Gaming and Betting (Poker Machines) Taxation Amendment Act 1985 (NSW)

GAMING AND BETTING (POKER MACHINES) TAXATION

AMENDMENT ACT, 1985, No 72

^efa J^outlj JSHabs

ANNO TRICESIMO QUARTO

ELIZABETHS II REGINS

* * * * * * * * * * * * * * * * * * * * * * * * *

Act No. 72, 1985.

An Act to amend the Gaming and Betting (Poker Machines) Taxation Act,
1956, consequent upon and in connection with the enactment of the

Registered Clubs (Further Amendment) Act, 1985. [Assented to,

15th May, 1985.]

2   Act No. 72

Gaming and Betting (Poker Machines) Taxation Amendment, 1985

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:—

Short title.

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

Taxation Amendment Act, 1985".

Commencement.

2. (1) Sections 1 and 2 shall commence on the date of assent to this Act. (2) Except as provided by subsection (1), this Act shall commence on the day on which the Registered Clubs (Further Amendment) Act, 1985, commences.

Amendment of Act No. 18, 1956.

3. The Gaming and Betting (Poker Machines) Taxation Act, 1956, is

amended by inserting after section 4 the following section:—

Exemption from license tax for amalgamated clubs in certain cases.

5. Where—

(a)	2 registered clubs within the meaning of the Registered Clubs Act, 1976, amalgamate in accordance with section 17A of that Act; and
(b)	license tax has, in respect of any period, been paid pursuant to section 2 by a club that was a party to the amalgamation for a number of poker machines of a particular class,
club in respect of any part of that period for an equivalent number	no license tax is payable pursuant to section 2 by the amalgamated
of poker machines of that class which are kept, used or operated by the amalgamated club.