We're responsible for administering, collecting and managing debts of gaming and wagering tax payable in NSW, on behalf of Liquor and Gaming NSW.
Find out more about COVID-19 (coronavirus) and gaming machine tax.
The taxes applied to gaming and wagering in NSW are based on:
|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.||10 per cent of the net NSW wagering revenue that exceeds the financial year threshold|
Gambling taxes are regulated under the following legislation.