Australian Capital Territory Numbered Acts

GAMING MACHINE ACT 2004 (NO. 34 OF 2004) - SECT 159

    (1)     Gaming machine tax is payable on the gross revenue in relation to the operation of gaming machines each month, whether or not the operation is lawful.

    (2)     The rate at which gaming machine tax is payable is the prescribed percentage.

    (3)     In this section:

"prescribed percentage", in relation to a licensee, means—

        (a)     if the licensee is a club whose gross revenue for the relevant month does not exceed $8 000—nil; or

        (b)     if the licensee is a club whose gross revenue for the relevant month exceeds $8 000—

              (i)     in relation to the part of the gross revenue that does not exceed $8 000—1%; and

              (ii)     in relation to the part of the gross revenue that exceeds $8 000 but does not exceed $25 000—23.5%; and

              (iii)     in relation to the part of the gross revenue that exceeds $25 000 but does not exceed $50 000—24.5%; and

              (iv)     in relation to the part of the gross revenue that exceeds $50 000—27.0%; or

        (c)     if the licensee is not a club—25.9%.