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Rh :(a) the taxable gaming revenue from whichever of the following that is applicable to the taxable person:
 * (i) every keeping of gaming machines in non-casino premises during the whole or part of the financial year by the taxable person;
 * (ii) every other taxable gambling undertaking conducted, promoted or carried on by the taxable person during the whole or part of the financial year; and
 * (b) all gambling duties payable on the taxable gaming revenue.

Additional returns

23.—(1) The Commissioner may, by written notice given to a taxable person, require the taxable person to lodge, within the period stated in the notice, a return or a further or fuller return accompanied by such accounts and statements as the Commissioner may specify in that notice.

(2) The taxable person must, within the period stated in the notice given under subsection (1), lodge the return or the further or fuller return and such accounts and statements as are required under the notice.

Accounts, statements and records in respect of returns

24.—(1) A taxable person must do all of the following:
 * (a) keep such accounts and statements as are prescribed in and in accordance with the Regulations, about—
 * (i) the taxable gambling undertaking conducted, promoted or carried on by the taxable person during a gaming machine accounting period or tax accounting period, as the case may be; and
 * (ii) the taxable gaming revenue from the undertaking;
 * (b) retain the accounts and statements prepared in accordance with paragraph (a) for 5 years after the end of the gaming