Nsw Poker Machine Licences

Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels within NSW. Based on information collected by the Centralised Monitoring System (CMS). Administered by Liquor and Gaming NSW; calculated at varying rates according to the profits generated. Stakes are high as inquiry tosses up whether Crown Resorts is fit to hold a NSW casino licence. The issue of poker machines at the second casino would most likely surface again.

Preamble

1. Under the provisions of the Liquor Act 1982, the licensee of a hotel holds the poker machine permits of that hotel. A permit is a 'statutory permission' and is dutiable property under the Duties Act 1997. Any dutiable transactions over a permit are therefore subject to duty. This gives rise to 2 problems.

2. First, where a hotel is owned by a company, the manager of the hotel holds the poker machine permits. Therefore, if there is a change of manager at the hotel, the poker machine permits must also be transferred to the new manager.

3. Section 65 of the Duties Act was recently amended to provide an exemption from duty in respect of the transfer of a liquor licence where there was a change of managers, on the basis that there was no change in beneficial interest or contemplation of such a change. Requests were made to provide a similar exemption from duty in cases where the transfer of permits occurred as a consequence of a transfer of a licence where that transfer is itself exempt under the provisions of the Duties Act.

4. Secondly, transfers of poker machine permits can occur following a vesting by or as a consequence of a court order of the Licensing Court of NSW. A vesting of this type is also a dutiable transaction on which ad valorem duty is payable. While some transfers of dutiable property are given concessional treatment in specified circumstances, a vesting of a poker machine permit by or as a consequence of a court order is not given similar relief in the same circumstances. Requests were made for the vesting by court order of poker machine permits to be given similar concessional treatment.

Ruling

1. The Treasurer has given approval for the Duties Act 1997 to be administered on the basis that:

   1. a transfer of a poker machine permit issued pursuant to the Liquor Act 1982, is exempt from duty where the transfer of the permit occurred as a consequence of a transfer of a licence that is itself exempt under the provisions of the Duties Act; and

   2. no duty is chargeable on the vesting of a poker machine permit by or as a consequence of a court order under the Liquor Act if the Chief Commissioner is satisfied that: Painless poker review reddit.

      1. there is no change of, or contemplated change in, the beneficial ownership of the permit as a consequence of the vesting, or

      2. the vesting is a consequence of an agreement for the sale or transfer of dutiable property on which the duty chargeable in respect of the agreement has been paid.

2. The Variation to Statute will operate with effect from 23 October 1998 and continue until appropriate amendments can be made to the Duties Act.

3. Unlike liquor licences, poker machine permits may also be transferred from one hotel to another, for example between managers of hotels in a hotel chain. These transactions are generally commercially driven and do not occur as a result of a legislative requirement. Consequently, transfers of this nature will be chargeable with duty under the normal transfer provisions of the Duties Act.

Annual fee for gaming-related licences

Every holder of a NSW gaming-related licence is required to pay an annual licence fee.

The gaming-related licence fee system ensures that those involved in manufacturing, selling, servicing or testing of gaming machines in NSW make a fair and reasonable contribution to the cost of regulating the industry.

Due to the introduction of an annual Consumer Price Index (CPI) increase for gaming-related annual licence fees, the payment due date for fees has been delayed to 20 March 2020.

A renewal invoice will be emailed to licensees in late February 2020, which will contain their licence number and renewal number.

Paying your licence fees

Paying with a credit card

Use your credit card to pay online at: https://www.onegov.nsw.gov.au/gls_portal/Renew

You will need your licence number and renewal number to pay. A surcharge of 0.4% will be added to credit card payments.

Pop slots casino free chips 2019. Paying via BPAY

You will need your biller code and customer reference number to pay via BPAY through phone or internet banking.

If you hold a gaming technician, seller, testing or dealer's licence and have not received your renewal notice via email by March, please contact us at grlrenewals@liquorandgaming.nsw.gov.au and provide your name, licence number and updated email address.

Nsw Gaming Machine Licences

Use your credit card to pay online at: https://www.onegov.nsw.gov.au/gls_portal/Renew

You will need your licence number and renewal number to pay. A surcharge of 0.4% will be added to credit card payments.

Pop slots casino free chips 2019. Paying via BPAY

You will need your biller code and customer reference number to pay via BPAY through phone or internet banking.

If you hold a gaming technician, seller, testing or dealer's licence and have not received your renewal notice via email by March, please contact us at grlrenewals@liquorandgaming.nsw.gov.au and provide your name, licence number and updated email address.

Nsw Gaming Machine Licences

2020 Base fee (note, final billed amount will include a CPI increase)

Key dates

Technician licence ID cards

Technician licence ID cards expire after five years and must be renewed separately. If you need to renew your card, please complete a GRL100 Gaming machine technician's licence form.

If you require more information, or if you have been affected by bushfires and you require further assistance:

Contact us

Nsw Poker Machine Licence Value

T: 1300 024 720 | Monday to Friday | 9am - 4pm
E: contact.us@liquorandgaming.nsw.gov.au