Gaming Tax Notice (No. 2) 2020


Queensland Crest

1Short title

This notice may be cited as the Gaming Tax Notice (No. 2) 2020.

2Commencement

This notice is taken to have commenced on 1 July 2020.

Note—

This notice expires on 31 December 2020. See section 367E(3) of theAct.

3Deferral of payment of lottery tax

(1)This section applies to an amount payable for a prescribed month as lottery tax under the Lotteries Act 1997, section 94.
(2)Payment of the amount is deferred.
(3)The commissioner may approve—
(a)payment of the amount in 1 or more instalments; and
(b)the day on or before which the amount, or each instalment of the amount, must be paid.
(4)A day approved by the commissioner under subsection (3)(b) must be before 1 April 2021.
(5)The commissioner must give written notice of the commissioner’s approval under subsection (3) to a person who is liable to pay the amount.
(6)In this section—
prescribed month means each month—
(a)from and including July 2020; and
(b)until and including December 2020.