Registered Clubs Act 1976 Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999 (1999-151) [GG No 27 of 5.3.1999, p 1631] (NSW)
1999 No 151
New South Wales
under the Registered Clubs Act 1976 His Excellency the Governor, with the advice of the Executive Council and the consent of the Treasurer, has made the following Regulation under the Registered Clubs Act 1976. J. RICHARD PAGE, M.P.,
Minister for Gaming and Racing
te The object of this Regulation is to enable the Liquor Administration Board to exempt registered clubs from their liability to pay gaming device duty, or to defer their liability to pay such duty, in certain circumstances. It does so by inserting a new Division 2A (clauses 24B–24F) in Part 4 of the Registered Clubs Regulation 1996 (the Regulation). This Regulation also makes consequential amendments to the Regulation and amends clauses 27 and 28 of the Regulation so as to make them consistent with the new Division. This Regulation is made under the Registered Clubs Act 1976, including sections 73 (the general regulation-making power) and 85 (2).
Published in Gazette No 27 of 5 March 1999, page 1631 Page 1
| Clause 1 | Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999 |
| 1 Name of Regulation |
This Regulation is the Registered Clubs Amendment (Duty
Exemptions and Deferrals) Regulation 1999.
| mendment of Registered Clubs Regulation 1996 |
The Registered Clubs Regulation 1996 is amended as set out in
Schedule l .
The explanatory note does not form part of this Regulation.
Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999
ts
(Clause 2)
Insert after Division 2 of Part 4:
ivision 2 ard may grant exempti
, payment of duty on a devices
Exemption or deferral in certain cases of har
(1)
The Board may by order in writing exempt a club from its liability to pay, or defer a club’s liability to pay, the whole or part of an instalment of duty payable by the club under Part 10 of the Act, but only if the Board is satisfied that:
(a)
the club is suffering serious financial hardship, and
(b)
the exemption or deferral is necessary to alleviate or assist in the alleviation of that hardship.
(2)
An order under this clause deferring a club’s liability to pay duty may provide that the deferred duty is payable in instalments in the amounts, and on or before the dates, specified in the order.
(3) The Board may make an order under this clause even if:
(a)
an application for a similar order in respect of an instalment of duty could be (but has not been) made to the Committee under Division 3, or
(b)
the Committee has refused to make such an order under that Division.
24C Interest on deferred duty
(1) Interest is payable by a club on any amount of duty the
payment of which is deferred under this Division.
Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999
| Schedule 1 | Amendments |
(2)
Interest is payable from the time the duty concerned would have become due and payable (had payment not been deferred) on so much of the deferred duty as from time to time remains unpaid.
(3) The rate of interest is that specified in section 22 of the
Taxation Administration Act 1996.(4) Clause 24B applies to interest on deferred duty in the
same way as it applies to the deferred duty itself.
otification and operation of exemption or deferral
(1) An order under clause 24B is to be given to the club
concerned.(2) The Board may impose such conditions as it thinks fit on
a deferral of duty or interest.
evocation, amendment or extension of deferral
(1)
A deferral of duty or interest (and any conditions to which it is subject) may be revoked, amended or extended by the Board at any time by a further order in writing, notice of which is given to the club concerned.
(2)
The effect of the revocation of a deferral of duty or interest is that the duty or interest deferred becomes immediately due and payable.
pplication for exemption or deferral
(1)
An exemption or deferral under this Division can be granted only on application by the club concerned. An application (and any exemption or deferral granted on the application) can relate to one instalment of duty only. Further applications relating to that instalment, and applications relating to any other instalment, can be made.
(2)
An application is to be in writing and accompanied by such information and documentation as the Board may request, being information and documentation that it reasonably requires to determine the application.
Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999
Amendments Schedule 1
(3)
The Board may require an application and the details and information accompanying an application to be verified by statutory declaration.
Part 4, Division 3, hea Omit the heading. Insert instead:
ivision 3
Committee ma deferral of, pa
gaming devices
Clause 26A
Insert after clause 26:
2611 Effect of previous exemption deferral decision of Board
The Committee cannot grant an exemption or deferral under this Division in respect of the payment of an instalment of duty by a club if the Board has previously refused to grant the club an exemption or deferral under Division 2A in respect of that instalment of duty.
Clause 27 interest in deferred duty
Omit clause 27 (3). Insert instead: (3) The rate of interest is that specified in section 22 of the
Taxation Administration Act 1996.
Clause 27 (4) an Omit the subclauses. Insert instead:
(4) Clause 26 applies to interest on deferred duty in the same
way as i t applies to the deferred duty itself.
Registered Clubs Amendment (Duty Exemptions and Deferrals) Regulation 1999
| Schedule 1 | Amendments |
Clause 28 Notification and operation of exemption or deferral
Omit clause 28 (1). Insert instead:
( l ) An order under clause 26 is to be given to the club concerned.
Clause 28 (3)
Omit the subclause.
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