Gaming and Betting (Poker Machines) Taxation Amendment Act 1966 (NSW)

GAMING AND BETTING (POKER MACHINES)

TAXATION AMENDMENT ACT.

Act No. 23 ,1966 .

An Act to make further provision with respect to the license tax upon clubs licensed under Part I I IA of the Gaming and Betting Act, 1912, as amended by subsequent Acts; for this purpose to amend the Gaming and Betting (Poker Machines) Taxation Act, 1956-1965; and for purposes connected therewith. [Assented to, 13th April, 1966.]

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

Betting (Poker Machines) Taxation Amendment Act,
1966".

(2)

T>E 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 : —

(2) The Gaming and Betting (Poker Machines)

Taxation Act, 1956, as amended by subsequent Acts and by
this Act, may be cited as the Gaming and Betting (Poker

Machines) Taxation Act, 1956-1966.

2. The Gaming and Betting (Poker Machines) Taxation

Act, 1956-1965, is amended—

(a)	(i)	by omitting the Schedule to subsection one of
section two and by inserting in lieu thereof the following Schedule: —

SCHEDULE.

P A R T I.

RATES OF LICENSE TAX UPON POKER MACHINES, INCLUDING

MULTIPLE POKER MACHINES.

Class of Poker Machines. Rate of License Tax.

Poker machines the use or opera- $100 for each such poker

tion of which depends upon	machine kept, used or operated
the insertion therein of one	by the club.
Australian coin of sixpence or
five cents or two or more of

any such coins.

Poker machines the use or opera- tion of which depends upon $200 for each such poker

machine kept, used or operated

the insertion therein of one	by the club.
Australian coin of one shilling or ten cents or two or more of any such coins.

Class

Class of Poker Machines. Rate of License Tax.

Poker machines the use or opera- $1,100 for each such poker

tion of which depends upon	machine, not in excess of two,
the insertion therein of one	kept, used or operated by the
Australian coin of two shillings	club.

or twenty cents or two or more $ 1 2 0 0 for each additional such

of any such coins. 0 f

p o k e r m a c h i n e ) i n e x c e s s

two but not in excess of five,
so kept, used or operated.

$1,800 for each additional such poker machine, in excess of five but not in excess of ten, so kept, used or operated.

$2,400 for each additional such poker machine, in excess of ten but not in excess of twenty, so kept, used or operated.

$3,000 for each additional such poker machine, in excess of twenty, so kept, used or operated.

Poker machines the use or opera- tion of which depends upon	For each such poker machine kept, used or operated by the
the insertion therein of one	club, an amount that bears the
Australian coin of less than	same proportion to $100 as
sixpence or five cents or two	the value of the coin or the
or more of any such coins.	aggregate value of the coins, as the case may be, to be inserted therein bears to six­ pence or five cents, as the case may require.

PART II .

RATES OF ADDITIONAL LICENSE TAX UPON MULTIPLE

POKER MACHINES.

Class of Multiple Poker Rate of Additional License

Machines. Tax.

Multiple poker machines the use or operation of which depends $500 for each such poker

machine kept, used or operated

upon the insertion therein of	by the club,
one or more Australian coins of sixpence or five cents.

Class

Class of Multiple Poker Rate of Additional License

Machines. Tax.

Multiple poker machines the use or operation of which depends $1,000 for each such poker

machine kept, used or operated

upon the insertion therein of	by the club,
one or more Australian coins of one shilling or ten cents.

Multiple poker machines the use or operation of which depends $5,500 for each such poker

machine kept, used or operated

upon the insertion therein of	by the club,
one or more Australian coins of two shillings or twenty cents.

Multiple poker machines the use For each such poker machine

or operation of which depends	kept, used or operated by the
upon the insertion therein of	club, an amount that bears the
one or more Australian coins	same proportion to $500 as the
of less than sixpence or five	value of the coin, or any one
cents.	of the coins, to be inserted therein bears to sixpence or five cents, as the case may require.

(ii)   by inserting next after subsection two of the same section the following new subsection : —

(3) The license tax payable under this section in respect of any poker machine referred to in Part II of the Schedule to sub­ section one of this section shall be additional to that payable under Part I of that Schedule in respect of that poker machine.

(b)	by inserting next after section two the following
new section : —
2A. (1) This section shall apply to poker machines, the use or operation of which depends upon the insertion therein of one Australian coin of two shillings or twenty cents or two or more of any such coins, and the keeping, use and operation of which was or is discontinued by a club licensed under Part IIIA of the Gaming and Betting Act, 1912, as amended by subsequent

Acts,

Acts, during a period commencing at any time after the twenty-fourth day of February, one thousand nine hundred and sixty-six.

(2) If, on or before the thirtieth day of June, one thousand nine hundred and sixty-six, the club concerned replaced or replaces a poker machine to which this section applies with poker machines (herein referred to as replacement machines), none of which was or is a multiple poker machine, and the use or operation of each of which depends upon the insertion therein of an Australian coin of lesser value than two shillings or twenty cents, no license tax shall be payable for the replacement machines in respect of the period commencing on the date of the replacement and ending on the said thirtieth day of June, if the aggregate value of the coins upon which the use or operation of all the replacement machines depends does not exceed two shillings or twenty cents.

(3) The license tax paid or payable in respect of a poker machine to which this section applies shall where the club concerned has given such particulars relating to such poker machine as the Minister may require be reduced by one- twelfth for each complete month during the period commencing on the day upon which the keeping, use or operation of such poker machine was or is discontinued by such club and terminating on

the thirtieth day of June next following. (4) Where the keeping, use or operation of	a poker machine to which this section applies was
discontinued before the date of the commencement of the Gaming and Betting (Poker Machines) Taxation Amendment Act, 1966, and any tax had before that date been paid by a club for any replacement machine, the tax so paid shall be refunded to that club.

(5)

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

(c)	(i)	by omitting from subsection one of section three the words "has been in existence for a period of less than three years" and by inserting in lieu thereof the words "has not been registered under Part X of the Liquor Act, 1912, as amended by subsequent Acts, or under Division 4 of Part IIIA of the Gaming and Betting Act, 1912, as amended by subsequent Acts, for a period of three years or more";
(ii)	by omitting from paragraph (a) of subsection two of the same section the words "has been in existence for a period of less than one year" and by inserting in lieu thereof the words "has not been so registered for a period of one year or more";
(iii)	by omitting from paragraph (b) of the same subsection the words "has been in existence for a period of not less than one year and less than two years" and by inserting in lieu thereof the words "has not been so registered for a period of two years or more, but has been so registered for a period of one year

or more,";

(iv)   by omitting from paragraph (c) of the same subsection the words "has been in exist­ ence for a period of not less than two years and less than three years" and by inserting in lieu thereof the words "has not been so registered for a period of three years or more, but has been so registered for a period of two years or more,".

(1) The Schedule to subsection one of section two of the Gaming and Betting (Poker Machines) Taxation Act, 1956, as amended by subsequent Acts and by this Act, shall only apply to and in respect of license tax upon poker machines, the keeping, use and operation of which is authorised by a license or renewal of a license which is to take effect on or after the first day of July, one thousand nine hundred and sixty-six.

3.

(2) The substitution of the said Schedule by this Act shall not affect the liability of a club to pay any license tax payable by it in respect of a license in force before the said first day of July, and a club shall be liable to pay any such license tax in all respects as if the said Schedule had not been so substituted.