Gaming Machine Amendment Act 2020 (ACT)

Gaming Machine Amendment Act 2020

A2020-9

Contents

Page

Part 1      Preliminary
1            Name of Act  2
2            Commencement  2
3            Legislation amended  2
Part 2Gaming Machine Act 2004
4            Annual report of clubsSection 54 (1)  3
5            Section 54 (1) (a) (i)  3
6            Section 54 (1) (d) (i)  3
7           Computer cabinet access registerSection 71 (2)  3
8            Definitions—pt 11Section 157A, definitions of small or medium club and small or medium club group     4
9            Audit of financial statements etcSection 158 (1) (a) and (b)  5
10          Payment of gaming machine tax or payment to diversification and sustainability support fund—quarterly electionSection 161A (1)  5
11          New section 161A (4)  5
12          Gaming machine tax rebate—financial yearNew section 162A (2A)  6
13          Gaming machine tax rebate—part financial yearNew section 162B (3A)  6
14          Required payment to gambling harm prevention and mitigation fundSection 163A (1)  7
15          Payment from gambling harm prevention and mitigation fund—minimum community contributionsSection 163D (1) (a)  7
16          Meaning of community purpose etc—pt 12Section 166 (1), definition of community purpose contribution, paragraph (a) (ii)        7
17          Section 166 (1), definition of community purpose contribution, paragraph (a) (iii)       8
18          Section 167  8
19          Payment of community contributions for a tax periodSection 169 (1)  10
20          Community purpose contributions—reporting by clubsSection 172 (1) (a)  10
21          Section 172 (1) (b)  10
22          Section 172 (1) (d)  11
23          Section 172 (2)  11
24          Section 172 (3)  11
25          Community contributions—commission must publish summarySection 172A (1) (a)  11
26          Section 172A (1) (b) (ii)  12
27          Community contribution shortfall taxNew section 172B (4A) and (4B)  12
28          Section 172B (5), definition of community contribution shortfall            12
29          Section 179A  13
30          Community contributions—clubs with reporting year beginning before and ending after 1 July 2019Section 314 (4)  13
31          New section 314 (4A)  13
Part 3Gaming Machine Regulation 2004
32          Club’s business activities—Act, s 166 (2) (c)Section 67 (1)  14
33          Section 67 (1) (a) and (b)  14
34          Sections 68 (1) and 69 (1)  14
35          Division 9.4 heading  15
36          Section 69B heading  15
37          Section 69C  15
38          Division 9.5 heading  16
39          Club operating multiple authorised premisesSection 69D  16
40          Women’s sportsSection 69E (2)  16
41          Sections 69F (2) and 69G (2)  16
42          Charging fees for activities or eventsSection 69I (1) (a)  17
43          Working out value of in-kind community purpose contributionsSection 69K (1)  17
44          Other statements to be included in annual report of clubs—Act, s 54 (1) (f)Section 74A (1)  17
45          Further amendments, mentions of club  18

Gaming Machine Amendment Act 2020

A2020-9

An Act to amend the Gaming Machine Act 2004 and the Gaming Machine Regulation 2004

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

Part 1Preliminary

Name of Act
This Act is the Gaming Machine Amendment Act 2020.
Commencement
(1)This Act (other than sections 8, 12 and 13) commences on the day after this Act’s notification day.
NoteThe naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).
(2)Sections 8, 12 and 13 commence on 1 July 2020.
Legislation amended
This Act amends the Gaming Machine Act 2004 and the Gaming Machine Regulation 2004.

Part 2Gaming Machine Act 2004

Annual report of clubs
Section 54 (1)
omit everything before paragraph (a), substitute
(1)It is a condition of a licence for a club that the licensee’s annual report for a financial year of the licensee include information about the following for the financial year:
Section 54 (1) (a) (i)
substitute
(i)the position the influential person occupies in relation to the licensee; and
Section 54 (1) (d) (i)
substitute
(i)the person’s position in relation to the licensee; and
Computer cabinet access register
Section 71 (2)
omit
licensed premises
substitute
authorised premises
Definitions—pt 11
Section 157A, definitions of small or medium club and small or medium club group
substitute
small or medium club, for a financial year, means a licensee that is a club if—
(a)the gross revenue in relation to the operation of gaming machines under all authorisation certificates held by the licensee is not more than $4 000 000 for the financial year; or
(b)if the gross revenue in relation to the operation of gaming machines under all authorisation certificates held by the licensee is more than $4 000 000 for the financial year—the licensee would receive a reduced GMT rebate for the financial year because of the application of section 162A (2A).
small or medium club group, for a financial year, means all licensees within a club group if—
(a)the gross revenue in relation to the operation of gaming machines under all authorisation certificates held by all licensees of the group is not more than $4 000 000 for the financial year; or
(b)if the gross revenue in relation to the operation of gaming machines under all authorisation certificates held by all licensees of the group is more than $4 000 000 for the financial year—the licensees would receive a reduced GMT rebate for the financial year because of the application of section 162A (2A).
Audit of financial statements etc
Section 158 (1) (a) and (b)
after
the licensee’s gross revenue
insert
for all authorised premises
Payment of gaming machine tax or payment to diversification and sustainability support fund—quarterly election
Section 161A (1)
omit
under section 162
New section 161A (4)
insert
(4)In this section:
required amount—see section 163H (3).
Gaming machine tax rebate—financial year
New section 162A (2A)
insert
(2A)However, if the licensee’s gross revenue in relation to the operation of gaming machines under all authorisation certificates held by the licensee is more than $4 000 000 for the financial year, the amount of the GMT rebate for the licensee under subsection (2) is reduced by $0.50 for each dollar that the licensee’s gross revenue for the financial year exceeds $4 000 000.
Example
A licensee’s gross revenue for the 2020-2021 financial year is $4 350 000. The amount of GMT rebate the licensee is entitled to under s (2) is $359 125. The amount by which the rebate is reduced under s (2A) is $175 000. Therefore, the amount of GMT rebate for the licensee is $184 125.
Gaming machine tax rebate—part financial year
New section 162B (3A)
insert
(3A)However, if the amount of GMT rebate the licensee is entitled to would be reduced under section 162A (2A) if the licensee were entitled to the rebate for the whole of the financial year, the amount of the rebate under this section is reduced in accordance with section 162A (2A), as if a reference to $4 000 000 for the financial year were a reference to the adjusted amount for the entitled part of the year.
Required payment to gambling harm prevention and mitigation fund
Section 163A (1)
after
the licensee’s gross revenue
insert
for each authorised premises
Payment from gambling harm prevention and mitigation fund—minimum community contributions
Section 163D (1) (a)
omit
section 167 (1) (b)
substitute
section 167 (2) (b)
Meaning of community purpose etc—pt 12
Section 166 (1), definition of community purpose contribution, paragraph (a) (ii)
omit
section 167 (1) (b)
substitute
section 167 (2) (b)
Section 166 (1), definition of community purpose contribution, paragraph (a) (iii)
omit
section 167 (1) (a)
substitute
section 167 (2) (a)
Section 167
substitute
Minimum community contribution—clubs
(1)This section applies to a licensee that is a club.
(2)The minimum community contribution that the licensee must make, as a percentage of the licensee’s net revenue is—
(a)0.4% of the licensee’s net revenue for each authorised premises for a tax period, paid to the commission and transferred to the Chief Minister’s Charitable Fund; and
(b)0.4% of the licensee’s net revenue for each authorised premises for a tax period, paid to the gambling harm prevention and mitigation fund; and
(c)8% of the licensee’s net revenue for all authorised premises for a reporting year for the licensee, made as a community purpose contribution.
(3)For a community purpose contribution of a licensee, other than a licensee that is a small or medium club or a club in a small or medium club group, at least 6% of the licensee’s net revenue must be a contribution of money.
(4)However, part of the amount mentioned in subsection (3) may be a contribution in kind rather than of money if the contribution—
(a)is made under a written arrangement or agreement that has a stated term prescribed by regulation; and
(b)meets any other requirements prescribed by regulation.
(5)The Minister may, on application by the licensee, determine a lower minimum community contribution for the licensee if satisfied that making the minimum community contribution would seriously affect the viability of the licensee’s authorised premises.
(6)A determination under subsection (5) is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(7)A regulation may prescribe matters in relation to a contribution under this section including—
(a)how the value of a community purpose contribution for this section is worked out; and
(b)when a community purpose contribution is made.
(8)Despite subsection (3), for each reporting year for the licensee that ends after 30 June 2019 and before 1 July 2021, for a community purpose contribution of the licensee, at least 5% of the licensee’s net revenue for all authorised premises for a reporting year must be a contribution of money.
(9)Subsection (8) and this subsection expire 2 years after the day they commence.
NoteTransitional provisions are kept in the Act for a limited time. A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act, s 88).
(10)In this section:
small or medium club, for a financial year—see section 157A.
small or medium club group, for a financial year—see section 157A.
Payment of community contributions for a tax period
Section 169 (1)
omit
section 167 (1) (a) or (b)
substitute
section 167 (2) (a) or (b)
Community purpose contributions—reporting by clubs
Section 172 (1) (a)
after
gross revenue of the licensee
insert
for all authorised premises
Section 172 (1) (b)
after
net revenue of the licensee
insert
for all authorised premises
Section 172 (1) (d)
after
net revenue
insert
for all authorised premises
Section 172 (2)
after
the licensee’s net revenue
insert
for all authorised premises
Section 172 (3)
after
gross revenue
insert
for all authorised premises
Community contributions—commission must publish summary
Section 172A (1) (a)
omit
section 167 (1) (a) or (b)
substitute
section 167 (2) (a) or (b)
Section 172A (1) (b) (ii)
omit
net revenue year
substitute
net revenue for all authorised premises for the reporting year
Community contribution shortfall tax
New section 172B (4A) and (4B)
insert
(4A)Despite subsection (1), the community contribution shortfall tax is 100% for each reporting year that ends after 30 June 2019 and before 1 July 2021.
(4B)Subsection (4A) and this subsection expire 2 years after the day they commence.
NoteTransitional provisions are kept in the Act for a limited time. A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act, s 88).
Section 172B (5), definition of community contribution shortfall
omit
club’s
substitute
licensee’s
Section 179A
substitute

179AReview of gaming machine tax rebate
(1)The Minister must, before 30 November 2022—
(a)review the operation of section 162A (Gaming machine tax rebate—financial year); and
(b)present a report of the review to the Legislative Assembly.
(2)This section expires 3 years after the day it commences.

Community contributions—clubs with reporting year beginning before and ending after 1 July 2019
Section 314 (4)
omit
section 167 (1) (c)
substitute
section 167 (2) (c)
New section 314 (4A)
insert
(4A)Despite section 167 (3), for the part of the reporting year beginning on 1 July 2019, for the community purpose contribution of a licensee, other than a licensee that is a small or medium club or a club in a small or medium club group, at least 5% of the licensee’s net revenue for all authorised premises must be a contribution of money.

Part 3Gaming Machine Regulation 2004

Club’s business activities—Act, s 166 (2) (c)
Section 67 (1)
omit
by a club
substitute
by a licensee that is a club
Section 67 (1) (a) and (b)
omit
club’s
substitute
licensee’s
Sections 68 (1) and 69 (1)
after
contributions
insert
by a licensee that is a club
Division 9.4 heading
substitute

Division 9.4 In-kind contributions—Act, s 167 (4)

Section 69B heading
substitute

69BTerm of arrangement or agreement—Act, s 167 (4) (a)

Section 69C
substitute

69CRequirements for in-kind contribution—Act, s 167 (4) (b)
(1)The requirements are that the contribution in kind from a licensee that is a club—
(a)does not exceed 2% of the licensee’s net revenue for all authorised premises for the relevant reporting year; and
(b)is made to a recipient that is not controlled by or related to the club; and
(c)is made for the purpose of providing a defined facility, space or program for the recipient.
(2)Despite subsection (1) (a), for each reporting year for the licensee that ends after 30 June 2019 and before 1 July 2021, the requirement is that the contribution in kind does not exceed 1% of the licensee’s net revenue for all authorised premises for the relevant reporting year.
(3)Subsection (2) and this subsection expire 2 years after the day they commence.
NoteTransitional provisions are kept in the Act for a limited time. A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act, s 88).

Division 9.5 heading
substitute

Division 9.5 Working out value and timing of community purpose contributions—Act, s 167 (7)

Club operating multiple authorised premises
Section 69D
omit
Women’s sports
Section 69E (2)
substitute
(2)For every $3 that a licensee that is a club contributes, the licensee’s minimum community purpose contribution must be worked out as if the licensee had contributed $4.
Sections 69F (2) and 69G (2)
after
a reporting year
insert
for a licensee that is a club
Charging fees for activities or events
Section 69I (1) (a)
omit
a club
substitute
a licensee that is a club
Working out value of in-kind community purpose contributions
Section 69K (1)
after
contribution
insert
by a licensee that is a club
Other statements to be included in annual report of clubs—Act, s 54 (1) (f)
Section 74A (1)
omit
club’s gross revenue
substitute
licensee’s gross revenue for all authorised premises
Further amendments, mentions of club
omit
club
substitute
licensee
in
·     section 67
·     section 68 (1)
·     section 69 (1) (b) and (c)
·     section 69F (2) and examples
·     section 69G (2), definitions of total cost and total income and examples
·     sections 69I and 69K

Endnotes

Presentation speech
Presentation speech made in the Legislative Assembly on 20 February 2020.
Notification
Notified under the Legislation Act on 7 April 2020.
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 2020, which was passed by the Legislative Assembly on 2 April 2020.
Clerk of the Legislative Assembly
© Australian Capital Territory 2020