2021 Gaming Machine Tax Changes
The NSW Government announced in July 2021 a deferral of payment of gaming machine tax for clubs until December 2021 and hotels until 21 January 2022 as part of its economic support package.
The impacted assessment periods and change in due dates are outlined in the tables below:
Hotels
Assessment period | Original Due date | New due date |
|---|
1 April 2021 to 30 June 2021 | 21 July 2021 | 21 January 2022 |
1 July 2021 to 30 September 2021 | 21 October 2021 | 21 January 2022 |
Clubs
Assessment period | Original Due date | New due date |
|---|
1 June 2021 to 31 August 2021 | 21 September 2021 | 21 December 2021 |
You do not need to apply for the deferral.
Invoices received by Data Monitoring Services (DMS) will still have the original due date. Please disregard this.
Clubs will need to set up a Support Payment Arrangement by 31 January 2022.
Hotels will need to set up a Support Payment Arrangement by 28 February 2022.
Changes to Assessment Period Payments due 21 December 2021 and 21 January 2022
Assessment periods usually due on 21 December 2021 and 21 January 2022, for Clubs and Hotels respectively, were NOT collected via the normal direct debit process.
These periods will be included in the Support Payment Arrangement providing additional time to pay the tax due.
Support Payment Arrangements
Support Payment Arrangements will be available for up to 12 months and interest will not be charged during this period.
All assessment periods due on 21 December 2021 and 21 January 2022 will need to have a payment arrangement set up. This includes the periods deferred as part of the government’s economic support package, as well as the assessment periods usually due on these dates.
You must set up a Support Payment Arrangement even if you would like to pay in full.
You are able to select to either pay in full in one instalment or in equal weekly, fortnightly, or monthly instalments for up to 12 months.
The assessment periods below can be included in the 2021 Support Payment Arrangement:
For Clubs
Assessment period | Due Date |
|---|
1 June 2021 to 31 August 2021 | 21 December 2021 |
1 September 2021 to 30 November 2021 | 21 December 2021 |
For Hotels
Assessment period | Due Date |
|---|
1 April 2021 to 30 June 2021 | 21 January 2022 |
1 July 2021 to 30 September 2021 | 21 January 2022 |
1 October 2021 to 31 December 2021 | 21 January 2022 |
How do I set up a Support Payment Arrangement?
You are able to set-up your own payment arrangement using our online portal. You can select the frequency of your instalment payment.
Information on how to access the online portal, including login instructions, were sent by email to clubs on 21 December 2021 and to hotels on 21 January 2022.
When will the portal be available to set up a Support Payment Arrangement?
The portal is now available.
Clubs will need to set up a Support Payment Arrangement by 31 January 2022.
Hotels will need to set up a Support Payment Arrangement by 28 February 2022.
What payment options will be available?
You can pay by direct debit in equal weekly, fortnightly or monthly instalments.
You can also select to pay in full in one instalment payment, if you choose to do so.
Payments will be direct debited from the same nominated bank account you have provided for your regular quarterly assessment.
How long do I have to set up a Support Payment Arrangement?
Clubs will need to set up a Support Payment Arrangement by 31 January 2022.
Hotels will need to set up a Support Payment Arrangement by 28 February 2022.
Ability to set up a Support Payment Arrangement will not be available after these dates.
You will still be able to login and view your Support Payment Arrangement.
What happens if I do not set up a Support Payment Arrangement?
If you do not set up a Support Payment Arrangement, we may commence debt recovery action.
Interest
Support payment arrangements will be available for up to 12-months and will not be subject to interest.
Important Information
Payment by direct debit for assessments due on 21 December 2021 and 21 January 2022 will not automatically occur.
You must set up a payment arrangement to pay the assessment periods due on these dates, even if you want to pay in full.
If you need to update your email address or your bank account please email us.
If you have an existing payment plan, including a 2020 Stimulus Payment Arrangement you should continue to pay as agreed. For any enquiries on these plans, please contact Tax Debt and provide your client id or licence number.
Received an assessment notice?
If you have received an assessment notice for one of the impacted assessment periods above, it is because Liquor & Gaming NSW have recalculated the tax payable amount.
The recalculated amount will be included in your Stimulus Payment Arrangement.
For enquiries relating to the calculation of a tax assessment you will need to contact Liquor & Gaming NSW at [email protected]
Normal quarterly tax payments to resume
Normal payments by direct debt will resume for assessment periods due after 1 March 2022 as outlined below:
For clubs
Assessment period | Due date |
|---|
1 December 2021 to 28 February 2022 | 21 March 2022 |
1 March 2022 to 31 May 2022 | 21 June 2022 |
For hotels
Assessment period | Due date |
|---|
1 January 2022 to 31 March 2022 | 21 April 2022 |
1 April 2022 to 30 June 2022 | 21 July 2022 |
Existing 2020 Stimulus Payment Arrangements
If you have an active 2020 Stimulus Payment Arrangement and are eligible for a 2021 Support Payment Arrangement, you will need to set up a plan.
Frequently asked questions
What is a payment arrangement?
A payment arrangement allows you to pay the tax by regular equal instalments direct debited from your nominated bank account.
How long will payment arrangements be provided for?
Payment arrangements are available for up to 12 months, with no interest applied during this period.
I don’t want a payment arrangement. Can I pay in full?
Yes, the portal will allow you to make one full payment if you choose to do so.
The payment must be made within 10 days of setting up the plan.
I have a 2020 stimulus payment arrangement, but how can I pay the remaining balance in full?
To pay the remaining balance of your 2020 Stimulus Arrangement in full, please contact Tax Debt.
When will the online portal open for the 2021 deferred tax?
An email was sent to clubs on 21 December 2021 and hotels on 21 January 2022 advising that the online portal is now open.
How do I login into the online portal?
Login instructions were sent to clubs on 21 December 2021 and hotels on 21 January 2022.
What payment options are available in a payment arrangement?
Payments are direct debited from the same bank account used for your regular quarterly tax assessment.
You can select for the direct debit to occur weekly, fortnightly or monthly.
I don’t want to pay by direct debit, is there another way?
No, direct debit is the only payment method we accept for support payment arrangements.
Are there any other payment options available?
We encourage you to set up a Support Payment Arrangement if you are eligible, however if you would like to discuss your individual circumstances, please contact us on 1300 139 817.
Can I nominate a different bank account than what is used for the normal quarterly tax assessment?
No, the same bank account for the quarterly assessment must be used.
How will each instalment by calculated?
Instalments will be equally distributed across the plan.
Can I change the amount of each instalment?
No, each instalment will be an equal amount.
Can I change the payment arrangement later?
No. If you wish to discuss changes to your payment arrangement please contact Tax Debt.
When is the first instalment payment due?
The first payment must be made within 10 days of setting up the plan.
What if the due date of the instalment is a weekend or public holiday?
We will direct debit your bank account on the following business day.
Will I receive a reminder notice when the next instalment payment is due?
You will be able to subscribe to receive reminder notifications for monthly instalment arrangements only. This is not available for weekly or fortnightly instalments.
Can the reminder notice be sent to multiple email addresses?
No, a reminder email will only be sent to the nominated email you provide in the online portal.
Will interest be charged on 2021 support payment arrangements?
The 2021 support payment arrangements will be available for a period of up to 12 months from the due date and interest will not be charged during this period.
Can I include future quarterly assessment payments in the payment plan?
No, clubs and hotels experiencing financial hardship can seek help from the gaming machine tax deferral scheme. Contact Liquor & Gaming NSW for further information.
When will normal quarterly instalments resume?
Clubs normal quarterly instalments will resume by direct debit on 21 March 2022
Hotels normal quarterly instalments will resume by direct debit on 21 April 2022.
