GAMING AND BETTING (POKER MACHINES)
TAXATION AMENDMENT ACT.
Act No. 60, 1964.
An Act to make further provision with respect to the license tax and supplementary license tax upon clubs licensed under Part IIIA of the Gaming and Betting Act, 1912-1963 ; to impose an additional supplementary license tax upon such clubs ; for these purposes to amend the Gaming and Betting (Poker Machines) Taxation Act, 1956-1962 ; and for purposes connected therewith. [Assented to,
¥ > E it enacted by the Queen ' s Mos t Excellent Majesty, by
a n d with the advice a n d consent of the Legislative
Counci l and Legislative Assembly of New South Wales in
Par l i ament assembled, and by the au thor i ty of the same, as
| 1. | ( 1 ) | Th i s | A c t | m a y | b e | ci ted | as | the | " G a m i n g | a n d |
| Bet t ing | ( P o k e r | M a c h i n e s ) | T a x a t i o n | A m e n d m e n t | Ac t , | 1 9 6 4 " . |
| ( 2 ) | T h e | G a m i n g | a n d | Bet t ing | ( P o k e r | M a c h i n e s ) |
| T a x a t i o n | A c t , | 1 9 5 6 , | as | a m e n d e d | by | subsequent | Ac t s | and | b y |
| this A c t , | m a y | b e | cited | as the | G a m i n g | and | Bet t ing | ( P o k e r |
| M a c h i n e s ) | Taxa t ion | Ac t , | 1956 -1964 . |
| 2 . | T h e | G a m i n g | and | Bett ing | ( P o k e r | Mach ines ) | T a x a t i o n |
| Act , | 1 9 5 6 - 1 9 6 2 , | is | a m e n d e d — |
| ( a ) | ( i ) | by omit t ing from section two the figures | a n d |
| symbols | " 1 9 1 2 - 1 9 6 2 , " and | by insert ing in | lieu |
| thereof the words , | figures | a n d symbols " 1 9 1 2 , |
| as | a m e n d e d | by | subsequent | A c t s , " ; |
( i i) by insert ing a t the end of the same sect ion t h e following new subsect ion : —
( 2 ) ( a ) If dur ing the pe r iod of twelve m o n t h s end ing o n the thir t ie th day of J u n e in any year a c lub discont inues the keeping , u s e o r opera t ion of a p o k e r m a c h i n e kept , used o r
| ope ra t ed | p u r s u a n t | to | a | l icense o r | renewal | of | |
| a l icense issued unde r P a r t | IIIA | of the | G a m i n g |
| and Bet t ing Act , | 1912 , as a m e n d e d | by | subse |
| q u e n t | Ac t s , | a n d | replaces | such | poke r | m a c h i n e |
wi th a poke r m a c h i n e (here in referred to as a rep lacement mach ine ) the use or opera t ion of which depends u p o n the insert ion therein of a n Aus t ra l i an coin of lesser va lue t h a n t h e coin u p o n the insert ion of which the use o r opera t ion of the first-mentioned poke r mach ine depends , no license tax in respect of the said per iod shall be payab le for the rep lacement
(b ) If dur ing the pe r iod of twelve mon ths ending o n the thir t ieth d a y of J u n e in any year a c lub discontinues the keeping, use o r opera t ion of a poke r m a c h i n e kept , used or opera ted pu r suan t to a license o r renewal of a license issued unde r the said P a r t I I I A and replaces such poke r mach ine wi th a poke r mach ine (herein referred to as a rep lacement mach ine ) the use or opera t ion of which depends u p o n the insert ion therein of a n Aus t ra l i an coin of greater va lue t han the coin u p o n the insert ion of which the use or opera t ion of the first-mentioned poker mach ine depends , the license tax which bu t for the provisions of this p a r a g r a p h would be pay able u p o n the replacement m a c h i n e in respect of the replacement per iod shall b e reduced by the license tax which would b e payab le u p o n a poke r mach ine of the same class as the first-mentioned poke r mach ine in respect of the rep lacement per iod if it was kep t , used or opera ted by the club dur ing the rep lacement per iod .
| I n | this | p a r a g r a p h | " rep lacement | p e r i o d " |
| m e a n s | tha t po r t ion of the per iod of | twelve |
m o n t h s here inbefore referred to which com mences o n the da te such rep lacement mach ine is first kept , used or opera ted by the c lub and ends on the thir t ie th day of J u n e next following.
| (b) | by omitting from subsection one of section three |
the figures a n d symbols " 1 9 1 2 - 1 9 6 2 , " a n d b y insert ing in lieu thereof t h e words , figures a n d symbols " 1 9 1 2 , as a m e n d e d b y subsequent A c t s , " ;
| (c) b y omi t t ing f rom section four the figures | a n d |
symbols " 1 9 1 2 - 1 9 6 2 , " a n d b y insert ing in lieu thereof the words , figures a n d symbols " 1 9 1 2 , as
| a m e n d e d | by | subsequent | A c t s , " ; |
( d )
| (d) | by inserting next after section five the following new section : — |
| 5A. | ( 1 ) | In this s ec t ion— |
| "gross | revenue | f rom | poke r | m a c h i n e s " | a n d |
" tax ing p e r i o d " have the mean ings ascr ibed there to in section six of this A c t ;
| "ne t | takings | from | poke r | m a c h i n e s " | in |
re la t ion to any per iod of twelve mon ths ending the thirty-first day of M a y m e a n s the sum of the gross revenue from p o k e r mach ines in respect of the taxing per iods ending the thi r t ie th day of N o v e m b e r a n d the thirty-first d a y of M a y in such per iod of twelve m o n t h s less the a m o u n t s referred to in p a r a g r a p h ( a ) of the definition of "net revenue f rom poker m a c h i n e s " in section six of this A c t in respect of such taxing per iods .
| (2) | W h e r e in respect of a n y per iod of |
twelve m o n t h s ending the thirty-first day of M a y in a n y year the ne t takings f rom poke r mach ines der ived by a c lub dur ing such per iod from the keeping , use o r opera t ion of poke r mach ines by the c lub pu r suan t to any license o r renewal of l icense issued u n d e r P a r t I I I A of the G a m i n g a n d
| Bet t ing | Act , | 1 9 1 2 , | as | a m e n d e d | by | subsequent |
| Ac t s , d o no t exceed | fifteen | thousand | p o u n d s | the |
license tax which would bu t for the provisions
| of this subsection b e payab le shall, in respect of |
| the per iod of twelve m o n t h s ending the thi r t ie th day of J u n e next following the said thirty-first d a y of M a y , be reduced by one-half. |
| ( 3 ) W h e r e in respect of a n y per iod | of |
twelve mon ths ending the thirty-first d a y of M a y in a n y year the ne t takings f rom poke r mach ines
| der ived by a c lub dur ing such per iod f rom | t h e |
| keeping , use o r opera t ion of poke r mach ines | b y |
| the c lub p u r s u a n t to any license o r renewal | of |
l icense
| l icense issued | unde r | the | said | P a r t | I I I A | exceed |
fifteen thousand p o u n d s the l icense t ax wh ich would b u t for the provisions of this subsect ion b e payab le shall, in respect of the per iod of twelve mon ths end ing the thir t ieth day of J u n e next following the said thirty-first day of M a y , be r educed by one-half less one p o u n d for every o n e p o u n d by which such ne t takings exceed fifteen
| thousand | p o u n d s . |
| W h e r e a c lub is entit led to a reduct ion | unde r |
this subsection as well as t o a reduc t ion unde r section th ree of this A c t the reduc t ion unde r this subsection shall b e first appl ied to de te rmine the a m o u n t of license tax u p o n which the reduc t ion unde r the said section three shall opera te .
| ( 4 ) | (a ) | A n y | refund | to | which | a | c lub |
becomes enti t led pu r suan t to the provisions of this section shall b e credi ted to the c lub in respect of the license tax payable by such c lub in respect of the next ensuing per iod of twelve mon ths .
| ( b ) | W h e r e | the | a m o u n t | of | any | such |
refund exceeds the a m o u n t of such license tax
the excess shall be refunded to the c lub .
| A n y | a m o u n t | refunded | unde r | this | p a r a g r a p h |
| shall b e | pa id | ou t | of | the | G a m i n g | a n d | Bet t ing |
| ( P o k e r | Mach ines ) | A c c o u n t | i n | the | Special |
| Deposi ts | A c c o u n t | established | at | the | Treasu ry . |
| (e) | ( i) b y omit t ing from subsection one of section six the figures and symbols " 1 9 1 2 - 1 9 6 2 , " a n d |
by insert ing in lieu thereof the words , figures and symbols " 1 9 1 2 , as a m e n d e d by subse
(ii) by inserting at the end of subsection one of the same section the following proviso : —
Prov ided that , in respect of the per iod of twelve m o n t h s ending the thirty-first d a y of M a y , one thousand n ine h u n d r e d a n d sixty- six, or a n y subsequent pe r iod of twelve m o n t h s ending the thirty-first d a y of M a y ,
t he r e
there shall be so charged, levied, collected and paid an additional supplementary license tax at the rate of sixpence in the pound on the amount by which the total of the net revenues from poker machines so kept, used or operated by any such club during the tax- ing periods ending the thirtieth day of November and the thirty-first day of May in such period of twelve months exceeds fifty thousand pounds.
(iii) by inserting at the end of subparagraph (ii) of paragraph (b) of the definition of "net revenue from poker machines" in subsection two of the same section the words "License tax paid during a taxing period shall for the purposes of this subparagraph be exclusive of any amount credited to or refundable to a club in respect of that taxing period under section 5A of this Act.";
(iv) by inserting in subsection five of the same section after the word "supplementary" the words "and additional supplementary".