§ 47 — Consequential amendments to Goods and Services Tax Act

47.—(1) Section 35 of the Goods and Services Tax Act is amended —(a)

by deleting the words “fruit machines” in subsection (1) and substituting the words “gaming machines”; and

(b)

by deleting the words “ “fruit machines” have the meanings given by the Private Lotteries Act 2011” in subsection (3) and substituting the words “ “gaming machines” have the meanings given by the Gambling Duties Act 2022”.

(2) The Third Schedule to the Goods and Services Tax Act is amended by deleting the words “betting and sweepstake duties, cess, film hire duty, lotteries duty” in paragraph 12 and substituting the words “gambling duties, cess, film hire duty”.

—(1) Section 35 of the Goods and Services Tax Act is amended —(a)

by deleting the words “fruit machines” in subsection (1) and substituting the words “gaming machines”; and

(b)

by deleting the words “ “fruit machines” have the meanings given by the Private Lotteries Act 2011” in subsection (3) and substituting the words “ “gaming machines” have the meanings given by the Gambling Duties Act 2022”.

(2) The Third Schedule to the Goods and Services Tax Act is amended by deleting the words “betting and sweepstake duties, cess, film hire duty, lotteries duty” in paragraph 12 and substituting the words “gambling duties, cess, film hire duty”.