Exemption from tax liability in certain cases of hardship
20 Exemption from tax liability in certain cases of hardship
The Committee may, by order in writing, exempt a registered club from its liability to pay the whole or part of an instalment of tax if the Committee is satisfied that—
a casino was in operation (under the Casino Control Act 1992) during the whole or part of the instalment period concerned, and
the whole or any part of that casino was within 10 kilometres of any part of the premises of the registered club, and
the club first became registered under the Registered Clubs Act 1976 before 23 April 1993, and
the club is suffering serious financial hardship as a result of a reduction in the profits from approved gaming machines kept by the club during that instalment period, and
the reduction in profits is reasonably attributable to the availability of poker machines in the casino during that instalment period, and
the exemption is necessary to alleviate or assist in the alleviation of that hardship.
The Chief Commissioner is to be notified of, and is to give effect to, any order by the Committee under this section.
Notice of the order is also to be given to the registered club to which the order relates.
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