Western Cape Gambling and Racing Board and Another v Sunwest International (Pty) Ltd t/a Grandwest Casino & Entertainment World and Another (1330/2021) [2023] ZASCA 118 (4 September 2023)

Tax Law – Gambling – Gambling tax – s 64 of the Western Cape Gambling Tax Act 4 of 1996 and Schedules thereto – Whether freeplay credits awarded by casino operator licence holders to its customers attract gambling tax under s 64 read with the Schedules of the Act – Under s 64 of the Act gambling tax is assessed on gambling activity of customers – Freeplay credits form part of the ‘drop’ which is a component of ‘adjusted gross revenue’ on which taxable revenue is determined – Gambling tax is payable in respect of freeplay credits