferred under this Division.
(2)
Interest is payable from the time the duty concerned would have become due and payable (had payment not been deferred) on so much of the deferred duty as from time to time remains unpaid.
(3) The rate of interest is that specified in section 22 of the
Taxation Administration Act 1996.(4) Clause 40B applies to interest on deferred duty in the
same way as it applies to the deferred duty itself.
Liquor Amendment (Duty Exemptions and Deferrals) Regulation 1999
| Schedule 1 | Amendments |
otification and operation of exemption or deferral
(1) An order under clause 40B is to be given to the hotelier
concerned.(2) The Board may impose such conditions as it thinks fit on
a deferral of duty or interest.
4OE Revocation, amendment or extension of deferral
(1)
A deferral of duty or interest (and any conditions to which it is subject) may be revoked, amended or extended by the Board at any time by a further order in writing, notice of which is given to the hotelier concerned.
(2)
The effect of the revocation of a deferral of duty or interest is that the duty or interest deferred becomes immediately due and payable.
pplication for exemption or deferral An exemption or deferral under this Division can be granted only on application by the hotelier concerned. An application (and any exemption or deferral granted on the application) can relate to one instalment of duty only. Further applications relating to that instalment, and applications relating to any other instalment, can be made.
An application is to be in writing and accompanied by such information and documentation as the Board may request, being information and documentation that it reasonably requires to determine the application.
The Board may require an application and the details and information accompanying an application to be verified by statutory declaration.
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