Long title

Part 1 Preliminary

1 Name of Act

2 Commencement

3 Definitions

4 Relationship with Taxation Administration Act 1996

5 Notes

Part 2 Gaming machine tax

6 Tax on gaming machines

7 Payment by instalments

8 Returns

9 Calculation and assessment of tax

10 Adjustments

11 Apportionment of liability for tax in certain circumstances

Part 3 Rates of tax

Division 1 Hoteliers

12 Annual rate for hoteliers

13 Instalment rate for hoteliers

13A Tax rates for hoteliers

Division 2 Registered clubs

14 Annual rate for registered clubs

15 Instalment rate for registered clubs

15A Tax rates for registered clubs

Part 4 Rebate of tax levied on registered clubs

16 ClubGRANTS

17 Tax rebate for ClubGRANTS expenditure

17A ClubGRANTS Fund

Part 5 Exemption from or deferral of tax

Division 1 Hardship Review Board

18 Waiver, deferral and writing off of tax in hardship cases

Division 2 Exemption from tax liability of certain registered clubs

19 Constitution of Committee

20 Exemption from tax liability in certain cases of hardship

21 Application for exemption

22 Effect of previous refusal by Hardship Review Board

Part 6 Miscellaneous

23 Registered clubs with distinct premises

24 Proceedings for offences

25 Regulations

26 Review of Act

27 Savings and transitional provisions

27A Arrangements for 2003 tax year

28–30 (Repealed)

 Schedule 1 Mandatory provisions for ClubGRANTS guidelines

 Schedule 2 Savings and transitional provisions

 Schedule 2A Arrangements for 2003 tax year

 Schedules 3–5 (Repealed)

Historical notes