Gaming machine tax

Gaming machine tax

Gaming machine tax is paid on the profits of gaming machines by clubs and hotels.


Who collects gaming machine tax?

We collect gaming machine tax on behalf of Liquor & Gaming NSW.

How do I pay the tax?

You pay the tax by direct debit from your nominated bank account.

When is the tax direct debited?

Gaming machine tax is debited 21 days after the assessment period. The payment dates are listed below:

  Clubs Hotels
Assessment Period 1 21 March 21 April
Assessment Period 2 21 June 21 July
Assessment Period 3 21 September 21 October
Assessment Period 4 21 December 21 January

Note: when the 21st falls on a weekend or public holiday, your account will be debited on the following working day.

How is gaming machine tax calculated?

Gaming machine tax is calculated based on information collected by Data Monitoring Services (DMS).

DMS will issue an initial invoice 14 days following the assessment period. Any subsequent invoice (for example, final assessments or reassessments) will be issued by us.

For a copy of your initial invoice or to query a tax calculation, contact the DMS help desk.

GST rebate for clubs

The GST rebate is paid to clubs to compensate for the impact of the GST. We administer the scheme on behalf of the Government.

You do not have to separately register or make a claim for the rebate.

How is the GST rebate calculated?

The GST rebate is based on actual gaming profits for the previous 3 months as supplied to us by DMS. If the DMS data is updated or changed, this information will automatically flow through to us and we will make the necessary adjustments to the amount of the rebate paid.

How is the rebate paid?

We will pay the rebate directly into your club's bank account on a quarterly basis as follows:

GST rebate period Date of payment
June - August 30 September
September - November Last week of December
December - February 31 March
March - May Last week of June

Note: the maximum GST rebate payment is $17,180.00 for the 12 month period 1 September - 31 August.

Last updated: 28 February 2018