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• EDR
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  • Abolished and reassigned State taxes
  • GST and NSW state taxes
  • Gaming machine tax
    • Calculating the tax
    • Frequent questions
    • Legislation
    • Regulating gaming
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  • Tax Administration Act 1996
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Gaming machine tax

Assistance for clubs and hotels experiencing hardship

To find out more information about this scheme, please call the CMS Business Unit of the NSW Office of Liquor, Gaming and Racing on (02) 9995 0468.

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 gaming machine tax, issuing reassessments, approving payment arrangements and advising the Casino, Liquor and Gaming Control Authority when a club or hotel has failed to pay the tax.

Gaming machine tax is paid by direct debit to OSR each quarter.

Under the Taxation Administration Act, if a club or hotel fails to pay, they may also be liable for interest and penalties.

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. Read more on the GST rebate for clubs.

For more information

For more information on OSR's responsibility for collecting gaming machine tax, contact us.