Gaming Machine Amendment Act 2005 (No 2) (ACT)

Gaming Machine Amendment Act 2005 (No 2)

A2005-26

An Act to amend the Gaming Machine Act 2004

The Legislative Assembly for the Australian Capital Territory enacts as follows:

1. Name of Act

   This Act is the Gaming Machine Amendment Act 2005 (No 2).

2. Commencement

   (1)This Act (other than section 8) commences on 1 July 2005.

   NoteThe naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

   (2)Section 8 commences on 1 July 2007.

3. Legislation amended

   This Act amends the Gaming Machine Act 2004.

4. New section 39A

   in division 3.2, insert

39ACompliance with requirements for issue of licence

It is a condition of a licence that the licensee—

(a)continually meets each requirement for the issue of a gaming machine licence; and

NoteFor the requirements for the issue of a gaming machine licence—see s 12 and s 13.

(b)continues not to do anything that would, if the licensee were applying for a gaming machine licence, cause the licensee to be refused the licence.

NoteFor the grounds for refusing to issue a gaming machine licence to an applicant that is a club—see s 14.

1. Other conditions of club licences
   Section 55 (h), (i) and (j)

   substitute

   (h)only members and signed-in guests can play gaming machines in the club.

2. Eligible clubs
   Section 146 (d) (ii)

   omit

   9

   insert

   3

3. Gaming machine tax
   Section 159 (2) and (3)

   substitute

   (2)The rate at which gaming machine tax is payable in relation to a month is the prescribed percentage for the month.

   (3)In this section:

   prescribed percentage, for a month, means—

   (a)in relation to a licensee that is a club—

   (i)for the part of the gross revenue of the club for the month that is less than $15 000—nil; and

   (ii)for the part of the gross revenue of the club for the month that is $15 000 or more but less than $25 000—15%; and

   (iii)for the part of the gross revenue of the club for the month that is $25 000 or more but less than $50 000—16%; and

   (iv)for the part of the gross revenue of the club for the month that is $50 000 or more—18%; or

   (b)in relation to a licensee that is a not a club—25.9%; or

   (c)    in any other case—100%.

4. Section 159 (3), definition of prescribed percentage, paragraph (a) (iii) and (iv) (as amended)

   substitute

   (iii)for the part of the gross revenue of the club for the month that is $25 000 or more but less than $50 000—17%; and

   (iv)for the part of the gross revenue of the club for the month that is $50 000 or more—21%; or

5. Tax adjustment in relation to GST for clubs
   New section 160 (5) and (6)

   insert

   (5)This section applies in relation to a licensee’s liability for a global GST amount only if the liability was incurred before 1 July 2005.

   (6)This section expires on 1 February 2006.

6. Dictionary, definition of commission

   substitute

   commission means the gambling and racing commission.

7. Dictionary, definition of net revenue, paragraph (b)

   omit

   15%

   substitute

   24%

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 5 May 2005.

2. Notification

   Notified under the Legislation Act on 28 June 2005.

3. Republications of amended laws

   For the latest republication of amended laws, see certify that the above is a true copy of the Gaming Machine Amendment Bill 2005 (No 2), which was passed by the Legislative Assembly on 21 June 2005.

   Clerk of the Legislative Assembly

   © Australian Capital Territory 2005