Nsw Poker Machine Tax
Not subject to GST; capped at an annual maximum of $17,180. We assess your eligibility for the rebate in September each year based on whether you reached the gaming revenue threshold of $55,000 in the June to August quarter. Liquor & Gaming NSW serves the community by regulating the industries of liquor, gaming & wagering, casinos and clubs. 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.
- Nsw Poker Machine Tax Software
- Nsw Gaming Machine Tax Rates
- Nsw Poker Machine Tax Collector
- Nsw Gaming Machine Tax Act
- Nsw Poker Machine Tax Calculator
Acquiring a gaming machine
Under NSW law, there are several licences and authorisations you must have in place before operating gaming machines.
It is against the law to be in possession of a gaming machine in NSW unless properly authorised, with maximum penalties up to $11,000 and/or 12 months imprisonment.
Members of the public are advised not to purchase gaming machines if found advertised.
To operate gaming machines you need:
- a club liquor licence or a hotel liquor licence
- sufficient Gaming Machine Threshold (GMT) for the number of machines you want to operate in your venue
- a Gaming Machine Entitlement (GME) or a poker machine permit (PMP) for each gaming machine installed at the venue
Once you have the required authorisations and licences you will need to:
- buy a gaming machine from a licensed dealer or seller, or from another hotel or club
- contact Data Monitoring Systems (DMS) to arrange for the CMS equipment to be installed at your venue
- provide direct debit details to Revenue Assurance & Integrity Unit - via assurance.integrity@liquorandgaming.nsw.gov.au
- apply through Quickchange for authorisation to keep and operate the machine
- connect the gaming machine to the Centralised Monitoring System (CMS)
Note:
- Only clubs are permitted to operate multi-terminal gaming machines (MTGMs)
- Only hotels have poker machine permits
- Hotels with more than 10 gaming machines must have a Hotel Gaming Room
Financial arrangements to acquire gaming machines
If you buy gaming machines:
- payment must be in full and made within 90 days of the delivery date
- trade-ins are allowed as part of the purchase price
- payment can be in cash or a combination of cash and trade-in.
You can defer the 90 day payment however you must have a financial agreement approved by the Independent Liquor and Gaming Authority Board (ILGA) already in place.
Your application for approval of a financial arrangement should be in the form of a letter detailing how the proposed arrangements meet the guidelines and clause 9 of the Gaming Machines Regulation 2019. The application must include a copy of the proposed financial arrangement.
Read: Financial Arrangements For The Acquisition of Gaming Machines PDF, 50.74 KB
Authorisation to keep or dispose of a gaming machine
To install a new gaming machine, change your existing gaming machine, or to dispose of a gaming machine in your venue, you must apply for authorisation.
Learn more about disposing of a gaming machines.
Fees
Example of how installation fees work:
- authorising one new device counts as one change
- de-authorising a device and replacing it with a new device counts as two changes
- authorising one device and attaching it to a progressive jackpot controller counts as two changes.
Fees are direct debited a month after approval, from the account nominated for payment of your gaming machine tax.
For ongoing fees visit:
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:
Nsw Poker Machine Tax Software
- what kind of gambling is being offered
- who's providing the gambling services.
Nsw Gaming Machine Tax Rates
Gambling tax rates
Nsw Poker Machine Tax Collector
| Type | Description | Tax applied |
|---|---|---|
| Totalizator | A system that allows people to bet on outcomes and distributes betting revenue to the winning bets. | Percentage of player losses – ie bets placed less payouts. |
| Fixed odds | An operator agrees to pay specified amounts against specified events. | Rates vary. |
| Public lottery | A game of chance including a game such as lotteries, keno and soccer football pool. | Rates vary. |
| Point of consumption | Payable on all bets made by customers who are located in NSW. | 10 per cent of the net NSW wagering revenue that exceeds the financial year threshold |
Nsw Gaming Machine Tax Act
Legislation
Nsw Poker Machine Tax Calculator
Gambling taxes are regulated under the following legislation.