Australia

Australia Online Gaming Fees - With the exception of betting, application fees and licence fees for gambling licences in Australia are largely negotiable as part of a competitive process to secure a monopolistic licence. As such, there are generally no prescribed fees which can be provided as guidance for the purposes of the Australian chapter, unlike various other international jurisdictions. An overview of licence fees payable by a Northern Territory corporate bookmaker or betting exchange to the Northern Territory Wagering Commission (NTWC) are set out in the betting sub-section. The application fee payable for a Northern Territory sports bookmaking licence is currently AU$29,800 being 20,000 revenue units at the 2026-27 revenue unit value; currently $1.49. This amount is also payable on an annual renewal. In addition, wagering tax (calculated at 5% of net profits subject to a cap of $2,900,000) and a recently introduced racing and wagering levy (calculated as 0.05% of revenue less certain allowable deductions). Successful applicants will also be required to provide a bank guarantee of $250,000 to secure amounts owing to customers and the Territory. Retail wagering operators, Corporate Bookmaker Licence holders and on-course bookmakers are also required to pay race field fees/product fees to race controlling bodies and sports controlling bodies, respectively, in relation to bets taken on their product. These fees are generally a percentage of turnover, or the greater of a percentage of turnover and gross margin and depend upon the relevant product. The fees payable for a major retail licences are entirely negotiable as part of a competitive licence process for monopolistic licences. Skill games: Some jurisdictions maintain interactive gaming licensing regimes that may apply to a product which is entirely skill based with no element of chance. Application fees can range from zero to almost AU$100,000 for the licence, with ongoing annual fees and taxes that attach. Software/B2B: Application fees in respect of software (mainly for listing on the roll of manufacturers) vary across the States and Territories however the amount is often immaterial (for example, the fee payable in Victoria is approximately AU$3,172.80) Application fees | Victorian Gambling and Casino Control Commission (vgccc.vic.gov.au). Australia Online Gambling Taxes The state and/or territory taxes which apply to gambling products depend upon the relevant licence under which the product is being offered, the type of product and also the jurisdiction in which the product is offered. Each of these are covered in the sub-sections below. Betting: Major retail betting licences are infrequently available and are monopolistic. As such, an applicant must generally apply for a sports bookmaker licence issued in the Northern Territory or other licensing jurisdiction in order to offer online wagering products in all States and Territories. It is also possible to apply for an on-course licence issued by a principal racing authority, with approval to operate over the internet and telephone. Given that new entrants to Australia typically apply for a Northern Territory licence, we have confined the overview below to the taxes payable by that licensee. NT wagering tax rates (as opposed to corporate tax on profits) applicable to a Corporate Bookmaker Licence holder are as follows. Sports bookmakers are subject to a tax at a rate of 5% of gross profit for the preceding calendar month, calculated as the total amount of wagers made with the bookmaker during the month less the total amount paid by the bookmaker in respect of those wagers.. There is a combined annual cap on NT taxes payable, which is 2,000,000 revenue units. From 1 July 2026, one revenue unit is currently equivalent to A$1.49, with the total cap therefore being A$2,980,000. Point of Consumption Tax (POCT) With the exception of NT (where alternative betting taxes still apply to licence holders), all Australian states (and the Australian Capital Territory) have introduced a Point of Consumption Tax (POCT) in respect of bets placed by their residents (which is payable by the relevant bookmaker irrespective of the location of the bookmaker). This is a departure from the previous “point of supply” regime, under which states and territories derived no betting tax revenue from NT sports bookmakers and other licensed betting operators taking bets online in the relevant jurisdiction. The POCT for Victoria is currently levied at 15% of “net wagering revenue” exceeding a threshold of A$1,000,000 in respect of all bets placed by Victorian residents (as applicable) through the relevant bookmaker. The POCT for New South Wales is similarly levied at 15% on “net wagering revenue” exceeding an annual threshold of A$1,000,000 in respect of all bets placed by NSW residents (as applicable) through the relevant bookmaker. In relation to Queensland, the POCT rate is effectively levied at 20%, with a threshold of A$300,000. In relation to the Australian Capital Territory, the POCT rate has recently been increased to 25%, with a threshold of A$150,000. South Australia, Western Australia and Tasmania each presently impose a 15% point-of-consumption or equivalent betting tax subject to the applicable jurisdiction-specific thresholds and calculation methodologies. The various POCT regimes calculate ‘net wagering revenue” differently. The Northern Territory does not impose an equivalent point-of-consumption tax. Instead, sports bookmaker and betting exchange licensees are subject to both the wagering tax set out above and a Racing and Wagering Fund levy. For sports bookmakers, the levy is calculated at 0.05% of wagers made during the relevant month less amounts paid out on those wagers, excluding free or bonus wagers. For betting exchange licensees, the levy is calculated at 0.05% of commissions retained or received. Approved deductions may be available for qualifying donations or sponsorships to Territory community organisations, up to A$250,000 per year. Casino: Online casino product is illegal under the IGA. In a land-based context, state and territory taxation on casinos is determined on a case-by-case basis (typically during negotiations with the relevant state or territory government at the time). By way of example, putting aside a federal company tax of either 25% or 30% on profits and a goods and services tax (GST) of 10% on gross revenue, the sole casino licensee in Victoria, Crown Melbourne, paid a multi-million-dollar licence fee to the state for the right to operate the only casino. In addition, that licensee currently pays the state a tax of 21.25% of its gross gaming revenue from table games while gaming machine revenue is subject to progressive rates based on average monthly revenue per machine, which can range from 0-60.67%., Commission-based players’ gaming revenue is taxed at 9%. A 1% community benefit levy also applies to total gaming revenue. The sole casino licensee also pays a tax of 9% on commission-based players (formerly termed ‘high roller’ gaming revenue), together with a 1% community benefit payment. Finally, the sole casino licensee pays an additional casino ‘super tax’ based on gross gaming revenue, which increases depending upon gaming revenue levels, with a maximum tax payable of 20%. The relevant taxation amounts are reduced by the GST paid by the casino licensee in relation to these services. {Should be scored as Green / low – can VAT/GST be enforced against unlicensed operators?} Lottery: Lotteries are subject to relatively high State and Territory taxation rates. For example, in the key States of Vic, NSW and Qld, respectively, the rates are 79.40% of player loss where GST is payable and 90% of player loss where GST is not payable, 76.918% of player loss (player subscriptions net of prize liability) less GST payable on subscriptions and sales commissions and 73.48% of monthly gross revenue for declared lotteries (with lower rates for instant scratch-its and soccer pools). By contrast, taxation of keno across the same three key States is 24.24% of player loss, 8.91% of player loss (increasing to 14.91% where player loss exceeds AUS $86.5 million) and 29.40% of monthly gross revenue after deducting any casino commissions. Various States also set minimum player returns. Where an operator is licensed through the Northern Territory as the holder of an internet gaming licence, then the tax rate is set at a minimum of 50%. Software/B2B: There are no specific gambling taxes levied on software or B2B service providers. Operations with an establishment in the jurisdiction will be subject to local income and other business taxes in addition to GST. As offshore B2B providers provide digital products, they may also need to register and pay GST depending on whether they meet various thresholds. Please see the following link for more information: https://www.ato.gov.au/business/international-tax-for-business/gst-on-imported-services-and-digital-products/

Australia Online Gambling Marketing - Australia has Commonwealth, State and Territory legislation which applies to the advertising of gambling products offline and online. The Commonwealth legislation applicable to all advertising is the Competition and Consumer Act 2010 (Cth) (CCA), with the Interactive Gambling Act 2001 (Cth) (IGA) applicable to specific gambling advertising which is broadcast on television, radio and over the internet (generally during live sport). The CCA is enforced by the Australian Competition and Consumer Commission (ACCC), which is Australia’s competition regulator. Included in this is the Australian consumer law, which sets out consumer rights that are called consumer guarantees. Consumers have certain rights under the CCA, including a right to compensation for damages and loss. From a gambling perspective, the ACCC monitors compliance by gambling service providers with their obligations under the CCA, including gambling advertising (to ensure the consumer is not being treated unconscionably or unfairly, in breach of the CCA). It also takes appropriate enforcement action where it deems necessary. The IGA is enforced by the Australian Communications and Media Authority (ACMA). The ACMA is the body responsible for media and communications regulation throughout Australia, including monitoring and enforcing the regulation of gambling online and over the telephone (referred to as the interactive gambling laws). Australia’s Federal interactive gambling laws prohibit certain activities, such as: Online casinos, slot machines and poker; Online wagering services that accept ‘in-play’ betting on live sports events; Online wagering services provided without a licence issued by an Australian State or Territory; Online instant lotteries; and Providing or facilitating the provision of credit by certain interactive wagering service providers to their customers. The advertising of all of these forms of services is expressly prohibited. The ACMA has the power to, amongst other things, instigate civil proceedings in Australia, notify border protection agencies of the names of directors/principals of offending illegal offshore operators (who may then be placed on a ‘movement alert list’ thereby disrupting any travel to Australia) and liaise with foreign regulators to stop alleged offenders. In addition to the CCA and IGA, there are a range of State and Territory laws which apply to gambling advertising, as more fully set out in the sub-sections which follow. An overview of the relevant regulators is set out in the enforcement section. Advertising of online gambling services is prevalent in Australia via all mediums, including television, print, stadia and racecourses and via social and other digital mediums. Some forms of advertising are specifically prohibited, particularly the offering of inducements to open betting accounts and, in some states, the offering of particular types of inducements to gamble. Operators must employ geo-targeting technologies to ensure that these types of advertisement are not served to customers in the prohibited jurisdictions (e.g. New South Wales). We note that there are also prohibitions in some jurisdictions about the physical location of billboard style advertising on public infrastructure and so campaign planning needs to be approached with caution and awareness of the requirements of the fragmented regulatory framework. Direct marketing to existing customers is generally permissible provided that the operator maintains the consent to send such communications. Recent developments in the law have meant that it is necessary to hold “express” consent to market although there is some variability in the marketplace as to how such consent is obtained. In addition to Commonwealth, State and Territory laws, there are also various codes that apply to gambling advertising. All forms of advertising are covered by the Australian Association of National Advertisers Code of Ethics (AANA) and the AANA Wagering Advertising & Marketing Communication Code. There are also broadcast industry codes, which include Free TV and the Australian Subscription Television and Commercial Radio Australia codes. A copy of each of the codes is accessible through the following link: https://adstandards.com.au/codes-and-cases/codes/ By comparison to betting, lotteries advertising (offline and online) is significantly less regulated. Advertising of land-based electronic gaming machines is prohibited and casino advertising is also relatively restricted. Betting: Advertising of betting products is prevalent in Australia. It has been widely reported that more than a million gambling advertisements aired on free-to-air television and radio between May 2022 and April 2023. Licensed operators are broadly able to advertise their products although it is important that they observe and comply with advertising restrictions and prohibitions addressing issues such as gambling inducements (including to open a betting account), restrictions on broadcasts around sporting events and other sensitive times, ensuring that marketing consents are current and general content obligations regarding the appropriateness of the content. Following the IGA reforms, it will become more difficult to advertise online wagering businesses given caps on numbers of ads, requirements to employ so-called “triple lock functionality” to restrict online advertising to persons who are over 18, who have not opted out of receiving gambling advertising and who are logged in. There will also be new restrictions on the use of “notable persons” to promote wagering services. A recent feature of the betting regulatory environment has been the implementation of so-called “consistent gambling messaging” requirements. The regime includes specific messaging requirements for different channels of advertising and communication to customers. In most circumstances, online wagering providers must include both a prescribed “tagline” and "call to action”, while rotating the taglines evenly throughout a 12-month period. In addition to the current marketing regimes in each state and territory, the Australian Federal government released a report following an inquiry into online gambling and its impacts on those experiencing gambling harm. As part of the report, the government handed down 31 recommendations for addressing risks associated with online gambling. Included in these recommendations was a phased ban on advertising for online gambling and a ban on all online gambling inducements and inducement advertising. The Interactive Gambling Amendment (Gambling Reform) Act 2026 (Cth) represents a significant legislative response to the advertising-related themes identified in the Report, although it does not, as of yet, implement the recommended four-phase prohibition in full. Instead, the Act introduces more targeted statutory regime governing wagering advertising. With the substantive reforms commencing on 1 January 2027. As noted above, the reforms include a prohibition on wagering advertising during live coverage of sporting events across broadcast and online content services, with restrictions applying from 15 minutes before until 5 minutes after a live sporting event between 5:00 am and 8:30 pm, together with separate overnight restrictions. Television wagering advertising is limited to no more than three advertisements in any 60-minute period between 5:00 am and 8:30 pm. Wagering advertising on radio is prohibited on school days between 8:00 am and 9:00 am and between 3:00 pm and 4:00 pm. For online services, wagering advertising may only be provided where reasonable steps are taken to prevent restricted users from accessing or receiving the content, to ensure users access the content through a registered account, and to provide users with an effective opportunity to opt out. The Act also prohibits wagering advertising at sporting venues and on players’ and officials’ uniforms, restricts the use of athletes, celebrities, social media influencers and other notable persons in wagering promotion, and prohibits the promotion of sporting odds in broadcast and datacast wagering advertising, subject to specified exceptions. Further restrictions apply to wagering advertising during children’s programming and programming likely to be viewed by children. Lottery: The following key State and Territory Acts apply to lotteries regulation, including offline and online marketing: Gambling Regulation Act 2003 (Vic); Public Lotteries Act 1996 (NSW); Lotteries Act 1997 (Qld); Lotteries Act 1964 (ACT); Lottery and Gaming Act 1936 (SA); State Lotteries Act 1966 (SA); Gaming Control Act 1993 (Tas); Gaming and Wagering Commission Act 1987 (WA); and Gaming Control Act 1993 (NT). Restrictions are in place to protect largely State and Territory based monopolistic licences, under which lottery products are promoted and sold into the various jurisdictions. With the exception of Western Australia, lotteries licences (or in the case of South Australia, a management agreement) are held by various Tabcorp entities, with each of the licensees a party to what is known as the “Bloc Agreement”, under which prize monies are pooled for liquidity and other reasons. The majority of lottery tickets are now sold online, as opposed to retail sales through newsagencies (which is the most common form of land-based sales). There are prohibitions under the various legislation which relate to the “conduct” of an unlawful lottery or gambling in the relevant jurisdiction, which generally includes promotion. Most of the legislation is quite outdated and seems to suggest that any lottery licensed outside of the relevant jurisdiction is unlawful if “conducted” inside the jurisdiction. This position has never been tested in the Australian courts and could potentially be subject to future legal challenge. Any overseas lottery promoted in Australia is unlawful (other than by a local licence holder), as a local licence is required. The potential penalty applicable under State and Territory law for a contravention of the provisions is often a monetary penalty or a period of imprisonment or both. Lottery advertising via various mediums is common in the jurisdiction but generally to a much lower scale that wagering advertising.

Australian Online Gaming Enforcement Regulating bodies Commonwealth / Federal: As stated in the General marketing section, Australia has Commonwealth, State and Territory legislation which applies to gambling. The Commonwealth legislation applicable to gambling is, primarily, the Competition and Consumer Act 2010 (Cth) (CCA), the Interactive Gambling Act 2001 (Cth) (IGA) and the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth). The CCA is enforced by the Australian Competition and Consumer Commission (ACCC), which is Australia’s competition regulator. Included in this is the Australian consumer law, which sets out consumer rights that are called consumer guarantees. Consumers have certain rights under the CCA, including a right to compensation for damages and loss. The Australian consumer law also contains prohibitions on prescribing “unfair contract terms”. From a gambling perspective, the ACCC monitors compliance by gambling service providers of their obligations under the CCA, including gambling advertising (to ensure the consumer is not being treated unconscionably or unfairly, in breach of the CCA). It also takes appropriate enforcement action where it deems necessary. The IGA, on the other hand, is enforced by the Australian Communications and Media Authority (ACMA). The ACMA is the body responsible for media and communications regulation throughout Australia, including monitoring and enforcing the regulation of gambling online and over the telephone (referred to as the interactive gambling laws). Australia’s Federal interactive gambling laws prohibit certain activities, such as the following: Online casinos, slot machines and poker; Online wagering services that accept ‘in-play’ betting on live sports events; Online wagering services provided without a licence issued by an Australian State or Territory; Online instant lotteries; and Providing or facilitating the provision of credit by certain interactive wagering service providers to their customers. The Australian Transaction Reports and Analytics Centre (AUSTRAC) is also a very important agency for gambling operators in Australia. Among other things, AUSTRAC is responsible for overseeing compliance with the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth). State and Territory: Victoria - The Victorian Gambling and Casino Control Commission (VGCCC) is Victoria’s independent gambling authority responsible for licensing and compliance. The Office of Liquor, Gaming and Racing is a division within Victoria’s Department of Justice and Regulation responsible for policy, legislation, regulation and major licensing. New South Wales - Liquor and Gaming New South Wales (L&GNSW) sits within the NSW Department of Customer Service and is responsible for policy, licensing and compliance. Separately, the Independent Liquor and Gaming Authority (ILGA) is an independent statutory decision maker responsible for a range of liquor, registered club and gaming machine regulatory functions. A number of ILGA’s routine licensing functions are delegated to L&GNSW. The NSW Independent Casino Commission (NICC) was established in late 2022 and is a statutory authority responsible for overseeing NSW casinos. Queensland - The Queensland Office of Liquor and Gaming Regulation (QOLGR) is responsible for licensing and compliance and the Office of Regulatory Policy (QORP) is responsible for policy and legislative development for the regulation of liquor, gaming and fair trading, as well as harm minimisation programs for the liquor and gambling industries. The QOLGR and QORP sit within the State’s Department of Justice and Attorney-General. Australian Capital Territory - The Gambling and Racing Commission sits within the portfolio of the Minister for Regulatory Services and is the ACT’s independent gambling authority responsible for licensing, compliance and education. South Australia - Consumer and Business Services sits within the Attorney-General’s Department and is responsible for policy, licensing and compliance in relation to betting, casinos, gaming machines and lotteries. The Lotteries Commission of South Australia sits within the Auditor General’s Department and has the primary function of promoting and conducting lotteries in South Australia. It has appointed a master agent to operate the Commission’s brands and products. Tasmania - The Tasmanian Liquor and Gaming Commission sits within the Department of Treasury and Finance and is Tasmania’s independent gambling authority responsible for licensing and compliance. Western Australia - The Western Australian Department of Racing, Gaming and Liquor sits within the portfolio of the Minister for Racing and Gaming and is responsible for policy, licensing and compliance matters. Northern Territory - The Northern Territory Wagering Commission (NTWC) is largely responsible for compliance matters and licensing. Licensing NT is responsible for licensing matters related to internet gaming. The NTWC and Licensing NT sit within the NT Department of the Attorney-General and Justice. For completeness, it is worth noting that, to a lesser extent, local government bodies in most States and Territories also regulate gambling from a local government and town planning perspective, but typically only as it relates to gaming machines and their operation within the relevant municipal district. ## Monitoring Each of the various regulators responsible for enforcement of Australian gambling laws regularly conduct monitoring activities. In addition, there have been past instances of user accounts being created and products accessed by the relevant regulator. ## Frequency Enforcement activity appears to be most frequent by the Australian Communications and Media Authority (ACMA), Liquor & Gaming NSW (L&GNSW) and the Victorian Gambling and Casino Control Commission (VGCCC). The ACMA is focused on illegal product being offered into the Australian jurisdiction and has been proactive in its strategic engagement with international regulators and adopted a robust enforcement approach. It has also focused on compliance with responsible gambling and spam laws. L&GNSW has been particularly focused on pursuing wagering operators that publish gambling advertising that it considers is in breach of state legislation since circa 2012. ## Severity Regulatory enforcement in Australia has ranged from warning notices being issued to significant penalties. Infringement of gambling regulatory obligations will typically constitute criminal offences by the corporate entity and, in particularly serious circumstances, can extend to directors, officers and senior management. Penalties, particularly those available to the ACMA, can be severe. The penalties ACMA can impose for IGA breaches are: - Fines that, depending on the breach, can be $2.475 million for individuals or $12.375 million for corporations each day the operator is in breach; - A referral to Australian border protection agencies for inclusion on the movement alert list, which may disrupt future travel to Australia; - Notifying the Australian Federal Police for possible further action; - Requesting Internet Service Providers (ISPs) to block access to the illegal gambling websites in Australia; - Publishing on their website the fact that they have issued a warning notice to an operator; - and contacting other regulators (but locally in Australia, as well as overseas regulators) informing them of any contravention and the issuance of a warning notice. The ACMA’s powers are set to expand from 1 January 2027. AUSTRAC have also been active in pursuing non-compliance in the gambling sector, particularly in relation to casinos and online wagering operators of late. ## Betting Specific In general, a large proportion of enforcement by local regulators in relation to betting concerns contraventions has involved: local bookmakers infringing advertising laws (particularly in New South Wales and Victoria), the measures introduced by the National Consumer Protection Framework (including BetStop) and offshore operators and others, where there is the illegal offering of products into Australia. In relation to the former, the largest ever fine for a contravention by a bookmaker of NSW laws relating to the prohibition on offering incentives to open a betting account (in the form of enhanced odds) is now AU$210,000 (see https://www.liquorandgaming.nsw.gov.au/news-and-media/record-fine-for-wagering-company-betr-over-gambling-advertisements for more information). L&GNSW advised in August 2023 that it had issued A$1.1 million in fines to online bookmakers since 2016 for illegal gambling advertisements. In relation to the latter, the ACMA has demonstrated that where an illegal gambling product is offered into Australia they will typically serve warning notices and take other action (including referring matters to the Australian Federal Police). They have also become more proactive in engagement with international regulators and regularly issue notices to Internet Service Providers to block offending sites. The focus to date in relation to illegal offshore gambling appears to have been largely in relation to casino products, with offshore betting operators in regulated jurisdictions typically applying geo-blocking to Australia given the value of their licences and the need to ensure full regulatory compliance. More recently, the ACMA took action against the operator of Polymarket, alleging that the service constituted an illegal gambling service if offered to Australians without a licence. In addition, local regulators have also been known to target bookmakers which allow local customers to open an account and place a bet after they have self-excluded (voluntarily banned themselves) from that provider. One such example is in the Northern Territory, where the regulator ordered an operator to provide a full refund to a customer who was allowed to open an account, despite being self-excluded, and bet approximately $150,000 (see the following link for more information https://www.abc.net.au/news/2020-06-16/sportsbet-made-to-refund-customer-who-was-on-self-exclusion-list/12357082). Further, the ACMA oversees the recently commenced National Self-Exclusion Register known as ‘BetStop’ which consumers can use to exclude themselves from all online and phone betting operators. Consistent with ACMA’s powers, non-compliance with BetStop can lead to formal warnings, infringement notices, civil penalty orders or injunctions from a court, or criminal prosecution. Casino Specific (also applies to Bingo and Poker) Online casino gambling is not permitted under the IGA. The ACMA monitors compliance with and enforces the interactive gambling laws. ACMA has the power to, amongst other things, instigate civil proceedings in Australia, notify border protection agencies of the names of directors/principals of offending illegal offshore operators (who may then be placed on a ‘movement alert list’ thereby disrupting any travel to Australia) and liaise with foreign regulators to stop alleged offenders. The ACMA has recently demonstrated that where illegal gambling product is offered in Australia they will serve warning notices and take other action (including referring matters to the Australian Federal Police). They will also issue notices to Internet Service Providers to block offending sites. These are typically online casinos as this has become a key focus of ACMA. Software developers and other third parties will often receive letters from the ACMA in circumstances where the ACMA believes they are ancillary to a contravention of the IGA. As of August 2026, the ACMA reported that it has blocked up to 1,788 illegal gambling and affiliate websites since the commencement of its website-blocking program in November 2019. In the land-based casinos space, regulators have been very active in taking enforcement action against casino operators in relation to high-profile anti-money laundering, responsible gambling and general compliance failures. In 2022, the ACMA issued a formal warning to Proxous Advanced Solutions Limited for providing software used by 13 online casinos illegally offering services to Australians (https://www.acma.gov.au/articles/2022-08/software-company-proxous-warned-providing-gaming-products-illegal-online-casinos - more information )