Page:Private Lotteries Act 2011.pdf/16

16 (4) Where the promoter of the private lottery assessed to pay duty by the Commissioner under subsection (1) or (2) is aggrieved by such assessment, he may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment made upon him.

(5) An application made under subsection (4) shall state precisely the grounds of his objections to the assessment and shall be made within 14 days from the date of the notice from the Commissioner.

(6) The Commissioner shall examine the notice of objection and may cancel, vary or confirm the assessment.

(7) Where the objector is aggrieved by the Commissionerʼs decision on his application for review and revision of the assessment, he may, within 30 days after being notified of that decision, appeal against such decision to the Minister for Finance whose decision shall be final.

Duty, etc., on lotteries

15.—(1) There shall be charged—
 * (a) a duty of 30% on the total amount raised from any private lottery (not being one that is conducted using a fruit machine) by the promoter of the private lottery as shown in the return; and
 * (b) a duty of 9.5% on the total amount wagered by players of each fruit machine in order to play it (without any deduction of winnings paid out) as shown in the return.

(2) The Minister for Finance may, by order published in the Gazette, vary the rates of duty under subsection (1).

(3) For the purposes of subsection (1), the “total amount” shall exclude the amount of goods and services tax charged on the supply of any private lottery or the operation of any fruit machine, as the case may be.

(4) Such duty shall, notwithstanding any objection or appeal against the assessment on which the duty is levied, be payable—
 * (a) in the case of a single lottery, within 14 days after the date on which the winners of prizes are determined; or
 * (b) in the case of a series or a number of lotteries promoted or conducted during a calendar month, within 14 days after the last day of that calendar month.