2
NO. 1 OF 2022
| PART 2 GAMBLING DUTIES | |
| Division 1—Amount | |
| Section | |
| 5. | Gambling duties are taxes |
| 6. | Amount of gambling duties |
| Division 2—Liability | |
| 7. | Who is liable to pay gambling duty |
| 8. | When gambling duty is payable |
| 9. | Power to assess or reassess gambling duty due |
| 10. | Reassessment of liability and appeal |
| 11. | Payment of gambling duty short levied, etc. |
| 12. | Remission |
| PART 3 DEFAULT AND RECOVERY | |
| Division 1—Penalty tax | |
| 13. | Penalty tax in case of default |
| 14. | Amount of penalty tax |
| 15. | Recovery of penalty tax |
| Division 2—Recovery | |
| 16. | Recovery of gambling duty |
| 17. | Action to recover may be taken at any time |
| 18. | Priority of case in insolvency |
| 19. | Overpayment |
| 20. | Power to appoint agent for recovery of gambling duty |
| PART 4 RETURNS, RECORD KEEPING AND PROVIDING INFORMATION | |
| 21. | Application and interpretation of this part |
| 22. | Returns |
| 23. | Additional returns |
| 24. | Accounts, statements and records in respect of returns |
| 25. | Powers of entry, etc., at premises |
| 26. | Power to obtain information |
| 27. | Late returns and non-compliant record keeping, etc. |
| 28. | Misleading, etc., returns by taxable persons |
