Page:Gambling Duties Act 2022.pdf/54

Rh :::(3A) Despite subsection (3), the Comptroller may make an assessment or additional assessment in the prescribed manner, at the rates of tax specified in subsection (2), upon a casino operator for any gross gaming revenue during any period during the moratorium period where it appears to the Comptroller that the amount of gross gaming revenue ought not to have been charged with casino tax at the rates of tax specified in subsection (3) because the Minister charged with the responsibility for tourism development and promotion has determined that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.
 * (3B) If subsection (3A) applies, the Comptroller must also add to any assessment or additional assessment of casino tax interest, at the prescribed rate, on the amount of casino tax that ought not to have been exempted.
 * (3C) However, the Comptroller must not make any assessment or additional assessment under subsection (3A) or exercise any power under subsection (3B) more than 12 months after any determination that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator.
 * (3D) A reference in sections 146C, 146D and 146E to an assessment under section 146B includes a reference to an assessment or additional assessment made under subsection (3A).”; and
 * (d) by inserting, immediately after the definition of “Minister” in subsection (6), the following definition: