113
In forceLiability to tax
Part 6Licence fees and tax
Division 2Interactive gambling tax
113 Liability to tax
(1)
A licensed provider must pay a tax (interactive gambling tax) to the chief executive for the authorised games conducted by the licensed provider.
(2)
Interactive gambling tax is to be calculated and paid on a basis fixed under a regulation.
(3)
Rates of tax may be fixed having regard to the rates of tax payable under corresponding laws.
Regulations
This provision refers to the regulations (a regulation
). Made under this Act:
This Act’s bill:Explanatory memorandum
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