This notice may be cited as the Gaming Tax Notice (No. 2) 2020.
This notice is taken to have commenced on 1 July 2020.This notice expires on the COVID-19 legislation expiry day. See section 367E(3) of the Act.s 2 amd 2020 Act No. 38 s 38(1)
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.