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Point of consumption tax

From 1 January 2019, if you're a betting service provider licensed in Australia, you must pay a point of consumption tax on all bets made by customers located in NSW at the time the bet was placed:

  • in person
  • online, or
  • by phone.

Bets include:

  • bookmaker
  • betting exchange
  • totalizator
  • lay-off bets
  • free bets.

Betting service providers include:

  • bookmakers
  • a person who operates a betting exchange
  • a person who operates a totalizator.

There are no changes to betting tax and industry funding arrangements paid by the totalizator licensee.

We administer the tax, issue assessments and reassessments, collect the tax and approve payment arrangements. If you’re dissatisfied with an assessment or decision we’ve made, you can lodge an objection or request a reassessment.

Liquor and Gaming NSW is responsible for betting service providers complying with the point of consumption tax.

Tax rates and thresholds

The tax is 10 per cent of the net NSW wagering revenue that exceeds the financial year threshold for bets placed in NSW.

DateThreshold
From 01/01/2019 to 30/06/2019 $500,000
From 01/07/2019 to 30/06/2020 $1 million

The annual threshold:

  • applies as a reducing balance from the start of the financial year
  • can't be carried over to another period.

More information

Point of consumption tax is legislated under Part 4 of the Betting Tax Act 2001.

If you have questions about the point of consumption tax, contact us.

For enquiries about compliance audits, contact Liquor and Gaming NSW.

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