Gaming Duties Act 1971

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

Version as at 21 September 2021

Coat of Arms of New Zealand

Gaming Duties Act 1971

Public Act
 
1971 No 34
Date of assent
 
29 October 1971
Commencement
 
see section 1
Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Inland Revenue Department.

Contents

Title
1Short Title, commencement, etc
2Application
3Interpretation
Part 1
Totalisator duty
[Repealed]
4Totalisator duty [Repealed]
5TAB NZ must provide returns and pay duty [Repealed]
6Payment of totalisator duty by racing club [Repealed]
7Payment of totalisator duty by the Totalisator Agency Board [Repealed]
8Interest on unpaid totalisator duty [Repealed]
Part 2
Lottery duty
9Lottery duty
10Return to be furnished to Commissioner
11Payment of lottery duty
12Interest on unpaid lottery duty [Repealed]
12AApplication to instant game that is New Zealand lottery
Part 2A
Gaming machine duty
12BInterpretation
12CGaming machine duty
12DMonthly returns to be furnished to Commissioner
12EPayment of gaming machine duty
12FInterest on unpaid gaming machine duty [Repealed]
12FAPower of Commissioner in respect of small amounts
12GAssessment of duty
12HAssessments deemed correct except in challenge proceedings
12HAApplication of Parts 4A and 8A of Tax Administration Act 1994
12IObjections to assessments [Repealed]
12JCommissioner may amend assessment, or objection may be submitted to Taxation Review Authority [Repealed]
12KRecovery of duty
12LDeduction of duty from payments due to defaulters
Part 2B
Casino duty
12MInterpretation
12NCasino duty
12OMonthly returns to be furnished to Commissioner
12PPayment of casino duty
12QInterest on unpaid casino duty [Repealed]
12RAssessments, objections, and recovery of duty
Part 3
Miscellaneous provisions
13Refund of duty or interest paid in error or in excess
14Duty recoverable by Commissioner in his official name [Repealed]
14ADisclosure of information
15Application of Part 9 of Tax Administration Act 1994
15AApplication of provisions of Tax Administration Act 1994
16Consequential amendments
17Repeals 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Enactments relating to totalisator duty repealed (from 1 August 1971)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Enactments relating to lottery duty repealed (from 1 April 1971)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
Notes

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