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.
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.
After 30 June, when tax year ends, you can apply for an annual adjustment.
Your quarterly tax payments will be compared with your annual profits and your total tax may be adjusted.
T: 02 9995 0500 | E: annual.adjustments@liquorandgaming.nsw.gov.au
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.
If you have any questions or concerns about your invoice and can't come to an agreement with DMS, contact us:
Revenue Assurance & Integrity Unit | T: 9995 0500 | E: cms.reports@liquorandgaming.nsw.gov.auPost: Gaming Systems | L&GNSW | GPO Box 7060 | Sydney NSW 2001
You can arrange a direct debit authorisation to automatically pay your gaming machine tax.
Complete: direct debit form (PDF 163.9 KB)
For any questions on payments, collection of tax, and alternative payment arrangements, contact:
Revenue NSW | T: 1300 139 817
If you’re experiencing financial hardship you can ask for help from the Gaming Machine Tax Deferral scheme.
