Regulation 13

For the purpose of section 22(1)(a) of the Act, the gaming machine accounting period for any taxable gambling undertaking mentioned in regulation 10 is a month.

For the purpose of section 22(1)(b) of the Act, the tax accounting period for any taxable gambling undertaking mentioned in regulation 3 or 7 is a month.

However, where the taxable gambling undertaking comprises the conduct of a single lottery, the tax accounting period is the day the lottery was determined, by draw or otherwise.

To avoid doubt, this regulation does not affect section 21(4) of the Act.