RELATED PARTY TRANSACTIONS

6 Months Ended

Mar. 31, 2012

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

RELATED PARTY TRANSACTIONS:

Distributions to the Tribe totaled $10.0 million and $4.6 million for the three months ended March 31, 2012 and 2011, respectively, and $28.0 million and $9.1 million for the six months ended March 31, 2012 and 2011, respectively.

The Tribe provides certain governmental and administrative services in connection with the operation of Mohegan Sun. The Authority incurred expenses for such services totaling $6.7 million and $6.8 million for the three months ended March 31, 2012 and 2011, respectively, and $13.5 million and $13.7 million for the six months ended March 31, 2012 and 2011, respectively.

The Authority purchases most of its utilities, including electricity, gas, water and waste water services, from an instrumentality of the Tribe, the Mohegan Tribal Utility Authority. The Authority incurred costs for such utilities totaling $4.6 million and $5.8 million for the three months ended March 31, 2012 and 2011, respectively, and $10.0 million and $11.0 million for the six months ended March 31, 2012 and 2011, respectively.

The Authority incurred interest expense associated with the 2009 Mohegan Tribe Promissory Note totaling $338,000 and $370,000 for the three months ended March 31, 2012 and 2011, respectively, and $716,000 and $748,000 for the six months ended March 31, 2012 and 2011, respectively.

The Authority incurred interest expense associated with the 2012 Mohegan Tribe Minor's Trust Promissory Note totaling $11,000 for the three months and six months ended March 31, 2012.

The Authority incurred interest expense associated with the Mohegan Tribe Credit Facility totaling $51,000 and $3,000 for the three months ended March 31, 2012 and 2011, respectively, and $93,000 and $3,000 for the six months ended March 31, 2012 and 2011, respectively.