Hotel tax rates

All hotels that operate gaming machines are required to pay gaming machine tax.

Gaming machine tax is calculated on metered profit, using the data collected on the Centralised Monitoring System (CMS) from each gaming machine in NSW.

Revenue NSW collects tax quarterly via direct debit, on day 21 after the end of each tax quarter.

Hotel quarterly tax rates

Gaming machine tax is calculated and paid quarterly. Hotels that make less than $50,000 in quarterly gaming machine profit are not required to pay tax.

Quarterly gaming machine profit	% of the profit to be paid
Up to $50,000	0%
$50,000 - $250,000	33%
$250,000 - $1.25m	36%
Over $1.25m	50%

Annual adjustment

You may be eligible for an annual adjustment after the hotel gaming tax year ends on 30 June.

Your quarterly tax payments will be compared with your annual profits and your total tax may be adjusted.

Annual gaming machine profit	% of the profit to be paid
Less than $200,000	0%
$200,000 - $1m	33%
$1m - $5m	36%
Over $5m	50%

Apply for an annual adjustment

Since the tax year ending 2020, L&GNSW has processed any eligible adjustments pro-actively without requiring you to make an application. This will now occur each year on an ongoing basis and will be reflected in your final quarter’s tax invoice. If you are eligible for a tax refund for any years prior to 2020, please email your request to revenue.assurance@liquorandgaming.nsw.gov.au

E: revenue.assurance@liquorandgaming.nsw.gov.au

Invoices and assessments

Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each tax quarter.

If you have a question about the assessment of your gaming machine tax, contact:

DMS Help Desk | T: 1800 307 551 | Monday – Friday | 8.30am - 5.30pm

The DMS website also has answers to frequently asked questions.

Reassessment

If you have any questions or concerns about your invoice and can't come to an agreement with DMS, contact us:

Revenue Assurance & Probity Unit | E: revenue.assurance@liquorandgaming.nsw.gov.au
Post: Gaming Systems | L&GNSW | GPO Box 7060 | Sydney NSW 2001

Payment

You can arrange a direct debit authorisation to automatically pay your gaming machine tax.

Complete: direct debit form PDF, 165.53 KB

For any questions on payments, collection of tax, and alternative payment arrangements, contact:

Revenue NSW | T: 1300 139 817

Tax deferral scheme

If you’re experiencing financial hardship you can ask for help from the Gaming Machine Tax Deferral scheme.