The definition of 'financial interest' in s 19(5) of the Gaming Machines Act 2001 (NSW) is exhaustive, so a hotel owner/lessor does not have a financial interest in the hotelier's licence merely by virtue of ownership, and the lessee/licensee may transfer poker machine entitlements without the owner's support. However, poker machine entitlements allocated in respect of a hotelier's licence cannot be severed from the licence by resulting or constructive trust at the end of a lease — the entitlements go with the licence, not with the departing lessee who purchased the poker machines that gave rise to them.
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