Panthers also paid out $47 million in wages and employment benefits and paid the NSW government $28 million in poker machine tax. 1 million was paid out in poker machine taxes and wages. We're responsible for administering, collecting and managing debts of gaming and wagering tax payable in NSW, on behalf of Liquor and Gaming NSW. Find out more about COVID-19 (coronavirus) and gaming machine tax. The taxes applied to gaming and wagering in NSW are based on: what kind of gambling is being offered; who's providing the gambling. In NSW, all clubs get a GST rebate on the first $200,000 of gaming machine revenue. So they pay it, and the NSW government reimburses them. This was supposed to assist small clubs with few gaming machines, that were tax-exempt before the introduction of the GST, but Clubs NSW managed to get it applied across the board to all clubs. 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. Hotel quarterly tax rates Gaming machine tax is calculated and paid quarterly. TR 2004/5 Income tax: taxation treatment of volume rebates paid to a retailer association; GST rebate on gaming machines. In NSW, the Office of State Revenue (OSR) pays a 'GST rebate' to clubs with gaming machines at the end of each quarter to compensate for the impact of the goods and services tax (GST).

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

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.

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

Nsw Poker Machine Tax Calculator

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%

Nsw Poker Machine Tax Software

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 pro