News and media releases

COVID-19 (coronavirus) and gaming machine tax

03 August 2020

Gaming tax deferred

Gaming machine tax normally paid by clubs between 1 March 2020 and 31 August 2020 is deferred to 1 September 2020.

Gaming machine tax normally paid by hotels between 1 April 2020 and 30 September 2020 is deferred to 1 October 2020.

You don't need to apply.

You'll continue to receive invoices as normal from Data Monitoring Services, but we won't direct debit your account.

Due date changes for impacted assessment periods

For clubs

Assessment periodDue dateNew due date
I December 2019 to 28 February 202021 March 20201 September 2020
1 March 2020 to 31 May 202021 June 20201 September 2020

For hotels

Assessment periodDue dateNew due date
1 January 2020 to 31 March 202021 April 20201 October 2020
1 April 2020 to 30 June 202021 July 20201 October 2020

Instalment plans

An online portal will be available by the end of August 2020, which allows you to set up a payment arrangement for the deferred tax.

Payment arrangements can be up to 24 months, with no interest applied for the first 12 months. After 12 months, interest will apply on the outstanding balance.

Payments will be direct debited from the bank account you have provided for your regular quarterly assessment.

Information will be sent to registered clubs and hotels with a deferred debt, so make sure your email address is up to date.

If you have an existing payment plan, continue to pay as agreed.

Normal payments

Normal payments by direct debit will resume for assessment periods due after 1 September, as outlined below.

For clubs

Assessment periodDue date
1 June 2020 to 31 August 202021 September 2020
1 September 2020 to 30 November 202021 December 2020

Clubs can apply to Liquor & Gaming NSW for an annual adjustment after 31 August, when the tax year ends.

For hotels

Assessment periodDue date
1 July 2020 to 30 September 202021 October 2020
1 October 2020 to 31 December 202021 January 2021

Hotels can apply to Liquor & Gaming NSW for an annual adjustment after 30 June, when the tax year ends.

More information

See nsw.gov.au and australia.gov.au for more information on support that may be available to you.