- Nsw Gambling Tax Revenue Department
- Nsw Gambling Tax Revenue Tax
- Nsw Gambling Tax Revenue Online
- Nsw Gambling Tax Revenue Calculator
The NSW Government has announced gaming machine tax relief measures as part of its economic stimulus package to help clubs and hotels impacted by COVID-19
- On the other hand, given that the new casino will feature 3,000 slot machines and 150 table games, there is a high chance that the city’s gambling addiction program will need fresh funds. According to Filer, approximately 5% of the gambling tax revenue may be directed towards funding the gambling treatment program.
- Gambling tax revenue In 2017-18, the NSW government received $2.3 billion in tax revenue from gambling (in real terms, up from $1.8 billion in 2000-01).26 This represented 7.4% of total State tax revenue and 2.9% of total State revenue.27 4. Problem gambling Many people enjoy gambling. However, for a number of participants it can.
NSW government revenue raising from racing, poker machine playing and lotteries has expanded significantly during this century (pp.21-33) the development of casinos in Australia and in New South Wales is outlined (pp.33-38) poker machine gambling is the biggest area of gambling but its contribution to government revenue is not that far ahead of. Over the next decade, the people of NSW are set to gamble away $85 billion on poker machines, and over the same period the NSW Treasury will collect $22.5 billion in gaming machine tax. While people of NSW gamble away $85 billion, the NSW Treasury will collect $22.5 billion in gaming machine tax.
Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels within NSW. The tax is
- based on information collected by the Centralised Monitoring System (CMS).
- administered by Liquor and Gaming NSW
- calculated at varying rates according to the profits generated
- collected by Revenue NSW on behalf of Liquor and Gaming NSW and in accordance with the Gaming Machine Tax Act 2001 No 72.
Paying taxes
If you operate gaming machines, you must pay the gaming machine tax quarterly by direct debit.
- Email your direct debit authority form to Liquor and Gaming.
- Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each assessment period.
- We will debit your account on the 21st day after the end of the assessment period, or on the following working day if the 21st day falls on a weekend or public holiday.
- We will send you a reassessment if there is any change to the original tax invoice.
- If you do not pay by the due date you’ll be charged interest, calculated daily, on all outstanding amounts.
If you don’t pay the full amount by the due date, you may face legal proceedings and the suspension or cancellation of your gaming licence.
Invoice enquiries
If you have any questions about your tax invoice or would like to change the way it is sent to you
- contact Data Monitoring Services.
To challenge the calculation or reasons provided
- contact Data Monitoring Services if you disagree with their calculation.
- contact Liquor and Gaming NSW if you disagree with the reasons provided.
Nsw Gambling Tax Revenue Department
Tax payment due dates
The gaming machine tax is charged quarterly.
Due dates for clubs
| Assessment period | Due date | |
|---|---|---|
| 1 | 1 December to 28 February | 21 March |
| 2 | 1 March to 31 May | 21 June |
| 3 | 1 June to 31 August | 21 September |
| 4 | 1 September to 30 November | 21 December |
Due dates for hotels
| Assessment period | Due date | |
|---|---|---|
| 1 | 1 January to 31 March | 21 April |
| 2 | 1 April to 30 June | 21 July |
| 3 | 1 July to 30 September | 21 October |
| 4 | 1 October to 31 December | 21 January |
Paying by instalments
If you need financial support and are approved by Liquor and Gaming NSW, you can pay your gaming machine tax in three equal monthly instalments.
To find out if you are eligible for the tax deferral scheme, send an email to Liquor and Gaming NSW and include your
- licence number
- venue name
- period applicable.
If you’re not eligible for the tax deferral scheme contact us to request a payment arrangement.
Rates
You do not have to pay gaming machine tax if your quarterly profit from gaming machines is
- less than $250,000 and you operate a club
- less than $50,000 and you operate a hotel.
Tax rates for clubs
The rate for profits of more than $250,000 are set out below.
| Quarterly profit from gaming machines | Rate |
|---|---|
| Over $250,000 up to $450,000 | 28.05% |
| Over $450,000 up to $1.25 million | 18.05% |
| Over $1.25 million up to $2.5 million | 22.55% |
| Over $2.5 million up to $5 million | 24.55% |
| Over $5 million | 26.55% |
Clubgrants
Under the Clubgrants scheme
- if your annual tax is over $250,000, it includes a 0.4 per cent contribution
- if your annual profit from gaming machines is more than $1 million, you must pay an additional 1.85 per cent of the amount over $1 million, unless you contribute the same amount to community projects.
Visit Liquor and Gaming NSW to find out more about tax rates for clubs.
Tax rates for hotels
The rate for profits of more than $50,000 are set out below.
| Quarterly profit from gaming machines | Tax rate |
|---|---|
| Over $50,000 up to $250,000 | 33% |
| Over $250,000 up to $1.25 million | 36% |
| Over $1.25 million | 50% |
Visit Liquor and Gaming NSW to find out more about tax rates for hotels.
Tax adjustments
Your quarterly tax payments will be compared with the annual amount payable and you may be eligible for an adjustment based on your annual profit from gaming machines.
Tax adjustments for clubs
After 31 August each year, you can apply to Liquor and Gaming NSW for an annual adjustment.
| Annual profit from gaming machines | Annual tax rate |
|---|---|
| Less than $1 million | You pay no tax |
| Over $1 million and up to $1.8 million | 29.9% on the amount over $1 million |
| Over $1.8 million up to $5 million | 19.9% |
| Over $5 million up to $10 million | 24.4% |
| Over $10 million up to $20 million | 26.4% |
| Over $20 million | 28.4% |
Tax adjustments for hotels
After the end of a financial year, you can apply to Liquor and Gaming NSW for an annual adjustment.
| Annual profit from gaming machines | Annual tax rate |
|---|---|
| Up to $200,000 | 0% (nil) |
| Over $200,000 up to $1 million | 33% |
| over $1 million up to $5 million | 36% |
| Over $5 million | 50% |
In the interests of transparency and accessibility we publish six monthly gaming machine reports. Reports are generally published in September and March each year
The reports include:
- gaming machine report by local government area (LGA)
- state rankings by gaming machine profit report
- state rankings by profit per gaming machine report
- premises list (updated monthly starting March 2020).
Gaming machine data is available upon request on a quarterly basis, and reports are typically available 6 weeks after the relevant quarter has ended. The quarterly periods for clubs and hotels are listed in the table below.
Club Quarters | Hotel Quarters |
|---|---|
Q1: 1 Sept – 30 Nov | Q1: 1 Jul – 30 Sept |
Q2: 1 Dec – 28 Feb (29 if leap year) | Q2: 1 Oct – 31 Dec |
Q3: 1 Mar – 31 May | Q3: 1 Jan – 31 Mar |
Q4: 1 Jun – 31 Aug | Q4: 1 Apr – 30 Jun |
Reports available include:
- gaming machine report by local government area (LGA)
- state rankings by gaming machine profit report
- state rankings by profit per gaming machine report
- gaming machine annual report
- gaming machine statistics report
If you have any further questions about the data available, or to make a request, please email your query via the address below.
Email: data.info@liquorandgaming.nsw.gov.
Gaming machine report by Local Government Area (LGA)
For each LGA these reports combine the:
- number of venues - clubs or hotels in the LGA
- combined net profit
- number of electronic gaming machines operating in the area.
If there are less than five venues in an LGA, the LGA is combined with a neighbouring LGA.
Note: Due to the impacts of the COVID restrictions, the NSW Government allowed for a deferral of tax payments in the last instalment period. Tax adjustments for 2019-20 are yet to be finalised hence the gaming machine reports by LGA for clubs and hotels for 2019-20 will be reissued when the tax information becomes available.
Six monthly reports:
Clubs Gaming machine report by LGA 1 Dec 2019 - 31 May 2020 XLSX, 30.41 KB
Hotels Gaming machine report by LGA 1 Jan 2020 - 30 Jun 2020 XLSX, 30.12 KB
State rankings by gaming machine profit report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Six monthly reports:
Clubs State rankings by gaming machine net profit 1 Dec 2019 - 31 May 2020 XLSX, 92.63 KB
Hotels State rankings by gaming machine net profit 1 Jan 2020 to 30 Jun 2020 XLSX, 102.13 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Six monthly reports:
Clubs State rankings by profit per gaming machine 1 Dec 2019 - 31 May 2020 XLSX, 94.06 KB
Hotels State rankings by profit per gaming machine 1 Jan 2020 to 30 Jun 2020 XLSX, 103.71 KB
Gaming machine report by Local Government Area (LGA)
For each LGA these reports combine the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
If there are less than five venues in an LGA, the LGA is combined with a neighbouring LGA.
Six monthly reports:
Clubs Gaming machine report by LGA 1 Jun 2019 - 30 Nov 2019 XLSX, 31.77 KB
Hotels Gaming machine report by LGA 1 Jul 2019 - 31 Dec 2019 XLSX, 31.28 KB
State rankings by gaming machine profit report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Six monthly reports:
Clubs State rankings by gaming machine net profit 1 Jun 2019 - 30 Nov 2019 XLSX, 103.46 KB
Hotels State rankings by gaming machine net profit 1 Jul 2019 - 31 Dec 2019 XLSX, 118.08 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.f
Six monthly reports:
Clubs State rankings by profit per gaming machine 1 Jun 2019 - 30 Nov 2019 XLSX, 97.16 KB
Hotels State rankings by profit per gaming machine 1 Jul 2019 - 31 Dec 2019 XLSX, 120.27 KB
Gaming machine report by Local Government Area (LGA)
For each LGA these reports combine the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
If there are less than five venues in an LGA, the LGA is combined with a neighbouring LGA.
Download report:Clubs Gaming machine report by LGA 1 Dec 2018 - 31 May 2019 XLSX, 31.75 KB
Download report:Hotels Gaming machine report by LGA 1 Jan 2019 - 30 Jun 2019 XLSX, 31.65 KB
State rankings by gaming machine profit report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Download report:Clubs State rankings by gaming machine net profit 1 Dec 2018 - 31 May 2019 XLSX, 103.79 KB
Download report: Hotels State rankings by gaming machine net profit 1 Jan 2019 - 30 Jun 2019 XLSX, 115.92 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports include the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Download report:Clubs State rankings by net profit per gaming machine 1 Dec 2018 - 31 May 2019 XLSX, 98.45 KB
Download report: Hotels State rankings by net profit per gaming machine 1 Jan 2019 - 30 Jun 2019 XLSX, 110.66 KB
Gaming machine report by Local Government Area (LGA)
For each LGA this report amalgamates the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
Where there are fewer than five venues are in an LGA, the LGA is combined with a neighbouring LGA.
Download report: Clubs Gaming machine report by LGA 1 Jun 18 - 30 Nov 18 XLSX, 45.4 KB
Download report:Hotels Gaming machine report by LGA 1 Jul 18 - 31 Dec 18 XLSX, 46.2 KB
State rankings by gaming machine profit report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Download report:Clubs State rankings by gaming machine net profit 1 Jun 18 - 30 Nov 18 XLSX, 118.9 KB
Download report:Hotels State rankings by gaming machine net profit 1 Jul 18 - 31 Dec 18 XLSX, 131.86 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Download report:Clubs State rankings by net profit per gaming machine 1 Jun 2018 - 30 Nov 2018 XLSX, 113.34 KB
Download report: Hotels State rankings by net profit per gaming machine 1 Jul 2018 - 31 Dec 2018 XLSX, 126.88 KB
Note: A software error linked to a legacy reporting tool resulted in 12 hotels (located in 11 separate local government areas) not being published in our latest hotel gaming data reports. The software error only affected the reporting of total profit and duty figures in the 11 local government areas for the 1 April 2018 to 30 June 2018 reporting period. No other reporting periods were impacted. There were no discrepancies in gaming machine numbers.
Gaming machine report by Local Government Area (LGA)
For each LGA this report amalgamates the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
Where there are fewer than five venues are in an LGA, the LGA is combined with a neighbouring LGA.
Download report: Clubs Gaming machine report by LGA 1 Dec 17 - 31 May 18 XLSX, 52.27 KB
Download report: Hotels Gaming machine report by LGA 1 Jan 18 - 30 Jun 18 XLSX, 47.14 KB
State rankings by gaming machine profit report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Nsw Gambling Tax Revenue Tax
Download report: Clubs State rankings by gaming machine net profit 1 Dec 17 - 31 May 18 XLSX, 125.22 KB
Download report: Hotels State rankings by gaming machine net profit 1 Jan 18 - 30 Jun 18 XLSX, 145.99 KB
Nsw Gambling Tax Revenue Online
State rankings by profit per gaming machine report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Nsw Gambling Tax Revenue Calculator
Download report: Clubs State rankings by net profit per gaming machine 1 Dec 2017 - 31 May 2018 XLSX, 119.68 KB
Download report: Hotels State rankings by net profit per gaming machine 1 Jan 2018 - 30 Jun 2018 XLSX, 133.56 KB
Gaming machine report by Local Government Area (LGA)
For each LGA this report amalgamates the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
Where there are fewer than five venues are in an LGA, the LGA is combined with a neighbouring LGA.
Download report: Clubs Gaming machine report by LGA 1 Jun 17 - 30 Nov 17 XLSX, 53.27 KB
Download report: Hotels Gaming machine report by LGA 1 Jul 17 - 31 Dec 17 XLSX, 52.25 KB
State rankings by gaming machine profit report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Download report: Clubs State rankings by gaming machine net profit 1 Jun 17 - 30 Nov 17 XLSX, 128.83 KB
Download report: Hotels State rankings by gaming machine net profit 1 Jul 17 - 31 Dec 17 XLSX, 139.28 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Download report: Clubs State rankings by net profit per gaming machine 1 Jun 2017 - 30 Nov 2017 XLSX, 131.18 KB
Download report: Hotels State rankings by net profit per gaming machine 1 Jul 2017 - 31 Dec 2017 XLSX, 134.3 KB
Gaming machine report by Local Government Area (LGA)
For each LGA this report amalgamates the:
- number of venues - clubs or hotels in the LGA
- combined net profit and tax
- number of electronic gaming machines operating in the area.
Where there are fewer than five venues are in an LGA, the LGA is combined with a neighbouring LGA.
Download report: Clubs Gaming machine report by LGA 1 Dec 16 - 31 May 17 XLSX, 52.22 KB
Download report: Hotels Gaming machine report by LGA 1 Jan 17 - 30 Jun 17 XLSX, 52.24 KB
State rankings by gaming machine profit report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit.
Download report: Clubs State rankings by gaming machine net profit 1 Dec 16 - 31 May 17 XLSX, 124.99 KB
Download report: Hotels State rankings by gaming machine net profit 1 Jan 17 - 30 Jun 17 XLSX, 138.76 KB
State rankings by profit per gaming machine report
For each club and hotel, these reports contain the:
- licence number and licence name
- suburb and postcode
- local government area (LGA)
- number of electronic gaming machines
- state rankings by net profit per gaming machine.
Download report: Clubs State rankings by net profit per gaming machine 1 Dec 16 - 31 May 17 XLSX, 119.04 KB
Download report: Hotels State rankings by net profit per gaming machine 1 Jan 17 - 30 Jun 17 XLSX, 133.44 KB