South Australian Consolidated Acts

GAMING MACHINES ACT 1992 - SECT 72

72—Interpretation

In this Part—

"net gambling revenue" or "NGR", in relation to the holder of a gaming machine licence and a financial year, means the total amount of all bets made on the gaming machines on the licensed premises during the year less the total amount of all prizes won on the machines during the year;

"non-profit business" means a business carried out under a gaming machine licence held by or on behalf of a body corporate or association, where the Minister is satisfied that the profits of the business cannot be returned to the members or shareholders of the body corporate or association;

"prescribed gaming tax"—

            (a)         in respect of the 2002/2003 financial year, means—

                  (i)         in the case of a non-profit business—the amount of tax calculated in accordance with Part 1 of the following table, as adjusted, for the 6 months from 1 January 2003 until 30 June 2003 (the "second 6 months ), by subtracting or adding (as the case requires) the adjustment amount in accordance with Part 2 of the table:

Part 1
Tax Threshold	Tax
For NGR of $399 000 or less for the financial year	20.91% of the NGR
For NGR of more than $399 000 but equal to or less than $945 000 for the financial year	$83 430.90 plus 25.91% of the excess NGR over $399 000
For NGR of more than $945 000 for the financial year	$224 899.50 plus 30.91% of the excess NGR over $945 000

Part 2
Adjustment Threshold	Adjustment
For NGR of $37 500 or less for the second 6 months	subtract 20.91% of the NGR
For NGR of more than $37 500 but equal to or less than $199 500 for the second 6 months	subtract $7 841.25 and add 0.09% of the excess NGR over $37 500
For NGR of more than $199 500 but equal to or less than $472 500 for the second 6 months	subtract $7 695.45 and add 2.59% of the excess NGR over $199 500
For NGR of more than $472 500 but equal to or less than $750 000 for the second 6 months	subtract $624.75
For NGR of more than $750 000 but equal to or less than $1 250 000 for the second 6 months	subtract $624.75 and add 6.59% of the excess NGR over $750 000
For NGR of more than $1 250 000 but equal to or less than $1 750 000 for the second 6 months	add $32 325.25 plus 16.09% of the excess NGR over $1 250 000
For NGR of more than $1 750 000 for the second 6 months	add $112 775.25 plus 24.09% of the excess NGR over $1 750 000

                  (ii)         in any other case—the amount of tax calculated in accordance with Part 1 of the following table, as adjusted, for the 6 months from 1 January 2003 until 30 June 2003 (the "second 6 months"), by subtracting or adding (as the case requires) the adjustment amount in accordance with Part 2 of the table:

Part 1
Tax Threshold	Tax
For NGR of $399 000 or less for the financial year	25.91% of the NGR
For NGR of more than $399 000 but equal to or less than $945 000 for the financial year	$103 380.90 plus 34.41% of the excess NGR over $399 000
For NGR of more than $945 000 for the financial year	$291 259.50 plus 40.91% of the excess NGR over $945 000

Part 2
Adjustment Threshold	Adjustment
For NGR of $37 500 or less for the second 6 months	subtract 25.91% of the NGR
For NGR of more than $37 500 but equal to or less than $199 500 for the second 6 months	subtract $9 716.25 and add 1.59% of the excess NGR over $37 500
For NGR of more than $199 500 but equal to or less than $472 500 for the second 6 months	subtract $7 140.45 and add 2.59% of the excess NGR over $199 500
For NGR of more than $472 500 but equal to or less than $750 000 for the second 6 months	subtract $69.75
For NGR of more than $750 000 but equal to or less than $1 250 000 for the second 6 months	subtract $69.75 and add 6.59% of the excess NGR over $750 000
For NGR of more than $1 250 000 but equal to or less than $1 750 000 for the second 6 months	add $32 880.25 plus 16.09% of the excess NGR over $1 250 000
For NGR of more than $1 750 000 for the second 6 months	add $113 330.25 plus 24.09% of the excess NGR over $1 750 000

            (b)         in respect of the 2003/2004 financial year and each successive financial year, means—

                  (i)         in the case of a non-profit business—the amount of tax calculated in accordance with the following table:

Tax Threshold	Tax
For NGR of $75 000 or less for the financial year	nil
For NGR of more than $75 000 but equal to or less than $399 000 for the financial year	21% of the excess NGR over $75 000
For NGR of more than $399 000 but equal to or less than $945 000 for the financial year	$68 040 plus 28.5% of the excess NGR over $399 000
For NGR of more than $945 000 but equal to or less than $1 500 000 for the financial year	$223 650 plus 30.91% of the excess NGR over $945 000
For NGR of more than $1 500 000 but equal to or less than $2 500 000 for the financial year	$395 200.50 plus 37.5% of the excess NGR over $1 500 000
For NGR of more than $2 500 000 but equal to or less than $3 500 000 for the financial year	$770 200.50 plus 47% of the excess NGR over $2 500 000
For NGR of more than $3 500 000 for the financial year	$1 240 200.50 plus 55% of the excess NGR over $3 500 000

                  (ii)         in any other case—the amount of tax calculated in accordance with the following table:

Tax Threshold	Tax
For NGR of $75 000 or less for the financial year	nil
For NGR of more than $75 000 but equal to or less than $399 000 for the financial year	27.5% of the excess NGR over $75 000
For NGR of more than $399 000 but equal to or less than $945 000 for the financial year	$89 100 plus 37% of the excess NGR over $399 000
For NGR of more than $945 000 but equal to or less than $1 500 000 for the financial year	$291 120 plus 40.91% of the excess NGR over $945 000
For NGR of more than $1 500 000 but equal to or less than $2 500 000 for the financial year	$518 170.50 plus 47.5% of the excess NGR over $1 500 000
For NGR of more than $2 500 000 but equal to or less than $3 500 000 for the financial year	$993 170.50 plus 57% of the excess NGR over $2 500 000
For NGR of more than $3 500 000 for the financial year	$1 563 170.50 plus 65% of the excess NGR over $3 500 000