Gaming and wagering tax

We're responsible for administering, collecting and managing debts of gaming and wagering tax payable in NSW, on behalf of Liquor and Gaming NSW.

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The Liquor and Gaming NSW taxes applied to gaming and wagering in NSW are based on:

Gambling tax rates

Type	Description	Tax applied
Totalizator	A system that allows people to bet on outcomes and distributes betting revenue to the winning bets.	Percentage of player losses – ie bets placed less payouts.
Fixed odds	An operator agrees to pay specified amounts against specified events.	Rates vary.
Public lottery	A game of chance including a game such as lotteries, keno and soccer football pool.	Rates vary.
Point of consumption	Payable on all bets made by customers who are located in NSW.	15 per cent of the net NSW wagering revenue that exceeds the financial year threshold.

Gambling taxes are regulated under the following legislation.