Tax deferral assistance for gaming venues

Clubs and hotels suffering financial hardship can seek assistance from the gaming machine tax deferral scheme.

The scheme has been extended for a further year. For clubs, the scheme will now operate until the February quarter 2013 and for hotels until the June quarter 2013. Venues requiring the deferral must apply by email each quarter.

What assistance is provided?

Hotels or clubs that meet the criteria can pay their gaming machine tax in three equal monthly instalments without being charged interest for late payment. For example, the Office of State Revenue (OSR) will debit eligible clubs for the May quarter tax assessment in three equal instalments on 21 June 2012, 23 July 2012 and 21 August 2012.

Who may apply?

Hotels or clubs that have a downturn in gaming machine revenue of 15% or greater are eligible to apply i.e. if the hotel or club’s gaming machine revenue for the 12 months to the end of the quarter has decreased by 15% or more compared with the twelve months to June 2007 for hotels and the 12 months to May 2007 for clubs.

Where a club has multiple premises, as is the case with gaming machine tax assessments, each premises will be assessed separately. Your application should contain the name and premises number of the premises for which you are seeking assistance.

Where do I send my application?

If you meet the above criteria you simply need to send an email to gaming@olgr.nsw.gov.au requesting participation in the scheme. A fresh application must be made each quarter. You will receive an email reply to confirm your participation in the scheme each quarter.

Clubs applying for assistance for the quarter ending May 2012 must email the application no later than 19 June 2012. Hotels applying for assistance for the quarter ending June 2012 must email the application no later than 19 July 2012.

Assistance already provided

Clubs	2008		2009		2010		2011		2012
Quarter ending	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil
February	-	-	48	$14.6	48	$9.4	47	$8.4	42	$6.6
May	60	$13.3	44	$12.2	44	$7	43	$7.2
August	61	$16.4	48	$10	48	$8.3	44	$7.9
November	53	$14.6	48	$9.9	48	$8.5	42	$6.6

Hotels	2008		2009		2010		2011		2012
Quarter ending	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil	Number	Total $Mil
March	-	-	252	$16.1	225	$15.9	193	$14.2	161	$12.4
June	-	-	257	$19.5	272	$18.2	193	$15.5
September	241	$18.6	189	$15.4	191	$15.4	160	$13.6
December	114	$10	245	$18	204	$15.5	162	$13.7

Who can I contact for further information?

Please call the Gaming Systems Unit on (02) 9995 0468 with any enquiries regarding the scheme.