GAMBLING DUTIES
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- (b) is prescribed in Regulations.
(2) The amount of gambling duties payable is the amount worked out by applying the rate of gambling duty prescribed with respect to the taxable gambling undertaking in question.
(3) Without limiting subsection (1) or (2), the Minister may prescribe—
- (a) different rates of gambling duty for different—
- (i) classes of taxable gambling undertakings;
- (ii) types of bets (including amounts staked or otherwise provided for making a bet) or punters;
- (iii) classes of betting operations or authorised betting operators;
- (iv) classes of lotteries or participants of a lottery;
- (v) classes of authorised lottery promoters;
- (vi) types of gaming machines or games of chance;
- (vii) types or numbers of players of games of chance or periods of play; or
- (viii) classes of non-casino premises where gaming machines are kept;
- (b) different revenues by reference to any or a combination of any of the following:
- (i) the amount staked or otherwise provided for making a bet;
- (ii) the amount of a ticket, or thing of value paid or given, in order to participate (whether directly or indirectly) in a lottery or to use a gaming machine;
- (iii) the total amount of revenue from any betting operation conducted or lottery promoted;
- (iv) the revenue or profit from conducting a betting operation, promoting a lottery or keeping gaming machines;
