4.
the Governor and ending (absent an earlier occurrence of a specified circumstance) on 30 June 2085. The casino licence was in fact granted by the Governor on 25 November 1999, entitling SkyCity to operate the casino, known as SkyCity Adelaide Casino, at premises on North Terrace, Adelaide.
12 In relation to the CDA, s 17 of the Casino Act relevantly provides:
"(1) There is to be an agreement (the casino duty agreement) between the licensee and the Treasurer—
- (a) fixing the amount, or basis of calculation, of casino duty; and
- (b) providing for the payment of casino duty; and
- (c) dealing with interest and penalties to be paid for late payment or non-payment of casino duty.
(2) The agreement is to be entered into with a prospective licensee before the licence is granted or with a licensee before renewal of the licence.
(3) The agreement may be varied by a later agreement between the parties.
(4) The casino duty agreement or an agreement for variation of the casino duty agreement operates as a deed—despite the absence of the formalities of execution and delivery.
(5) The casino duty agreement does not attract stamp duty."
13 Section 51 of the Casino Act provides:
"(1) The licensee must pay casino duty (and interest and penalties for late payment or non-payment of casino duty) in accordance with the casino duty agreement.
(2) In the absence of an agreement between the licensee and the Treasurer, the licensee must pay casino duty (and interest and penalties for late payment or non-payment of casino duty) on a basis fixed under the regulations.
