Regulation 92C
Gaming supplies
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 144 of 188
Regulation 92C
A casino operator is treated as having made a supply of services for the purpose of section 8 of the Act when a person pays, or agrees to make payment of, an amount in money to a casino operator —
(a)
as a bet received and accepted by the casino operator as a wager on any game where the casino operator is a party to a wager; or
(b)
to participate in any game where the casino operator is not a party to a wager but the game is conducted by the casino operator, or allowed by the casino operator to be conducted, within the casino premises.