AUSTRALIAN CAPITAL TERRITORY

Gaming Machine Amendment Act 2000
No 70 of 2000
CONTENTS

Section
	1	Name of Act
	2	Commencement
	3	Act amended
	4	Interpretation
	5	Transfer of licence
	6	Repeal
	7	Eligible clubs
	8	Associated organisations
	9	Notice of reviewable decisions
	10	Insertion
	11	Repeal
	12	Gaming machine tax—liability

	13	Insertion—
Division 2—Community contributions
	60A	Contributions
	60B	Approval of community contributions
	60C	Records of contributions
	60D	Report
	60E	Commission must report to Minister
	60F	Minister must table commission’s report
	60G	The required community contributions
	60H	Community contribution shortfall tax—imposition
	60I	Community contribution shortfall tax—liability
	60J	Community contribution shortfall tax—allocation
	14	Insertion—
	68	Transitional provision for clubs not incorporated 
under the Corporations Law
	69	Transitional provision for associated organisations
	70	Transitional provision for clubs with non-complying 
membership rules

AUSTRALIAN CAPITAL TERRITORY

Gaming Machine Amendment Act 2000
No 70 of 2000
	
An Act to amend the Gaming Machine Act 1987
[Notified in ACT Gazette S68: 20 December 2000]
	The Legislative Assembly for the Australian Capital Territory enacts as follows:
1 	Name of Act
	This Act is the Gaming Machine Amendment Act 2000.
2 	Commencement
	This Act commences on a day fixed by the Minister by notice in the Gazette.
Note 1 	The provisions of an Act providing for its name and commencement automatically commence on the date of notification of the Act (see Interpretation Act 1967, s 10B).
Note 2 	A single day or time may be fixed, or different days or times may be fixed, for the commencement of different provisions (see Interpretation Act 1967, s 10C (1)).
Note 3 	If a provision has not commenced within 6 months beginning on the date of notification of the Act, it automatically commences on the first day after that period (see Interpretation Act 1967, s 10E (2)).
3 	Act amended
	This Act amends the Gaming Machine Act 1987.
4 	Interpretation
	Section 4 is amended—
	(a)	by omitting the definition of “tax”; and
	(b)	by inserting the following definitions:
associated entity—see the Electoral Act 1992, subsection 198 (1).
candidate—see the Electoral Act 1992, section 3. 
community contribution—see section 60B.
community contribution shortfall—see section 60H.
community contribution shortfall tax means the tax imposed by section 60I.
gaming machine tax means the tax imposed by section 57.
net revenue, of a licensee that is a club, means gross revenue derived by the licensee, less—
	(a)	any amount of tax payable under section 57; and
	(b)	15% of the gross revenue.
registered party—see the Electoral Act 1992, section 3.
required community contribution—see section 60G.”.
5 	Transfer of licence
	Section 23 is amended by omitting from subsection (6) “tax imposed on the gross revenue derived from the operation of” and substituting “gaming machine tax in relation to”.
6 	Repeal
	Section 25A is repealed.
7 	Eligible clubs
	Section 30C is amended—
	(a)	by inserting before paragraph (a) the following paragraph:
	“(aa)	the club is incorporated in the Territory under the Corporations Law; and”;
	(b)	by adding at the end the following subsections:
“(2) 	Paragraph (1) (aa) does not apply to a club that:
	(a)	was a licensee on 30 June 2000; and
	(b)	in the financial year ending 30 June 2000 had a corrected gross revenue of less than $500,000;
until the relevant period after a later financial year in which the club had a gross revenue of $500,000 dollars or more.
“(3) 	In this section:
corrected gross revenue—if a club is a licensee for only a fraction (F) of a financial year, and has a gross revenue for that time of R, the club’s corrected gross revenue for the year is R/F. 
relevant period means 6 months or such longer period, of not more than 2 years, as the commission allows on the application of the club.”. 
8 	Associated organisations
	Section 30D is amended—
	(a)	by omitting from paragraph (a) “(whether or not incorporated)”;
	(b)	by omitting paragraph (c) and substituting the following paragraphs:
	“(c)	it is incorporated under the Corporations Law or as an association; and
	(d)	its statement of objects—
	(i)	includes eligible objects; and
	(ii)	indicates that the eligible objects together constitute the main part of its objects; and
	(e)	it is conducted primarily to achieve eligible objects; and
	(f)	approval of the organisation as an associated organisation would not result in the club ceasing to be conducted primarily to achieve eligible objects;”; and
	(c)	by adding at the end the following subsection:
“(2) 	In this section—
	(a)	a reference to the statement of objects of an organisation incorporated under the Corporations Law is a reference to its memorandum; and
	(b)	a reference to an eligible object of an organisation that is not a club is a reference to an object that would be an eligible object if the organisation were a club.”.
9 	Notice of reviewable decisions
	Section 52 is amended—
	(a)	by adding at the end of paragraph (1) (y) “or”; and
	(b)	by inserting after paragraph (1) (y) the following paragraph:
	“(z)	refusing to approve contributions as community contributions under section 60B.”.
10 	Insertion
	Before section 54 the following Division heading is inserted in Part 7:
“Division 1—General”.
11 	Repeal
	Sections 54A, 54B, 54C and 54D are repealed.
12 	Gaming machine tax—liability
	Section 58 is amended—
	(a)	by omitting from subsection (1) “Tax imposed under section 57” and substituting “Gaming machine tax”; and
	(b)	by adding at the end the following subsection:
“(3) 	Gaming machine tax in relation to the operation of a gaming machine during a month is due on the 7th day after the end of the month.”.
13 	Insertion
	After section 60 the following Division is inserted in Part 7:
“Division 2—Community contributions 
“60A 	Contributions
	A reference in this Division to a contribution made by a licensee includes the value of a contribution made in kind, but does not include—
	(a)	expenditure on commercial activities, or, if the licensee is a club, on the social or entertainment activities of the club for its members; or
	(b)	expenditure intended to promote specific activities of the licensee; or
	(c)	a contribution made out of donations collected by the licensee, or out of the proceeds of any special fundraising activity conducted by the licensee; or
	(d)	a contribution to a business association, registered party, associated entity or trade union; or
	(e)	if a contribution is made on a condition—the value to the licensee of that condition being fulfilled; or
	(f)	a contribution made to another club under a reciprocal arrangement or agreement.
“60B 	Approval of community contributions
“(1) 	The commission may approve contributions made by a licensee that is a club to a specified organisation for a specified purpose as community contributions if satisfied the contributions 	will have the effect of—
	(a)	contributing to, or developing or supporting the social fabric of the Territory or another community; or
	(b)	assisting sport or other recreational activities conducted in the Territory, or with participants predominantly based within the Territory.
“(2) 	An approval under subsection (1) may be made generally or in a particular case.
“(3) 	The Minister must, after consultation with Clubs ACT, by notice published in the Gazette, issue guidelines for approving community contributions.
“(4) 	A set of guidelines issued under subsection (3) is a disallowable instrument. 
“60C	Records of contributions
“(1)	A licensee must record each community contribution made by the licensee, specifying—
	(a)	the organisation to which, or the purpose for which, each contribution was made; and
	(b)	the amount or value of the contribution and the date when, or the period over which, it was made.
Maximum penalty:  20 penalty units.
“(2)	A licensee must record each contribution made by the licensee to a registered party or associated entity, specifying—
	(a)	the party or entity to which the contribution was made; and
	(b)	the amount of the contribution and the date when it was made.
Maximum penalty: 20 penalty units.
“60D 	Report
	A licensee must, within 1 month after the end of a financial year, give the commission a copy of the records kept under section 60C that relate to the financial year, together with a report specifying for the financial year—
	(a)	the gross revenue of the licensee; and
	(b)	if the licensee is a club—the net revenue of the licensee; and
	(c)	the total value community contributions; and
	(d)	the total value of contributions to registered parties and associated entities.	
Maximum penalty:  20 penalty units.
“60E 	Commission must report to Minister
	The commission must, within 3 months after the end of the financial year, give the Minister a report—
	(a)	summarising the extent of compliance by licensees with sections 60C and 60D for the financial year; and
	(b)	analysing the extent to which revenue received by licensees was being used to make community contributions during the financial year.
 “60F 	Minister must table commission’s report
	The Minister must cause a copy of a report given to him or her under section 60E to be laid before the Legislative Assembly within 10 sitting days after the Minister receives the report.
“60G 	The required community contributions
“(1) 	In relation to a licensee that is a club, the required community contribution for a financial year is the total of—
	(a)	an amount equal to the total of the contributions made by the licensee during the financial year to registered parties, associated entities, Members of the Legislative Assembly, or candidates; and
	(b)	the proportion of the club’s net revenue in the financial year set out in the table below, or such other proportion as may be determined by the Minister.
Table: required community contributions
financial year	required contribution	
2000-2001	5%	
2001-2002	6%	
after 2002	7%	
 “(2) 	If  the Minister is satisfied, on application by a licensee that is a club, that—
	(a)	the gross revenue of the club in a financial year is, or is likely to be, less than $200,000; and
	(b)	the application of subsection (1) to the club would so seriously affect its viability that it would not be just and equitable in the circumstances for subsection (1) to apply to the club;
the Minister may set a lower required community contribution for the club. 
“(3) 	A determination under subsection (1) is a disallowable instrument.
“60H 	Community contribution shortfall tax—imposition
“(1) 	Tax (community contribution shortfall tax) is imposed on a community contribution shortfall of a licensee that is a club at the rate of 100%.
“(2) 	In this section:
community contribution shortfall, for a licensee that is a club, in a financial year, means the amount (if any) by which the club’s community contributions fall short of its required community contribution.
“60I 	Community contribution shortfall tax—liability
“(1) 	Community contribution shortfall tax must be paid by the licensee.
“(2) 	Community contribution shortfall tax is due 30 days after receipt by the licensee of an assessment under Part 6 of the Control Act.
“60J 	Community contribution shortfall tax—allocation
	If an amount of community contribution shortfall tax is paid, the commission must transfer the amount to the Community Services Grants Program Fund, or to such other fund as may be prescribed under the regulations.”.
14 	Insertion
	After section 67 the following sections are inserted: 	
“68 	Transitional provision for clubs not incorporated under the Corporations Law
“(1) 	A club that is a licensee immediately before the commencement of section 7 of the Gaming Machine Amendment Act 2000 does not cease to be an eligible club only because it is not incorporated in the Territory under the Corporations Law until—
	(a)	6 months after the commencement; or
	(b)	such longer period, of not more than 2 years, as the commission allows on the application of the club.
“(2) 	This section ceases to operate 2 years after the commencement.
“69 	Transitional provision for associated organisations
“(1) 	An associated organisation that satisfied section 30D immediately before the commencement of section 8 of the Gaming Machine Amendment Act 2000 does not cease to be an associated organisation only because it does not satisfy section 30D immediately after the commencement until—
	(a)	6 months after the commencement; or
	(b)	such longer period, of not more than 2 years, as the commission allows on the application of the club for which it is an associated organisation.
“(2) 	This section ceases to operate 2 years after the commencement.
“70 	Transitional provision for clubs with non-complying membership rules
“(1) 	A club whose rules satisfied section 30G immediately before the commencement of section 9 of the Gaming Machine Amendment Act 2000 does not cease to be an eligible club only because its rules do not comply with section 30G immediately after the commencement until—
	(a)	6 months after the commencement; or
	(b)	such longer period, of not more than 2 years, as the commission allows on the application of the club.
“(2) 	This section ceases to operate 2 years after the commencement.”.
	
Endnotes
Act amended
1	Republished as in force on 1 March 1999.  See also Acts 1999 Nos 35, 38, 47 and 56.
Penalty units
2	Section 33AA of the Interpretation Act 1967 deals with the meaning of offence penalties that are expressed in penalty units.
[Presentation speech made in Assembly on 29 June 2000]

©  Australian Capital Territory 2000