Regulation 92G
Disallowance of input tax in respect of non‑monetary prize
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 148 of 188
Regulation 92G
There must be excluded from any credit under sections 19 and 20 of the Act the amount of any input tax on any supply to a casino operator of goods and services which are used by the casino operator as a non‑monetary prize for any gaming supply.