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Gaming machine tax rates

Tax is calculated on metered profit and is collected quarterly by direct debit by the Office of State Revenue.

Hotel Annual rates
From 1 July $0 to $25K >$25K to $200K >$200K to $400K >$400K to $1M >$1M to $5M >$5m
2004 5.8% 15.8% 17.2% 26.5% 31.5% 33.6%
2005 5.7% 15.7% 18.5% 27.1% 32.1% 36.4%
2006 5.5% 15.5% 19.8% 27.7% 32.7% 39.1%
2007 5.4% 15.4% 21.1% 28.2% 33.2% 41.8%
2008 5.3% 15.3% 22.4% 28.8% 33.8% 44.5%
2009 5.1% 15.1% 23.7% 29.4% 34.4% 47.3%
2010 and
subsequent
tax years		 Nil Nil 33.0% 33.0% 36.0% 50.0%

Hotel Quarterly instalments
From 1 July $0 to $6,250 >$6,250 to $50K >$50K to $100K >$100K to $250K >$250K to $1.25M >$1.25M
2004 5.8% 15.8% 17.2% 26.5% 31.5% 33.6%
2005 5.7% 15.7% 18.5% 27.1% 32.1% 36.4%
2006 5.5% 15.5% 19.8% 27.7% 32.7% 39.1%
2007 5.4% 15.4% 21.1% 28.2% 33.2% 41.8%
2008 5.3% 15.3% 22.4% 28.8% 33.8% 44.5%
2009 5.1% 15.1% 23.7% 29.4% 34.4% 47.3%
2010 and
subsequent
tax years		 Nil Nil 33.0% 33.0% 36.0% 50.0%

Registered clubs Annual rates
From 1 September $0 to $200K >$200K to $1M >$1M to $5M >$5M to $10M >$10M
2004 0 10.8% 16.8% 18.2% 18.9%
2005 0 10.7% 17.9% 20.8% 22.2%
2006 0 10.0% 19.5% 24.0% 26.2%

From 1 September 2007, no tax is payable for clubs that do not exceed $1M in annual gaming machine profits.

Phase in rates are payable by those clubs with $1M to $1.8M in annual gaming machine profits in accordance with the table below.


Registered clubs annual gaming machine profit between $1M and $1.8M
From 1 September $0 to $200K >$200K to $1M >$1M to $1.8M
2007 0 0 29.5%

Registered clubs annual gaming machine profit over $1.8M
From 1 September $0 to $200K >$200K to $1M >$1M to $5M >$5M to $10M >$10M to $20M >$20M
2007 0 10.0% 19.5% 24.5% 27.5% 29.4%

Note: An additional amount equal to 1.5% of gaming machine profits over $1 million is payable at the end of the tax year if the club does not contribute 1.5% of their gaming machine profits to eligible community projects (under the Community Development & Support Expenditure (CDSE) Scheme) during the year.


Registered clubs Quarterly instalments
From 1 September $0 to $50K >$50K to $250K >$250 to $1.25M >$1.25M to $2.5M >$2.5M
2004 0 10.8% 16.8% 18.2% 18.9%
2005 0 10.7% 17.9% 20.8% 22.2%
2006 0 10.0% 19.5% 24.0% 26.2%

From 1 September 2007, no quarterly tax instalment is payable for clubs that do not exceed $250,000 in quarterly gaming machine profits.

Phase in rates are payable by those clubs with $250,000 to $450,000 in quarterly gaming machine profits in accordance with the table below.


Registered clubs Quarterly gaming machine profit between $250K and $450K
From 1 September $0 to $50K >$50K to $250K >$250 to $450K
2007 0 0 29.5%

Registered clubs Quarterly gaming machine profit over $450K
From 1 September $0 to $50K >$50K to $250K >$250K to $1.25M >$1.25M to $2.5M >$2.5M to $5M >$5M
2007 0 10.0% 19.5% 24.5% 27.5% 29.4%

Note: An additional amount equal to 1.5% of gaming machine profits over $1 million is payable at the end of the tax year if the club does not contribute 1.5% of their gaming machine profits to eligible community projects (under the Community Development & Support Expenditure (CDSE) Scheme) during the year.


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