Username:
Password:
Remember
Login
 
  Search

Hover here, then click toolbar to edit content  

Q. What are the gaming machine taxation rates for clubs and hotels? (26/06/2009) 

A. Tax is paid quarterly and calculated on metered profit.  

****CLUBS****

 

Click here for tax rates for clubs

 

****HOTELS****

 

Click here for tax rates for Hotels

 

Q. What assessment period is used by the CMS to calculate a venue’s gaming tax? (25/06/2009)

 

A. The following assessment periods are used by the CMS to calculate the gaming tax for a venue.

 

Please note that clubs and hotels are assessed on differing periods.

 

Assessment Period

Clubs

Hotels

Assessment Period 1

1 December to 28 February

1 January to 31 March

Assessment Period 2

1 March to 31 May

1 April to 30 June

Assessment Period 3

1 June to 31 August

1 July to 30 September

Assessment Period 4

1 September to 30 November

1 October to 31 December

  

Q. Do venues have to fill out gaming tax returns? (25/06/2009)

 

A. Data Monitoring Services will notify venues in writing where manual gaming tax returns must be completed for Linked Progressive Jackpot Systems (LPJS) that had missing or corrupt data during the assessment period. In these instances, on approximately the fourth day following the conclusion of an assessment period, DMS will specify relevant LPJS reads that are required.

 

Data Monitoring Services will also send to venues in writing, all outstanding prize dispersal details including dispersal numbers and outstanding amounts. Any manual data should be returned to Data Monitoring Services as soon as possible, but no later than the date noted on the form. Timely submission of this data is crucial in ensuring venues receive an accurate tax assessment, particularly so that they are not over taxed.

 

Q. What happens if I do not pay my gaming tax? (25/06/2009) 

A. As at 1 July 2011, the Office of State Revenue (OSR) charges an annual interest rate of 13.02%, calculated daily against all failures to pay gaming tax.

 

Failure to pay gaming tax is a breach of your gaming licence and may result in legal proceedings and the suspension or cancellation of your gaming licence.

 

Q. How am I informed of the gaming tax calculated for my venue? (25/06/2009) 

A. A Provisional or Final Gaming Tax Invoice will be issued by Data Monitoring Services to your venue on the fourteenth (14th) calendar day following the completion of the assessment period.

It will be distributed via facsimile, mail, or on-line along with your venue’s Gaming Performance Statement, depending on the preferred distribution method nominated by your venue.

 

Q. How do I pay my gaming tax? (25/06/2009)

A. The Office of State Revenue will direct debit the gaming tax calculated by Data Monitoring Services from each venue’s nominated bank account. This is the only payment method available at this time as directed by the Gaming Machines Act 2001.  

All additional gaming tax invoices calculated for your venue following the issue of the first Gaming Tax Invoice for the assessment period will not be collected via direct debit.

 

Venues may pay subsequent gaming tax invoices for the assessment period via cheque or direct deposit. Payment methods will be indicated on invoices for subsequent gaming tax calculations issued by the Office of State Revenue.  

Q. What is the difference between a Provisional and Final Gaming Tax Assessment? (25/06/2009)

 

A. Data Monitoring Services will attempt to resolve all outstanding discrepancies with a venue's Gaming Tax Assessment within fourteen (14) days following the completion of the assessment period. If Data Monitoring Services is unable to resolve all discrepancies associated with your venue's Gaming Tax Assessment, a Provisional Gaming Tax Invoice will still be calculated for your venue and distributed to you for direct debit payment. Data Monitoring Services will continue investigating your venue's Gaming Tax Assessment until all discrepancies are resolved. Once this is completed, a Final Gaming Tax Invoice will be issued by the Office of State Revenue that will either;

 

- Bill your venue for the difference between the Provisional and Final gaming tax calculations, or;

 

- reimburse your venue for the difference between the Provisional and Final gaming tax calculation.

 

Q. I do not agree with the gaming tax calculated by Data Monitoring Services. What can I do? (25/06/2009)

A. If you have contacted Data Monitoring Services and disagree with the reasons provided for the calculation of your gaming tax, you are able to dispute your Gaming Tax Invoice by appealing in writing to:

Or Email: cms@olgr.nsw.gov.au  

  

The Manager, CMS Business Unit
Office of Liquor, Gaming and Racing
GPO Box 7060
Sydney NSW 2001

 

Terms And Conditions  Privacy Statement
© 2007 Maxgaming ABN 51 078 250 423 - A Tatts Group Company