Australia's Gambling Industries - Productivity Commission

Table M3: (continued)
Clubs: From 1.2.98: Levied
on annual profits
derived from gaming
machines:
NSW VIC QLD WA SA TAS NT ACT
0% on profits between
0-$100,000
plus:
1% on profits between
$100,001-$200,000
plus:
20% on profits
between $200,001-
$1m
plus:
26.25% on profits
greater than $1m
(paid quarterly)
No limit on the number
of machines
33.33% of gross
profit (net cash
balance).
Maximum of 105
machines per venue
Based on monthly
metered win:
10% of profits
between $0-$10,000:
plus
27% of profits
between $10,001-
$75,000
plus
30% of profits
between $75,001-
$150,000
plus
33% of profits
between $150,001-
$300,000
plus
35% of profits
between $300,001-
$1.4m
plus 45% of profits in
excess of $1.4m
Of the money
collected, 8.5% goes
to a Community
Benefit Fund.
Maximum of 270
machines per venue to
be increased to a
maximum of 300 by
2001.
No gaming machines Tax based on annual
net gambling revenue
in a financial year:
$0-$399,000: 30%;
$399,001-$945,000:
$119,700 + 35% of
excess;
>$945,000: $310,800
+ 40% of excess.
In addition, a 0.5%
surcharge is imposed
on each of the above
percentage tax rates.
Maximum of 40
machines per venue.
In addition to the tax
paid by Federal Hotels
Ltd, a community
support levy of 2% of
gross profit is levied.
Maximum of 25
machines per venue.
From 1 July 2000: 30
from 1 July 2001: 35
from 1 July 2002: 40
47% of gross profit of
poker machines.\
Draw Card Machine
Community Benefit
Levy of 3% of
turnover.
No limit on the
number of machines
per venue.
1% of first $8,000
gross monthly club
gaming machine
revenue.
22.5% of revenue
from $8,000 to
$25,000 and 23.5%
thereafter.
No limit on the
number of machines
per venue.