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Gaming machine tax

Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels in NSW. Find out about the rates, due dates and how to pay.

On this page

Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels within NSW. The tax is

  • based on information collected by the Centralised Monitoring System (CMS).
  • administered by Liquor and Gaming NSW
  • calculated at varying rates according to the profits generated
  • collected by Revenue NSW on behalf of Liquor and Gaming NSW and in accordance with the Gaming Machine Tax Act 2001 No 72.

Paying taxes

If you operate gaming machines, you must pay the gaming machine tax quarterly by direct debit.

  • Email your direct debit authority form to Liquor and Gaming.
  • Data Monitoring Services - MaxGaming will send you a tax invoice 14 days after the end of each assessment period.
  • We will debit your account on the 21st day after the end of the assessment period, or on the following working day if the 21st day falls on a weekend or public holiday.
  • We will send you a reassessment if there is any change to the original tax invoice.
  • If you do not pay by the due date you’ll be charged interest, calculated daily, on all outstanding amounts.

If you don’t pay the full amount by the due date, you may face legal proceedings and the suspension or cancellation of your gaming licence.


Invoice enquiries

If you have any questions about your tax invoice or would like to change the way it is sent to you

  • contact Data Monitoring Services - MaxGaming.

To challenge the calculation or reasons provided

  • contact Data Monitoring Services - MaxGaming if you disagree with their calculation.
  • contact Liquor and Gaming NSW if you disagree with the reasons provided.

Tax payment due dates

The gaming machine tax is charged quarterly.

Due dates for clubs
Assessment periodDue date
1 1 December to 28 February 21 March
2 1 March to 31 May 21 June
3 1 June to 31 August 21 September
4 1 September to 30 November 21 December
Due dates for hotels
Assessment periodDue date
1 1 January to 31 March 21 April
2 1 April to 30 June 21 July
3 1 July to 30 September 21 October
4 1 October to 31 December 21 January
Paying by instalments

If you need financial support and are approved by Liquor and Gaming NSW, you can pay your gaming machine tax in three equal monthly instalments.

To find out if you are eligible for the tax deferral scheme, send an email to Liquor and Gaming NSW and include your

  • licence number
  • venue name
  • period applicable.

If you’re not eligible for the tax deferral scheme contact us to request a payment arrangement.


Rates

You do not have to pay gaming machine tax if your quarterly profit from gaming machines is

  • less than $250,000 and you operate a club
  • less than $50,000 and you operate a hotel.

Tax rates for clubs

The rate for profits of more than $250,000 are set out below.

Quarterly profit from gaming machinesRate
Over $250,000 up to $450,000 28.05%
Over $450,000 up to $1.25 million 18.05%
Over $1.25 million up to $2.5 million 22.55%
Over $2.5 million up to $5 million 24.55%
Over $5 million 26.55%

Clubgrants

Under the Clubgrants scheme

  • if your annual tax is over $250,000, it includes a 0.4 per cent contribution
  • if your annual profit from gaming machines is more than $1 million, you must pay an additional 1.85 per cent of the amount over $1 million, unless you contribute the same amount to community projects.

Visit Liquor and Gaming NSW to find out more about tax rates for clubs.

Tax rates for hotels

The rate for profits of more than $50,000 are set out below.

Quarterly profit from gaming machinesTax rate
Over $50,000 up to $250,000 33%
Over $250,000 up to $1.25 million 36%
Over $1.25 million 50%

Visit Liquor and Gaming NSW to find out more about tax rates for hotels.


Tax adjustments

Your quarterly tax payments will be compared with the annual amount payable and you may be eligible for an adjustment based on your annual profit from gaming machines.

Tax adjustments for clubs

After 31 August each year, you can apply to Liquor and Gaming NSW for an annual adjustment.

Annual profit from gaming machinesAnnual tax rate
Less than $1 millionYou pay no tax
Over $1 million and up to $1.8 million29.9% on the amount over $1 million
Over $1.8 million up to $5 million19.9%
Over $5 million up to $10 million24.4%
Over $10 million up to $20 million26.4%
Over $20 million28.4%
Tax adjustments for hotels

After the end of a financial year, you can apply to Liquor and Gaming NSW for an annual adjustment.

Annual profit from gaming machinesAnnual tax rate
Up to $200,0000% (nil)
Over $200,000 up to $1 million33%
over $1 million up to $5 million36%
Over $5 million50%

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