In South Australia different tax rates apply depending on whether a gaming venue is run by:
- a for profit business - such as a hotel
- a not-for-profit business - such as a community hotel or club.
Gaming tax is payable monthly and is calculated by Consumer and Business Services (CBS).
A gaming tax statement indicating the amount of gaming tax due to be paid is sent to gaming machine licensees on the second day of each month.
How to pay
Gaming tax can only be paid by electronic funds transfer (EFT) from a nominated bank account.
Bank accounts are debited by CBS on the seventh day of each month. If that day falls on a weekend or public holiday, the account will be debited the next business day.
Licensees must make sure there are sufficient funds in the nominated account to cover the full amount of gaming tax payable on the actual day of the EFT.
If gaming tax remains unpaid by the 14th day of the month, a fine of 10% will be applied to any outstanding amount.
If the amount outstanding (including the fine) remains unpaid three days after the fine was applied, the gaming machine licence may be suspended and the gaming machines on the premises switched off until the full amount is paid.
Changes to bank accounts
You must notify CBS of any change to the nominated bank account by the 22nd day of the month. This is so the changes can be processed prior to the next month's gaming tax payment.
You'll need to provide CBS with the new bank account details and sign a new direct debit request form.
You can contact CBS if you have any queries regarding the amount of gaming tax or any fines payable.
More information about gaming tax is available in the gaming tax fact sheet, including:
- tax calculations
- tax rates
South Australian Gambling Policy - Gaming Tax - CBS website
Statewide Gaming Revenue and Taxation Receipts - CBS website