Part 5 Exemption from or deferral of tax
Division 1 Hardship Review Board
18 Waiver, deferral and writing off of tax in hardship
The Hardship Review Board constituted under Division 5 of Part 10
of the Taxation Administration Act
1996 may exercise its functions in relation to tax payable
under this Act.
Division 2 Exemption from tax liability of certain registered
19 Constitution of Committee
(1) There is to be a Committee for the purposes of this Division
comprising the following members:
(a) the Auditor-General (or a senior officer of the Audit Office
appointed by the Auditor-General),
(b) the Secretary of the Treasury (or a senior officer of the Treasury
appointed by the Secretary),
(c) the Director-General of the Department of Gaming and Racing (or a
senior officer of the Department appointed by the
(d) a person appointed by the Club Industry Advisory Council
established by the Minister for Gaming and Racing.
(2) If a person is not appointed for the purposes of subsection (1)
(d), the Minister for Gaming and Racing may appoint a person to be a member of
the Committee for the purposes of that paragraph.
(3) A member of the Committee may appoint a person to act in the place
of that member at meetings of the Committee.
(4) Each member of the Committee has a deliberative vote and, in the
event of an equality of votes, the member referred to in subsection (1) (a)
has a second or casting vote.
(5) The procedure for the calling of meetings of the Committee and the
conduct of business at those meetings is to be determined by the
(6) The Committee is a continuation of the Committee constituted under
Division 3 of Part 4 of the Registered Clubs Regulation 1996
immediately before the commencement of this
20 Exemption from tax liability in certain cases of
(1) The Committee may, by order in writing, exempt a registered club
from its liability to pay the whole or part of an instalment of tax if the
Committee is satisfied that:
(a) a casino was in operation (under the Casino Control Act 1992) during the
whole or part of the instalment period concerned, and
(b) the whole or any part of that casino was within 10 kilometres of
any part of the premises of the registered club, and
(c) the club first became registered under the Registered Clubs Act 1976 before 23
April 1993, and
(d) the club is suffering serious financial hardship as a result of a
reduction in the profits from approved gaming machines kept by the club during
that instalment period, and
(e) the reduction in profits is reasonably attributable to the
availability of poker machines in the casino during that instalment period,
(f) the exemption is necessary to alleviate or assist in the
alleviation of that hardship.
(2) The Chief Commissioner is to be notified of, and is to give effect
to, any order by the Committee under this section.
(3) Notice of the order is also to be given to the registered club to
which the order relates.
21 Application for exemption
(1) An exemption under this Division may be granted on application by
the registered club concerned.
(2) An application (and any exemption granted on the application) can
relate to one instalment of tax only. Further applications in respect of an
instalment period can be made.
(3) An application must be in writing and be accompanied by:
(a) a copy of the income and expenditure statement and balance sheet
for the registered club in respect of the 3 financial years immediately
preceding the application, and
(b) such other information and documentation as the Committee may
request, being information and documentation that it reasonably requires to
determine the application.
(4) The Committee may require an application and the details and
information accompanying an application to be verified by statutory
22 Effect of previous refusal by Hardship Review
The Committee cannot grant an exemption under this Division in
respect of the liability of a registered club to pay an instalment of tax
(a) the registered club has made an application to the Hardship Review
Board for that Board to waive, defer or write off the tax concerned,
(b) the Hardship Review Board has refused the