• Betting Tax

    Betting tax applies to a betting operator conducting betting operations in Western Australia, regardless of where the betting operator is based in Australia. It also applies to a bet placed with a betting operator by an individual located in Western Australia at the time of placing the bet or by a body corporate whose principal place of business is located in Western Australia.

    How is betting tax calculated?

    Tax is calculated at 15% on taxable betting revenue once it exceeds the threshold of $150,000 per assessment year. See Fact Sheet 'Betting Tax' for more information about the calculation of betting tax.

    Transitional Provisions: 1 January 2019 to 30 June 2019

    • The first assessment period is the six months from 1 January to 30 June 2019.
    • The threshold amount for the first assessment period is apportioned to $75,000.
    • Monthly returns are required to be lodged in this time, and annual reconciliation will occur following this period.

    Monthly Returns

    Monthly returns are due for lodgment and payment by the 28th day of the following month to which the return relates. For example, your June return is due on 28 July. Lodgment and payment is made using Revenue Online (ROL).

    A return must be lodged even if no betting revenue was received during the month.

    Penalty tax may apply if a return is not lodged and paid by the due date. See Commissioners Practices TAA 18 and TAA 20.

    An annual reconciliation will be conducted by State Revenue at the completion of an assessment period. See Fact Sheet 'Betting Tax' for more information about monthly returns and annual reconciliation.

    Who is liable?

    Betting operators are liable to pay betting tax once their Western Australian taxable betting revenue exceeds $150,000 per assessment period.

    The onus of determining where bets have been placed in Australia lies with the betting operator. The location of the person or the body corporate placing the bet should be determined at the time the bet is placed.

    Registration

    An application for registration will need to be made within 7 days after the end of the month in which the annual tax-free threshold of $150,000 is exceeded.

    For the first assessment period of 1 January to 30 June 2019, an application for registration will need be made within 7 days after the end of the month in which the apportioned tax-free threshold of $75,000 is exceeded.

    Contact Us

    For enquiries about betting tax, registration, your liability or returns, please contact the Office of State Revenue by using the online enquiry form or by telephone on 08 9262 1446.