News and media releases

COVID-19 (coronavirus) and gaming machine tax

23 October 2020

Stimulus payment arrangements for hotels are available up to 28 October 2020.


Create stimulus payment arrangement

Gaming machine tax – deferred payment

In April 2020, the NSW Government announced the following changes to payment of gaming machine tax as part of its economic stimulus package:

  • 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.

Due date changes for impacted assessment periods

For clubs

Assessment periodDue dateNew due date
I December 2019 to 29 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

Payment of Assessments

Payment of the above assessment periods where the due date has been deferred will NOT be collected by direct debit on the new due date.

Clubs and hotels will need to set-up a payment instalment arrangement for these assessment periods even if you choose to pay the amount in full.

Stimulus Payment Arrangements

Payment arrangements will be provided for up to 24-months, with no interest applied for the first 12-months from the due date. After 12-months, interest will apply on the outstanding balance.  Any interest that is calculated will be included as an additional last instalment.

You will be able to pay in full 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.

Create stimulus payment arrangement

Create stimulus payment arrangement

You can setup your own stimulus payment arrangement using our online portal where payment of the deferred tax can be made by regular instalment.

To access the portal you will need:

  • Client identification number
  • Correspondence identification number

The instructions to login to the portal were sent by email.

Clubs and hotels that have an existing a payment instalment plan with us will not receive an email and should continue to pay as per the instalment plan. For any questions on this plan please contact Tax Debt.

If you have not received an email please contact us by email returns@revenue.nsw.gov.au or on 1300 139 817.

When do I have to setup a stimulus payment arrangement by?

Stimulus payment arrangements will be accepted via our online portal until the following:

  • 28 September for clubs
  • 28 October for hotels

If you have not setup a payment arrangement by these above dates then full payment of the outstanding deferred amount may be required, and interest may apply.

If you would like to discuss payment after these dates please contact Tax Debt.

Received an assessment notice?

If you have received an assessment notice it's because Liquor & Gaming NSW have recalculated the amount of tax payable.

For enquiries relating to the calculation of a quarterly assessment period you will need to contact Liquor & Gaming NSW at assurance.integrity@liquorandgaming.nsw.gov.au.

For enquiries on payment of the assessment notice please contact us at returns@revenue.nsw.gov.au or on 1300 139 817.

Quarterly tax payments to resume

Normal payments by direct debit will resume for assessment periods due after 1 September 2020, 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

For hotels

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

Frequently asked questions

What is a payment arrangement?

A payment arrangement will allow you to pay the tax outstanding by regular equal instalments direct debited from your nominated bank account.

How long will payment arrangements be provided for?

Payment arrangements will be allowed for up to 24-months from the due date. No interest will apply for the first 12 months.

After 12 months, interest will begin to apply but only on the outstanding balance.

How do I set-up a payment arrangement?

By accessing our online portal using the login information that was sent to you by email.

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.

How long will the online portal be available?

Clubs will have until 28 September 2020 to setup a stimulus payment arrangement.

Hotels will have until 28 October 2020 to setup a stimulus payment arrangement.

Clubs and hotels can still access the portal after these dates but only to view the stimulus payment arrangement. To discuss payment of the tax after these dates please contact Tax Debt.

How do I login to the online portal?

Login instructions were sent to you via email.

If you need to update your details please contact us at returns@revenue.nsw.gov.au or on 1300 139 817.

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.

I don’t want to pay by direct debit, is there another way? 

No, direct debit is the only payment method accepted for the stimulus payment arrangement.

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 often will the instalment payments be? 

You can select from weekly, fortnightly or monthly instalments.

The first instalment must be paid within 10 days.

How will each instalment be calculated?

Instalments will be equally distributed across the plan.  Any interest that is applicable will be shown in an additional final instalment.

Can I change the amount of each instalment?  

No, each instalment will be an equal amount.  However, any interest that is applicable will be shown in an additional final instalment.

When is the first instalment payment due?

The first payment must be made within 10 days.

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 the payment plan?

Payment plans will be interest free for up to 12-months from the due date.  After this period, interest will begin to apply but only on the outstanding balance.

Any interest that is charged will appear on your payment plan as an additional final instalment.

How is interest calculated?

Interest will be calculated at eight per cent per annum (premium rate) on the outstanding balance, calculated daily, after the initial 12-month interest free period.

The market rate of interest will not be charged.

What if I already have a payment arrangement?

If you have an existing payment arrangement in place, you should pay as agreed. For any enquiries on these plans please contact Tax Debt and quote your client id or licence number.

Can I include tax from other assessment periods in the payment arrangement?

No, only tax amounts from the deferred assessment periods will be displayed in the online portal.

Can I include future quarterly assessment payments to 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 resumed by direct debit on 21 September 2020.

Hotels normal quarterly instalments will resume by direct debit on 21 October 2020.

I have received an assessment notice from Revenue NSW for one of the assessment periods. What do I do?

If you have received an assessment notice it is because Liquor & Gaming NSW have recalculated the amount of tax payable.

For enquiries relating to the calculation of a tax assessment you will need to contact Liquor & Gaming NSW at assurance.integrity@liquorandgaming.nsw.gov.au.