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.
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.
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.
T: 02 9995 0500 | E: firstname.lastname@example.org
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 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.
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: email@example.comPost: 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.