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Tax deferral scheme

Hotels and clubs experiencing financial hardship can seek help from the gaming machine tax deferral scheme.

How it works

Eligible venues are permitted to pay their gaming machine tax in three equal monthly instalments each quarter.

For example: Revenue NSW would direct debit the September quarter tax assessment in three equal instalments on 21 October, 21 November and 21 December.


Venues are eligible to apply for the tax deferral where:

  • They have a revenue loss of 15% or more over the 12 months to the end of the current quarter

In comparison to:

  • the 12 months to the end of June 2017 for hotels
  • the 12 months to the end of May 2017 for clubs

How to apply

A request for tax deferral assistance can be made each quarter.

If you are eligible, email your tax deferral request to and include 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 notification via email whether you have been approved for tax deferral assistance.

Contact us

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