Small or medium club, for a financial year, means a licensee that is a club if the gross revenue for the year in relation to the operation of gaming machines under all authorisation certificates held by the licensee is less than $4,000,000. If the Commission is not satisfied on reasonable grounds that the licensee is or will be a small or medium club, or is or will be part of a small or medium club group, for the year, the Commission must give the licensee written notice that the licensee’s claim is not accepted.

If the licensee’s eligibility to claim a GMT rebate is confirmed by the Commission, the licensee may claim the GMT rebate on their monthly or quarterly tax return. The amount of the GMT rebate for the licensee is 50% of the licensee’s gaming machine tax liability for the financial year.Ī licensee that expects to be a small or medium club or part of a small or medium club group for a financial year may claim a GMT rebate during the year by completing this form and reporting the licensee’s expected gross gaming machine revenue for the financial year. Are you eligible to claim a Gaming Machine Tax rebate?Ī licensee is entitled to a Gaming Machine Tax rebate (a GMT rebate) for a financial year if the licensee is a small or medium club, or is part of a small or medium club group, for the year. The change enables clubs to claim a rebate of 50% of their gaming machine tax liability.Īdditionally a licensee approved to claim the rebate may also elect to pay their Gaming Machine tax quarterly. Introduced as part of changes to the Gaming Machine Act 2004 that commenced on 31 August 2015, the option of a rebate has been made available to Gaming Machine licensees that meet the definition of a small or medium club or small or medium club group. Diversification and Sustainability Support Fund.Gambling Harm Prevention and Mitigation Fund - Grants Program.Licensee Annual Reports and Community Purpose Contributions.

Nsw poker machine tax