News and media releases

COVID-19 (coronavirus) and gaming machine tax

11 December 2020

View your existing stimulus payment arrangement online.

Normal gaming machine tax payments have resumed

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

Stimulus Payment Arrangements

Stimulus Payment Arrangements have been made available for the tax that was deferred as part of the NSW Government’s economic stimulus package.

Arrangements or full payment for the deferred periods should now have been made.

Payment arrangements for these assessment periods, were provided for up to 24-months, with no interest being 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.

Only tax amounts from the deferred assessment periods can be included in a Stimulus Payment arrangement and future quarterly assessment periods cannot be included.

Payments are direct debited from the same nominated bank account you have provided for your regular quarterly assessment.

View stimulus payment arrangement

View stimulus payment arrangement

You can view your stimulus payment arrangement using our online portal.

To access the portal you will need:

  • Client identification number
  • Correspondence identification number

You can use the same details to access the online portal that was used to set up the plan.

If you need to discuss your payment options, please contact Tax Debt.

If you need assistance to access the portal please contact us by email returns@revenue.nsw.gov.au or on 1300 139 817.

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.

Received a legal notice?

If you have received a legal notice for one of the deferred assessment periods, it is because you have an outstanding liability and not set up a Stimulus Payment Arrangement. You need to either pay the legal notice in full by the due date or contact Tax Debt immediately.

Outstanding liability and not on a Stimulus Payment Arrangement

If you have an outstanding liability for one of these assessment periods and are not set up on a Stimulus Payment Arrangement, you need to contact Tax Debt immediately.

Deferred tax periods

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

Due date changes for impacted assessment periods

For clubs

Assessment periodDue dateNew due date
1 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 20211 October 2020

Frequently asked questions

What is a payment arrangement?

A payment arrangement allows 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 were available for up to 24-months from the due date. No interest applies for the first 12 months.

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

If you have not yet set up a payment arrangement and have an outstanding deferred amount, you will need to contact Tax Debt to arrange payment.

I already have a Stimulus Payment Arrangement, but how can I pay the remaining balance in full?

To pay the remaining balance of your Stimulus Payment Arrangement in full, please contact Tax Debt.

How long will the online portal be available for?

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

Hotels had 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 into the online portal?

Login instructions were sent to you via email.

If you did not receive this email or 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 will each instalment be calculated?

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

Instalment payments can be viewed via the online portal

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.

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 were 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 are 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.

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.