Gaming machine tax—Act, s 312
51 Gaming machine tax—Act, s 312
This section prescribes percentages for section 312(3) of the Act.
For category 1 licensed premises, the percentage is 35%.
For category 2 licensed premises, the percentages are as follows—
for the first $9,500 of monthly taxable metered win—nil;
for the amount of the monthly taxable metered win that is more than $9,500 but not more than $75,000—17.91%;
for the amount of the monthly taxable metered win that is more than $75,000 but not more than $150,000—20.91%;
for the amount of the monthly taxable metered win that is more than $150,000 but not more than $300,000—23.91%;
for the amount of the monthly taxable metered win that is more than $300,000 but not more than $850,000—25.91%;
for the amount of the monthly taxable metered win that is more than $850,000 but not more than $1,400,000—30.91%;
for the amount of the monthly taxable metered win that is more than $1,400,000—35%.
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