In these Regulations, unless otherwise indicated, any word or expression to which a meaning has been assigned in the Valued-Added Tax, 1991 (Act No. 89 of 1991), bears the meaning so assigned, and—

“casino”

means a “casino” as defined in section 1 of the National Gambling Act, 2004 (Act No. 7 of 2004) that is operated by a person that is “licensed” as contemplated in section 1 of that Act, and is a registered vendor;

“gross gaming revenue”

determined under the applicable provincial gambling legislation for each table game means the closing bankroll plus credit slips for cash, chips or tokens returned to the casino cage, plus drop, less opening bankroll and fills to the table;

“table game of chance”

means a “gambling game” as defined in the National Gambling Act 7 of 2004 that is played against the casino and operated by one or more live croupiers;

“the Act”

means the Value-Added Tax Act 89 of 1991; and

“VAT”

means value-added tax.