Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if the amount paid by a person as casino tax for a month before the enactment of the Casino Control Amendment Act 1996 is more than the amount payable, after the commencement of that Act, for the month.
(2) The Minister may, in relation to the amount of the difference (the overpaid amount) between the amounts mentioned in subsection (1), either—
(a) pay to the person an amount equal to the overpaid amount; or
(b) for amounts of casino tax payable by the person after the enactment of the Casino Control Amendment Act 1996, credit the person with an amount equal to the overpaid amount.