Gaming Control (Gaming Machines) Regulations 1995

These Regulations may be cited as the Gaming Control (Gaming Machines) Regulations 1995.

In these Regulations, unless the contrary intention appears:

Commissioner means the Commissioner of Territory Revenue as defined in section 3(1) of the Taxation Administration Act 2007.

liable permit holder means the holder of a permit liable under regulation 7(1) to pay gaming machine turnover levy.

non-commercial gaming machine means a gaming machine which, in the opinion of the Director, is of historical or novelty value or interest, is not operated (if at all) for the purposes of gain and is kept in a private dwelling house or in a museum or like place.

quarter means a consecutive period of 3 months ending with the last days of September, December, March and June respectively.

trust account means the trust account opened by the Treasurer in pursuance of section 50 of the Act.

A person may apply to the Director for a permit for a purpose referred to in section 49 of the Act or a combination of those purposes.

An application under subregulation (1) shall be:

in writing in the approved form;

accompanied by such documentary evidence as may be required by the Director to assist the Director in determining the application; and

accompanied by the fee prescribed in regulation 5.

The Director may, on receiving an application under regulation 3:

grant the application subject to such conditions, if any, as the Director thinks fit; or

refuse the application.

A permit granted under this regulation shall be in the approved form.

Where an application is refused under subregulation (1), notification of the refusal shall be given to the applicant.

In considering an application under this regulation, the Director shall have regard to any written directions of the Minister relating to the provision and use of gaming machines.

The Director may, by notice in writing to the holder of a permit granted under this regulation, but having regard to any directions under subregulation (4), amend or revoke a condition of the permit or impose an additional condition on the permit.

It is a condition of a permit granted under this regulation that the holder of the permit:

allow a gaming inspector, or a person authorised in writing by the Director, to enter a place (including a public place) where a gaming machine in relation to which the permit was granted is kept, used, maintained or repaired and to inspect the place and the gaming machine; and

obtain the consent of the Director to the scale of, and method of dispensing or providing, the goods or services or vouchers representing goods or services relating to the gaming machine in relation to which the permit was granted.

A permit for a purpose referred to in section 49(1) of the Act shall, subject to the Act, be valid for the financial year in respect of which it is granted and may be renewed on application made under regulation 4 not later than 30 days before the end of that financial year.

The fees to accompany an application for a permit or the renewal of a permit are:

for a purpose referred to in section 49(1)(a) of the Act, 55 revenue units for a purpose referred to in section 49(1)(b) of the Act, 230 revenue units for a purpose referred to in section 49(1)(c) of the Act, 55 revenue units for a non-commercial gaming machine Nil.

Where a first application for a permit is made other than during the first quarter of a financial year, the fee payable under subregulation (2) shall be reduced in inverse proportion to the number of quarters or parts of quarters remaining during the financial year for which the permit, if granted, is valid.

The player of a gaming machine wishing to redeem any credits indicated on the machine shall accept, in exchange, goods or services or vouchers representing goods or services, whether dispensed or provided by the holder of the permit relating to the machine or otherwise.

Where goods referred to in subregulation (1) comprises or includes liquor, it shall be dispensed or provided to the player in accordance with the conditions of the licence of a person licensed under the Liquor Act 2019.

The holder of a permit who operates a gaming machine shall have affixed on or in close proximity to it an approved notice displayed in a conspicuous position setting out:

the scale of; and

the method of dispensing or providing, the goods or services or vouchers representing goods or services relating to the gaming machine.

Maximum penalty: 4 penalty units.

The holder of a permit who operates a gaming machine:

shall dispense or provide the goods, services or vouchers in accordance with the scale and method referred to in subregulation (3); and

shall not exchange, barter or trade any goods, services or vouchers resulting from the use of a machine by a player.

Maximum penalty: 4 penalty units.

A person who provides or causes to be provided cash or any sort of cash benefit or cash award (including making up in cash the difference in value between any goods and services provided and the value of the redeemable credits) in relation to the use of a gaming machine is guilty of an offence.

Maximum penalty: 4 penalty units.

The Director may determine the size, contents and format of a notice to be displayed under subregulation (3) and the holder of a permit who displays a notice in general conformity with the Director's determination shall be taken to have displayed an approved notice.

Subject to these Regulations, the Taxation Administration Act 2007 applies, with the necessary changes, to and in respect of gaming machine turnover levy as if:

the levy were a duty payable under a taxation law; and

a return under these Regulations were a return required under a taxation law; and

the holder of the permit liable to pay the levy were a person liable to pay duty under a taxation law; and

the Treasurer or the Director, as the case may be, were the Commissioner.

The Treasurer may, in writing, appoint such number of persons as trustees as is thought appropriate for the purpose of:

advising the Treasurer on establishing rules and procedures for the administration of any funds in the trust account; and

administering the funds in accordance with rules and procedures approved by the Treasurer.

A trustee shall hold office for such term not exceeding 3 years as the Treasurer determines, but may be reappointed.

Without limiting the generality of section 50(b) of the Act or the discretion of the Treasurer or any trustee appointed under regulation 9 in applying funds from the trust account, funds from the trust account may be applied to a non-profit making association the activities of which are charitable, benevolent or philanthropic and are of benefit to the community, notwithstanding that the activities of or the benefits derived from the association are not restricted to a local area.