Registered clubs pay gaming machine tax on their net gaming machine revenue at rates prescribed by the Gaming Machine Tax Act. The tax is self-assessed and lodged with Revenue NSW. Venue Axis surfaces the gaming-tax figure in the CEO board-pack; the obligation to calculate, lodge, and pay sits with the club's finance function.
Working draft, not legal advice
The plain-English summary above is drafted by Venue Axis as a navigation aid. The citation is the authoritative source — treat it as the definitive reference. For a legal interpretation of this obligation in your venue's context, talk to your counsel.
Revenue NSW penalty interest on late payment; default assessment if not lodged; potential prosecution for evasion.
Consequences are summarised from the underlying legislation. Specific penalties depend on the breach pattern, prior history, and the regulator's enforcement posture. Talk to a liquor and gaming lawyer for a definitive view of your venue's exposure.
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