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Gaming machine duty return IR680

Gaming Duties Act 1971/Gambling Act 2003 

About this return

Use this return to make your monthly gaming machine duty (GMD) assessment and payment. This service can also be completed online.

Adobe Acrobat PDF | 97kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this return

Gaming machine duty is payable on your gaming machine profits

This is the difference between the monthly turnover and monthly wins for a gaming machine operator.

From 1 October 2004 Inland Revenue is collecting the problem gambling levy (PGL) to fund services for the prevention and treatment of problem gambling. The levy is being collected as part of gaming machine duty.

For periods after 1 October 2004 the total payable includes:

  • gaming machine duty at 20% of the gaming machine profits
  • net problem gambling levy at 1.11% of the gaming machine profits
  • plus GST

If this is your last gaming machine duty return, please attach a letter giving details of when you stopped operating.

What you will need

IRD number

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After you finish

Please print, sign and post the completed return and payslip to your nearest Inland Revenue office.

You may wish keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >

 

 

 


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