Skip to Content


A range of duties and levies apply to activities such as the operation of gaming machines and casinos, the printing of cheques and the payment of gifts over a certain value.
Cheque duty

Cheque duty was a charge on every cheque printed. The rate of cheque duty was five cents per cheque. With the advent of MICR (magnetisable ink character recognition) on cheques, and the use of computers by banks, the bulk of cheque printing is done by relatively few printers who had been licensed to pay cheque duty monthly.

Gift duty

There is no gift duty payable for gifts made on or after 1 October 2011 and gift statements do not need to be filed for these gifts.
For gifts made prior to 1 October 2011 subject to certain exemptions, any person who made gifts of more than $27,000 in a year is liable to pay gift duty and if the gifts have a combined total value of over $12,000 in any 12-month period the person must complete a Gift duty statement (IR196) and forward it to Inland Revenue.

Gaming machines

All gaming machine operators (casino and non-casino) are liable for certain levies and duties on the income generated by their gaming machines.

Contacting the Duties Unit

Find out how to contact the Duties Unit.

 

 


Date published: 23 Nov 2004

Back to top