Regulation 92
Definitions of this Division
of Goods and Services Tax (General) Regulations 1993
In this Division —“casino”, “casino operator”, “chips”, “game” and “match play coupon” have the meanings given by section 2(1) of the Casino Control Act 2006;“coupon” has the meaning given by regulation 2 of the Casino Control (Casino Tax) Regulations 2010;“gaming supply” means a supply referred to in regulation 92C;“gross gaming revenue” and “net win” have the meanings given by section 146(6) of the Casino Control Act 2006;“prescribed accounting period” means any reporting period in respect of which a casino operator is required under regulation 4 of the Casino Control (Casino Tax) Regulations 2010 to furnish to the Comptroller of Income Tax a return of the gross gaming revenue of the casino operator for that period;“rake” has the meaning given by regulation 2 of the Casino Control (Casino Tax) Regulations 2010.
Definition
“casino”, “casino operator”, “chips”, “game” and “match play coupon” have the meanings given by section 2(1) of the Casino Control Act 2006;
Definition
“coupon” has the meaning given by regulation 2 of the Casino Control (Casino Tax) Regulations 2010;
Definition
“gaming supply” means a supply referred to in regulation 92C;
Definition
“gross gaming revenue” and “net win” have the meanings given by section 146(6) of the Casino Control Act 2006;
Definition
“prescribed accounting period” means any reporting period in respect of which a casino operator is required under regulation 4 of the Casino Control (Casino Tax) Regulations 2010 to furnish to the Comptroller of Income Tax a return of the gross gaming revenue of the casino operator for that period;
Definition
“rake” has the meaning given by regulation 2 of the Casino Control (Casino Tax) Regulations 2010.