Regulation 92D
Time of gaming supplies
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 145 of 188
Regulation 92D
Despite sections 11, 11A, 11B and 12 of the Act, a gaming supply is treated as having been made at the end of the prescribed accounting period in respect of which the net win from that gaming supply is included in determining the gross gaming revenue of the casino operator for that period.