2019/134
Patsy Reddy, Governor-General
At Wellington this 17th day of June 2019
Present:Her Excellency the Governor-General in Council
These regulations are made under section 319 of the Gambling Act 2003—
on the advice and with the consent of the Executive Council; and
on the recommendation of the Minister of Internal Affairs and Associate Minister of Health made after having considered the report submitted by the Gambling Commission under section 318(5) of that Act.
These regulations are the Gambling (Problem Gambling Levy) Regulations 2019.
These regulations come into force on 1 July 2019.
In these regulations, unless the context otherwise requires,—
Act means the Gambling Act 2003
casino operator has the same meaning as in section 12M of the Gaming Duties Act 1971
Commissioner has the same meaning as Commissioner of Inland Revenue in section 3(1) of the Tax Administration Act 1994
gaming machine operator has the same meaning as in section 12B of the Gaming Duties Act 1971
prescribed, in relation to any form, has the same meaning as in section 3 of the Gaming Duties Act 1971.
The transitional, savings, and related provisions (if any) set out in Schedule 1 have effect according to their terms.
For the purpose of the formula set out in section 320(2) of the Act,—
W1 has the value of 0.3; and
W2 has the value of 0.7.
The levy rates set out in Schedule 2 must be paid to the Commissioner by casino operators, gaming machine operators, the Lotteries Commission, and the New Zealand Racing Board.
The levy rates are payable for the period from 1 July 2019 to 30 June 2022 (both dates inclusive).
A casino operator must, no later than the 20th day of each month,—
provide to the Commissioner a return, in the prescribed form, of the levy payable for the previous month; and
pay the levy to the Commissioner.
A gaming machine operator must, no later than the 20th day of each month,—
(1)
The Lotteries Commission must, no later than 14 days after the date of the drawing of a New Zealand lottery,—
provide to the Commissioner a return, in the prescribed form, of the levy payable in respect of that New Zealand lottery; and
(2)
For the purposes of a New Zealand lottery that is an instant game, the words “drawing of” in subclause (1) must be read as “closing of the sale of tickets in”.
“drawing of”
“closing of the sale of tickets in”
The New Zealand Racing Board must, no later than the 20th day of each month,—
provide to the Commissioner a return, in the prescribed form, of the levy payable by the New Zealand Racing Board for racing betting and sports betting on events for which results have been declared during the previous month; and
The levy rates set out in Schedule 2 are exclusive of goods and services tax.
However, the levy that is payable is subject to goods and services tax.
The Gambling (Problem Gambling Levy) Regulations 2016 (LI 2016/120) are revoked.
r 4
There are no transitional, savings, or related provisions relating to these regulations as made.
rr 6, 12
Michael Webster,Clerk of the Executive Council.
These regulations, which come into force on 1 July 2019,—
specify the problem gambling levy rates payable by a casino operator, a gaming machine operator, the Lotteries Commission, and the New Zealand Racing Board to the Commissioner of Inland Revenue (the Commissioner):
specify that the levy rates are payable for the period from 1 July 2019 to 30 June 2022 (both dates inclusive):
require casino operators, gaming machine operators, the Lotteries Commission, and the New Zealand Racing Board to provide the Commissioner with a return of the levy payable and to pay the levy:
provide that the prescribed levy rates are exclusive of goods and services tax:
provide that the levy payable is subject to goods and services tax:
revoke the Gambling (Problem Gambling Levy) Regulations 2016.
These regulations follow the same format as the Gambling (Problem Gambling Levy) Regulations 2016.
These regulations are a confirmable instrument under section 47B of the Legislation Act 2012. They are revoked at 30 June 2020, unless earlier confirmed by an Act of Parliament. That stated time is the applicable deadline under section 47C(1)(a) of that Act.
The Department of Internal Affairs and the Ministry of Health produced a regulatory impact assessment to help inform the decisions taken by the Government relating to the contents of this instrument.
A copy of this regulatory impact assessment can be found at—
https://www.dia.govt.nz/diawebsite.nsf/wpg_URL/Resource-material-Regulatory-Impact-Statements-Index?OpenDocument#three
http://www.health.govt.nz/about-ministry/legislation-and-regulation/regulatory-impact-statements
http://www.treasury.govt.nz/publications/informationreleases/ris
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 20 June 2019.
These regulations are administered by the Department of Internal Affairs.