Gaming and Betting (Poker Machines) Taxation Amendment Act 1959 (NSW)

GAMING AND BETTING (POKER MACHINES)

TAXATION AMENDMENT ACT.

Act No. 34, 1959.

An Act relating to license tax upon clubs licensed under Part IIIA of the Gaming and Betting Act, 1912-1959; for this purpose to amend the Gaming and Betting (Poker Machines) Taxation Act,

1956; and for purposes connected therewith.

[Assented to, 10th December, 1959.]

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 "darning and Betting (Poker Machines) Taxation Amendment Act, 1959".

1.

(2) The Gaming and Betting (Poker Machines) Taxation Act, 1956, as amended by this Act, may be cited as the Gaming and Betting (Poker Machines) Taxation Act, 1956-1959.

(a)	by omitting from section two the figures "1956" and
by inserting in lieu thereof the figures "1959";

2. The Gaming and Betting (Poker Machines) Taxation Act, 1956, is amended—

(b) by inserting next after section two the following new sections: —

2A. A S on and from the first day of July, one thousand nine hundred and sixty, the Schedule to section two of this Act in its application to poker machines, the use or operation of which depends upon the insertion therein of an Australian coin of two shillings, shall be deemed to be amended by the omission of the figures and symbols "£250" and "£350" and the substitution therefor of the figures and symbols "£500" and "£700" respectively.

2B. (1) This section shall apply to and in respect of poker machines the use or operation of which depends upon the insertion therein of an Australian coin of two shillings.

(2) There shall be charged, levied, collected and paid, subject to the provisions of Part IIIA of the Gaming and Betting Act, 1912-1959, for the use of Her Majesty and for credit of the Gaming and Betting (Poker Machines) Account in the Special Deposits Account established at the Treasury a license tax upon each poker machine kept, used or operated at any time during the period commencing on the first day of January, one thousand nine hundred and sixty, and ending on the thirtieth day of June, one thousand nine hundred and sixty, by any club pursuant to any license or renewal of any license issued under the said Part IIIA at the rate

specified in the Schedule hereto. S C H E D U L E .

RATES OF LICENSE TAX UPON POKER MACHINES.

1. Poker machines so kept,	£125 for each poker machine
used or operated, which	kept, used or operated by
the club immediately be-	the club where five or less

fore the first day of such poker machines are so

January, one thousand kept, used or operated,

nine hundred and sixty, £175 for each poker machine was entitled pursuant to in excess of five such poker

any such license or re-	machines so kept, used or
newal, to keep, use or	operated,
operate, and in respect of which no refund pursuant to section five of this Act is applicable.

S C H E D U L E

SCHEDULE—continued.

RATES OF LICENSE TAX UPON POKER MACHINES—continued.

2.  Poker machines so kept, £250 for each such poker

used or operated which	machine kept, used or
the club becomes for the	operated by the club where
first time entitled to keep,	the number of such poker
use or operate at any time	machines together with the
during the period above-	poker machines (if any)
mentioned, or which the	already kept, used or
club again keeps, uses or	operated by the club does
operates after a refund in	not exceed five.

respect of them pursuant £350 for each such poker to section five of this Act machine where the number

has become applicable. of such poker machines together with the poker machines (if any) already kept, used or operated by the club exceeds five.

(3) (a) The license tax payable under this section in respect of poker machines referred to in paragraph 1 of the Schedule to subsection two of this section shall be additional to that paid or payable under section two of this Act in respect of such poker machines.

(b) The license tax payable under this section in respect of poker machines referred to in paragraph 2 of the Schedule to subsection two of this section shall be in lieu of that payable under section two of this Act in respect of such poker machines.

(c) (i) by omitting from subsection one of section three the figures "1956" and by inserting in lieu thereof the figures "1959";

(ii)   by inserting at the end of the same section the following new subsection : —

(3) The provisions of this section shall for

the purposes of determining—

(a)	the reduction to which a club which was first issued with a license under Part IIIA of the Gaming and Betting Act, 1912-1959, before the commence­ ment of the Gaming and Betting (Poker Machines) Taxation Amend­ ment Act, 1959, shall be entitled; and
(b)	the period in respect of which such reduction is to operate,

be read and construed as if the words "is first issued to a club the membership of such club does" were omitted from subsection one thereof and the words "was first issued to a club the membership of such club did" were inserted in lieu thereof;

(d) (i) by omitting from section four the figures "1956" and by inserting in lieu thereof the figures "1959";

(ii)   by inserting in the same section after the word "payable" the words "pursuant to section two or sections two and 2A of this Act" ;

(e) by inserting next after section four the following new section: —

5. (1) This section shall apply to poker machines, the use or operation of which depends upon the insertion therein of an Australian coin of two shillings, and the keeping, using or operation of which has been discontinued by a club licensed under Part IIIA of the Gaming and Betting Act, 1912-1959, during a period commencing at any time after the fifteenth day of September, one thousand nine hundred and fifty-nine, and terminating on the thirty-first day of December, one thousand nine hundred and fifty-nine.

(2) The license tax paid or payable in respect of poker machines to which this section applies shall where the club concerned has given such particulars relating to such poker machines as the Minister may require be reduced by one-half.

(3) Any refunds payable under this section shall be paid out of the Gaming and Betting (Poker Machines) Account in the Special Deposits Account established at the Treasury.

LEGISLATIVE