South Australian Consolidated Acts

GAMING MACHINES ACT 1992 - SECT 73

73—Accounts and monthly returns

        (1)         The holder of a gaming machine licence must cause proper accounts to be kept, in accordance with this section, of the gross gaming turnover and net gambling revenue for each month in respect of the business carried out pursuant to the licence and such other accounts in relation to that business as the Commissioner may require.

        (2)         The accounts must—

            (a)         be kept in a form determined by the Commissioner; and

            (b)         be kept on the licensed premises; and

            (c)         be preserved on those premises or, if the business to which they relate no longer exists, at some other place within the State, for a period of six years from the date on which they are compiled.

        (3)         The holder of a gaming machine licence must furnish the Commissioner, within seven days of the end of each month in respect of which a payment is to be made pursuant to this Part, with a return in a form determined by the Commissioner giving such information as the Commissioner may require for the purposes of determining the amount of that payment.

        (4)         A licensee who, in a return furnished under this section, knowingly makes any false statement or knowingly gives any false information or particulars is guilty of an offence.

Maximum penalty: $10 000 or imprisonment for 2 years.

        (5)         A court, on convicting a person of an offence against subsection (4), may, if satisfied that the false statement, information or particulars resulted in a reduced amount of gaming tax being payable, impose (in addition to any other penalty imposed) a fine of an amount equal to twice the amount by which the tax was so reduced.