Nsw Poker Machine Licences
Posted : admin On 4/10/2022The last licence review was completed in 2018. NSW has delayed granting Crown a licence for its new Sydney high-rollers casino at Barangaroo in the wake of the inquiry recommending the company is. Very large text size THE price of poker-machine entitlements in NSW is set to rise, triggered by an unprecedented surge in demand by the listed pub operator National Leisure and Gaming. More than 100 licences may have to be bought by publicans who lease their hotels to the operator.
- Nsw Gaming Machine Licences
- Nsw Poker Machine Licence Value
- Nsw Poker Machine Entitlements For Sale
- Poker Machine Licences For Sale Nsw
The Alliance for Gambling Reform today condemned the NSW Coalition Government for capitulating to the gambling industry again and locking in up to $30 billion worth of poker machine losses during the next term of Government in a new Memorandum of Understanding signed with Clubs NSW on Saturday. If you're wanting to negotiate the sale of approved gaming machines on behalf of your employer, or sell them yourself as principal or agent, you'll need a gaming machine seller's licence. Eligibility You're eligible to apply if you're aged 18 years or older.
The NSW Government has announced gaming machine tax relief measures as part of its economic stimulus package to help clubs and hotels impacted by COVID-19
Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels within NSW. The tax is
- based on information collected by the Centralised Monitoring System (CMS).
- administered by Liquor and Gaming NSW
- calculated at varying rates according to the profits generated
- collected by Revenue NSW on behalf of Liquor and Gaming NSW and in accordance with the Gaming Machine Tax Act 2001 No 72.
Paying taxes
Nsw Gaming Machine Licences
If you operate gaming machines, you must pay the gaming machine tax quarterly by direct debit.
- Email your direct debit authority form to Liquor and Gaming.
- Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each assessment period.
- We will debit your account on the 21st day after the end of the assessment period, or on the following working day if the 21st day falls on a weekend or public holiday.
- We will send you a reassessment if there is any change to the original tax invoice.
- If you do not pay by the due date you’ll be charged interest, calculated daily, on all outstanding amounts.
If you don’t pay the full amount by the due date, you may face legal proceedings and the suspension or cancellation of your gaming licence.
Invoice enquiries
If you have any questions about your tax invoice or would like to change the way it is sent to you
- contact Data Monitoring Services.
To challenge the calculation or reasons provided
- contact Data Monitoring Services if you disagree with their calculation.
- contact Liquor and Gaming NSW if you disagree with the reasons provided.
Tax payment due dates
The gaming machine tax is charged quarterly.
Due dates for clubs
| Assessment period | Due date | |
|---|---|---|
| 1 | 1 December to 28 February | 21 March |
| 2 | 1 March to 31 May | 21 June |
| 3 | 1 June to 31 August | 21 September |
| 4 | 1 September to 30 November | 21 December |
Due dates for hotels
| Assessment period | Due date | |
|---|---|---|
| 1 | 1 January to 31 March | 21 April |
| 2 | 1 April to 30 June | 21 July |
| 3 | 1 July to 30 September | 21 October |
| 4 | 1 October to 31 December | 21 January |
Paying by instalments
If you need financial support and are approved by Liquor and Gaming NSW, you can pay your gaming machine tax in three equal monthly instalments.
To find out if you are eligible for the tax deferral scheme, send an email to Liquor and Gaming NSW and include your
- licence number
- venue name
- period applicable.
If you’re not eligible for the tax deferral scheme contact us to request a payment arrangement.
Rates
You do not have to pay gaming machine tax if your quarterly profit from gaming machines is
- less than $250,000 and you operate a club
- less than $50,000 and you operate a hotel.
Tax rates for clubs
The rate for profits of more than $250,000 are set out below.
| Quarterly profit from gaming machines | Rate |
|---|---|
| Over $250,000 up to $450,000 | 28.05% |
| Over $450,000 up to $1.25 million | 18.05% |
| Over $1.25 million up to $2.5 million | 22.55% |
| Over $2.5 million up to $5 million | 24.55% |
| Over $5 million | 26.55% |
Clubgrants
Under the Clubgrants scheme
- if your annual tax is over $250,000, it includes a 0.4 per cent contribution
- if your annual profit from gaming machines is more than $1 million, you must pay an additional 1.85 per cent of the amount over $1 million, unless you contribute the same amount to community projects.
Visit Liquor and Gaming NSW to find out more about tax rates for clubs.
Tax rates for hotels
The rate for profits of more than $50,000 are set out below.
| Quarterly profit from gaming machines | Tax rate |
|---|---|
| Over $50,000 up to $250,000 | 33% |
| Over $250,000 up to $1.25 million | 36% |
| Over $1.25 million | 50% |
Visit Liquor and Gaming NSW to find out more about tax rates for hotels.
Tax adjustments
Your quarterly tax payments will be compared with the annual amount payable and you may be eligible for an adjustment based on your annual profit from gaming machines.
Tax adjustments for clubs
After 31 August each year, you can apply to Liquor and Gaming NSW for an annual adjustment.
| Annual profit from gaming machines | Annual tax rate |
|---|---|
| Less than $1 million | You pay no tax |
| Over $1 million and up to $1.8 million | 29.9% on the amount over $1 million |
| Over $1.8 million up to $5 million | 19.9% |
| Over $5 million up to $10 million | 24.4% |
| Over $10 million up to $20 million | 26.4% |
| Over $20 million | 28.4% |
Tax adjustments for hotels
After the end of a financial year, you can apply to Liquor and Gaming NSW for an annual adjustment.
| Annual profit from gaming machines | Annual tax rate |
|---|---|
| Up to $200,000 | 0% (nil) |
| Over $200,000 up to $1 million | 33% |
| over $1 million up to $5 million | 36% |
| Over $5 million | 50% |
In Australia there are some federal regulations and standards for gaming machines but the majority of the gaming machine rules and regulations are controlled by the individual States and Territories.
These laws vary from state to state and cover everything from minimum return to player, maximum bets, how winnings are paid out and where the games are found. In this guide you can compare all of the different regulations around Australia.
Regulations by State and Territories
Australian Capital Territory
The ACT has a total of 5,200 gaming machines all of which are located in clubs and hotels. Casino Canberra is the only casino in the ACT and does not have any gaming machines.
- Total Machines : 5,200
- Machine Locations : Clubs (5,114) and Hotels (60)
- 24 Hour Gambling : No (5 hour break)
- Cheque Payouts : Winnings over $1,200 are paid by cheque
- Note Acceptors : Accept $5, $10 and $20 notes
- Game Frequency : No restrictions
- Maximum Bet : $10 per spin
- Win Limits : None
- Limits on Lines / Ways : None
- Minimum RTP : 87%
- Regulator :ACT Gambling and Racing Commission
Northern Territory
The Northern Territory has 2,195 gaming machines located in clubs, hotels and the two casinos operating in the territory - Sky City and Lasseters.
- Total Machines : 2,195
- Machine Locations : Clubs & Hotels (1,190), Casinos (1,005)
- 24 Hour Gambling : No (Hotels & Clubs), Yes (Casinos)
- Cheque Payouts : Winnings over $500 are paid by cheque
- Note Acceptors : Banned in hotels and clubs.
- Game Frequency : No restrictions (National Standards)
- Maximum Bet : $5 per spin (Clubs / Hotels), No Limit (Casino)
- Win Limits : None
- Limits on Lines / Ways : None
- Minimum RTP : 85% (Clubs / Hotels), 88% (Casinos)
- Regulator :NT Gambling and Licensing
Nsw Poker Machine Licence Value
New South Wales
New South Wales leads the country with 100,500 gaming machines which are located in clubs, hotels and the Star Casino in Sydney.
Nsw Poker Machine Entitlements For Sale
- Total Machines : 100,500
- Machine Locations : Clubs & Hotels (99,000), Casino (1,500)
- 24 Hour Gambling : No (Hotels & Clubs), Yes (Casino)
- Cheque Payouts : Winnings over $5000 are paid by cheque
- Note Acceptors : Accept $5, $10, $20, $50 and $100 notes
- Game Frequency : No restrictions (National Standards)
- Maximum Bet : $10 per spin (Clubs / Hotels), No Limit (Casino)
- Win Limits (Clubs /Hotels) : $10,000, $500,000 (Inter-venue)
- Win Limits (Casino) : None
- Limits on Lines / Ways : None
- Minimum RTP : 85%
- Regulator :NSW Office of Liquor, Gaming and Racing
Queensland
There are almost 50,000 machines found in Queensland in clubs, hotels and four casinos located around the State with Brisbane's Treasury Casino having the most games.
- Total Machines : 47,811*
- Machine Locations : Clubs & Hotels (44,015), Casino (3,796*)
- 24 Hour Gambling : No (Hotels & Clubs), Yes (Casino)
- Cheque Payouts : Winnings over $5000 are paid by cheque
- Note Acceptors : Accept $5, $10, $20, $50 notes. Casinos unrestricted.
- Game Frequency : 3 seconds between game start and finish
- Maximum Bet : $5 per spin (Clubs / Hotels), No Limit (Casino)
- Win Limits (Clubs /Hotels) : $10,000, $25,000 (Jackpot)
- Win Limits (Casino) : None
- Limits on Lines / Ways : Maximum of 50 lines
- Minimum RTP : 85% - 92% (Clubs / Hotels), 90% (Casinos)
- Regulator :QLD Office of Liquor and Gaming
* There is no cap on the actual amount of gaming machines at casinos so the actual number of machines in QLD varies.
South Australia
South Australia has a total of 13,113 machines which are found in clubs, hotels and Adelaide Casino.
- Total Machines : 13,113
- Machine Locations : Clubs & Hotels (12,118), Casino (995)
- 24 Hour Gambling : No (Clubs / Hotels), Yes (Casino)
- Cheque Payouts : Winnings over $1,000 can be paid by cheque
- Note Acceptors : Banned. Machines accept coins only
- Game Frequency : Minimum spin rate of 3.5 seconds
- Maximum Bet : $10 per spin
- Win Limits : $10,000 (Clubs / Hotels), No Limit (Casino)
- Limits on Lines / Ways : None
- Minimum RTP : 87.5%
- Regulator :Office of Liquor and Gaming
Tasmania
Poker Machine Licences For Sale Nsw
In Tasmania there are 3,680 machines locates in both hotels and clubs and at the two casinos (Wrest Point and Country Club)
- Total Machines : 3,680
- Machine Locations : Clubs & Hotels (2,500), Casino (1,680)
- 24 Hour Gambling : No (Clubs / Hotels), Yes (Casino)
- Cheque Payouts : Winnings over $1,000 are be paid by cheque
- Note Acceptors : Banned in Hotels and Clubs
- Game Frequency : Minimum spin rate of 3 seconds
- Maximum Bet : $5 per spin
- Win Limits : None
- Limits on Lines / Ways : Maximum of 30 lines
- Minimum RTP : 85%
- Regulator :Department of Liquor and Gaming
Victoria
Gaming machines in Victoria total 30,000 and are found in hotels, clubs and at Crown Melbourne which has the largest amount of games in Australia.
- Total Machines : 30,000
- Machine Locations : Clubs & Hotels (27,500), Casino (2,500)
- 24 Hour Gambling : No (Clubs / Hotels), Yes (Casino)
- Cheque Payouts : Winnings of $1,000 or more are be paid by cheque
- Note Acceptors : Accept $5, $10, $20 and $50 notes
- Game Frequency : Minimum spin rate of 2.14 seconds
- Maximum Bet : $5 (Clubs / Hotels), None (Casino)
- Win Limits : None
- Limits on Lines / Ways : None
- Minimum RTP : 87%
- Regulator :VIC Commission for Gaming Regulation
Western Australia
In WA there are a total of 1,750 gaming machines located at Crown Perth.
- Total Machines : 1,750
- Machine Locations : Clubs & Hotels (N/A), Casino (1,750)
- 24 Hour Gambling : Yes
- Cheque Payouts : No regulations
- Note Acceptors : Unlimited
- Game Frequency : National Standards
- Maximum Bet : $225
- Win Limits : None
- Limits on Lines / Ways : None
- Minimum RTP : 90%
- Regulator :Department of Gaming, Racing and Liquor