Losing all their poker machine licences for significant and persistent bad behaviour. “ClubsNSW tells us all the time that poker machines are necessary, that the Responsible Conduct of Gambling training is sufficient, that clubs do wonderful things in their communities. We say, enough is enough. Five Victorian AFL clubs are set to continue taking millions of dollars from pokies after the state government announced the recipients of new 20-year licenses for gaming machines, despite four rival Victorian clubs recently committing to sell their pokies. Confidential reports show NSW clubs pulled in $9500 more profit from each of their poker machines last year than they did in 2011. At the 25 most profitable clubs in the state, 8900 machines. We are Specialist Hotel, Pub and Motel Brokers. Offering a wide range of Freehold and Leasehold Hotels, Pubs, Taverns and Motels for Sale, Gaming Machine Entitlements for Sale, Liquor Stores and Bottle Shops for Sale, Resorts, Bars and Nightclubs for Sale Our Hotel Industry expertise provides introductions to leading Finance and Mortgage Brokers, Hotel Valuers, specialist Hotel Accounting.
The NSW Government has announced gaming machine tax relief measures as part of its economic stimulus package to help clubs and hotels impacted by COVID-19
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 (DMS) 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.
To challenge the calculation or reasons provided
- contact Data Monitoring Services 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 period | Due 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 period | Due 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 machines | Rate |
|---|---|
| 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 machines | Tax 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 machines | Annual tax rate |
|---|---|
| Less than $1 million | You pay no tax |
| Over $1 million and up to $1.8 million | 29.9% on the amount over $1 million |
| Over $1.8 million up to $5 million | 19.9% |
| Over $5 million up to $10 million | 24.4% |
| Over $10 million up to $20 million | 26.4% |
| Over $20 million | 28.4% |
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 machines | Annual tax rate |
|---|---|
| Up to $200,000 | 0% (nil) |
| Over $200,000 up to $1 million | 33% |
| over $1 million up to $5 million | 36% |
| Over $5 million | 50% |
The NSW Government has announced gaming machine tax relief measures as part of its economic stimulus package to help clubs and hotels impacted by COVID-19
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 (DMS) 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.
To challenge the calculation or reasons provided
- contact Data Monitoring Services 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
Poker Machine Licences For Sale Nsw
| Assessment period | Due 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 period | Due 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 machines | Rate |
|---|---|
| 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 machines | Tax 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 machines | Annual tax rate |
|---|---|
| Less than $1 million | You pay no tax |
| Over $1 million and up to $1.8 million | 29.9% on the amount over $1 million |
| Over $1.8 million up to $5 million | 19.9% |
| Over $5 million up to $10 million | 24.4% |
| Over $10 million up to $20 million | 26.4% |
| Over $20 million | 28.4% |
Tax adjustments for hotels
Nsw Gaming Machine Licences
After the end of a financial year, you can apply to Liquor and Gaming NSW for an annual adjustment.
| Annual profit from gaming machines | Annual tax rate |
|---|---|
| Up to $200,000 | 0% (nil) |
| Over $200,000 up to $1 million | 33% |
| over $1 million up to $5 million | 36% |
| Over $5 million | 50% |