Tax

Licensed and registered clubs are not-for-profit organisations.

This means that any “profits” accrued by clubs are returned to the community, rather than distributed to shareholders or owners.

Despite being not-for-profit, a recent study by KPMG found that clubs pay more than $2.4 billion in tax to revenue authorities each year.

Clubs pay a range of local, state and federal taxes, including:

  • gaming machine tax
  • payroll tax
  • company income tax
  • GST
  • fringe benefits tax
  • stamp duties
  • various local government rates and levies

Gaming machine tax is the largest, single form of taxation applied to the Australian club industry.