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Registered club tax rates

All club operating gaming machines must pay tax when gaming machine profits exceed $1 million per year.

Clubs that make less than $1 million per year from gaming machines are not required to pay any 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 the tax quarterly via direct debit, on day 21 after the end of each tax quarter.

Clubs quarterly tax rates

Gaming machine tax is calculated and paid quarterly. Clubs that make less than $250,000 in quarterly gaming machine profit are not required to pay tax.

Quarterly gaming machine profit% of the profit to be paid
Up to $250,0000%
$250,000 - $450,00028.05%
$450,000 - $1.25m18.05%
$1.25m - $2.5m22.5%
$2.5m - $5m 24.5%
Over $5m26.55%

Clubs annual tax rates

  • Annual tax rates over $250,000 include a 0.4% contribution to the Infrastructure Grants (Category 3) of the ClubGrants scheme.
  • Clubs that make more than $1 million in gaming machine profits annually can either:
    • pay an additional 1.85% on the amount over $1m
    • contribute the same amount to community projects under the ClubGRANTS scheme.

Annual adjustment

After 31 August when the 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.

Annual gaming machine profit% of the profit to be paid
Less than $1m0%
$1m - $1.8m 29.9%
$1.8m - $5m 19.9%
$5m - $10m 24.4%
$10m - $10m 26.4%
Over $20m28.4%

Apply for an annual adjustment

T: 02 9995 0813 | E: annual.adjustments@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.

Assessment

If you have a question about the assessment of your gaming machine tax, call the DMS Help Desk on 1800 307 551, Monday to Friday, 8.30am to 5.30pm.

Visit the DMS website for useful information 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:

L&GNSW Gaming Systems Unit | T: 9995 0813 | E: cms.reports@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 163.9 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.