Gaming tax

Information Booklet

This Gaming Tax Booklet 2005/2006 (PDF – 574kb) outlines a licensee’s obligations in relation to the payment of gaming tax and includes the applicable gaming tax rates for the current financial year.

Direct Debit Request Form

Download a Direct Debit Request (PDF – 295kb)  form to advise of a change in bank account number for the payment of gaming tax by Electronic Funds Transfer  (see Section 5. of the booklet).

Gaming Machine Surcharge

From 28 November 2002 a stamp duty surcharge on transfers of businesses that own gaming machines applies. The surcharge applies to transfers of an interest in the business which applies to:

  • sole owners
  • partners
  • companies
  • unit trusts
  • discretionary trusts companies

The surcharge will not apply where the transaction does not attract duty ordinarily under the Stamp Duties Act for e.g. where the transfer occurs between members of the same family.

Surcharge is calculated at 5% of Net Gambling Revenue (NGR) derived by the business in the preceding 12 months prior to the transfer. This amount is further proportioned based on the percentage of the interest in the business being transferred.

Under the Gaming Machines Act, it is a condition of the transfer of a gaming machine licence that, where the surcharge has not already been paid, it is to be paid within the period specified in section 20 of the Stamp Duties Act.

Calculation and collection of the Gaming Machine Surcharge is the responsibility of RevenueSA.

For further details on the Gaming Machine Surcharge, contact Revenue SA on (08) 8226 3750