RELATED PARTY TRANSACTIONS

6 Months Ended

Mar. 31, 2013

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS:

Distributions to the Tribe totaled $10.0 million for each of the three months ended March 31, 2013 and 2012, and $20.0 million and $28.0 million for the six months ended March 31, 2013 and 2012, 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 $7.0 million and $6.7 million for the three months ended March 31, 2013 and 2012, respectively, and $14.0 million and $13.5 million for the six months ended March 31, 2013 and 2012, 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 $4.9 million and $4.6 million for the three months ended March 31, 2013 and 2012, respectively, and $9.0 million and $10.0 million for the six months ended March 31, 2013 and 2012, respectively.

Prior to March 2013, MTGA Gaming and the Tribe held 49% and 51% membership interests in MG&H, respectively. On March 29, 2013, MG&H purchased and acquired all of the Tribe's membership interests in MG&H and retired the membership interests in exchange for a promissory note to the Tribe in the principal amount of $7.4 million.

The Authority incurred interest expense associated with borrowings from the Mohegan Tribe totaling $728,000 and $400,000 for the three months ended March 31, 2013 and 2012, respectively, and $1.5 million and $820,000 for the six months ended March 31, 2013 and 2012, respectively.