Australian Capital Territory Current Acts

GAMING MACHINE ACT 2004 - SECT 162D

    (1)     At the end of each financial year for a licensee that is a club, the commission must assess the licensee's liability for gaming machine tax for the financial year, adjusted for—

        (a)     any GMT rebate the licensee is entitled to for the financial year or part of the year; and

        (b)     any amount of GMT rebate that the licensee has claimed during the financial year.

    (2)     The commission must give the licensee written notice of the assessment, setting out—

        (a)     the amount of the licensee's liability (including any adjustments); and

        (b)     the day by which any unpaid gaming machine tax is payable.

Note 1     For how documents may be given, see the Legislation Act

, pt 19.5.

Note 2     Under the Control Act

, s 48 the provisions of the Taxation Administration Act 1999

(other than pt 9) apply, with modifications, to gaming laws (including this Act). For the provisions relating to refunds of tax, see the Taxation Administration Act 1999

, pt 4. For the provisions relating to penalties that may be applied following a tax default, see the Taxation Administration Act 1999

, pt 5.