(1)  The Commissioner of State Revenue may, by notice given to a betting operator, exempt that betting operator from the requirement to lodge monthly returns under section 145J if the Commissioner of State Revenue considers it would be unduly onerous to require the betting operator to lodge monthly returns.

(2)  A betting operator is not required to lodge monthly returns under section 145J while a notice under subsection (1) is in effect in relation to that betting operator.

(3)  For the avoidance of doubt, the giving of the notice does not exempt the betting operator from the obligation to pay point of consumption tax, even though it may have the effect of postponing the time for payment of that tax.

(4)  The Commissioner of State Revenue may at any time, by notice given to the betting operator, revoke a notice given under subsection (1) .

(5)  A notice under subsection (1)  –

(a) must include a condition requiring the betting operator to lodge a return, for each period stated in the notice, specifying the taxable betting revenue of the betting operator for that period; and

(b) must include a condition requiring the betting operator to lodge the return and payment within a period stated in the notice; and

(c) may be subject to any conditions that the Commissioner of State Revenue thinks fit.