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​Hotel tax rates

If your hotel operates gaming machines, you must pay the gaming machine tax.

The gaming machine tax is calculated on metered profit, using the data collected on the Centralised Monitoring System (CMS) from each gaming machine in NSW.

The Office of State Revenue, 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. If your hotel makes less than $50,000 in quarterly gaming machine profit, you pay no tax.

    If your hotel makes a profit of more than $50,000 per quarter, the following tax rates apply:

    • 0% (nil) on the first $50,000
    • 33% on the profit over $50,000 up to $250,000
    • 36% on the profit over $250,000 up to $1.25m
    • 50% on the profit over $1.25m.

    Annual adjustment

    After the end of the tax year, which ends on 31 August, you may apply for an annual adjustment. The amount of your quarterly tax payments will be compared with the payable annual amount.

    If your hotel annually earns a gaming machine profit of:

    • 0% (nil) on the first $200,000
    • 33% on the profit over $200,000 up to $1m
    • 36% on the profit over $1m up to $5m
    • 50% on the profit over $5m.

    Invoices

    Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each tax quarter. For any questions about the invoice, contact the DMS Help Desk on 1800 307 551, Monday to Friday, 8.30am to 5.30pm.

    The DMS website also has answers to frequently asked questions.

    Payment

    If you want to arrange direct debit authorisation to pay for gaming machine tax, use the direct debit form (PDF, 164KB).

    Contact the Office of State Revenue, for any questions about payment and collection of tax, and alternate payment arrangements. Call 1300 139 817 or 02 9689 6200 if you are calling from interstate.

    Assessment

    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.

    Reassessment

    If you have any questions or concerns about your invoice and can't come to an agreement with DMS, contact the Gaming Systems Unit:

    Phone: 1300 024 720
    Email: cms.lgnsw@justice.nsw.gov.au

    Post:
    Gaming Systems
    Liquor & Gaming NSW
    GPO Box 7060
    Sydney NSW 2001

    Tax deferral scheme

    Any hotels suffering financial hardship can ask for help from the Gaming Machine Tax Deferral assistance.