CATCHWORDS
SkyCity Adelaide Pty Ltd v Treasurer of South Australia
Contract – Interpretation – Relief against penalties – Where appellant operated electronic gaming machines ("EGMs") and automated table games ("ATGs") – Where appellant had "Rewards Program" by which Members received loyalty points – Where Member could "convert" points into electronic gaming credits – Where Member could redeem converted credits for cash under specified circumstances or use converted credits to bet on EGM or ATG – Where Casino Duty Agreement ("CDA") between appellant and Treasurer provides that appellant must pay casino duty in respect of net gambling revenue for financial year – Where CDA defines "net gambling revenue" for period to refer to "gross gambling revenue" – Where CDA defines "gross gambling revenue" to mean "amount received … for or in respect of consideration for gambling" – Where s 51(1) of Casino Act 1997 (SA) ("Casino Act") provides appellant must pay interest and penalties for late payment or non-payment of casino duty in accordance with CDA – Where s 17(4) of Casino Act provides for operation of CDA as deed – Whether converted credits used to place bet constituted "amount received" by appellant "for or in respect of consideration for gambling" – Whether obligation of appellant under CDA to pay 20% per annum interest for late payment could be subject of relief against enforcement if properly characterised as penalty at common law or in equity.
Words and phrases – "amount received", "automated table games", "cashless gaming system", "consideration", "converted credits", "electronic gaming machines", "for or in respect of consideration", "gross gambling revenue", "interest", "late payment" "loyalty points", "monetary value", "net gambling revenue", "ordinary meaning", "orthodox interpretative principle", "penalty".
Casino Act 1997 (SA), ss 17, 51.
