Frequent questions
- When do I pay gaming machine tax?
Gaming machine tax is collected by OSR by direct debit from your nominated bank account on the 21st day after the end of each assessment period.
The following are the payment due dates for the assessment periods used by Data Monitoring Services (DMS) to assess gaming machine tax.
Assessment period Clubs Hotels Assessment Period 1
21 March
21 April
Assessment Period 2
21 June
21 July
Assessment Period 3
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.
- What happens if I don't have enough money in my bank account for the direct debit?
If you know in advance that you are unable to make a payment, contact us to request an alternate payment arrangement. If approved, your account won’t be direct debited and you will need to make your payment by cash or bank cheque. These payment arrangements will incur interest.
If you don’t notify us in advance that you are unable to make a payment, you will incur a bank dishonour fee, as well as interest and possibly a penalty for late payment.
- What happens if my payment is late?
Late payments automatically incur interest under the Taxation Administration Act. They may also incur an additional penalty.
Consistently late payments, or nil payment, will result in a recommendation that your authority to operate gaming machines be cancelled by the Liquor Administration Board.
- Who do I contact if my bank account has not been debited for an assessment period?
You need to contact us immediately to make sure your account details are correct.
- How do I dispute my assessment?
Firstly, contact the Data Monitoring Services (DMS) Help Desk. Then, if you disagree with the calculation of your gaming machine tax assessment, you can dispute your invoice by appealing in writing to:
Secretary of the Casino, Liquor and Gaming Control Authority
C/- CMS Business Unit
GPO Box 7060
Sydney NSW 2001
- How do I change my details, such as contact and licensee details?
To change your details put it in writing and send to the NSW Office of Liquor, Gaming and Racing.
- How can I pay?
OSR will direct debit your nominated bank account on the 21st day after the end of the assessment period. Direct debit from your nominated account is the only form of payment accepted under the Gaming Machine Tax Act.
Use one of OSR's payment options if you need to pay any amount for a reassessment outside the assessment period.
- Who do I contact if my gaming machines lose connection with the CMS?
Generally you need to contact your in-house technicians who can check your CMS connectivity. If the connection is down, and they unable to restore it, contact the Data Monitoring Services (DMS) Help Desk.
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