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Online gaming machine duty return

The following information supports the online gaming machine duty return. You can find this and all our other interactive forms at "Get it done online", "Work it out" and "Forms and guides".

Panels 2 and 3 - IRD number and DLN number

When you send your gaming machine duty return to us over the internet, we use the IRD number, DLN number and period end date to:

• allow the return to be passed directly into our computer system
• help confirm that the person sending the return is authorised to do so
• allow the return to be matched to the right period and tax account.

If any of this information doesn't match our records, there will be a delay in processing the return and sending the assessment. We may need to contact you to ask which business and period the return was intended for.

To get the best possible service, please use the DLN number printed on the pink portion of the paper return you received from us for the gaming machine duty return you are filing online. If you don't have the DLN number, call us on 0800 377 774 and we can help.

Panel 4 - Period ended

You must file a return and pay gaming machine duty every calendar month. Your period end date will be the last day of the calendar month.

Your return and payment are due on the 20th of the month following the month for which you are filing the return.

Panel 5a - Address change

If your address is different to the preprinted address on the paper return you received from us, you'll need to change it here so we can make sure we send your returns to the correct address in the future.

If your address is a PO Box number, please show your box lobby (this is the location of your post office box, such as "Wellington Mail Centre" or "Shortland Street"). If you are unsure what your box lobby is or whether you have one, please contact NZ Post on 0800 501 501.

Panel 6 - Gaming machine profits

Enter the gaming machine profits for the month for all machines. If your organisation is registered for GST, the gaming machine profits must be GST-inclusive.

Gaming machine profits are calculated for a given period as follows:

	The increase in metered turnover
less	The increase in metered total wins
less	Jackpot prizes awarded (if these are not included in metered total wins)
equals	Gaming machine profits

Turnover means the total amount of all bets made on a gaming machine during the return period.

Total wins means the total amount of all prizes paid from a gaming machine from all games during the return period. This includes individual game wins and may include jackpot wins depending on the type of jackpot system used.

Where machines are connected to jackpot equipment and the total jackpots won are not downloaded directly to the meters of the connected machines, you'll need to manually subtract the total jackpots won from the gaming machine profits. If for some reason the jackpot has been struck but not paid out, the amount should not be subtracted from the gaming machine profit.

You can find these figures on the soft (electronic) meter of each gaming machine. The monthly turnover and monthly total wins figures come from the monthly closing meter readings less the monthly opening meter readings.

For more information on how to calculate your gaming machine profits, see the Gaming machine duty form (IR180), under "Forms and Guides".

Panel 7 - Total payable

For periods before 1 October 2004

Gaming machine duty is 20% of your gaming machine profits.

For periods after 1 October 2004

The total payable is made up of:
     -  gaming machine duty at 20% of your gaming machine profits
     -  problem gambling levy at 1.11% of your gaming machine profits plus GST.

Payment

Your return and payment are due on the 20th of the month following the period end date.

You can make your payment manually using the payment slip from the bottom of the paper return we sent you or electronically. For more information on how to make payments, see "Making payments" under "How to" on this website.

 

 

Date published: 19 Dec 2008

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