Gaming Duties Act 1971

Reprint as at 21 December 2010

Gaming Duties Act 1971

Public Act1971 No 34
Date of assent29 October 1971
Commencementsee section 1
Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

This Act is administered by the Inland Revenue Department.

Contents

Title

1 Short Title, commencement, etc

2 Application

3 Interpretation

Part 1
Totalisator duty

4 Totalisator duty

5 Board must provide returns and pay duty

6 Payment of totalisator duty by racing club [Repealed]

7 Payment of totalisator duty by the Totalisator Agency Board [Repealed]

8 Interest on unpaid totalisator duty [Repealed]

Part 2
Lottery duty

9 Lottery duty

10 Return to be furnished to Commissioner

11 Payment of lottery duty

12 Interest on unpaid lottery duty [Repealed]

12A Application to instant game that is New Zealand lottery

Part 2A
Gaming machine duty

12B Interpretation

12C Gaming machine duty

12D Monthly returns to be furnished to Commissioner

12E Payment of gaming machine duty

12F Interest on unpaid gaming machine duty [Repealed]

12FA Power of Commissioner in respect of small amounts

12G Assessment of duty

12H Assessments deemed correct except in challenge proceedings

12HA Application of Parts 4A and 8A of Tax Administration Act 1994

12I Objections to assessments [Repealed]

12J Commissioner may amend assessment, or objection may be submitted to Taxation Review Authority [Repealed]

12K Recovery of duty

12L Deduction of duty from payments due to defaulters

Part 2B
Casino duty

12M Interpretation

12N Casino duty

12O Monthly returns to be furnished to Commissioner

12P Payment of casino duty

12Q Interest on unpaid casino duty [Repealed]

12R Assessments, objections, and recovery of duty

Part 3
Miscellaneous provisions

13 Refund of duty or interest paid in error or in excess

14 Duty recoverable by Commissioner in his official name [Repealed]

14A Disclosure of information

15 Application of Part 9 of Tax Administration Act 1994

15A Application of provisions of Tax Administration Act 1994

16 Consequential amendments

17 Repeals and savings

Schedule 1
Enactments relating to totalisator duty repealed (from 1 August 1971)

Schedule 2
Enactments relating to lottery duty repealed (from 1 April 1971)

Gaming Duties Amendment Act 1976

Gaming Duties Amendment Act 1996

Reprint notes

An Act to consolidate and amend the law relating to totalisator duty and lottery duty