Gaming Duties Amendment Act 1996

1: Short Title, application, and commencement
1: This Act may be cited as the Gaming Duties Amendment Act 1996, and shall be read together with and deemed part of the Gaming Duties Act 1971
2: Except as provided in subsections (3) (4) sections 3 4
3: Except as provided in subsection (4) sections 7 8 9 10
4: Where—
a: A provision of this Act amends, inserts, or repeals a provision ( the relevant provision
b: The relevant provision is referred to in, or necessary for the purposes of, another provision ( the other provision
c: The other provision—
i: Is amended, inserted, or repealed by this Act; and
ii: Has an application date that is not the same as the general application date for the relevant provision,— the relevant provision shall, for all purposes in regard to the other provision, have the same application date as the other provision.
2: Amendment to Short Title section
1: This subsection substituted s 1(4)
2: This section applies on and after the 1st day of October 1996.
3: Return to be furnished to Commissioner
1:
2: Section 5 Gaming Duties Amendment Act 1995
3: This section shall come into force on the 1st day of April 1997. Subsection (1) repealed 1 August 2003 70(2) Racing Act 2003 See sections 71 to 81 See clause 2 Racing Act Commencement Order 2003
4: Interest on unpaid totalisator duty
Section 8
5: Interest on unpaid lottery duty
Section 12
6: Interest on unpaid gaming machine duty
Section 12F section 3 of the Gaming Duties Amendment Act 1991
7: Assessments deemed correct except in challenge proceedings
This section amended s 12H
8: Application of
Parts 4A 8A Tax Administration Act 1994 This section inserted s 12HA
9: Objections to assessments
1: Section 12I section 3 of the Gaming Duties Amendment Act 1991
2: Notwithstanding subsection (1) section 12I
a: Issued by the Commissioner under the principal Act before the 1st day of October 1996; or
b: That is referred to in section 12HA(2) section 8
3: The Commissioner may, with the written agreement of a person who has been assessed for a tax liability under this Act, specify that a notice of assessment or reassessment—
a: Issued before the 1st day of October 1996, is to be treated as if it had been issued after that date (in which case the provisions of Parts 4A 8A Tax Administration Act 1994
b: Issued on or after the 1st day of October 1996, is to be treated as if it had been issued before that date (in which case the provisions of sections 12I 12J
10: Commissioner may amend assessment, or objection may be submitted to Taxation Review Authority
1: Section 12J section 3 of the Gaming Duties Amendment Act 1991
2: Notwithstanding subsection (1) section 12J
a: Issued by the Commissioner under the principal Act before the 1st day of October 1996; or
b: Referred to in section 12HA(2) section 8
11: Deduction of duty from payment due to defaulters
Section 12L section 3 of the Gaming Duties Amendment Act 1991 subsection (8)
12: Interest on unpaid casino duty
Section 12Q section 3 of the Gaming Duties Amendment Act 1991
13: Recovery of duty
This section amended s 12R
14: Duty recoverable by Commissioner in official name
Section 14
15: Application of
Part 9 Tax Administration Act 1994
1: This section substituted s 15
2: Section 5 of the Gaming Duties Amendment Act 1991
16: Application of provisions of
Tax Administration Act 1994 This section inserted s 15A