Gaming machine tax
Gaming machine tax is the tax paid on the profits from gaming machines in clubs and hotels. OSR is responsible for collecting the tax on behalf of the NSW Office of Liquor, Gaming and Racing.
GST rebate for clubs
OSR also administers the GST rebate for clubs. You don't need to register or make a claim for the rebate. We will pay it directly into club bank accounts.
Assistance for clubs and hotels experiencing hardship
To find out more about this scheme, please call the Centralised Monitoring System (CMS) Business Unit of the NSW Office of Liquor, Gaming and Racing on (02) 9995 0468.
Making payments
Gaming machine tax is payable by direct debit from your nominated bank account on the 21st day after the end of each assessment period.
The payment dates for the assessment periods used by Data Monitoring Services (DMS) to assess gaming machine tax are:
| Assessment period | Clubs | Hotels |
|---|---|---|
Assessment Period 1 | 21 March | 21 April |
Assessment Period 2 | 21 June | 21 July |
Assessment Period 2 | 21 September | 21 October |
Assessment Period 4 | 21 December | 21 January |
Where the 21st falls on a public holiday or on the weekend, the nominated account will be debited on the following working day.
More information
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