Interactive Gambling Regulation 1998

This regulation is the Interactive Gambling Regulation 1998.

The dictionary at the end of this regulation is part of this regulation.

Note 1 The dictionary at the end of this regulation defines certain terms used in this regulation.

Note 2 A definition in the dictionary applies to the entire regulation unless the definition, or another provision of the regulation, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).

A note included in this regulation is explanatory and is not part of this regulation.

Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

For the Act, dictionary, definition of regulated interactive gambling equipment, the following are declared to be regulated interactive gambling equipment:

an accounting and auditing computer system;

an end-user device;

an interactive computer system;

an interactive network controller.

For the Act, section 18 (2), the following kinds of evidence are prescribed:

a document, or a certified copy of a document, of the following kind that shows the person’s identity and age:

a birth certificate;

a citizenship certificate;

a passport;

if evidence of a kind mentioned in subparagraphs (i) to (iii) is unavailable—a document issued to a person by a government department, authority or agency of a country of which the person is a national or resident;

a document, or a certified copy of a document, of the following kind that shows the person’s home address:

a current Australian driver licence, or external driver licence, within the meaning of the Road Transport (Driver Licensing) Act 1999;

a document that acknowledges enrolment to vote in government elections;

a rates assessment notice or account, a telephone account or an electricity account, if the notice or account is dated no earlier than 6 months before the date of the application for registration;

a current lease agreement that is dated no earlier than 12 months before the date of the application for registration;

a current appliance rental agreement that is dated no earlier than 6 months before the date of the application for registration;

if evidence of a kind mentioned in subparagraphs (i) to (v) is unavailable—a document issued by a government department, authority or agency, a financial institution or credit card agency or a document relating to the supply of services by a public utility, if the document is dated no earlier than 6 months before the date of the application for registration.

For the Act, section 27 (4), a document, or a certified copy of a document, of the following kind is satisfactory evidence of an applicant’s identity:

the applicant’s birth certificate;

a citizenship certificate issued to the applicant;

a passport issued to the applicant;

if evidence of a kind mentioned in paragraphs (a) to (c) is unavailable—a document issued by a government department, authority or agency of a country of which the applicant is a national or resident, if the document shows the applicant’s name.

For the Act, section 35 (e), the licensed provider’s trading name (if any) is prescribed.

For the Act, section 50 (2) (d), a document, or a certified copy of a document, of the following kind is prescribed:

the applicant’s birth certificate;

a citizenship certificate issued to the applicant;

a passport issued to the applicant;

if evidence of a kind mentioned in paragraphs (a) to (c) is unavailable—a document issued by a government department, authority or agency of a country of which the applicant is a national or resident, if the document shows the applicant’s name.

For the Act, section 51 (4), provision of a document mentioned in section 9 is satisfactory evidence of an applicant’s identity.

For the Act, section 70 (1) (a) (ii), the prescribed criterion is that the person is—

an agent under a corresponding law; or

eligible to be an agent under a corresponding law; or

a financial institution; or

appointed by a financial institution as its agent to provide financial services.

For the Act, section 83 (2), the interactive gambling tax payable by a licensed provider in relation to an authorised game conducted by the provider during a month is an amount equal to the percentage of the gross profit of the game for the month.

For subsection (1), the percentage of the gross profit of a game is—

for each month from the beginning of a financial year until and including the month in that year when the total interactive gambling profit of the licensed provider for the year first exceeds $10 million—20%; and

for each subsequent month of the financial year until and including the month when the total interactive gambling profit of the licensed provider for the year first exceeds $20 million—10%; and

for every other month of the year—5%.

In this section:

total interactive gambling profit, for a licensed provider, means the sum of the gross profits of all authorised games conducted by the provider.

This section applies if a licensed provider paid to the Commonwealth an amount in relation to the provider’s liability for a global GST amount (the GST paid) during a month.

If the GST paid is less than the interactive gambling tax payable for the month, the amount of interactive gambling tax for which the licensed provider is liable is reduced by the GST paid.

If the GST paid is equal to or more than interactive gambling tax payable for the month, the licensed provider is not liable for interactive gambling tax for the month.

In this section:

global GST amount—see the GST provision.

GST provision means the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), section 126-10 (which deals with tax on gambling revenue).

GST tax period means a tax period mentioned in the GST provision.