Tax deferral assistance

Hotels and clubs suffering from financial hardship can get help from the gaming machine tax deferral scheme until 30 June 2019.

How it works

Venues that meet the criteria can pay their gaming machine tax in 3 equal monthly instalments each quarter.

So for example, Revenue NSW will debit for the September quarter tax assessment in 3 equal instalments on 21 October, 21 November and 21 December.

Who can apply

Venues that have a revenue loss of 15% or more over the 12 months to the end of the current quarter, compared to the 12 months to the end of June 2007 for hotels and the 12 months to the end of May 2007 for clubs, can apply for the tax deferral.

How to apply

A request for tax deferral assistance can be made each quarter. If you meet the criteria, please send an email requesting a tax deferral to tax.deferral@liquorandgaming.nsw.gov.au and include the following in the subject line:

your licence number - the name of the venue - tax deferral - the tax quarter and year
Prior to the sweep you will receive reply via email indicating whether or not you are allowed tax deferral assistance.

If you have any questions please send an email to tax.deferral@liquorandgaming.nsw.gov.au or phone (02) 9995 0813.