Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Gaming machine tax is payable on the gross revenue in relation to the operation of gaming machines each month, whether or not the operation is lawful.
(2) The rate at which gaming machine tax is payable in relation to a month is the prescribed percentage for the month.
(3) In this section:
"prescribed percentage", for a month, means—
(a) in relation to a licensee that is a club—
(i) for the part of the gross revenue of the club for the month that is less than $15 000—nil; and
(ii) for the part of the gross revenue of the club for the month that is $15 000 or more but less than $25 000—15%; and
(iii) for the part of the gross revenue of the club for the month that is $25 000 or more but less than $50 000—17%; and
(iv) for the part of the gross revenue of the club for the month that is $50 000 or more—21%; or
(b) in relation to a licensee that is a not a club—25.9%; or
(c) in any other case—100%.