1Short title
This regulation may be cited as the Interactive Gambling (Player Protection) Regulation 1998.
Bills and explanatory notes from legislation.qld.gov.au; explanatory and second reading speeches from the Queensland Parliament Record of Proceedings. Links open the official source in a new tab.
Legislative history (legislation.qld.gov.au)This regulation may be cited as the Interactive Gambling (Player Protection) Regulation 1998.
This regulation commences on 1 October 1998.
In this regulation—
accounting and audit computer system means a computer system used by a licensed provider to record or check, or record and check, 1 or more of the following in an authorised game—
the wagers made by players;
other amounts received from players;
the amount paid to players;
the authentication of players;
game play information;
the prizes (monetary and non-monetary) to be won.
advanced evaluation means an evaluation of any of the following things relating to regulated interactive gambling equipment—
communications protocols;
monitoring systems;
random number generators.
basic evaluation means an evaluation of any of the following things relating to regulated interactive gambling equipment—
artwork;
cabinet design;
documentation, including for example, operational manuals.
end user device means computer software or hardware necessary to—
enable a player to make a wager in an authorised game; or
inform the player of the result of an authorised game.
gross profit, for an authorised game, is the amount equal to the gambling turnover for the game less the total amount of prizes won in the game.
interactive computer system means a computer system used for the conduct of interactive games by a licensed provider under an interactive gambling licence.
interactive network controller means a device electronically linking an interactive computer system to an end user device.
intermediate evaluation means an evaluation of any of the following things relating to regulated interactive gambling equipment—
hardware, other than hardware subject to basic evaluation;
software, other than software subject to advanced evaluation;
the mathematical treatise of the derivation of the theoretical return to a player.
investigation fee see section 22.
non-participating jurisdiction means a jurisdiction that is not a participating jurisdiction.
For section 18(6)(a) of the Act, the period is 2 months from the day of registration.
The licensed provider mentioned in section 20(1)(b) of the Act is a body prescribed for section 20(1)(a)(ii) of the Act.
For section 20A(a) of the Act, the amount is $500.00.
For section 20A(b) of the Act, the period is a period when the player is a restricted player.
For section 96(1)(a)(ii) of the Act, a person is eligible to be an agent if the person—
is an agent under a corresponding law; or
is an agent under a gaming Act; or
is a person eligible to be an agent under a gaming Act; or
is a financial institution; or
is an entity appointed by a financial institution as its agent to provide financial services.
For section 113(2) of the Act, the interactive gambling tax payable by a licensed provider, for the authorised games conducted by the provider during a month, is the total amount of gross tax for the games for the month less the total GST deduction for the month.
The gross tax for an authorised game conducted by a licensed provider for a month is the total of the tax components for the game for the month calculated under subsections (2) to (4).
The total GST deduction for a month is the sum of the GST deductions for all of the monthly component amounts for the month.
The GST deduction for a monthly component amount for a month is the lesser of the following amounts—
the part of the global GST amount for the month that relates to the monthly component amount;
the monthly component amount for the month.
The Queensland component of interactive gambling tax for a game is calculated using the following formula—
where—
GP means the gross profit of the game.
GT means the gambling turnover for the game.
QC means the Queensland component of interactive gambling tax for the game.
QGT means the part of the gambling turnover for the game attributable to the gross amount wagered by all Queensland residents.
QR means—
if the game is a game approved under a gaming Act—the rate of tax specified in that Act for the game; or
if paragraph (a) does not apply—50%.
The participating jurisdictions’ component of interactive gambling tax for a game is the total of the amounts calculated using the following formula for each participating jurisdiction—
where—
GP means the gross profit of the game.
GT means the gambling turnover for the game.
PJC means a participating jurisdiction’s component of interactive gambling tax for the game.
PJGT, for a participating jurisdiction, means the part of the gambling turnover for the game attributable to the gross amount wagered by all residents of the jurisdiction.
PJR, for a participating jurisdiction, means—
the rate of tax payable, under the corresponding law of the jurisdiction, for wagers in the game made by residents of the jurisdiction; or
if no rate of tax payable under the corresponding law of the jurisdiction is specified in the law and, the game is approved under a law of the jurisdiction regulating gambling—the rate of tax specified in that law for the game; or
if no rate of tax payable under the corresponding law of the jurisdiction is specified in the law and paragraph (b) does not apply—50%.
The non-participating jurisdictions’ component of the interactive gambling tax for a game is calculated using the following formula—
where—
GP means the gross profit of the game.
GT means the gambling turnover for the game.
NJC means the non-participating jurisdictions’ component of interactive gambling tax for the game.
NJGT means the part of the gambling turnover for the game attributable to the gross amount wagered by all residents of all non-participating jurisdictions.
QR means—
if the game is a game approved under a gaming Act—the rate of tax specified in that Act for the game; or
if paragraph (a) does not apply—50%.
In this section—
global GST amount, for a month for the authorised games conducted by a licensed provider, means the global GST amount calculated under the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), division 126, for the month for the conduct of the games.
monthly component amount, for a month for the authorised games conducted by a licensed provider, means the total of the amounts of a tax component for the month for the games.
Example—
A licensed provider conducts 3 games during a month. The monthly component amounts for the month are calculated as follows—
| Queensland component of tax calculated under subsection (2) | Amount of tax calculated under subsection (3) for participating jurisdiction A | Amount of tax calculated under subsection (3) for participating jurisdiction B | Non-participating jurisdictions’ component of tax calculated under subsection (4) | |
| Game 1 | $1500 | $1000 | $800 | $200 |
| Game 2 | $1600 | $1200 | $900 | $150 |
| Game 3 | $200 | nil | nil | nil |
| ______ | ______ | ______ | ______ | |
| Monthly component amounts | $3300 | $2200 | $1700 | $350 |
tax component means any of the following—
the Queensland component of tax calculated under subsection (2) for a game;
an amount of tax calculated under subsection (3) for a game for a participating jurisdiction;
the non-participating jurisdictions’ component of tax calculated under subsection (4) for a game.
For section 113(2) of the Act, interactive gambling tax payable by a licensed provider for authorised games conducted by the provider in each month must be paid by the provider within 7 days after the end of the relevant month.
Subsection (2) applies in relation to a licensed provider if the interactive gambling tax for a month (the reference month) is a negative amount (a tax credit).
In working out the interactive gambling tax payable for the first month after the reference month (the first adjustment month), the tax credit for the reference month is, to the extent possible, to be set off against the interactive gambling tax that, apart from this section, would be payable for the first adjustment month.
Subsection (4) applies if—
without applying subsection (2), the interactive gambling tax for the first adjustment month is a negative amount; or
after applying subsection (2), part of the tax credit (the tax credit balance) for the reference month has not been set off against interactive gambling tax for the first adjustment month.
In working out the interactive gambling tax payable for the month (the second adjustment month) after the first adjustment month, the tax credit, or tax credit balance, for the reference month, is, to the extent possible, to be set off against the interactive gambling tax that, apart from this subsection, would be payable for the second adjustment month.
In relation to interactive gambling tax for a month that is a negative amount, the operation of this section extends only to the 2 months after the month.
s 9 sub 2000 SL No. 286 s 18
om 2013 SL No. 121 s 17
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