Australian Capital Territory Current Acts

GAMING MACHINE ACT 2004 - SECT 161

    (1)     Gaming machine tax in relation to the operation of a gaming machine must be paid by—

        (a)     in relation to a gaming machine operated lawfully—the licensee; or

        (b)     in relation to a gaming machine operated unlawfully—

              (i)     the person receiving the gross revenue; or

              (ii)     the occupier of the premises where the gaming machine is operated.

    (2)     If subsection (1) (b) applies, the person receiving the gross revenue from the operation of the relevant gaming machine and the occupier of the premises where the machine is operated are jointly and severally liable to pay tax under subsection (1).

    (3)     Gaming machine tax in relation to the operation of a gaming machine during a tax period is payable on the 7th day after the end of the tax period.