Gaming Duties Act 1971

(1) This Act may be cited as the Gaming Duties Act 1971.
(2) Part 1, Part 3 so far as it relates to totalisator duty, and Schedule 1 shall be deemed to have come into force on 1 August 1971.
(3) Part 2, Part 3 so far as it relates to lottery duty, and Schedule 2 shall be deemed to have come into force on 1 April 1971.
(4) This Act is one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.
Subsection (4) was substituted, as from 1 October 1996, by section 2 Gaming Duties Amendment Act 1996 (1996 No 61).

2 Application

(1) [Repealed]
(2) This Act shall, with respect to lottery duty, apply to all lotteries drawn on or after 1 April 1971.
Subsection (1) was repealed, as from 1 September 1976, by section 2(2) Gaming Duties Amendment Act 1976 (1976 No 16).

3 Interpretation

In this Act, unless the context otherwise requires,—
betting profits
[Repealed]
Betting profits: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Betting profits: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
Board means the New Zealand Racing Board established by section 7 of the Racing Act 2003
Board: this definition was inserted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994
Commissioner: this definition was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “Tax Administration Act 1994” for the words “Inland Revenue Department Act 1974” (which replaced an earlier reference to the “Inland Revenue Department Act 1952”).
fixed-odds race betting losses
[Repealed]
Fixed-odds race betting losses: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Fixed-odds race betting losses: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
fixed-odds race betting profits
[Repealed]
Fixed-odds race betting profits: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Fixed-odds race betting profits: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
fixed-odds racing betting means betting conducted by the Board or its agents under section 50 of the Racing Act 2003
fixed-odds racing betting: this definition was inserted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
fixed-odds sports betting losses
[Repealed]
Fixed-odds sports betting losses: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Fixed-odds sports betting losses: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
fixed-odds sports betting profits
[Repealed]
Fixed-odds sports betting profits: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Fixed-odds sports betting profits: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
gross investments
[Repealed]
Gross investments: this definition was substituted, as from 1 September 1976, by section 3(1) Gaming Duties Amendment Act 1976 (1976 No 16).
Gross investments: this definition was substituted, as from 1 October 1986, by section 21(1) Racing Amendment Act 1986 (1986 No 68).
Gross investments: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
lottery means a New Zealand lottery as that term is defined in section 4(1) of the Gambling Act 2003
Lottery: this definition was substituted, as from 1 April 1978, by section 142(5) Gaming and Lotteries Act 1977 (1977 No 84).
Lottery: this definition was repealed, as from 1 October 1986, by section 4(1) Taxation Acts Repeal Act 1986 (1986 No 48) but that repeal was negated, as from 1 October 1986, by section 8(4) Finance Act 1986 (1986 No 134).
Lottery: This definition was substituted, as from 1 June 1987, by section 10(1) Gaming and Lotteries Amendment Act 1987 (1987 No 76).
Lottery: this definition was amended, as from 29 August 1991, by section 16(1) Gaming and Lotteries Amendment Act (No 2) 1991 (1991 No 101) by inserting the words “New Zealand instant game or a”.
Lottery: this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
officer of the Department means an officer of the department as defined in the Tax Administration Act 1994
Officer of the Department: this definition was inserted, as from 23 September 1997, by section 120(2) Taxation (Remedial Provisions) Act 1997 (1997 No 74).
organiser, in relation to a New Zealand lottery, means the New Zealand Lotteries Commission continued by section 236 of the Gambling Act 2003
Organiser: this definition was repealed as from 1 October 1986, by section 4(1) Taxation Acts Repeal Act 1986 (1986 No 48) but that repeal was negated, as from 1 October 1986, by section 8(4) Finance Act 1986 (1986 No 134).
Organiser: this definition was substituted, as from 1 June 1987, by section 10(2) Gaming and Lotteries Amendment Act 1987 (1987 No 76).
Organiser: this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See 2clause (3) Gambling Act Commencement Order 2003 (SR 2003/384).
prescribed, in relation to any form, means prescribed either by the Commissioner or by regulations made under the Tax Administration Act 1994
Prescribed: this definition was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “Tax Administration Act 1994” for the words “Inland Revenue Department Act 1974”.
race
[Repealed]
Race: this definition was amended, as from 9 December 1977, by section 7(a) Finance Act 1977 (1977 No 65) by inserting the words “or a greyhound race”.
Race: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
race meeting
[Repealed]
Race meeting: this definition was amended, as from 9 December 1977, by section 7(b) Finance Act 1977 (1977 No 65) by substituting the words “, a hunt club meeting, and a greyhound racing club meeting” for the words “and a hunt club meeting”.
Race meeting: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
racing club
[Repealed]
Racing club: this definition was substituted, as from 9 December 1977, by section 7(c) Finance Act 1977 (1977 No 65).
Racing club: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
restricted totalisator club
[Repealed]
Restricted totalisator club: this definition was inserted, as from 9 December 1977, by section 7(d) Finance Act 1977 (1977 No 65)
Restricted totalisator club: this definition was substituted, as from 16 December 1983, by section 20(1)(a) Racing Amendment Act 1983 (1983 No 131).
Restricted totalisator club: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
special investments
[Repealed]
Special investments: this definition was substituted, as from 1 September 1976, by section 3(2) Gaming Duties Amendment Act 1976 (1976 No 16).
Special investments: this definition was amended by section 173(1) Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122) by inserting the words “(excluding GST)” after the words “total amount” with application for the purpose of sections 4(3)(b) and 4(4)(a) and (b) of the Gaming Duties Act 1971 for the period from 1 January 1996 to 31 July 2003.
Special investments: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
sporting event
[Repealed]
Sporting event: this definition was inserted by section 3(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Sporting event: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
sports betting has the same meaning as in section 5 of the Racing Act 2003
sports betting: this definition was inserted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
totalisator club
[Repealed]
Totalisator club: this definition was inserted, as from 9 December 1977, by section 7(e) Finance Act 1977 (1977 No 65).
Totalisator club: this definition was substituted, as from 16 December 1983, by section 20(1)(b) Racing Amendment Act 1983 (1983 No 131).
Totalisator club: this definition was repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
totalisator racing betting has the same meaning as in section 5 of the Racing Act 2003; but does not include equalisator betting within the meaning of section 51 of that Act
totalisator racing betting: this definition was inserted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
winning dividend—
- (a) means the amount paid to a person for placing a winning bet; and
- (b) includes an amount paid to a person from an accumulated dividend prize pool, but only when that prize pool is paid out
winning dividend: this definition was inserted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
winning dividend: this definition was substituted, as from 1 August 2006, by section 301(1) Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3) with application for all racing betting and sports betting on events for which results have been declared on and after 1 August 2006, treating an event held over 2 or more days as having been held in the month in which the last day occurs.
year means a period of 12 months ending with the 31st day of July.
Terms defined in sections 12B and 12M have the meanings so defined.
Compare: 1954 No 52 ss 2, 164, 165(5), 172(1), (1A); 1962 No 114 s 43; 1967 No 8 s 2
Section 3 was amended, as from 20 December 1991, by section 2 Gaming Duties Amendment Act 1991 (1991 No 148) by inserting after the definition of “Year” the words “Terms defined in sections 12B and 12M of this Act have the meanings so defined.”.

Part 1
Totalisator duty

4 Totalisator duty

(1) A totalisator duty is payable to the Crown at the rate of 4% of betting profits.
(2) Betting profits for totalisator racing betting, sports betting, and fixed-odds racing betting is calculated in accordance with the formula—
amounts – refunds – winning dividends
where—
amounts
is the total of all amounts received by the Board or its agents (including the net return from bets laid off) for—
(a) totalisator racing betting:
(b) sports betting:
(c) fixed-odds racing betting
refunds
is the amount of refunds paid
winning dividends
is the amount of all winning dividends paid out in respect of amounts described above.
Subsection (1) was amended, as from 1 August 1972, by section 106(4) Racing Act 1971 (1971 No 155).
Subsection (1) was substituted, as from 1 September 1976, by section 4 Gaming Duties Amendment Act 1976 (1976 No 16)
Subsection (1) was substituted, as from 9 December 1977, by section 8(1) Finance Act 1977 (1977 No 75),
Subsection (1)(a) and (b) were substituted, as from 28 December 1984, by section 3(1) Finance Act 1984 (1984 No 21).
Subsection (2) was amended, as from 9 December 1977, by section 8(2) Finance Act 1977 (1977 No 75) by substituting the words “totalisator club” for the words “racing club”.
Section 4 was substituted, as from 1 October 1986, by section 2(1) Gaming Duties Amendment Act 1986 (1986 No 47).
Subsection (3) was inserted, as from 1 October 1986, by section 21(2) Racing Amendment Act 1986 (1986 No 68).
Section 4 was substituted by section 4(1) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Sections 4 and 5 were substituted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).
Subsection (2) formula was substituted, as from 1 December 2003, by section 174(1) Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
Subsection (3) was amended, as from 1 August 2003, by section 174(2) Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122) by inserting the words “(excluding GST)” after the words “total of all amounts”.
Subsection (3)(a) was amended, as from 1 August 2003, by section 174(3) Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122) by substituting the words “excluding GST” for the words “including GST”.
Subsection (3)(b) was amended, as from 1 August 2003, by section 174(4) Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122) by inserting the words “(excluding GST, if any)” after the word “dividends”.
Section 4 was substituted, as from 1 August 2006, by section 302(1) Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3) with application for all racing betting and sports betting on events for which results have been declared on and after 1 August 2006, treating an event held over 2 or more days as having been held in the month in which the last day occurs.

5 Board must provide returns and pay duty

(1) The Board must, no later than the 20th day of each month,—
- (a) provide to the Commissioner a return in the prescribed form of the totalisator duty payable by the Board for all racing betting and sports betting on events for which results have been declared during the previous month; and
- (b) pay the amount of that duty to the Commissioner.
(2) For the purposes of subsection (1), if an event is held over 2 or more days, the event must be regarded as having been held in the month in which the last day occurs.
(3) Totalisator duty payable by the Board constitutes a debt due and payable to the Crown by the Board.
The original subsection (2) was amended, as from 1 September 1976, by section 5 Gaming Duties Amendment Act 1976 (1976 No 16) by inserting the words “or other combination of races”.
The original subsection (2) was amended by section 5(1) Gaming Duties Amendment Act 1995 (1995 No 93) by substituting the words “last race” for the words “first race”. See section 2 of that Act as to the application date.
The original subsection (3) was inserted by section 5(2) Gaming Duties Amendment Act 1995 (1995 No 93). See section 2 of that Act as to the application date.
Section 5 was substituted, as from 1 April 1997, by section 3(1) Gaming Duties Amendment Act 1996 (1996 No 61). See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.
Sections 4 and 5 were substituted, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).

6 Payment of totalisator duty by racing club

[Repealed]
Sections 6 and 7 were repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).

7 Payment of totalisator duty by the Totalisator Agency Board

[Repealed]
Sections 6 and 7 were repealed, as from 1 August 2003, by section 69(1) Racing Act 2003 (2003 No 3). See sections 71 to 81 of that Act as to the transitional provisions. See clause 2 Racing Act Commencement Order 2003 (SR 2003/134).

8 Interest on unpaid totalisator duty

[Repealed]
This section was repealed by section 4 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

Part 2
Lottery duty

9 Lottery duty

There shall be paid to the Crown a duty (in this Act referred to as lottery duty) at the rate of 5.5% of the nominal value of all tickets represented in the drawing of any lottery, whether the tickets have been disposed of by sale or otherwise.
Compare: 1954 No 52 s 172(2)
This section was amended, as from 1 October 1986, by section 3 Gaming Duties Amendment Act 1986 (1986 No 47) by substituting the expression “5.5” for the expression “10”.

10 Return to be furnished to Commissioner

The organiser of a lottery shall, within 14 days after the date of the drawing of the lottery, deliver to the Commissioner a statement in the prescribed form of the lottery duty payable in respect of that lottery:
Provided that the Commissioner may, pursuant to any special arrangement, exempt in writing, either absolutely or conditionally, any organiser from compliance with the foregoing provisions of this section in respect of any lottery or series of lotteries.

11 Payment of lottery duty

(1) The lottery duty payable in respect of each lottery shall be paid by the organiser of that lottery to the Commissioner within 14 days after the date of the drawing of the lottery.
(2) Lottery duty payable by the organiser of any lottery shall constitute a debt due and payable to the Crown by the organiser.
Compare: 1954 No 52 s 172(3)

12 Interest on unpaid lottery duty

[Repealed]
This section was repealed by section 5 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

12A Application to instant game that is New Zealand lottery

In relation to an instant game that is a New Zealand lottery, this Part shall be read—
- (a) as if, for the words “represented in the drawing of any lottery, whether the tickets have been disposed of by sale or otherwise” in section 9, there were substituted the word “sold”; and
- (b) as if, for the words “drawing of” in section 10, there were substituted the words “closing of the sale of tickets in”; and
- (c) as if, for the words “drawing of” in section 11(1), there were substituted the words “closing of the sale of tickets in”.
Section 12A was inserted, as from 29 August 1991, by section 16(2) Gaming and Lotteries Amendment Act (No 2) 1991 (1991 No 101).
The heading to section 12A was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “instant game that is New Zealand lottery” for the words “New Zealand instant games”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
Section 12A was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “an instant game that is a New Zealand lottery” for the words “any New Zealand instant game”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).

Part 2A
Gaming machine duty

Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12B Interpretation

In this Part, unless the context otherwise requires,—
dutiable game—
- (a) means gambling by means of a gaming machine under the Gambling Act 2003; but
- (b) does not include casino gambling as defined in section 34 of that Act
Dutiable game: this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
gaming machine has the same meaning as in section 4(1) of the Gambling Act 2003
gaming machine: this definition was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “section 4(1) of the Gambling Act 2003” for the words “section 2 of the Gaming and Lotteries Act 1977”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
gaming machine operator means—
- (a) a society licensed under the Gambling Act 2003 to conduct a dutiable game; and
- (b) any person who conducts, otherwise than pursuant to a licence issued under that Act, any dutiable game;—
and, in relation to any return period and to the obligations and liabilities under sections 12D to 12F and section 12K of any person who was at any time during that period a gaming machine operator, includes any such person notwithstanding that the person may have ceased during or after that return period to be a gaming machine operator within the meaning of paragraph (a) or paragraph (b) of this definition
gaming machine operator: paragraph (a) of this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
gaming machine profits, in relation to any gaming machine operator and any return period, means an amount (not being less than zero) calculated in accordance with the following formula
a − b
where—
a
is the total amount of all machine income of the gaming machine operator in respect of all dutiable games conducted by the gaming machine operator that are played during the return period; and
b
is the total amount of all prizes paid during the return period in respect of those dutiable games
machine income, in relation to a gaming machine operator, means the amount in money or money's worth, whether in the form of cash or tokens or credits won and played, or by payment of money or money's worth by any other means, paid or payable to play any dutiable game conducted by the gaming machine operator
play, in relation to any dutiable game, includes participate in or commence that game; and played has a corresponding meaning
prizes paid means any amount in money or money's worth, whether in the form of cash or tokens or credits won, or by payment of money or money's worth by any other means, paid or returned as winnings by any gaming machine to persons playing dutiable games
return period means any period of 1 calendar month in respect of which a statement of gaming machine profits and gaming duty payable is required to be delivered under section 12D(1); and includes any period in respect of which a statement is required to be delivered under section 12D(2)
Society has the same meaning as in section 4(1) of the Gambling Act 2003.
society: this definition was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “section 4(1) of the Gambling Act 2003” for the words “section 2 of the Gaming and Lotteries Act 1977”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12C Gaming machine duty

There shall be paid to the Crown a duty (in this Act referred to as gaming machine duty) at the rate of 20% of the gaming machine profits in respect of dutiable games played on or after 1 March 1992.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12D Monthly returns to be furnished to Commissioner

(1) Every gaming machine operator shall, on or before the 20th day of each month in each year, deliver to the Commissioner a statement in the prescribed form of—
- (a) the gaming machine profits of the gaming machine operator for the previous month; and
- (b) the gaming machine duty payable by the gaming machine operator in respect of those gaming machine profits for that previous month.
(2) The Commissioner may, upon written application by a gaming machine operator, authorise the gaming machine operator to furnish statements under subsection (1) for periods ending on a day other than the last day of a calendar month (being a day not more than 7 days earlier or 7 days later than any such last day), and where the Commissioner does so—
- (a) each return period of the gaming machine operator shall—
  - (i) commence with the day following the last day of the gaming machine operator's immediately preceding return period; and
  - (ii) end with the close of the day authorised by the Commissioner under this subsection; and
- (b) the gaming machine operator shall furnish statements of gaming machine profits and duty payable in accordance with subsection (1) as if references in that subsection to the previous month were references to the return period that last ended before the 20th day of the month by which the statement is required to be delivered.
(3) A statement of gaming machine profits and gaming duty payable in respect of any return period that purports to be made by or on behalf of any gaming machine operator shall for all purposes be deemed to have been made by that gaming machine operator, or by that gaming machine operator's authority, unless the contrary is proved.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (2) was substituted, as from 14 December 1992, by section 2 Gaming Duties Amendment Act 1992 (1992 No 119).

12E Payment of gaming machine duty

Every gaming machine operator shall, not later than the last day allowed under section 12D for the delivery of the statement of gaming machine profits and duty payable in respect of any return period, pay to the Commissioner the gaming duty payable in respect of that return period.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12F Interest on unpaid gaming machine duty

[Repealed]
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
This section was repealed by section 6 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

12FA Power of Commissioner in respect of small amounts

Where, in relation to any gaming machine duty payable by a gaming machine operator in respect of any return period, the amount of any such duty that remains unpaid at its due date for payment does not exceed $5,—
- (a) the Commissioner may refrain from collecting that unpaid duty; and
- (b) no interest shall be payable under section 12F on that unpaid duty.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148).
This section was inserted, as from 14 December 1992, by section 3 Gaming Duties Amendment Act 1992 (1992 No 119).

12G Assessment of duty

(1) Subject to subsection (4), where—
- (a) any person makes default in delivering any statement required to be delivered by that person pursuant to section 12D; or
- (b) the Commissioner is not satisfied with any such statement delivered; or
- (c) the Commissioner is not satisfied that the amount of any gaming machine duty paid by any person is the correct amount; or
- (d) the Commissioner has reason to suppose that any person, although the person has not delivered a statement under section 12D, is liable to pay gaming machine duty,—
the Commissioner may make an assessment of the amount of gaming machine profits on which, in the Commissioner's judgment, gaming machine duty ought to be paid or to have been paid by the person, and of the amount of gaming machine duty payable and, if appropriate, the amount of any interest payable under section 12F.
(2) The Commissioner may from time to time and at any time make all such alterations in or additions to an assessment made under this section as the Commissioner thinks necessary to ensure its correctness, notwithstanding that gaming machine duty already assessed may have been paid.
(3) The Commissioner shall cause written notice to be given to the person of any assessment or amended assessment made under this section, but the omission to give any notice under this subsection shall not invalidate the assessment or in any manner affect its operation.
(4) Where a person has delivered a statement pursuant to section 12D in respect of any return period, and has paid or been assessed for gaming machine duty in respect of that return period, it shall not be lawful for the Commissioner—
- (a) where an assessment has not been made in respect of the return period, to make an assessment; or
- (b) where an assessment has been made in respect of the return period, to amend the assessment so as to increase the amount thereof,—
after the expiration of 4 years from the end of the month in which the statement was delivered or, as the case may be, the assessment was made, unless, in the opinion of the Commissioner, the person knowingly or fraudulently failed to make a full and true disclosure of all the material facts necessary to determine the amount of gaming machine duty payable in respect of the return period.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (4)(b) was amended, by section 265(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85), by substituting the word “amend” for the word “alter”, with application as from the 2002-03 income year.

12H Assessments deemed correct except in proceedings on objection

(1) Except in proceedings challenging an assessment under Part 8A of the Tax Administration Act 1994, no assessment made by the Commissioner shall be disputed in any Court or in any proceedings (including proceedings before a Taxation Review Authority) either on the ground that the person so assessed is not a person liable to pay gaming machine duty or on any other grounds; and, except as aforesaid, every such assessment shall be conclusively deemed and taken to be correct, and the liability of the person so assessed shall be determined accordingly.
(2) The production of any document under the hand of the Commissioner or an officer of the Department purporting to be a copy of or extract from any assessment or any statement delivered pursuant to section 12D shall in all Courts and in all proceedings (including proceedings before a Taxation Review Authority) be sufficient evidence of the original, and the production of the original shall not be necessary, and all Courts and Taxation Review Authorities shall in all proceedings take judicial notice of the signature of the Commissioner or an officer of the Department either to the original or to any such copy or extract.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
This section was amended, as from 1 October 1996, by section 7 Gaming Duties Amendment Act 1996 (1996 No 61) by substituting the words “challenging an assessment under Part 8A of the Tax Administration Act 1994” for the words “on objection to an assessment under section 12J of this Act”. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.
Subsection (2) was amended, as from 23 September 1997, by section 120(3) Taxation (Remedial Provisions) Act 1997 (1997 No 74) by substituting the words “an officer of the Department” for the words “a District Commissioner” and the words “District Commissioner”.

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

(1) Parts 4A and 8A of the Tax Administration Act 1994 apply to every notice of assessment or amended assessment issued by the Commissioner under this Act on or after 1 October 1996.
(2) Subsection (1) does not apply to any notice of amended assessment issued by the Commissioner under this Act on or after 1 October 1996, if, before that date, the person who has been assessed has made a competent objection to a notice of assessment that precedes the notice of amended assessment.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148).
Section 12HA was inserted, as from 1 October 1996, by section 8 Gaming Duties Amendment Act 1996 (1996 No 61). See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.
Section 12HA was amended, by section 266(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85), by substituting the words “amended assessment” for the word “reassessment” wherever it occurs, with application as from the 2002-03 income year.

12I Objections to assessments

[Repealed]
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
This section was repealed, as from 1 October 1996, by section 9(1) Gaming Duties Amendment Act 1996 (1996 No 61). See section 9(2) and (3) of that Act as to the transitional provisions. See also section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

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

[Repealed]
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (2)(a) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “the Taxation Review Authorities Act 1994” for the words “Part 2 of the Inland Revenue Department Act 1974”.
Subsection (2)(c) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “section 139(3) of the Tax Administration Act 1994” for the words “section 398(1) and (4) of the Income Tax Act 1976”.
Subsection (2)(c)(i) and (ii) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “section 139(3) (and in any relevant definition)” for the words “section 398(1) and (4)”.
This section was repealed, as from 1 October 1996, by section 10(1) Gaming Duties Amendment Act 1996 (1996 No 61). See section 10(2) of that Act as to the transitional provisions. See also section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

12K Recovery of duty

(1) Any gaming machine duty payable by a gaming machine operator under this Part shall be recoverable as a debt due to the Crown.
(2) If any gaming machine duty is not paid by any gaming machine operator within the time specified in section 12E, that duty (and any interest thereon) shall also constitute a debt due and payable to the Crown, jointly and severally,—
- (a) in the case of an incorporated gaming machine operator, by all persons who, at any time during the return period in respect of which the duty is payable, were officers, trustees, or other persons acting in the management of the gaming machine operator, including the secretary and treasurer thereof:
- (b) in the case of an unincorporated gaming machine operator, by all persons who, at any time during the return period in respect of which the duty is payable, were members, officers, or trustees of the gaming machine operator.
(3) Where a person has not paid all or any part of the amount of gaming machine duty payable by that person, the amount of the duty for the time being unpaid to the Commissioner shall, in the application of the assets of the person in the circumstances specified in paragraphs (a) to (c) of section 42(2) of the Goods and Services Tax Act 1985, rank, without limitation of amount, immediately after the order of priority given by those paragraphs to goods and services tax, and this subsection shall apply notwithstanding anything in any other Act.
(4) Sections 158 to 165 of the Tax Administration Act 1994, as far as they are applicable and with any necessary modifications, shall apply for the purposes of this Part, as if—
- (a) every reference in those provisions to tax were a reference to gaming machine duty; and
- (b) the reference to an assessment in the said section 162 were a reference to an assessment made under this Part; and
- (c) every reference to this Act in the said sections 164 and 165 were a reference to this Part.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (4) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “Sections 158 to 165 of the Tax Administration Act 1994” for the words “Sections 401 to 408 of the Income Tax Act 1976”.
Subsection (4)(b) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the expression “section 162” for the expression “section 405”.
Subsection (4)(c) was amended, as from 1 April 1995, by section YB 1 Income Tax Act 1994 (1994 No 164) by substituting the words “sections 164 and 165” for the words “sections 407 and 408”.

12L Deduction of duty from payments due to defaulters

(1) Where a person (in this section referred to as the defaulter) has made default in payment of any gaming machine duty payable under this Part, the Commissioner may from time to time, by notice in writing, require any person to deduct from any amount payable or becoming payable by that person to the defaulter such sum as may be specified in the notice, and to pay every sum so deducted to the Commissioner to the credit of the defaulter within such time as may be specified in the notice.
(1A) A notice of amount to be deducted or extracted issued under subsection (1) may include a daily amount of interest as well as the amount required to be deducted or extracted.
(1B) The daily amount of interest notified under subsection (1A) shall be calculated for each day, commencing on the date of the notice and ending on the day on which the sum required by the notice is deducted or extracted.
(1C) For the purposes of subsection (1), an amount payable or becoming payable includes money that—
- (a) is held in a joint bank account in the name of the defaulter and 1 or more other persons; and
- (b) can be withdrawn from the account by or on behalf of the defaulter without a signature or other authorisation being required at the time of the withdrawal from, or on behalf of, the other person or persons.
(1D) Subsection (1C) does not apply when the joint bank account is an account of a partnership that files a return of income under section 33(1) of the Tax Administration Act 1994.
(2) A copy of every notice given under subsection (1) shall be given to the defaulter by the Commissioner.
(3) Whenever, pursuant to a notice under this section, any deduction is made from any amount payable to a defaulter, the defaulter is entitled to receive from the person making the deduction a statement in writing of the fact of the deduction and the purpose for which it was made.
(4) Where any notice under this section relates to any amount payable that consists of wages or salary, the sums required to be deducted therefrom shall be computed so as to not exceed the greater of—
- (a) an amount equal to the lesser of the following amounts:
  - (i) an amount calculated at the rate of 10% per week of the gaming machine duty due and payable by the person at the date of the notice:
  - (ii) an amount calculated at the rate of 20% of the wages or salary:
- (b) the amount of $10 per week.
(5) Any person making any deduction pursuant to a notice under this section shall be deemed to have been acting under the authority of the defaulter to whom the notice relates and of all other persons concerned, and is hereby indemnified in respect of such deduction.
(6) The sum deducted from any amount pursuant to a notice under this section shall be deemed to be held in trust for the Crown, and, without prejudice to any other remedies against the person making the deduction or any other person, shall be recoverable in the same manner in all respects as if it were gaming machine duty payable by the person.
(7) Any notice under this section may be at any time revoked by the Commissioner by a subsequent notice to the person to whom the original notice was given, and shall be so revoked where the Commissioner is satisfied that all unpaid gaming machine duty then due and payable by the defaulter has been paid.
(8) [Repealed]
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsections (1A) and (1B) were inserted, as from 23 October 1997, by section 120(4) Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 12L(1C): inserted, on 21 December 2010, by section 185 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Section 12L(1D): inserted, on 21 December 2010, by section 185 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Subsection (8) was repealed by section 11 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

Part 2B
Casino duty

Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12M Interpretation

In this Part, unless the context otherwise requires,—
authorised game
[Repealed]
Authorised game: this definition was amended, as from 14 December 1992, by section 4(1)(a) Gaming Duties Amendment Act 1992 (1992 No 119) by omitting the words “, in relation to a casino operator,”.
Authorised game: this definition was repealed, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
casino means a licensed casino within the meaning of the Gambling Act 2003
Casino: this definition was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “Gambling Act 2003” for the words “Casino Control Act 1990”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
casino gambling has the same meaning as in section 34 of the Gambling Act 2003
casino gambling: this definition was inserted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
casino losses, in relation to a casino and to any return period, means the amount by which the casino win of the casino for that return period would, but for the exclusion from the definition of the term casino win of amounts less than zero, be less than zero
Casino losses: This definition was amended, as from 14 December 1992, by section 4(1)(b) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
casino operator means a person, being the holder of either a casino operator's licence or a casino venue licence under subpart 5 of Part 2 of the Gambling Act 2003, who is entitled to the gaming income of a casino; and includes—
- (a) the holder of a temporary authority to carry on the operation of a casino granted under section 187 of the Gambling Act 2003:
- (b) in relation to a return period and to the obligations and liabilities under sections 12N to 12Q of a person who was at any time during that period a casino operator, that person, despite that the person may have ceased during or after the return period to operate under a casino operator's licence, casino venue licence, or a temporary authority
Casino operator and Casino win: These definitions were substituted, as from 14 December 1992, by section 4(2) Gaming Duties Amendment Act 1992 (1992 No 119).
casino operator: this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
casino win, in relation to a casino operator and to any return period, means an amount (not being less than zero) ascertained by deducting from the amount of the gaming income of the casino for the return period the aggregate of—
- (a) the amount of gaming wins paid out by the casino in the return period; and
- (b) the amount of casino losses (if any) of the casino for the immediately preceding return period
Casino operator and Casino win: These definitions were substituted, as from 14 December 1992, by section 4(2) Gaming Duties Amendment Act 1992 (1992 No 119).
chips has the same meaning as in section 4(1) of the Gambling Act 2003
Chips: this definition was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “section 4(1) of the Gambling Act 2003” for the words “section 2 of the Casino Control Act 1990”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
gaming income, in relation to a casino and to any return period, means the aggregate of—
- (a) all amounts in money or money's worth paid to the casino during the return period to purchase chips; and
- (b) all amounts in money, or money's worth other than chips, paid or payable to the casino during the return period to play, or so paid or payable in the course of playing, any casino gambling conducted or played in the casino
Gaming income: this definition was amended, as from 14 December 1992, by section 4(3)(a) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
Gaming income: paragraph (b) of this definition was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “casino gambling” for the words “authorised game”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
gaming wins, in relation to a casino and to any return period, means the aggregate of—
- (a) all amounts paid by the casino in the return period to redeem chips; and
- (b) all amounts in money, or in money's worth other than chips, paid or returned by the casino during the return period as winnings in respect of authorised games conducted or played in the casino
Gaming wins: This definition was amended, as from 14 December 1992, by section 4(3)(b) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
play, in relation to casino gambling, includes participate in or commence that gambling
play: this definition was substituted, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51). See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
return period, in relation to any casino, means any period of 1 calendar month in respect of which a statement of casino win and casino duty payable is required to be delivered under section 12O(1), and includes any period in respect of which a statement is required to be delivered under section 12O(2).
Return period: This definition was amended, as from 14 December 1992, by section 4(3)(c) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12N Casino duty

There shall be paid to the Crown a duty (in this Act referred to as casino duty) at the rate of 4% of the casino win of any casino.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
This section was amended, as from 14 December 1992, by section 5 Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.

12O Monthly returns to be furnished to Commissioner

(1) Every casino operator shall, on or before the 20th day of each month in each year, deliver to the Commissioner a statement in the prescribed form of—
- (a) the casino win of the casino for the previous month; and
- (b) the casino duty payable in respect of that casino win for that previous month.
(2) Where, in any month, the licence of a casino operator licensed under the Gambling Act 2003 is surrendered, cancelled, or suspended, the casino operator shall deliver to the Commissioner, within 7 days after the date of the surrender, cancellation, or suspension, a statement in the prescribed form of—
- (a) the casino win of the casino for the period commencing on the first day of the month in which the surrender, cancellation, or suspension occurred and ending with the close of the day preceding that on which the surrender, cancellation, or suspension takes effect; and
- (b) the casino duty payable in respect of that casino win for that period.
(3) A statement of casino win and casino duty payable in respect of any return period that purports to be made by or on behalf of any casino operator shall for all purposes be deemed to have been made by that casino operator, or by that casino operator's authority, unless the contrary is proved.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (1)(a) was amended, as from 14 December 1992, by section 6(a) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
Subsection (1)(b) was amended, as from 14 December 1992, by section 6(b) Gaming Duties Amendment Act 1992 (1992 No 119) by omitting the words “by the casino operator”.
Subsection (2) was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “Gambling Act 2003” for the words “Casino Control Act 1990”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).
Subsection (2)(a) was amended, as from 14 December 1992, by section 6(c) Gaming Duties Amendment Act 1992 (1992 No 119) by substituting the word “casino” for the words “casino operator”.
Subsection (2)(b) was amended, as from 14 December 1992, by section 6(d) Gaming Duties Amendment Act 1992 (1992 No 119) by omitting the words “by the casino operator”.

12P Payment of casino duty

Every casino operator shall, not later than the last day allowed under section 12O for the delivery of the statement of casino win and casino duty payable in respect of any return period, pay to the Commissioner the casino duty payable in respect of that return period.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.

12Q Interest on unpaid casino duty

[Repealed]
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
This section was repealed by section 12 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

12R Assessments, objections, and recovery of duty

Sections 12G, 12H, 12HA, 12K, and 12L (except section 12K(2)), as far as they are applicable and with any necessary modifications, shall apply for the purposes of this Part, as if—
- (a) every reference in those provisions to gaming machine duty were a reference to casino duty; and
- (b) every reference in those provisions to a gaming machine operator were a reference to a casino operator; and
- (c) every reference in those provisions to section 12D were a reference to section 12O; and
- (d) every reference in those provisions to section 12E were a reference to section 12P; and
- (e) every reference in those provisions to section 12F were a reference to section 12Q.
Part 2A (sections 12B to 12L) and Part 2B (sections 12M to 12R) were inserted, as from 20 December 1991, by section 3 Gaming Duties Amendment Act 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Section 12R was amended by section 13 Gaming Duties Amendment Act 1996 (1996 No 61) by substituting the expression “Sections 12HA, 12K, and 12L” for the expression “Sections 12G to 12L” with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.
Section 12R was amended, by section 267(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85), by substituting the expression “12G, 12H, 12HA” for the expression “12HA”, with application as from the 2002-03 income year.

Part 3
Miscellaneous provisions

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

(1) Where, at any time within 8 years after the date of payment, or if application for the refund is made in writing within that period, the Commissioner is satisfied that any duty or interest payable under this Act or any previous Act imposing totalisator duty or lottery duty has been paid in error or excess, he may refund the amount paid in error or the excess to the person entitled.
(2) All money payable under this section by way of refund of duty or interest shall be paid out of the Crown Bank Account without further appropriation than this Act.
(3) A refund under this section must be made in accordance with the requirements of section 184A of the Tax Administration Act 1994.
Compare: 1954 No 52 ss 6, 41
The words “the Crown Bank Account” were substituted for the words “the Consolidated Account” pursuant to section 83(1)(b) and (7) Public Finance Act 1989 (1989 No 44). The reference to “the Consolidated Account” replaced an earlier reference to the words “the Consolidated Revenue Account” pursuant to section 114(1) Public Finance Act 1977 (1977 No 65).
Subsection (3) was inserted, by section 79 Taxation (Simplification and Other Remedial Matters) Act 1999 (1998 No 101), with application on and after 1 April 2000.

14 Duty recoverable by Commissioner in his official name

[Repealed]
Section 14 was repealed by section 14 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

14A Disclosure of information

(1) No obligation as to secrecy or other restriction upon the disclosure of information imposed by any enactment or otherwise shall prevent either—
- (a) the Commissioner of Inland Revenue or any officer authorised in that behalf; or
- (b) the Secretary for Internal Affairs or any officer authorised in that behalf,—
from disclosing to each other information obtained for the purposes of the administration of the Gambling Act 2003, or of Part 2A or Part 2B of this Act, and which is required to be disclosed by the persons authorised by this subsection for the purpose of giving effect to the provisions of Part 2A or, as the case may be, Part 2B of this Act.
(2) Information obtained pursuant to subsection (1) shall not be disclosed except—
- (a) to the persons authorised under that subsection; or
- (b) for the purposes of any proceedings connected with a matter in relation to which those persons so authorised perform their duties.
Section 14A was inserted, as from 20 December 1991, by section 4 Gaming Duties Amendment 1991 (1991 No 148). See section 1(2) of that Act as to gaming machine duty to apply on or after 1 March 1992 and section 1(3) of that Act as to casino duty to apply on or after 20 December 1991.
Subsection (1) was amended, as from 1 July 2004, by section 374 Gambling Act 2003 (2003 No 51) by substituting the words “Gambling Act 2003” for the words “Gaming and Lotteries Act 1977 or the Casino Control Act 1990”. See sections 376 and 377 of that Act for the savings and transitional provisions. See clause 2(3) Gambling Act Commencement Order 2003 (SR 2003/384).

15 Application of Part 9 of Tax Administration Act 1994

Part 9 of the Tax Administration Act 1994 applies with respect to offences committed in relation to this Act on or after 1 April 1997.
Subsection (2A) of the original section 15 was inserted, as from 20 December 1991, by section 5 Gaming Duties Amendment 1991 (1991 No 148).
The original subsection (3) was repealed as from 1 October 1986, by section 4(1) Taxation Acts Repeal Act 1986 (1986 No 48) but that repeal was negated, as from 1 October 1986, by section 8(4) Finance Act 1986 (1986 No 134).
This section was substituted by section 15(1) Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

15A Application of provisions of Tax Administration Act 1994

Where a provision of this Act (a relevant provision)—
- (a) refers to a provision of the Tax Administration Act 1994 that is repealed by the Tax Administration Amendment Act (No 2) 1996; and
- (b) incorporates the repealed provision for any purpose to give effect to the relevant provision,—
the repealed provision shall be deemed to continue in effect for the purpose of giving effect to the relevant provision.
Section 15A was inserted by section 16 Gaming Duties Amendment Act 1996 (1996 No 61) with application to tax obligations, liabilities, and rights that are to be performed under or arise in respect of all races run, all lotteries drawn, all dutiable games played by means of a gaming machine, and all casino wins arising, on or after the 1st day of April 1997. See section 1(4) of that Act as to the application of this amendment in relation to other provisions of this Act.

16 Consequential amendments

[Repealed]
Section 16 was impliedly repealed, as from 1 August 1972, by section 106(5) Racing Act 1971 (1971 No 155).