Running a gaming venue

Pay gaming tax

In South Australia different tax rates apply depending on whether a gaming venue is a hotel or a club.

Gaming tax is payable each month and is calculated by Consumer and Business Services (CBS).  A gaming tax statement indicating the amount of gaming tax that is due to be paid, is sent to each gaming machine licensee on the second day of each month.

How to pay

Gaming tax can only be paid via 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 happens to fall on a weekend or public holiday then the account will be debited on the next business day.

A licence holder must ensure that there are sufficient funds available in the nominated account to cover the full amount of gaming tax payable on the actual day of the EFT.

If by the 14th day of the month gaming tax remains unpaid a fine of 10% will be applied.

If the amount of gaming tax and 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

CBS must be notified of any change to the nominated bank account by the 22nd day of the month to enable the change to be processed prior to the next month's gaming tax payment.

The licence holder will need to provide CBS with the new bank account details and sign a new direct debit request form.

Direct debit request form (PDF 295KB)

Disputes

Contact CBS if you disagree with the amount of gaming tax on your statement.

Further information

More information about gaming tax is available in the gaming tax booklet, including:

  • tax calculations
  • penalties
  • tax rates
  • GST.

Further information about gaming tax - booklet (PDF 583KB)

Contact CBS Business Services

Email: CBSBusinessSupport@sa.gov.au

Phone: 8226 8655


Related information

On this site

Running a gaming venue


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Page last updated 28 May 2018

Provided by:
Attorney-General's Department
URL:
https://www.sa.gov.au/topics/business-and-trade/liquor-and-gambling/running-a-gaming-venue/gaming-tax
Last Updated:
28/05/18
Printed on:
22/07/18
Copyright statement:
SA.GOV.AU is licensed under a Creative Commons Attribution 4.0 Licence. © Copyright 2018