Fees and Taxes

Casino	Licence Fee (per quarter in advance)	Tax Rate
Conrad Jupiters Casino (Gold Coast)	$188,700	20% on normal play (tables and keno) 10% on junket revenue 30% on EGM play
Jupiters Townsville Hotel & Casino	$188,700	10% on normal play (tables and keno) 10% on junket revenue 20% on EGM play
Conrad International Treasury Casino (Brisbane)	$188,700	20% on normal play (tables and keno) 10% on junket revenue 30% on EGM play
Reef Casino Cairns	$188,700	10% on normal play (tables and keno) 10% on junket revenue 20% on EGM play

• Tax is payable monthly in arrears and is reduced by the amount of Global GST credit.

Casino Employee Licences

Application Type	Applicatin fee	Type of Licence
Casino Employee Licence	$395	Indefinite
Casino Key Employee Licence	$755 or $395 if holding a casino employee licence	Indefinite
Notice about Promoter/Promoter’s Representative (Assessment)	$755	N/A
Filing a notice of appeal with the Registrar of the Queensland Gaming Commission	$329	N/A

• Replacement of a casino key employee licence or a casino employee licence requires the payment of a $29.00 fee.
• Evaluation for approval of gaming equipment, for each hour, or part of an hour, involved in the following: (a) carrying out:
  

(b) giving advice for an evaluation $123.00

Fees and Taxes

Licence/Permit Type/Other	Application Fee	Renewal Fee	Period of Licence
Bingo Centre Licence	$235.00	$235.00	1 year
Lucky Envelope Printer Licence	$3,282.00	$3,282.00	5 year
Category 3 Gaming Licence under which the applicant intends to conduct only one game if the highest estimated gross proceeds for the game are: • > $20,000 but not > $100,000 • > $100,000 but not > $500,000 • > $500,000	$329.00 $657.00 $1,311.00	$329.00 $657.00 $1,311.00	1 year
Category 3 Gaming Licence under which the applicant intends to conduct more than one game if the highest estimated gross proceeds for the game are: • > $20,000 but not > $100,000 • > $100,000 but not > $500,000 • > $500,000	$657.00 $1,311.00 $2,625.00	$657.00 $1,311.00 $2,625.00	1 year
Filing a notice of appeal with the Registrar of the Gaming Commission	$329.00	N/A	1 year

Evaluation for approval of regulated general gaming equipment, for each hour, or part of an hour, involved in the following-
(a) carrying out:
(i) basic evaluation $163.00
(ii) intermediate evaluation $203.00
(iii) advanced evaluation $243.00
(iv) administration for an evaluation $123.00
(b) giving advice for an evaluation $123.00
(c) holding meetings for an evaluation $123.00

Fees and Taxes

Application Type	Application Fee	Period of Licence
Keno Employee Licence	$395	Indefinate
Lucky Envelope Printer Licence	$329	N/A

• Replacement of an employee licence requires the payment of a $29.00 fee.
Licence Fee and Tax Arrangements
• The quarterly licence fee shall be increased on 1 October each year based on the increase in the Consumer Price Index (or its equivalent) for the previous financial year, rounded to the nearest $100.
• Keno Tax of 26.25% of Gross Revenue for each of the first 10 years of the term payable each month.
• Keno Tax of 29.40% of Gross Revenue will apply for each of the last 15 years of the term (from 1 July 2007)
• 8.5% of Keno tax to be paid into the Community Investment Fund.
• Tax is payable monthly in arrears and is reduced by the amount of Global GST credit.
• Evaluation for approval of regulated keno gaming equipment, for each hour, or part of an hour, involved in the following-
(a) carrying out:
(i) basic evaluation $163.00
(ii) intermediate evaluation $203.00
(iii) advanced evaluation $243.00
(iv) administration for an evaluation $123.00
(b) giving advice for an evaluation $123.00
(c) holding meetings for an evaluation $123.00

Fees and Taxes

Application Type	Application Fee	Period of Licence
Primary Licence	$13,708	Golden Casket Lottery Corporation Limited expires on 1 August 2072
Primary Licence	$13,708	Queensland Lottery Corporation Pty Limited expires on 31 July 2072
Key Lottery Employee Licence	$395	Indefinate
Filing a Notice of Appeal with the Registrar of the Queensland Gaming Commission	$329	N/A

• Replacement of an employee licence requires the payment of a $29.00 Fee.
Licence and Quarterly Fee Arrangements

The quarterly licence fee is increased on 1 October each subsequent year of the term which is based on the increase in the Consumer Price Index (or its equivalent) for the previous financial year, rounded to the nearest $100.
Lottery Tax

The monthly tax payable by the lottery licensee is equal to the sum of the following amounts:
• 62% of the licensee’s monthly gross revenue for the month from declared lotteries. (Lotto – Powerball, Oz Lotto, Saturday and Wednesday Gold Lotto, Super 66)
• 55% of the licensee’s monthly gross revenue for the month from the approved lottery known as instant scratch-its.
• 45% of the licensee’s monthly gross revenue for the month from the approved lottery known as golden casket.
• 59% of the licensee’s monthly gross revenue for the month from the approved lottery known as pools.
• 8.5% of lottery tax to be paid into the Community Investment Fund.
Tax is payable monthly in arrears and is reduced by the amount of Global GST credit.

Evaluation for approval of regulated general lottery equipment, for each hour, or part of an hour, involved in the following:

(a)
carrying out:
(i) basic evaluation $163.00
(ii) intermediate evaluation $203.00
(iii) advanced evaluation $243.00
(iv) administration for an evaluation $123.00
(b)
giving advice for an evaluation $123.00
(c)
holding meetings for an evaluation $123.00

Gaming Machine Monthly Taxes (GST Adjusted)

Premises Type	Monthly Taxable Metered Win ($)	Gaming Machine Tax (% of Monthly Taxable Metered Win)
Licensed Clubs (Category 2 licensed premises)	$0 – 9,500 $9,501 – 75,000 $75,001 – 150,000 $150,001 – 300,000 $300,001 – 1,400,000 > $1,400,000	Nil 17.91% 20.91% 23.91% 25.91% 35.91%
Hotels (Category 1 licensed premises)	All amounts	35.91% + levy if applicable

• 8.5% of Gaming Machine Tax to be paid into the Community Investment Fund.
• Tax is payable monthly in arrears.

Health Services Levy

Premises Type	Monthly Taxable Metered Win ($)	Health Services Levy (% of Monthly Taxable Metered Win)
Hotels (Category 1 licensed premises)	$0 – 100,000 $100,001 – 140,000 $140,001 – 180,000 $180,001 – 220,000 $220,001 – 260,000 > $260,000	Nil 3.5% 5.5% 7.5% 13.5% 20.0%

Commission on Sale of Operating Authorities

Reason for Sale	Amount to be paid into Community Investment Fund
Application for a decrease proposal	33%
Surrender of a Gaming Machine Licence	33%

 

Site Licensing (including Dispute Resolution)

Application Type	Application fee	Period of licence
Grant of Gaming Machine Licence (Body Corporate and Individual) - In relation to premises that are not licensed premises - In relation to premises that are licensed premises	$4,985 (incl. licence fee) $2,362 (incl. licence fee)	5 years
Grant of additional licensed premises Category 2 – Licensed Premises (club)	$2,362	5 years
Renewal of Gaming Machine Licence (Body Corporate & Individual) - Category 1 – Licensed Premises (Hotel) - Category 2 – Licensed Premises (Club) – for each premises	$395 $395	5 years
Lodgement of an Appeal to the Minister with the Chief Executive	$329	N/A

• Copy or replacement of a Gaming Machine Licence requires the payment of a $66.00 fee.

Licensed Monitoring Operator (LMO) and Dealer Licensing

Licence Type	Application Fee	Licence Fee	Period of Licence
Grant of LMO Licence	$13,123	$314,919	10 years
Renewal of LMO Licence	$13,123	$314,919	10 years
Grant of Major Dealer Licence	$13,123	$157,461	5 years
Renewal of Major Dealer Licence	$13,123	$157,461	5 years
Grant of Secondary Dealer Licence	$1,311	$5,249	5 years
Renewal of Secondary Dealer Licence	$1,311	$5,249	5 years
Lodging an appeal to the Minister with the chief executive	$329.00	N/A	N/A

• The replacement of a Supplier’s Licence requires the payment of a $66.00 fee.

Service Contractors

Application Type	Application Fee	Renewal Fee
Grant of Service Contractors Licence - Individual - Category 1 - Category 2	$395 $787 $6,559	$395 $787$6,559
Filing a Notice of Appeal with the Registrar of the Queensland Gaming Commission	$323	N/A

• Replacement/copy of a Service Contractors Licence requires payment of a $66.00 fee.

Gaming Machine – Employee Licences

Licence Type	Application Fee	Period of Licence
Grant of Gaming Nominee Licence (by licensed Gaming Employee or individual)	$395	5 years
Grant of Gaming Nominee or Key Monitoring Employee Licence	$395	5 years
Renewal of Gaming Nominee or Key Monitoring Employee Licence	$197	5 years
Grant of Gaming Employee Licence	$197	5 years
Renewal of Gaming Employee Licence	$197	5 years
Grant of Repairer Licence	$191	5 years
Renewal of Repairer Licence	$197	5 years
Filing a Notice of Appeal with the Registrar of the Queensland Gaming Commission	$329	N/A

• Replacement/copy of Gaming Nominee, Gaming Employee, Repairer and Key Monitoring Employee Licences require the payment of a $28.00 fee.

Gaming Services

Licence Type	Application Fee	Other Fee
Increase in number of gaming machines by: < 20 for clubs < 10 for hotels	$131	$13 for each machine
Increase in number of gaming machines by: > 20 for clubs > 10 for hotels	$657	$13 for each machine
Decrease in number of gaming machines by clubs or hotels	$66	N/A
Relocate a gaming machine	$29 for each machine	N/A
Acquire a gaming machine	$29 for each machine	N/A
Destroy a gaming machine	$29 for each machine	N/A
Change the percentage return to player	$29 for each machine	N/A
Application for repossession of gaming machines	$29	N/A
Application to increase approved hours of gaming	$29	N/A
Lodging an appeal to the Minister with the chief executive	$329	N/A
Filing a Notice of Appeal with the Registrar of the Queensland Gaming Commission	$329	N/A

• Evaluation of gaming related system, gaming machine type or game, or linked jackpot arrangement, for each hour, or part of an hour, involved in the following-
(a) carrying out:
(i) basic evaluation $163.00
(ii) intermediate evaluation $203.00
(iii) advanced evaluation $243.00
(iv) administration for an evaluation $123.00
(b) giving advice for an evaluation $123.00
(c) holding meetings for an evaluation $123.00

Fees and Taxes

Application Type	Application Fee	Period of Licence/ Term of Permit
Race Wagering Licence Sports Wagering Licence	$13,708$13,708	99 years 15 years
Oncourse Wagering Permit	N/A	Stated Term/Stated Race Meetings
Key Person Licence	$395	Indefinate
Filing a notice of appeal with the Registrar of the Queensland Gaming Commission	$329	N/A

• The Key Person Licence lapses if at the end of 1 year from issue of the licence the licensee has not been employed by an authorised operator or
if the licensee ceases employment with the operator and is not re-employed by the same or another operator within 3 months.
• Replacement of a Key Wagering Employee Licence requires payment of a $28.00 fee.
Race Wagering Licence Fee
• The quarterly fee shall be increased each year of the term after the first year and will be based on the increase in the Consumer Price Index (or its equivalent) for the previous financial year rounded to the nearest $100.
Wagering Tax
• Tax rate for wagering is 20% for racing and sports betting.
• Tax is payable monthly in arrears and is reduced by the amount of Global GST credit.
• 8.5% of Wagering Tax to be paid into the Community Investment Fund.
• Evaluation of regulated wagering equipment, for each hour, or part of an hour, involved in the following-
(a) carrying out:
(i) basic evaluation $163.00
(ii) intermediate evaluation $203.00
(iii) advanced evaluation $243.00
(iv) administration for an evaluation $203.00
(b) giving advice for an evaluation $203.00
(c) holding meetings for an evaluation $203.00
Eligibility Certificate Fee
Individuals or corporations seeking a bookmaker’s licence in Queensland are required to first seek an eligibility certificate in accordance with the Racing Act 2002. Application fee:
• Individual $1,959
• Organisation $5,630

 

Fee Description	Application Fee
Application for a Liquor Licence	Commercial Hotel $5,155 Commercial Special Facility $5,155 Commercial Other $1,031 Community Club $2,286 Community Other $516
Application for Transfer of Liquor Licence	$259
Application for Registration of Financial Interest	$68
Application for a Community Liquor Permit	$52 per day
Application for New Restricted Liquor Permit	Fee is for each 3 month period: (i) Sale of liquor not more than 10 hours / week - $93 (ii) More than 10 but less than 25 hours / week - $180
Application for Approved Extended Trading Hours	$155 PLEASE NOTE: From 16 September 2009, a 12 month moratorium applies to new applications to extend trading hours beyond midnight. More information.
Application for One-Off Extended Hours Permit	$52 per day
Application for Renewal of Extended Hours Permit to Trade Beyond 3.00am	$52
Application for Commercial Public Event Permit (one-off public event)	$516 for the first day, $52 for each additional day
Application for Commercial Public Event Permit (on a regular basis)	$68
Application for Renewal of a Restricted Liquor Permit	Fee is for each 3 month period: (i) Sale of liquor not more than 10 hours / week - $93 (ii) More than 10 but less than 25 hours / week - $180
Application for Temporary Change in Licensed Area	$52
Application for Temporary Variation of Licence	$52
Application for Catering Endorsement on Licence	$68
Application for Variation of Licence (on a permanent basis)	$155
Application for a Detached Bottle shop	$773
Application to Relocate a Detached Bottle shop	$133
Application to Transfer a Detached Bottle shop	$133
Application to Alter, Rebuild or Change the Premises	$68
Application to Change the Licensed Area	$68
Notification of Absence from Licensed Premises	Nil
Application for Temporary Authority	$68
Application for Adult entertainment Permit	To provide adult entertainment for 1 year - $1597; For one occasion - $619
Application for change of Controllers for Adult Entertainment Permit	$206
Application to extend, on a regular basis, the hours during which adult entertainment may be provided.	$155
Variation of hours during which adult entertainment may be provided for one occasion.	$52
Application to make another change to an existing permit	$201
Application for duplicate licence	$99
Application for approval as an approved manager	$376
Application to renew approval as an approved manager	$376
Application to conduct business under section 129 Interim Authority	$259
Application to change the name of the premises	$68
Application to conduct a business or supply a service on licensed premises	$68
Application to let, sublet or enter into a management agreement	$259
Application for approved sporting area (Community club licences only)	$68
Approval of a changed risk-assessed management plan (RAMP)	$68
Application for a search of the register	$29