Gaming Control Regulations 2014

Gaming Control Regulations 2014

I, the Lieutenant-Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Gaming Control Act 1993 .

17 November 2014

A. M. BLOW

Lieutenant-Governor

By His Excellency's Command,

PETER GUTWEIN

Treasurer

1.   Short title

These regulations may be cited as the Gaming Control Regulations 2014 .

2.   Commencement

These regulations take effect on 22 December 2014.

3.   Interpretation

In these regulations –

Act means the Gaming Control Act 1993 ;

nominated associate means an associate of the person, making an application under section 36 of the Act for a licensed premises gaming licence, who is named on that application.

4.   Fees

The fees specified in Schedule 1 are the maximum fees prescribed for the matters to which they respectively relate.

5.   Sports events

(1)  In this regulation –

political election means an election in –

(a) Australia or another country; or

(b) any state, territory, district or area of Australia or another country –

in respect of any level of Government in that country, state, territory, district or area, including local or district Government, if wagering in respect of that election is not otherwise illegal under the law of Tasmania or any other law.

(2)  For the purposes of paragraph (c) of the definition of sports event in section 3(1) of the Act, the following activities are prescribed as sports events:

(a) a political election;

(b) the awarding of a prize, or other award, in respect of any sport;

(c) the awarding of a prize, or other award, in respect of any art or other cultural activity;

(d) the movement in a stock market index or the price of a stock on a stock market;

(e) the movement in a commodities market index or the price of a commodity on a commodities market;

(f) the movement in interest rates, consumer price index or other economic indicator;

(g) the temperature, weather or other meteorological event;

(h) the result or an outcome of a television show or other media entertainment event;

(i) the result or an outcome of a bloodstock sale or the sex, weight or other characteristic of the progeny of a bloodstock animal;

(j) a statistical result based on published research or data;

(k) a celebrity announcement.

6.   Partial refund of licence fee on surrender of Tasmanian gaming licence

For section 76ZI(2A) of the Act, the proportional refund of the relevant licence fee is to be calculated in accordance with the following formula:

where –

A is the amount to be calculated;

LF is the licence fee payable for the full financial year in which the licence is surrendered;

D₁ is the number of days in that financial year;

D₂ is the number of days remaining in that financial year after the day on which the licence is surrendered.

7.   Partial refund of licence fee on surrender of gaming endorsement

(1)  For section 76ZI(4)(c) of the Act, the proportional refund of the relevant part of the licence fee is to be calculated in accordance with the following formula:

where –

A is the amount of the refund to be calculated;

NR is the amount of the nominal proportional refund (being the refund that the licensed provider would be given under section 76ZI(2A) of the Act if, on the day on which the gaming endorsement is surrendered (the "day of surrender"), the Tasmanian gaming licence itself were being surrendered, rather than that gaming endorsement);

NF is the amount of the nominal residual licence fee (being the fee that, under section 148A of the Act, would be payable in respect of the Tasmanian gaming licence for the relevant financial year if it were issued, with its remaining gaming endorsements, on the day of surrender).

(2)  In this regulation, relevant part has the same meaning as in section 76ZI of the Act.

8.   Offences

For the purposes of section 100(2) of the Act, the following provisions of the Act are prescribed:

(a) section 87 ;

(b) section 88 ;

(c) section 89 ;

(d) section 94 ;

(e) section 112 ;

(f) section 115 ;

(g) section 116 ;

(h) section 118 ;

(i) section 135 .

9.   Annual listing fee to remain on Roll

(1)  In this regulation –

listing year means the 12-month period commencing on 1 September in any year.

(2)  The fee required to be paid under section 148AB(1) of the Act is –

(a) payable for each listing year; and

(b) payable, for each listing year, by 31 August of the listing year immediately preceding the listing year for which it is being paid.

(3)  For section 148AB(2) of the Act, a proportional refund of the annual listing fee referred to in that subsection is to be calculated in accordance with the following formula:

where –

A is the amount of the refund to be calculated;

LF is the annual listing fee paid by the person for the listing year in which the person ceases to be listed on the Roll;

D₁ is the number of days in that listing year;

D₂ is the number of days remaining in that listing year after the day on which the person ceases to be listed on the Roll.

10.   Foreign games permit tax rate

For the purposes of section 150AF(2) of the Act , the amount of tax payable on a foreign games permit holder's turnover on tickets sold in Tasmania in a foreign game during a month, taking into account the effect of the goods and services tax, is the percentage, of that turnover, calculated in accordance with the following formula:

where –

A is the percentage of the foreign games permit holder's turnover, on the tickets in the foreign game during the month, that is payable as tax under section 150AF(2) of the Act ;

B is the percentage that is specified by the foreign games permit holder (in accordance with the foreign games permit holder's foreign games permit) as the rate of return to players, as winnings, of turnover on the tickets in the foreign game during the month;

C is the rate of goods and services tax specified in section 4 of the A New Tax System (Goods and Services Tax Imposition – General) Act 1999 of the Commonwealth as being payable under the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.

11.   Appeals

An appeal to the Supreme Court under section 173 of the Act is to be instituted in the manner and within the period provided in Division 4 of Part 27 of the Supreme Court Rules 2000 as if it were an appeal which is subject to the provisions of the Supreme Court Civil Procedure Act 1932 .

SCHEDULE 1 - Fees

Regulation 4

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 26 November 2014

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation)

These regulations –

(a) prescribe certain fees, certain refunds, and certain tax rates, payable for the purposes of the Gaming Control Act 1993 ; and

(b) prescribe certain activities to be sports events for the purposes of that Act; and

(c) prescribe certain offences in relation to which a prescribed licence holder may detain a person in certain circumstances; and

(d) prescribe the period within which, and the manner in which, appeals may be made to the Supreme Court; and

(e) are made consequentially on the repeal of the Gaming Control Regulations 2004 under section 11 of the Subordinate Legislation Act 1992 .