• Betting Tax

    If you are a betting operator based in Australia, you may be liable for betting tax if you conduct betting operations in Western Australia. Betting tax applies to a bet placed with an operator by a person located in WA at the time that the bet was made or by a body corporate whose principal place of business is located in WA.

    Betting operators are responsible for determining where bets have been placed in Australia. The location of the person or the body corporate placing the bet should be determined at the time the bet is placed.

    Operators conducting betting operations in the Indian Ocean Territories may also be liable for betting tax.
    See details of the arrangement between Western Australia and the Commonwealth.

     

    What is the betting tax threshold?

    Betting operators are liable to pay betting tax once their WA taxable betting revenue exceeds the threshold of $150,000 per assessment year.

    For the transitional period of 1 January 2019 to 30 June 2019, the threshold is $75,000.

     

    When do I have to register?

    Operators must apply to register for betting tax within 7 days after the end of the month that they exceed the threshold.

     

    How is betting tax calculated?

    Betting tax is calculated at 15% on taxable betting revenue that exceeds the threshold.

    See Fact Sheet 'Betting Tax' for more information about the calculation of betting tax.

     

    When do I lodge a return?

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

    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 betting tax is not paid by the due date. See Commissioner’s Practices TAA 18 and TAA 20.

     

    Contact Us

    If you have any questions about betting tax, please contact us by using the online enquiry form or by telephone on 08 9262 1446.