Lotteries Regulation 2007

This regulation may be cited as the Lotteries Regulation 2007.

This regulation commences on the day the Lotteries Amendment Act 2007 commences.

The dictionary in schedule 4 defines particular words used in this regulation.

A lottery random number generator is a device designed and used to select at random the numbers for—

an entry to an approved lottery; or

the drawing of an approved lottery.

A syndicate is an arrangement under which a type of entry, or combination of types of entries, in a drawing of an approved lottery is divided into a number of equal shares (each a syndicate share).

This section applies in relation to the sale of a lottery ticket for drawings in a lottery.

The sale of the ticket is a multi-week sale for the lottery if it is for the following drawings of the lottery—

if the sale is recorded on a lotteries computer system as a sale to a registered player—the next 2 to 52 drawings of the lottery after the ticket is sold;

otherwise—the next 2 to 10 drawings of the lottery after the ticket is sold.

However, if the ticket is a set for life lottery ticket, the sale of the ticket is a multi-week sale for the lottery if it is for drawings of the lottery that occur within the period starting on the day the 8th next drawing of the lottery happens and ending—

if the sale is recorded on a lotteries computer system as a sale to a registered player—52 weeks after the ticket is sold; or

otherwise—10 weeks after the ticket is sold.

In this section—

set for life lottery ticket means a ticket for 7 drawings over 7 consecutive days in the approved lottery known as set for life.

The following words are prescribed for section 6(5)(c)(ii) of the Act—

• lotto

• powerball

• scratch-it.

This section prescribes, for section 79(1)(b) of the Act, the persons eligible to be lottery agents.

If section 79(1)(a) of the Act applies, the person prescribed is a person who is the owner and controller of a small business that—

is a retail business; or

is operated or intended to be operated from retail shopping premises.

If section 79(1)(a) of the Act does not apply because of section 79(2)(a), the person prescribed is the owner and controller of a business to which a previous agency agreement applied.

If section 79(1)(a) of the Act does not apply because of section 79(2)(b), the person prescribed is the owner and controller of a mail order business.

This section prescribes, for section 94(2) of the Act, the calculation and payment of the lottery tax.

The lottery tax is payable for each month.

The lottery tax must be paid on or before the seventh day of the month immediately following the month for which the tax is payable.

The gross tax amount for a month is the total of the following amounts—

73.48% of the lottery operator’s monthly gross revenue for the month from declared lotteries;

55% of the lottery operator’s monthly gross revenue for the month from the approved lottery known as instant scratch-its.

The lottery tax payable for a month is the gross tax amount for the month minus the smaller of the following amounts—

the global GST amount for the month;

the gross tax amount for the month.

This section prescribes, for section 96(1) of the Act, the requirements for returns.

A return must be given for each month.

A return must be given on or before the seventh day of the month immediately following the month to which the return relates.

A return must state the following details for each classified lottery for the month to which the return relates—

the total amount paid for tickets for all drawings of the lottery;

the total amount set aside from the amount mentioned in paragraph (a) for payment of prizes;

the lottery operator’s monthly gross revenue.

Also, for a classified lottery that is a declared lottery, a return must state the total amount of selling fees for tickets in the lottery for the month to which the return relates.

In addition, a return must state the lottery operator’s global GST amount for the month to which the return relates.

Monthly gross revenue, for a lottery operator, for a classified lottery, for a month, is the amount calculated using the following formula—

where—

A means the total amount (the total receipts) paid for tickets (excluding mail order fees and, for a relevant lottery, the selling fees for tickets in the lottery) sold by the lottery operator, and the lottery agents for the lottery operator, for all drawings of the classified lottery that take place in the month.

MGR means the monthly gross revenue.

P means the amount, set aside from the total receipts, for payment of prizes in the classified lottery.

In this section—

mail order fee, for a ticket in a classified lottery, means any amount, additional to the price of the ticket, charged by a lottery agent for selling the ticket (whether by mail or otherwise) to a person outside Queensland.

relevant lottery means a classified lottery that is a declared lottery.

For section 97(2) of the Act, the percentage prescribed is 5%.

For section 97(4) of the Act, the percentage prescribed is 5%.