Gaming and Betting (Poker Machines) Amendment Act 1974 (NSW)

GAMING AND BETTING (POKER MACHINES)

AMENDMENT ACT.

ANNO VICESIMO TERTIO

ELIZABETHE II REGINE

Act No. 93, 1974.

An Act to make further provisions with respect to the license tax, supplementary license tax and additional sup­ plementary license tax payable in respect of the keeping, use and operation of poker machines; for this and other purposes to amend the Gaming and Betting Act, 1912, and the Gaming and Betting (Poker Machines) Taxa­ tion Act, 1956; and for purposes connected therewith. [Assented to, 11th December, 1974.] BE

Council and Legislative Assembly of New South Wales in	BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative
Parliament assembled, and by the authority of the same, as follows:—

1. This Act may be cited as the "Gaming and Betting

(Poker Machines) Amendment Act, 1974".

2.      (1) Except as provided in subsection (2), where the

date of assent to this Act is—

(a)	on or before 30th November, 1974, this Act shall commence on 30th November, 1974; or
(b)	after 30th November, 1974, this Act shall be deemed to have commenced on 30th November, 1974.

(2) Section 4 (a) of this Act shall commence on 1st

January, 1975.

3. The Gaming and Betting Act, 1912, is amended—

(a) (i) by omitting from section 50E (1B) (b) the

word "seventy-one" and by inserting instead
the word "seventy-five";

(ii)   by omitting from section 50E (1B) (b) the words "forty thousand dollars" and by insert­ ing instead the matter "$50,000";

(b) (i) by omitting from section 50EB (1) the word "seventy-one" where firstly occurring and by inserting instead the word "seventy-four";

(ii)

(ii)   by omitting from section 50EB (1) the words "forty thousand dollars" and by inserting instead the matter "$50,000";

(c)	by omitting from the Sixth Schedule the figures "175" and by inserting instead the figures "200";
(d)	by omitting paragraph (F) of the Seventh Schedule and by inserting instead the following paragraph :—

(F) SUPPLEMENTARY LICENSE TAX PAYABLE—

(i)   at the rate of 12^% on amount as per (E) if the amount as per (C) is less than $50,000; or

(ii)   $6,250 if the amount as per (C) is $50,000 or more but not more than $51,500; or

(iii)   at the rate of 15% on amount as per (E) if the amount as per (C) is more than $51,500

(e) by omitting the Tenth Schedule and by inserting instead the following Schedule :—

TENTH SCHEDULE.

Particulars of total net revenues from poker machines in respect of

twelve months ended 31st May, 19 , and additional supplementary
license tax.

Net revenue from poker machines included in Sixth Schedule Returns in respect of six months ended :—

$

30th November, 19

31st May, 19

Total

ASSESSMENT

ASSESSMENT

$

Additional supplementary license tax at the rate of 3% payable on amount of net revenue in excess of $100,000 but not exceeding $200,000

Additional supplementary license tax at the rate of 6% payable on amount of net revenue in excess of $200,000 but not exceeding $500,000

Additional supplementary license tax at the rate of 12% payable on amount of net revenue in excess of $500,000 but not exceeding $750,000

Additional supplementary license tax at the rate of 14% payable on amount of net revenue in excess of $750,000

Total additional supplementary license tax for

which a remittance is herewith

4. The Gaming and Betting (Poker Machines) Taxation

Act, 1956, is amended—

(a) (i) by omitting from Part I of the Schedule to section 2 (1) the matter "$200 for each such poker machine kept, used or operated by the club." and by inserting instead the following matter :—

$200 for each such poker machine, not in	excess of twenty, kept, used or
operated by the club.

$300 for each additional such poker machine, in excess of twenty, so kept, used or operated.

(ii)   by omitting from Part I of the Schedule to section 2 (1) the matter "$1,100" and by inserting instead the matter "$1,000";

(iii)

(iii)   by omitting from Part I of the Schedule to section 2 (1) the matter "$1,200" and by inserting instead the matter "$1,100";

(iv)   by omitting from Part I of the Schedule to section 2 (1) the matter "$1,800" and by inserting instead the matter "$1,600";

(v)   by omitting from Part I of the Schedule to section 2 (1) the matter "$2,400" and by inserting instead the matter "$2,100";

(vi)   by omitting from Part I of the Schedule to section 2 (1) the matter "$3,000" and by inserting instead the matter "$2,500";

(b) (i) by omitting from section 6 (1) the word "seventy-one" and by inserting instead the word "seventy-five";

(ii)   by omitting the Schedule to section 6(1) and by inserting instead the following Schedule :—

SCHEDULE.

Where the total net revenues exceed $100,000 but do not exceed
$200,000—at the rate of 3% on the amount in excess of $100,000.

Where the total net revenues exceed $200,000 but do not exceed $500,000—at the rate of 3% on $100,000 and 6% on the amount in excess of $200,000.

Where the total net revenues exceed $500,000 but do not exceed $750,000—at the rate of 3% on $100,000, 6% on $300,000 and

12% on the amount in excess of $500,000.

Where the total net revenues exceed $750,000—at the rate of 3% on $100,000, 6% on $300,000, 12% on $250,000 and 14% on the amount in excess of $750,000.

(iii)   by omitting from paragraph (b) of the defini­ tion of "net revenue from poker machines" in section 6 (2) the word "seventy-three" and by inserting instead the word "seventy-four";

(iv)

(iv)   by omitting from paragraph (b) (iii) of the definition of "net revenue from poker machines" in section 6 (2) the words "one hundred and seventy-five dollars" and by inserting instead the matter "$200";

(v)   by omitting from section 6 (4) (a) the word "seventy-three" and by inserting instead the word "seventy-four";

(vi)   by omitting from section 6 (4) (a) the words "thirty thousand dollars" and by inserting instead the matter "$40,000";

(vii)   by omitting from section 6 (4) (b) the word "seventy-three" and by inserting instead the word "seventy-four";

(viii)   by omitting from section 6 (4) (b) the words "thirty thousand dollars" wherever occurring and by inserting instead the matter "$40,000";

(ix)   by omitting from section 6 (4) (b) the words "forty thousand dollars" and by inserting instead the matter "$50,000";

(x)   by omitting from section 6 (4) (b) the words "reduced by three dollars for every one dollar" and by inserting instead the words "reduced by four dollars for every one dollar";

(xi)   by omitting from section 6 (4) (c) the word "seventy-one" and by inserting instead the

word "seventy-four";

(xii)   by omitting from section 6 (4) (c) the words "forty thousand dollars" and by inserting instead the matter "$50,000";

(xiii)   by omitting from section 6 (4) (c) the words "forty-one thousand two hundred dollars" and by inserting instead the matter "$51,500";

(xiv)

(xiv)   by omitting from section 6 (4) (c) the words "five thousand dollars" and by inserting instead the matter "$6,250";

(xv)   by omitting from section 6 (4) (d) the word "seventy-one" and by inserting instead the word "seventy-four";

(xvi)   by omitting from section 6 (4) (d) the words "forty-one thousand two hundred dollars" and by inserting instead the matter "$51,500".

JUSTICES