Key requirements
For non-GST-registered clubs, gaming-machine duty is 9.5% of turnover and tombola, continuous lucky draw or single/scheduled lottery duty is 30% of sales. For GST-registered clubs, deduct GST chargeable from turnover or sales before applying those duty rates. At 9% GST, the page uses 9/109 of turnover less total winnings for machines and 9/109 of sales less cash prizes for lotteries. Prizes in kind are not cash-prize deductions in that GST calculation. Support machine turnover with meter differences. If cascade payouts are not claimed, keep the treatment consistent in PL-R and the GST return.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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