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All gaming machine operators (casino and non-casino) are liable for certain levies and duties on the income generated by their gaming machines.
Casinos will need to file a monthly return, where they will calculate the casino duty of 4% and the problem gambling levy of 0.72% (plus GST) on gambling profits.
Gaming machine duty is charged at a rate of 20% on the profits generated by an organisation's gaming machines.
Problem gambling levy is a levy on player expenditure that was introduced by the government. The purpose of this levy is to recover the cost of developing, managing and delivering an integrated problem gambling strategy.
The income tax treatment of non-casino gaming machine income will depend on an organisation's situation.