Not a tax but looks like Australia is catching up to the rest of the world and classifying video games the same way as films and we'll finally have an 18+ rating. 
And this is a good thing? How?
Because a number of games get banned in Australia since they don't fit the MA15+ classication. As an adult I'm allowed to buy snuff, X-rated porn and realistically violent movies, but not allowed to play video games with the same content. Video game sales have dropped since consumers are taking their business online and 70% of the gaming demographic are between the ages of 25 an 40 so this takes care of the majority. Parents who are too lazy to actually take any responsibility no longer have to worry about their little Johnny killing hookers in a fantasy world because many titles with the MA15+ classification will move to R18+. There is even talk of removing the MA15+ classification altogether so there are no grey lines. It's either M or R. I'm a life long gamer since the Atari 2600, Commodore 64 and 386, and have a lot of mates in the game development industry (THQ, PikPok and Krome) and trust me when I say this is a big deal.
Game developers internationally are starting to ignore having DLC content for Australian gamers since the games are banned here anyway, and since major title bans of GTAIV and Left for Dead 2 (we got watered down versions and became the joke of the world in doing so), and the latest Mortal Kombat (banned outright.If mine got found at customs I would of been fined for contraband), video game sales in Australia have gone down almost 5%. This, coupled with the strong AUD and the US game developers and publishers shutting down their Australian studios (more jobs have been terminated in this industry than the car industry in the past 18 months. Ive had friends move to NZ and USA to find work) the Australian video game industry is in a very dire state. This new rule will start to heal it.
