5.
(3) The Treasurer must pay duty (and interest and penalties) received from the licensee into the Consolidated Account.
(4) Casino duty (and interest and penalties) may be recovered as a debt due to the State."
14 In referring to "interest and penalties" for "late payment or non-payment of casino duty", s 17(1)(c) and s 51(1) and (2) echo language in Pt 5 of the Taxation Administration Act 1996 (SA) ("the Taxation Administration Act"). Part 5 provides in Div 1 for the imposition of interest on unpaid tax until it is paid and provides separately in Div 2 for the imposition of penalty tax in addition to interest.
15 Section 72 of the Casino Act confers power on the Governor to make regulations for the purposes of the Act, including for the purposes of s 51(2) of the Act. No regulations have been made for the purposes of that sub-section.
The CDA
16 The CDA is expressed to operate for a period commencing on the date on which the casino licence was granted and ending (absent an earlier occurrence of a specified circumstance) on 30 June 2035. SkyCity is referred to in the CDA as "the Licensee".
17 Clause 5 of the CDA provides that "[t]he Licensee must pay casino duty in respect of net gambling revenue for a financial year". The amount of that casino duty is expressed as the sum of amounts specified in terms of specified percentages of "net gambling revenue for the financial year that is attributable" to specified forms of gambling.
18 Clause 1.1 of the CDA defines "net gambling revenue" in respect of gambling for a period to mean "the gross gambling revenue for the relevant period that is attributable" to specified forms of gambling less the value of monetary prizes and, in respect of one form of gambling, less also the value of certain "[a]pproved [d]eductions". The same clause defines "gross gambling revenue" as follows:
"'gross gambling revenue' for a period means:
(a) the gross amount received by the Licensee during the period for or in respect of consideration for gambling in the casino premises; and
