Gambling Regulation Act 2024

Amendment of Act of 1997

267. Section 1094 of the Act of 1997 is amended—

(a) in subsection (1)—

(i) by the substitution of the following definition for the definition of “beneficial holder of a licence”:

“ ‘beneficial holder of a licence’ means—

(a) the person who conducts the activities under the licence, and

(b) in the case of a gambling licence proposed to be issued or renewed under the Gambling Regulation Act 2024, means the licensee of the gambling licence concerned;”,

(ii) in the definition of “licence”, by the insertion of the following paragraph after paragraph (c):

“(ca) the definition of ‘gambling licence’ in section 2 of the Gambling Regulation Act 2024,”,

and

(iii) in the definition of “specified date”, by the substitution of “a tax clearance certificate under subsection (2) or (2B), as the case may be,” for “a tax clearance certificate under subsection (2)”,

(b) in subsection (2), by the substitution of “Subject to subsections (2B) and (3)” for “Subject to subsection (3)”,

(c) in subsection (2A)—

(i) by the substitution of “referred to in subsection (2) or (2B)” for “referred to in subsection (2)”, and

(ii) by the substitution of “issued under subsection (2) or (2B), as the case may be,” for “issued under subsection (2)”,

and

(d) by the insertion of the following subsection after subsection (2A):

“(2B) In addition to what is provided in subsection (2), the Collector-General shall, on an application to him or her by a person who is a relevant officer or a beneficial owner (both terms within the meaning of the Gambling Regulation Act 2024) of a proposed licensee or licensee under the Gambling Regulation Act 2024, where that person does not come within paragraph (a), (b) or (c) of that subsection, issue a tax clearance certificate to that person for the purposes of the grant or renewal of the gambling licence concerned if that person has complied with all the obligations imposed on that person by the Acts in relation to—

(a) the payment or remittance of the taxes, interest and penalties required to be paid or remitted under the Acts, and

(b) the delivery of returns.”.