myIR, payments and more
Gaming machines: Gaming machine duty
Gaming machine duty (GMD) is payable on the profits an organisation makes from its gaming machines and is charged at a rate of 20% of the gaming machine profits.
Which machines are gaming machines?
A gaming machine is any machine or device that is adapted or designed, and constructed for use in gambling.
It doesn't include a:
- device used only to draw a lottery
- random selection device used for housie
- device used only to dispense tickets that is not capable of being used to decide the outcome of gambling
- communication device that is used both to dispense tickets in and draw a lottery that is a sales promotion scheme.
Who pays GMD?
All gaming machine operators must register for and pay GMD. This includes any:
- society licensed to operate gaming machines under the Gambling Act 2003
- person not licensed under the Gambling Act 2003 but who operates a gaming machine.
What to do if you're liable for paying GMD
You'll need to register as a gaming machine operator. You can do this by completing the:
- Gaming machine duty application for registration (IR181) form, or
- Gaming machine duty registration online
Filing returns and paying the duty
GMD returns must be filed and the duty paid each calendar month. The return and payment are due by the 20th of the following month (eg, the return and payment for October are due on 20 November).
Problem gambling levy
A problem gambling levy is payable on all gaming machine profits. It is charged at 1.30% (plus GST) and is included in the IR680 return.
If you use our Gaming machine duty return online service the total payable on your gaming machine profits will be calculated automatically. If you don't want to file online you can use our Gaming machine duty calculator to help you complete your return.