Betting Tax Fact Sheet

Fact sheet:
Betting operators who conduct betting operations in WA may be required to pay betting tax.

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.

Published

1 January 2019
Page reviewed 17 September 2019