Goods and Services Tax (General) (Amendment No. 3) Regulations 2026 · reg 4

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

reg 4Amendment of regulation 92E

In the principal Regulations, in regulation 92E —

(a)

in paragraph (3)(a)(i), replace “chips” with “casino chips”;

(b)

in paragraph (3)(a), after sub-paragraph (i), insert —“(ia)any bet placed in the prescribed accounting period by way of an electronic credit transfer of complimentary electronic credits given by the casino operator;”;

(c)

in paragraph (6), replace “chip” with “casino chip”; and

(d)

in paragraph (6), after “complimentary coupon,” insert “electronic credit transfer,”.