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This is a Bill, not an Act. For current law, see the Acts databases.


CASINO CONTROL AMENDMENT BILL 1996

      Queensland




 CASINO CONTROL
AMENDMENT BILL 1996

 


 

 

Queensland CASINO CONTROL AMENDMENT BILL 1996 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 Amendment of s 4 (Interpretation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Amendment of s 51 (Casino tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amendment of s 52 (Community benefit levy) . . . . . . . . . . . . . . . . . . . . . . . 6 7 Replacement of s 53 (Adjustment of payment of casino tax and casino community benefit levy in certain circumstances) . . . . . . . . . . . . . . 6 53 Adjustment of casino tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 53A Adjustment of casino community benefit levy . . . . . . . . . . . . . . . . . 7 8 Insertion of new pt 8, div 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 9 Insertion of new pt 8, div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Division 2--Junket agreements 85A Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 85B Groups of participants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 85C Promoter and participant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 85D Special junket agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Insertion of new s 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 129 Overpayments of casino tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

 


 

 

1996 A BILL FOR An Act to amend the Casino Control Act 1982

 


 

s1 4 s4 Casino Control Amendment The Parliament of Queensland enacts-- 1 title 2 Short Clause 1. This Act may be cited as the Casino Control Amendment Act 1996. 3 4 Commencement Clause 2. This Act is taken to have commenced on 1 July 1996. 5 amended 6 Act Clause 3. This Act amends the Casino Control Act 1982. 7 of s 4 (Interpretation) 8 Amendment Clause 4.(1) Section 4(1)-- 9 insert-- 10 ` "premium junket gaming" means gaming involving persons who 11 participate in the gaming under special junket agreements. 12 "premium junket revenue" means the total of all amounts (including 13 cheques, whether or not collected) actually received in any month by a 14 casino operator from the conduct of premium junket gaming, less the 15 total of all amounts paid out as winnings during the month for 16 premium junket gaming. 17 "special junket agreement" see section 85D.'. 18 (2) Section 4(1), definition "casino gross revenue", after `in respect of 19 gaming'-- 20 insert-- 21 `, but does not include premium junket revenue for the month'. 22

 


 

s5 5 s5 Casino Control Amendment of s 51 (Casino tax) 1 Amendment Clause 5.(1) Section 51(3)(a)-- 2 omit, insert-- 3 `(a) the total of-- 4 (i) the percentage of the casino gross revenue for the month in 5 question that applies under the associated agreement; and 6 (ii) the relevant percentage of the premium junket revenue for 7 the month; or'. 8 (2) Section 51(4), `the percentage'-- 9 omit, insert-- 10 `a percentage'. 11 (3) Section 51-- 12 insert-- 13 `(6) For subsection (3)(a)-- 14 (a) if the casino gross revenue for a month is a negative amount, the 15 amount worked out under subsection (3)(a)(i) is a negative 16 amount; and 17 (b) if the premium junket revenue for a month is a negative amount, 18 the amount worked out under subsection (3)(a)(ii) is a negative 19 amount. 20 `(7) In this section-- 21 "associated agreement", for a casino licence, means the agreement 22 mentioned in section 19 under which the casino licence issues. 23 "relevant percentage", for premium junket revenue, for a casino licence, 24 means-- 25 (a) the percentage that applies under the associated agreement for 26 premium junket revenue; or 27 (b) if a percentage for premium junket revenue does not apply under 28 the associated agreement--the percentage that applies under the 29 associated agreement for casino gross revenue.'. 30

 


 

s6 6 s7 Casino Control Amendment of s 52 (Community benefit levy) 1 Amendment Clause 6.(1) Section 52(3), `1% of the casino gross revenue'-- 2 omit, insert-- 3 `1% of the total of the casino gross revenue and premium junket 4 revenue'. 5 (2) Section 52-- 6 insert-- 7 `(3A) If the total of the amounts mentioned in subsection (3) is a 8 negative amount, the amount of the levy worked out under the subsection is 9 a negative amount.'. 10 of s 53 (Adjustment of payment of casino tax and casino 11 Replacement community benefit levy in certain circumstances) 12 Clause 7. Section 53-- 13 omit, insert-- 14 of casino tax 15 `Adjustment `53.(1) Subsection (2) applies in relation to a casino licence if the casino 16 tax for a month (the "reference month" ) is a negative amount (a "tax 17 credit"). 18 `(2) In working out the casino tax payable for the next month (the "first 19 adjustment month"), the tax credit for the reference month is, to the extent 20 possible, to be set off against the casino tax that, apart from this section, 21 would be payable for the first adjustment month. 22 `(3) Subsection (4) applies if-- 23 (a) without applying subsection (2), the casino tax for the first 24 adjustment month is a negative amount; or 25 (b) after applying subsection (2), part of the tax credit (the "tax 26 credit balance') for the reference month has not been set off 27 against casino tax for the first adjustment month. 28 `(4) In working out the casino tax payable for the month (the "second 29 adjustment month') after the first adjustment month, the tax credit, or tax 30 credit balance, for the reference month, is, to the extent possible, to be set 31

 


 

s8 7 s8 Casino Control Amendment off against the casino tax that, apart from this subsection, would be payable 1 for the second adjustment month. 2 `(5) In relation to casino tax for a month that is a negative amount, the 3 operation of this section extends only to the 2 months after the month. 4 of casino community benefit levy 5 `Adjustment `53A.(1) Subsection (2) applies in relation to a casino licence if the 6 casino community benefit levy for a month (the "reference month") is a 7 negative amount (a "levy credit"). 8 `(2) In working out the casino community benefit levy payable for the 9 next month (the "first adjustment month"), the levy credit for the 10 reference month is, to the extent possible, to be set off against the casino 11 community benefit levy that, apart from this section, would be payable for 12 the first adjustment month. 13 `(3) Subsection (4) applies if-- 14 (a) without applying subsection (2), the casino community benefit 15 levy for the first adjustment month is a negative amount; or 16 (b) after applying subsection (2), part of the levy credit (the "levy 17 credit balance") for the reference month has not been set off 18 against the casino community benefit levy for the first adjustment 19 month. 20 `(4) In working out the casino community benefit levy payable for the 21 month (the "second adjustment month") after the first adjustment month, 22 the levy credit, or levy credit balance, for the reference month, is, to the 23 extent possible, to be set off against the casino community benefit levy that, 24 apart from this subsection, would be payable for the second adjustment 25 month. 26 `(5) In relation to a casino community benefit levy for a month that is a 27 negative amount, the operation of this section extends only to the 2 months 28 after the month.'. 29 of new pt 8, div 1 hdg 30 Insertion Clause 8. Part 8, before section 84-- 31

 


 

s9 8 s9 Casino Control Amendment insert-- 1 `Division 1--Approval and review of agreements'. 2 of new pt 8, div 2 3 Insertion Clause 9. Part 8-- 4 insert-- 5 2--Junket agreements 6 `Division 7 `Definitions `85A. In this division-- 8 "group of participants" means a group of persons to which a junket 9 agreement applies. 10 "junket agreement" means an agreement entered into by a casino 11 operator, with the approval of the Minister under section 84, with 12 another person (the "promoter") under which-- 13 (a) the promoter arranges for a group of persons to visit the casino to 14 participate in gaming; and 15 (b) the casino operator pays the promoter a commission based on-- 16 (i) the amount the persons gamble at the casino; or 17 (ii) the revenue of the casino derived from the persons. 18 "participant" means a person who is a member of a group of participants. 19 "promoter" see definition "junket agreement". 20 "sole participant agreement" means a junket agreement under which the 21 promoter is the only participant. 22 of participants 23 `Groups `85B. A group of participants may consist of 1 person. 24

 


 

s 10 9 s 10 Casino Control Amendment and participant 1 `Promoter `85C. A promoter and a participant may be the one person. 2 junket agreements 3 `Special `85D.(1) A junket agreement (being a junket agreement that is a sole 4 participant agreement) is a special junket agreement only if-- 5 (a) the participant is a nonresident of Queensland; and 6 (b) the amount agreed to be committed under the agreement by the 7 participant for gaming at the casino is at least the amount 8 prescribed under a regulation for this paragraph. 9 `(2) A junket agreement (being a junket agreement that is not a sole 10 participant agreement) is a special junket agreement only if-- 11 (a) each participant in the group of participants-- 12 (i) is a nonresident of Queensland; or 13 (ii) is a person to whom a declaration under subsection (3) 14 applies; and 15 (b) the amount agreed to be committed under the agreement by the 16 participants in the group for gaming at the casino is at least the 17 amount prescribed under a regulation for this paragraph. 18 `(3) The chief executive may, in relation to a junket agreement that is not 19 a sole participant agreement, declare that a participant in the group of 20 participants is a person whose place of residence is not relevant for the 21 agreement. 22 `(4) However, the chief executive may make the declaration only if-- 23 (a) each other participant in the group is a nonresident of Queensland; 24 and 25 (b) it is reasonable to make the declaration, having regard to the 26 nature of the participant's association with the other participants.'. 27 of new s 129 28 Insertion Clause 10. After section 128-- 29

 


 

s 10 10 s 10 Casino Control Amendment insert-- 1 of casino tax 2 `Overpayments `129.(1) This section applies if the amount paid by a person as casino tax 3 for a month before the enactment of the Casino Control Amendment Act 4 1996 is more than the amount payable, after the commencement of that Act, 5 for the month. 6 `(2) The Minister may, in relation to the amount of the difference (the 7 "overpaid amount") between the amounts mentioned in subsection (1), 8 either-- 9 (a) pay to the person an amount equal to the overpaid amount; or 10 (b) for amounts of casino tax payable by the person after the 11 enactment of the Casino Control Amendment Act 1996, credit the 12 person with an amount equal to the overpaid amount.'. 13 14 © State of Queensland 1996

 


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