Tax on winnings from online games: two-part charge applying a fixed-rate levy on net winnings and separate taxation. Tax on winnings from online games creates a two-part tax: a fixed-rate tax on net winnings computed as prescribed, plus tax on the assessee's remaining income after reducing total income by those net winnings; definitions of 'online game', 'internet' and 'computer resource' are supplied and the provision applies notwithstanding other Act provisions.