Taxes, duties, levies and royalties
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GST rebate for clubs

The GST rebate is available to clubs only and is based on actual gaming profits supplied by the Data Monitoring Services (DMS) which

  • operates as a centralised monitoring system for gaming machines in registered clubs and
  • calculates the net profit for each quarter.
Net profit per per yearCalculation
Less than $100,000 Net profit x 9.09%
$100,000 to $200,000 (Net profit x 9.09%) - [(Net profit - 100,000) x 1%]
$200,000 to $1,000,000 (Net profit x 9.09%) - [(Net profit - 200,000) x 20%+100,000 x 1% - (Net profit - 200,000) x 10.91%]
More than $1,000,000 (Net profit x 9.09%) - [(Net profit - 1,000,000) x 24.75%+800,000 x 20%+100,000 x 1% - (Net profit - 1,000,000) x 15.66%-800,000 x 10.91%]

The rebate is

  • not subject to GST
  • capped at an annual maximum of $17,180.

Payment dates

We assess your eligibility for the rebate in September each year based on whether you reached the gaming revenue threshold of $55,000 in the June to August quarter.

  • If your club has reached the threshold, you will receive the maximum rebate on the last working day of September for that year.
  • If you do not reach the threshold, you will receive quarterly rebates on 30 September, the last week of December, 31 March and the last week of June.

The rebate will be deposited into your nominated bank account.

Annual reconciliation

Your rebate is based on data from the previous financial year, so overpayments and underpayments can occur.

  • Generally this happens if the quarter used to make the initial payment does not reflect overall profitability.
  • Underpayments or overpayments will be identified in your annual reconciliation and adjusted during the following year.

A club may

  • have a peak period in the quarter ended 31 August
  • generate over $55,000 in metered profits and
  • receive the maximum entitlement of $17,180.

However, if gaming metered profits at the end of the year do not reach the projected $200,000 there will have been an over-payment.

A club may

  • have relatively low gaming activity in the quarter ended 31 August and
  • become more active over the future months.

It’s possible that the club would not receive the maximum first quarter payment and, over the year, exceed $200,000 in gaming profits.

The club would have earned the maximum rebate of $17,180 and may have been underpaid.