§ 6 — Amount of gambling duties

6.—(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that —(a)

is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person; and

(b)

is prescribed in Regulations.

(2) The amount of gambling duties payable is the amount worked out by applying the rate of gambling duty prescribed with respect to the taxable gambling undertaking in question.

(3) Without limiting subsection (1) or (2), the Minister may prescribe —(a)

different rates of gambling duty for different —(i)

classes of taxable gambling undertakings;

(ii)

types of bets (including amounts staked or otherwise provided for making a bet) or punters;

(iii)

classes of betting operations or authorised betting operators;

(iv)

classes of lotteries or participants of a lottery;

(v)

classes of authorised lottery promoters;

(vi)

types of gaming machines or games of chance;

(vii)

types or numbers of players of games of chance or periods of play; or

(viii)

classes of non‑casino premises where gaming machines are kept;

(b)

different revenues by reference to any or a combination of any of the following:(i)

the amount staked or otherwise provided for making a bet;

(ii)

the amount of a ticket, or thing of value paid or given, in order to participate (whether directly or indirectly) in a lottery or to use a gaming machine;

(iii)

the total amount of revenue from any betting operation conducted or lottery promoted;

(iv)

the revenue or profit from conducting a betting operation, promoting a lottery or keeping gaming machines;

(v)

any money or money’s worth paid or payable or prizes to be allocated or awarded; and

(c)

the method of valuation of non‑cash consideration comprising a bet or winnings or prizes consisting of other than cash.

(4) In working out the gambling duty payable, any amount of goods and services tax charged on the receipt, negotiation or settlement of any bet, the supply of any lottery, the provision or operation of any gaming machine or the provision of a gaming service (as the case may be) must be disregarded.

(5) No gambling duty is payable on revenue from any gaming machine the use or keeping of which is in contravention of any written law.

—(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that —(a)

is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person; and

(b)

is prescribed in Regulations.

(2) The amount of gambling duties payable is the amount worked out by applying the rate of gambling duty prescribed with respect to the taxable gambling undertaking in question.

(3) Without limiting subsection (1) or (2), the Minister may prescribe —(a)

different rates of gambling duty for different —(i)

classes of taxable gambling undertakings;

(ii)

types of bets (including amounts staked or otherwise provided for making a bet) or punters;

(iii)

classes of betting operations or authorised betting operators;

(iv)

classes of lotteries or participants of a lottery;

(v)

classes of authorised lottery promoters;

(vi)

types of gaming machines or games of chance;

(vii)

types or numbers of players of games of chance or periods of play; or

(viii)

classes of non‑casino premises where gaming machines are kept;

(b)

different revenues by reference to any or a combination of any of the following:(i)

the amount staked or otherwise provided for making a bet;

(ii)

the amount of a ticket, or thing of value paid or given, in order to participate (whether directly or indirectly) in a lottery or to use a gaming machine;

(iii)

the total amount of revenue from any betting operation conducted or lottery promoted;

(iv)

the revenue or profit from conducting a betting operation, promoting a lottery or keeping gaming machines;

(v)

any money or money’s worth paid or payable or prizes to be allocated or awarded; and

(c)

the method of valuation of non‑cash consideration comprising a bet or winnings or prizes consisting of other than cash.

(4) In working out the gambling duty payable, any amount of goods and services tax charged on the receipt, negotiation or settlement of any bet, the supply of any lottery, the provision or operation of any gaming machine or the provision of a gaming service (as the case may be) must be disregarded.

(5) No gambling duty is payable on revenue from any gaming machine the use or keeping of which is in contravention of any written law.