Australian Capital Territory Numbered Acts

GAMING MACHINE ACT 2004 (NO. 34 OF 2004) - SECT 161

    (1)     Gaming machine tax in relation to the operation of a gaming machine must be paid by—

        (a)     in relation to a machine operated lawfully—the licensee; or

        (b)     in relation to a machine operated unlawfully—

              (i)     the person receiving the gross revenue; or

              (ii)     the occupier of the premises where the machine is operated.

    (2)     If subsection (1) (b) applies, the person receiving the gross revenue from the operation of the relevant gaming machine and the occupier of the premises where the machine is operated are jointly and severally liable to pay tax under subsection (1).

    (3)     Gaming machine tax in relation to the operation of a gaming machine during a month is payable on the 7th day after the end of the month.