Gaming and Betting (Poker Machines) Amendment Act 1979 (NSW)

Case
No judgment structure available for this case.

G A M I N G A N D B E T T I N G (POKER M A C H I N E S )
A M E N D M E N T A C T , 1979 , N o . 17
A N N O V I C E S I M O O C T A V O

ELIZABETHE II REGINE

Act N o . 17, 1979 .

An Act to amend the Gaming and Betting Act, 1912, as a consequence of the enactment of the Gaming and Betting (Poker Machines) Taxation Amendment Act, 1979, to provide for tax refunds in proportion to expenditure by clubs on community welfare, and for certain other purposes. [Assented to, 20th April, 1979.]

See also G a m i n g and Betting (Poke r Mach ines ) Taxa t ion A m e n d m e n t Act, 1979.

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in 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, 1979".

2 .       The Gaming and Betting Act, 1912, is amended in the

manner set forth in Schedule 1.

SCHEDULE 1.
A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1912.

(1) Section 1, matter relating to Division 3 of Part I I I A —

Omit "50F", insert instead "50FB".

SCHEDULE 1—continued.

A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1912—

continued.

(2 ) (a) Section 50E (1B) ( b ) —

Omit "seventy-six", insert instead "seventy-nine".

(b) Section 50E (1B) ( b ) —

Omit "$60,000", insert instead "$65,000".

(c) Section 50E (2) —

Omit "subsections one and ( 1 A ) " , insert instead

"subsection ( 1 ) " .

(3) Section 50EB ( 1 ) —

Omit "In any case where the return required by this
subsection to be sent to the Minister not later than the
twenty-first day of December, in the year one thousand

nine hundred and seventy-five, or in any subsequent year, is made in respect of a club which has been relieved of the obligation to pay the whole or any part of the supplementary license tax in accordance with paragraph (b) of subsection (1B) of section 50E of this Act or whose aggregate net revenue from poker machines for the twelve months ended the thirtieth day of November immediately preceding is less than $60,000", insert instead "In the case of the return required by this subsection to be sent by a club to the Minister not later than 21st December in 1979 or in any subsequent year".

SCHEDULE 1continued.

A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1 9 1 2 —

continued.

(4 ) Section 5 0 F B —

After section 5 0 F A , insert :—

5 0 F B . ( 1 ) In this section—

"amount disbursed" does not include any amount of money disbursed for an approved welfare purpose—

(a)

if the money consists of donations, or any proceeds of donations, collected by a club; or

(b)

which, in the opinion of the Minister, is the proceeds of any special sporting, social, gambling, cultural or other activity conducted by a club to raise money,

for that approved welfare purpose;

"approved welfare purpose" means a purpose which—

(a) promotes community welfare; and

(b) is approved by the Minister for the purposes of this section, either generally or in a particular case;

"relevant period" means the period of 12 months ending on 30th November in 1979 or in any subsequent year.

SCHEDULE 1continued.

A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1912—

continued.

(2) Where the Minister is satisfied that the amount disbursed during a relevant period for approved welfare purposes by a club is not less than 5 per cent of the aggregate net revenue from poker machines derived by the club during that relevant period, the club shall be entitled to a refund of taxes paid by it under section 50E

( l ) a n d (1B) equivalent t o—

(a)

one third of the amount which the Minister is satisfied was so disbursed; or

(b)

the sum of those taxes actually paid by the club during the period of 12 months ending 21st December next following the end of the relevant period,

whichever is the lesser amount.

(3) A club is not entitled to a refund under subsection (2) in respect of a relevant period unless the club has made an application to the Minister for the refund—

(a) on or before 21st December next following the end of the relevant period or on or before such later date as the Minister may in any particular case allow; and
(b) in the form approved by the Minister for the purposes of this section.

(4) Any refund to which a club is entitled under subsection (2) shall be paid out of the Gaming and Betting (Poker Machines) Account in the Special Deposits Account established at the Treasury.

SCHEDULE 1—continued.

A M E N D M E N T S TO THE G A M I N G AND B E T T I N G A C T , 1 9 1 2 —

continued.

( 5 ) Sixth Schedule and Seventh Schedule—

Omit the Schedules, insert instead :—

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am
am
am
am dd
dd
dd
dd
dd
dd
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dd en po T
N
N
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N A
A
A
A
A
A
A
A D

SCHEDULE 1continued.

A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1 9 1 2 —

continued.

S E V E N T H SCHEDULE.
Particulars of Aggregate Net Revenue and Supplementary

License Tax thereon.

$

( A ) Net revenue from poker machines for 6 months taxing period ended 30th November (as shown in return under Sixth Schedule)

Plus (B) Net revenue from poker machines for
preceding 6 months taxing period ended

31st May (as shown in previous return)

(C) Aggregate net revenue from poker
machines for 12 months ended 30th
November (A + B) — — = -
( D )
S U P P L E M E N T A R Y LICENSE T A X
P A Y A B L E —
*( i ) if the amount in (C) does not T ^ T ,
exceed $50,000 .

OR

*(i i) at the rate of 65 cents for each dollar that the amount in (C) exceeds $50,000 if the amount in (C) exceeds $50,000 but does not exceed $65,000 OR

*(i i i) at the rate of 15% on the amount in (C) if the amount in (C) exceeds $65,000

Less ( E ) S U P P L E M E N T A R Y LICENSE T A X

P A I D in respect of preceding taxing period ended 31st May

SCHEDULE 1—continued.

A M E N D M E N T S TO THE GAMING AND BETTING A C T , 1 9 1 2 —

continued.

* ( F ) N E T S U P P L E M E N T A R Y LICENSE
T A X P A Y A B L E FOR PERIOD OF 12
M O N T H S E N D E D 30TH N O V E M B E R
( D — E ) _ _ _ _ _

OR

* ( G ) N E T S U P P L E M E N T A R Y LICENSE
T A X R E F U N D C L A I M E D FOR
PERIOD OF 12 M O N T H S E N D E D
30TH N O V E M B E R ( E — D ) ^ =
= =
Dele te wh icheve r is not app l icab le .
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