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Gaming Machine Tax Act 2001

The amendments change the rates of gaming machine tax applicable to hotels in the year commencing 1 July 2010 and subsequent years.

Hotels will no longer be liable to pay gaming machine tax on the first $200,000 of annual gaming machine profits.

For profits exceeding $200,000 a year and up to $5,000,000 a year, the rates are increased.

For profits exceeding $5,000,000 the rate remains the same.

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Last updated: 31 October 2013