Australia's Future Tax System

Architecture of Australia's tax and transfer system

Attachment B: NSW gaming machine rates

Annual club gaming machine rates

Annual gaming revenue(a) ($)
Marginal Tax Rates from
1 September (%)
Up to
200,000
200,001 to 1,000,000 1,000,001
to
5,000,000
5,000,001
to
10,000,000
10,000,001
to
20,000,000
20,000,001
and above
    Clubs earning up to 1,000,000 Clubs earning 1,000,001 and over(b)        
2007 0.0 0.0 10.0 21.0 26.0 29.0 30.9
2008 0.0 0.0 10.0 21.0 26.0 29.0 30.9
2009 0.0 0.0 10.0 21.0 26.0 29.0 30.9
2010 0.0 0.0 10.0 21.0 26.0 29.0 30.9
2011 0.0 0.0 10.0 21.0 26.0 29.0 30.9
  1. For gaming revenue higher than $1,000,000, rates shown are before the 1.5 percentage point Community Development and Support Expenditure (CDSE) Scheme duty rate reduction. Under the CDSE Scheme, marginal duty rates on gaming revenue above $1,000,000 are reduced by 1.5 percentage points if clubs contribute 1.5 per cent of gaming revenue in excess of $1 million to eligible community projects.
  2. For clubs earning gaming revenue above $1,000,000 a year from 1 September 2007 the benefit of the tax-free threshold in the $200,000 to $1,000,000 revenue range will be withdrawn dollar for dollar as gaming revenue exceeds $1,000,000, with complete withdrawal when revenue reaches $1,800,000.

Annual hotel gaming machine rates

Annual gaming revenue ($)
Rates from
1 July (%):
Up to
25,000
25,001
to
200,000
200,001
to
400,000
400,001
to
1,000,000
1,000,001
to
5,000,000
5,000,001
and above
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 5.0 15.0 25.0 30.0 35.0 50.0