Gaming Acts (Gaming Machine Levy) Act 2000

i Gaming Acts (Gaming Machine Levy) Act 2000 Act No. 89/2000 TABLE OF PROVISIONS Section Page 1. Purpose 1 2. Commencement 1 3. New sections 114A and 114B inserted in Casino Control Act 1991 2 114A. Gaming machine levy 2 114B. Hypothecation of gaming machine levy 3 4. Interest on late payment of levy by casino operator 3 5. New sections 135A and 135B inserted in Gaming Machine Control Act 1991 3 135A. Gaming machine levy 3 135B. Hypothecation of gaming machine levy 4 6. Interest on late payment by gaming operators 5 ═══════════════ ENDNOTES 6 -- 1 of 7 -- 1 Gaming Acts (Gaming Machine Levy) Act 2000† [Assented to 5 December 2000] The Parliament of Victoria enacts as follows: 1. Purpose The purpose of this Act is to amend the Casino Control Act 1991 and the Gaming Machine Control Act 1991 to impose an annual levy on gaming machines operating in Victoria. 2. Commencement This Act comes into operation on the day after the day on which it receives the Royal Assent. Victoria No. 89 of 2000 -- 2 of 7 -- Act No. 89/2000 Gaming Acts (Gaming Machine Levy) Act 2000 2 3. New sections 114A and 114B inserted in Casino Control Act 1991 After section 114 of the Casino Control Act 1991 insert— "114A. Gaming machine levy (1) A casino operator must pay to the Director for payment into the Consolidated Fund each financial year a levy of $333.33 in respect of each gaming machine operating in the casino on 30 September in that year. (2) For the purpose of sub-section (1), a gaming machine is taken to be operating in a casino on 30 September in a financial year if, at any time on that day, the machine— (a) is available for gaming in the casino; or (b) would be available for gaming in the casino if the machine were connected to the electronic monitoring system. (3) The Treasurer, in consultation with the Authority, is to determine the amount of the levy on a casino operator for a financial year and must notify the casino operator of his or her determination as soon as practicable after 30 September in that year. (4) The levy is payable in two equal instalments each financial year, due on 15 December and 15 June. (5) The determination under sub-section (3) in respect of the financial year commencing on 1 July 2000 must be made and notified to the casino operator as soon as practicable after the commencement of section 3 of the Gaming Acts (Gaming Machine Levy) Act 2000. s. 3 See: Act No. 47/1991. Reprint No. 4 as at 1 January 1999 and amending Act Nos 16/2000 and 24/2000. LawToday: www.dms. dpc.vic. gov.au -- 3 of 7 -- Act No. 89/2000 Gaming Acts (Gaming Machine Levy) Act 2000 3 114B. Hypothecation of gaming machine levy (1) In respect of each financial year there is to be paid out of the Consolidated Fund into the Hospitals and Charities Fund under the Health Services Act 1988 an amount equal to the amount paid into the Consolidated Fund under section 114A in that financial year. (2) Payments under sub-section (1) are to be made at the times determined by the Treasurer. (3) The Consolidated Fund is appropriated to the extent necessary for payments to be made under sub-section (1).". 4. Interest on late payment of levy by casino operator In section 116(1) and (4) of the Casino Control Act 1991, after "casino tax" insert ", gaming machine levy". 5. New sections 135A and 135B inserted in Gaming Machine Control Act 1991 After section 135 of the Gaming Machine Control Act 1991 insert— "135A. Gaming machine levy (1) A gaming operator must pay to the Director for payment into the Consolidated Fund each financial year a levy of $333.33 in respect of each gaming machine of the gaming operator that is operating at an approved venue on 30 September in that year. (2) For the purpose of sub-section (1), a gaming machine is taken to be operating at an approved venue on 30 September in a financial year if, at any time on that day, the machine— s. 4 See: Act No. 53/1991. Reprint No. 7 as at 1 July 2000. LawToday: www.dms. dpc.vic. gov.au -- 4 of 7 -- Act No. 89/2000 Gaming Acts (Gaming Machine Levy) Act 2000 4 (a) is available for gaming at the approved venue; or (b) would be available for gaming at the approved venue if the machine were connected to the electronic monitoring system. (3) The Treasurer, in consultation with the Authority, is to determine the amount of the levy on each gaming operator for a financial year and must notify each gaming operator of his or her determination as soon as practicable after 30 September in that year. (4) The levy is payable in two equal instalments each financial year, due on 15 December and 15 June. (5) The determinations under sub-section (3) in respect of the financial year commencing on 1 July 2000 must be made and notified to the gaming operators as soon as practicable after the commencement of section 5 of the Gaming Acts (Gaming Machine Levy) Act 2000. (6) For the avoidance of doubt, a reference in this section to a gaming operator includes a reference to the holder of a gaming licence under the Gaming and Betting Act 1994 and the operator or operators under the gaming licence. 135B. Hypothecation of gaming machine levy (1) In respect of each financial year there is to be paid out of the Consolidated Fund into the Hospitals and Charities Fund under the Health Services Act 1988 an amount equal to the amount paid into the Consolidated s. 5 -- 5 of 7 -- Act No. 89/2000 Gaming Acts (Gaming Machine Levy) Act 2000 5 Fund under section 135A in that financial year. (2) Payments under sub-section (1) are to be made at the times determined by the Treasurer. (3) The Consolidated Fund is appropriated to the extent necessary for payments to be made under sub-section (1).". 6. Interest on late payment by gaming operators In section 136B of the Gaming Machine Control Act 1991— (a) in sub-section (1)(b), after "Authority" insert "or the Director"; (b) in sub-section (2)— (i) for "or the Authority" substitute ", the Authority or the Director"; (ii) for "or Authority" substitute ", Authority or Director". ═══════════════ s. 6 -- 6 of 7 -- Act No. 89/2000 Gaming Acts (Gaming Machine Levy) Act 2000 6 ENDNOTES † Minister's second reading speech— Legislative Assembly: 26 October 2000 Legislative Council: 15 November 2000 The long title for the Bill for this Act was "to amend the Casino Control Act 1991 and the Gaming Machine Control Act 1991 to impose an annual levy on gaming machines operating in Victoria and for other purposes." Endnotes -- 7 of 7 --