Betting tax

Australian betting operators who conduct betting operations in Western Australia may be required to pay betting tax.

Betting tax applies to a bet placed with an operator by a person located in WA at the time that the bet was made or by a body corporate whose principal place of business is located in WA.

Betting operators are responsible for determining where bets have been placed in Australia. Determine the location of the person or the body corporate placing the bet at the time the bet is placed.

If you conduct betting operations in the Indian Ocean Territories, you may also be liable for betting tax. See details of the arrangement between Western Australia and the Commonwealth.

You must pay betting tax once your WA taxable betting revenue exceeds the threshold of $150,000 per assessment year. Betting tax is calculated at 15% on taxable betting revenue that exceeds the threshold.


Apply to register within 7 days after the end of the month that you exceed the threshold.

Lodge a return

Lodge and pay your monthly returns using Revenue Online by the 28th day of the following month to which the return relates. For example, the June return is due on 28 July.

Before lodging a return, you must agree to the Online Betting Tax terms and conditions of use.

Lodge a return even if you didn't receive any betting revenue during the month.

If you don't lodge a return and pay betting tax by the due date, we may apply penalty tax for late or non-lodgment or for late payment.

Page reviewed 19 September 2019