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<subordleg title="Gaming Tax Notice (No. 2) 2020" year.published="2020" year.citation="2020" no="177" pco.reg.ref="S20_0188" publication.date="2020-08-26" enabling.title="Gaming Machine Act 1991" enabling.acts="act-1991-007 act-1997-034 act-1997-034 act-1997-034" sub.leg.type="notice" amending="none" print.type="published" initial.admin.dept="Department of Justice and Attorney-General" id="sl-2020-0177" version.desc.id="7838d61b-fc70-4d03-a08e-d7a80511cf76" version.series.id="91357516-6483-440f-8242-b8d09e1ceb01" published.how="website" stage.repeal="1"><wrapper><body numbering.style="manual"><clause id="sec.1" guid="_1c4b87e3-c489-40c8-a07e-5e59fa35aba1" provision.type="shorttitle" affected.by.uncommenced="0" spent.amends="0"><no>1</no><heading id="sec.1-he" guid="_a4f51685-7bf6-4a64-b47f-5c1866a9b122">Short title</heading><block><txt break.before="1">This notice may be cited as the <legref type="subordleg" check="invalid" jurisd="QLD"><name emphasis="yes">Gaming Tax Notice (No. 2) 2020</name></legref>.</txt></block></clause><clause id="sec.2" guid="_531ccacf-6a32-47fc-a646-2173e6662cc4" provision.type="commence" affected.by.uncommenced="0" spent.amends="0"><no>2</no><heading id="sec.2-he" guid="_0c23e3bf-711e-4a59-8cd1-216487ea403a">Commencement</heading><block><txt break.before="1">This notice is taken to have commenced on 1 July 2020.</txt><note id="sec.2-note" guid="_772dbc24-bbd7-476f-a032-97e183675423" type="example"><heading id="sec.2-note-he" guid="_1d847de7-c7c3-4c51-85c3-638053e46744">Note—</heading><block><txt break.before="1">This notice expires on 31 December 2020. See <intref refid="sec.367E" check="invalid">section&#160;367E</intref><intref refid="sec.367E-ssec.3" check="invalid">(3)</intref> of theAct.</txt></block></note></block></clause><clause id="sec.3" guid="_a0bd73bc-d47a-4de1-a53f-74e7e791ab4d" affected.by.uncommenced="0" spent.amends="0" provision.type="other"><no>3</no><heading id="sec.3-he" guid="_4128bc27-5793-476d-8b94-91cc4c2c4516">Deferral of payment of lottery tax</heading><subclause id="sec.3-ssec.1" guid="_319e5da4-f303-4963-9806-ad3717f34dcc" affected.by.uncommenced="0" provision.type="other"><no>(1)</no><block><txt break.before="0">This section applies to an amount payable for a prescribed month as lottery tax under the <legref target.doc.id="act-1997-034" target.version.series="46df7009-a8ab-4fd0-9bef-a2a2c19f41c3" check="valid" jurisd="QLD" type="act"><name emphasis="yes">Lotteries Act 1997</name></legref>, <legref refid="sec.94" target.doc.id="act-1997-034" target.version.series="46df7009-a8ab-4fd0-9bef-a2a2c19f41c3" target.guid="_65de06f2-f774-4830-8779-5c34ee691f08" check="valid" jurisd="QLD" type="act">section&#160;94</legref>.</txt></block></subclause><subclause id="sec.3-ssec.2" guid="_0f2b0456-e0dd-4645-84f8-4839bf57c211" affected.by.uncommenced="0" provision.type="other"><no>(2)</no><block><txt break.before="0">Payment of the amount is deferred.</txt></block></subclause><subclause id="sec.3-ssec.3" guid="_907581cc-0459-4a9f-8eb5-d5e6941da0a3" affected.by.uncommenced="0" provision.type="other"><no>(3)</no><block><txt break.before="0">The commissioner may approve—</txt><list number.type="manual" unnumbered.indent="0"><li id="sec.3-ssec.3-para1.a" guid="_44fe9fd5-e48d-40dc-89f2-984efe1d4fc3" provision.type="other"><no>(a)</no><block><txt break.before="0">payment of the amount in 1 or more instalments; and</txt></block></li><li id="sec.3-ssec.3-para1.b" guid="_f0267100-8f6e-4db0-834c-dabbfdbd7680" provision.type="other"><no>(b)</no><block><txt break.before="0">the day on or before which the amount, or each instalment of the amount, must be paid.</txt></block></li></list></block></subclause><subclause id="sec.3-ssec.4" guid="_b01aefd7-1ab4-4485-b5d4-80e423f71359" affected.by.uncommenced="0" provision.type="other"><no>(4)</no><block><txt break.before="0">A day approved by the commissioner under <intref refid="sec.3-ssec.3" target.guid="_907581cc-0459-4a9f-8eb5-d5e6941da0a3" check="valid">subsection&#160;(3)</intref><intref refid="sec.3-ssec.3-para1.b" target.guid="_f0267100-8f6e-4db0-834c-dabbfdbd7680" check="valid">(b)</intref> must be before 1 April 2021.</txt></block></subclause><subclause id="sec.3-ssec.5" guid="_5aa54c35-b09a-42ad-abfd-03e765c9122e" affected.by.uncommenced="0" provision.type="other"><no>(5)</no><block><txt break.before="0">The commissioner must give written notice of the commissioner’s approval under <intref refid="sec.3-ssec.3" target.guid="_907581cc-0459-4a9f-8eb5-d5e6941da0a3" check="valid">subsection&#160;(3)</intref> to a person who is liable to pay the amount.</txt></block></subclause><subclause id="sec.3-ssec.6" guid="_351a13cf-d0b2-4a50-9ed1-edc69c39c35c" affected.by.uncommenced="0" provision.type="other"><no>(6)</no><block><txt break.before="0">In this section—</txt><deflist><definition id="sec.3-ssec.6-def.prescribedmonth_" guid="_13d93763-743f-4ff8-a4cf-6066bf4637bf" affected.by.uncommenced="0"><txt break.before="1"><defterm id="sec.3-ssec.6-def.prescribedmonth" guid="_c7e4524a-46e2-450f-863b-f4c1bc157b58" type="definition">prescribed month</defterm> means each month—</txt><list number.type="manual" unnumbered.indent="0"><li id="sec.3-ssec.6-def.prescribedmonth-para1.a" guid="_5753e364-e70a-4da5-bb84-628be7fb5e13" provision.type="other"><no>(a)</no><block><txt break.before="0">from and including July 2020; and</txt></block></li><li id="sec.3-ssec.6-def.prescribedmonth-para1.b" guid="_229d6c3b-c13c-4c1f-a419-b6162b7d3400" provision.type="other"><no>(b)</no><block><txt break.before="0">until and including December 2020.</txt></block></li></list></definition></deflist></block></subclause></clause></body></wrapper></subordleg>