Betting Tax Fact Sheet
From 1 January 2019, betting operators who conduct betting operations in Western Australia may be required to pay betting tax, regardless of where the betting operator is based within Australia.
A person conducts betting operations if the person
- receives bets
- pays, negotiates or settles bets or
- operates a betting exchange.
Betting tax 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.
See more information about betting tax.
Apply to register for betting tax.