Australian Capital Territory Current Acts

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GAMING MACHINE ACT 2004 - SECT 162C

Gaming machine tax rebate—claim

    (1)     A licensee that expects to be a small or medium club or part of a small or medium club group for a financial year may claim a GMT rebate during the year.

    (2)     The claim must—

        (a)     be in writing signed by the licensee; and

        (b)     include particulars showing the licensee's expected gross revenue for the financial year.

Note     If a form is approved under the Control Act

, s 53D for a claim, the form must be used.

    (3)     If the commission is not satisfied on reasonable grounds that the licensee is or will be a small or medium club, or is or will be part of a small or medium club group, for the year, the commission must give the licensee written notice that the licensee's claim is not accepted.



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