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Gaming (Control) (Amendment) Act 1989

Commencement: 1 January 1990

REPUBLIC OF VANUATU

THE GAMING (CONTROL) (AMENDMENT) ACT
No. 47 OF 1989

Arrangement of Sections

1. Amendment of section 1 of Act No. 23 of 1983.
2. Replacement of section 5 of the principal Act.
3. Insertion of new sections, 5A and 5B in the principal Act.
4. Amendment of section 9 of the principal Act.
5. Insertion of new section l0A in the principal Act.
6. Commencement.

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REPUBLIC OF VANUATU

THE GAMING (CONTROL) (AMENDMENT) ACT
No. 47 OF 1989

ASSENT: 27/12/89
COMMENCEMENT: 1/1/90

An Act to amend the Gaming (Control) Act No. 23 of 1983

BE IT ENACTED by the President and Parliament as follows:-

AMENDMENT OF SECTION 1 OF ACT No. 23 OF 1983

1. Section of the Gaming (Control) Act, No. 23 of 1983 (principal Act) is amended by the addition after the definition of "hotel" the following definition:-

""licensee" means the holder of a gaming license."

REPLACEMENT OF SECTION 5 OF THE PRINCIPAL ACT

2. Section 5 of the principal Act is repealed and the following section is substituted:-

"GAMING DUTY

5. (1) Subject to the provisions of this Act, there shall be charged a gaming duty calculated at the rate of 10% on the gross profit derived in each month from every gaming machine and gaming table provided on any premises specified in paragraphs (a), (b) and (c) of section 3.

(2) Gaming duty provided in subsection (1) in respect of any month shall be payable by every licensee to the Collector of Rates and Taxes on or before the last working day of the succeeding month.

(3) For the purpose of this section the "gross profit derived in any month" means -

"the sum obtained by deducting from the total amount received from gaming, the amount disposed during that month by payment to players as winnings and then if the value of any unredeemed token or chips at the end of the month-

(a) is greater than that which it was at the beginning of the month by adding the difference between those values, or

(b) is less than it was at the beginning of the month by deducting the difference between those values."

(4) For the avoidance of doubt it is hereby declared that the provisions of gaming machines or gaming tables in respect of which a gaming license is in force shall not be regarded as supply of goods or services for the purpose of the Hotel and Licensed Premises Act No. 2 of 1982, and, accordingly, no tax shall be charged under that Act in respect of such machines or tables."

INSERTION OF NEW SECTIONS 5A AND 5B IN THE PRINCIPAL ACT

3. The following sections are inserted after section 5 of the principal Act:-

"RETURNS TO BE FURNISHED BY THE LICENSEE

5A. (1) Every licensee shall furnish to the Collector within 30 days immediately succeeding the end of the month in respect of which the gaming duty is due, a return in such form and containing such particulars as may be prescribed, of the gross profit derived by that licensee during that month.

(2) Any licensee who fails to furnish a return under subsection (1) shall be guilty of an offence and shall be liable to a fine not exceeding VT50,000 and if the failure continues, to a further fine of VT2,000 for each day in which the failure so continues.

RECORDS

5B (1) Every licensee shall keep for the purposes of this Act, records and documents sufficient to enable an accurate calculation of the gross profit derived by him on every gaming machine or gaming table in respect of which the licence is issued.

(2) Any licensee failing to comply with subsection (1) shall be guilty of an offence and shall be liable to a fine not exceeding VT100,000."

AMENDMENT OF SECTION 9 OF THE PRINCIPAL ACT

4. Section 9 of the principal act is amended by an insertion after subsection (1), of that section, the following new subsection:-

"(1A) Any person who-

(a) for the purposes of this Act makes any statement or entry in a return, or furnishes any information, record or particulars which to the knowledge of that person is untrue or incorrect; or

(b) omits from a return made or furnished under this Act any amount of gross profit which he should have included in that return; or

(c) prepares or maintains for the purpose of this Act any false books of account or other records or falsifies any book or record,

shall be guilty of an offence.

Penalty: Fine of VT500,000 and imprisonment for one year."

INSERTION OF NEW SECTION 10A IN THE PRINCIPAL ACT

5. The following section is inserted after section 10 of the principal Act:-

"REGULATIONS

10A. (1) The Minister may make regulation for the purpose of carrying out or giving effect to the principles and provisions of this Act.

(2) In particular and without prejudice to the generality of the powers conferred by subsection (1), the Minister may make regulations in respect of any matter which is required or authorized by this Act to be prescribed."

COMMENCEMENT

6. This Act shall come into force on the date of its publication in the Gazette.

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