{"id":"authorised-betting-operations-regulations-2016","name":"Authorised Betting Operations Regulations 2016","slug":"authorised-betting-operations-regulations-2016","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":235246,"registerId":"sa-authorised-betting-operations-regulations-2016-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Authorised Betting Operations Regulations 2016","content":"South Australia\nAuthorised Betting Operations Regulations 2016\nunder the Authorised Betting Operations Act 2000\n\nContents\nPart 1—Preliminary\n1\tShort title\n3\tInterpretation\n4\tMeaning of fixed‑odds betting\nPart 2—Licences\n6\tRenewal of licences under Part 3\nPart 3—Betting operations tax\n7\tInterpretation\n7A\tMeaning of net State wagering revenue\n7B\tRegistration of betting operator liable to pay betting operations tax\n7C\tLodgement of return and payment of tax\n7D\tInformation to be included in return\nPart 4—Miscellaneous\n8\tUnclaimed winnings on bets made with licensed bookmaker\n9\tUnclaimed dividends on bets made with licensed racing club\n10\tContributions payable under section 62E of Act\n11\tPrescribed agreements, arrangements or instruments\n12\tFee for approval under section 41 of Act\nLegislative history\n\nPart 1—Preliminary\n1—Short title\nThese regulations may be cited as the Authorised Betting Operations Regulations 2016.\n3—Interpretation\nIn these regulations—\nAct means the Authorised Betting Operations Act 2000;\nGST means the tax payable under the GST law;\nGST law means—\n\t(a)\tA New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; and\n\t(b)\tthe related legislation of the Commonwealth dealing with the imposition of a tax on the supply of goods, services and other things.\n4—Meaning of fixed‑odds betting\n\t(1)\tPursuant to section 91(2)(ab) of the Act, the following forms of betting on races held by licensed racing clubs, or races that are the subject of approved contingencies, are declared to be fixed‑odds betting for the purposes of the Act:\n\t(a)\tthe form of betting where a person makes a bet on a race result at starting price odds;\n\t(b)\tthe form of betting where a person makes a bet on a race result at best price odds;\n\t(c)\tthe form of betting where a person makes a bet on a race result on the basis that the amount payable on a winning bet is the amount that would be payable if the bet had been made as a totalisator bet with—\n\t(i)\tthe holder of the major betting operations licence; or\n\t(ii)\tif the holder of the major betting operations licence is not conducting off‑course totalisator betting in respect of the race, the body authorised to conduct off‑course totalisator betting on the race in the jurisdiction in which the race is held,\n(ignoring any adjustment to the totalisator dividend that would have resulted if the bet had actually been made as a totalisator bet).\n\t(2)\tIn this regulation—\nbest price odds means the odds determined—\n\t(a)\tin the case of a race held by a licensed racing club—by the betting price information service in attendance at the race or, in the absence of that service, by the club; or\n\t(b)\tin the case of any other race—by the body holding the race,\nto be the best price for the race result (the most favourable odds available on the race result at any time);\nbetting price information service means a body holding an approval under section 61(3) of the Act to communicate betting price information for races held by licensed racing clubs;\nstarting price odds means the odds determined—\n\t(a)\tin the case of a race held by a licensed racing club—by the betting price information service in attendance at the race or, in the absence of that service, by the club; or\n\t(b)\tin the case of any other race—by the body holding the race,\nto be the starting price for the race result (the odds available on the race result immediately before the start of the race).\nPart 2—Licences\n6—Renewal of licences under Part 3\n\t(1)\tAn application for renewal of a licence granted under Part 3 of the Act must be made before the date on which the licence would expire in the absence of an application for renewal but may not be made earlier than 6 months before that date.\n\t(2)\tIf the Commissioner grants an application for renewal of a licence under Part 3 of the Act, the licence will continue to have effect for a period specified by the Commissioner in granting the application.\nPart 3—Betting operations tax\n7—Interpretation\nIn this Part—\nCommissioner means the Commissioner of State Taxation.\n7A—Meaning of net State wagering revenue\n\t(1)\tFor the purposes of paragraph (b) of the definition of net State wagering revenue in section 40B of the Act, all fees and commissions associated with making bets with, or using a service provided by, a betting operator are prescribed.\n\t(2)\tFor the purposes of paragraph (d) of the definition of net State wagering revenue in section 40B of the Act, the amount of any refund of a bet made with, or using a service provided by, a betting operator by persons located in South Australia at the time of making the bet or using the service is prescribed.\n7B—Registration of betting operator liable to pay betting operations tax\n\t(1)\tA betting operator who is not already registered must apply for registration under this regulation if the betting operator is liable to pay betting operations tax in respect of a financial year under section 40D of the Act.\nMaximum penalty: $5 000.\n\t(2)\tAn application for registration must be made to the Commissioner in a manner and form approved by the Commissioner—\n\t(a)\tin the case of a betting operator who is a licensed bookmaker—within 7 days after the end of the relevant financial year; or\n\t(b)\tin the case of any other betting operator—within 7 days after the month in which the betting operator becomes liable to pay betting operations tax for the relevant financial year.\n\t(3)\tOn receiving an application under this regulation, the Commissioner must register the applicant.\n\t(4)\tThe Commissioner may cancel the registration of a betting operator if satisfied that the betting operator has ceased to pay or have a liability to pay betting operations tax as set out in subregulation (1).\n7C—Lodgement of return and payment of tax\n\t(1)\tA licensed bookmaker who is registered or required to apply for registration under this Part must, within 21 days after the end of each financial year—\n\t(a)\tlodge with the Commissioner a return setting out the bookmaker's net State wagering revenue for the relevant financial year; and\n\t(b)\tpay to the Commissioner the betting operations tax payable on that revenue (if any).\n\t(2)\tAny other betting operator who is registered or required to apply for registration under this Part must, within 21 days after the end of the month in a financial year in which the betting operator's net State wagering revenue for that financial year first exceeds $150 000 (the first month), and within 21 days after the end of each subsequent month of that financial year—\n\t(a)\tlodge with the Commissioner a return setting out—\n\t(i)\tthe betting operator's net State wagering revenue for that month; and\n\t(ii)\tthe betting operator's total net State wagering revenue for the relevant financial year; and\n\t(b)\tpay to the Commissioner any betting operations tax payable on the net State wagering revenue for that month as follows:\n\t(i)\tfor the first month—the betting operator is liable to pay betting operations tax for that month at a rate of 15% of the amount of the betting operator's total net State wagering revenue for the year to date in excess of $150 000;\n\t(ii)\tfor each subsequent month—\n\t(A)\tif there is a net loss in the betting operator's State wagering revenue—no betting operations tax is payable for that month; or\n\t(B)\tif there is a net gain in the betting operator's State wagering revenue—the betting operator is liable to pay, for that month, an amount of betting operations tax equal to—\n\t•\t15% of the amount of the betting operator's total net State wagering revenue for that month; less\n\t•\tthe amount of any overpayment of betting operations tax made by the betting operator for the financial year to date (taking into account any net loss in the betting operator's State wagering revenue that occurred in the previous month).\n\t(3)\tThe Commissioner may vary—\n\t(a)\tthe time within which a specified betting operator is required to furnish returns or pay betting operations tax; or\n\t(b)\tthe period in relation to which a specified betting operator, or betting operators of a specified class, are required to furnish returns or pay betting operations tax.\n\t(4)\tA variation made under subregulation (3)—\n\t(a)\tmay be made subject to conditions or limitations; and\n\t(b)\tmay be made, varied or revoked by notice in writing to a betting operator or by notice in the Gazette.\n7D—Information to be included in return\nA return lodged under this Part must be in a form approved by the Commissioner and contain the following information:\n\t(a)\tthe betting operator's name, address, telephone number and email address;\n\t(b)\tthe following details in respect of the net State wagering revenue for the period to which the return relates:\n\t(i)\tthe total amount of all bets made with, or using a service provided by, the betting operator by persons who were located in South Australia at the time of making the bet or using the service;\n\t(ii)\tthe total of any fees or commissions associated with making the bets or using the service;\n\t(iii)\tthe total amount of all winnings paid or payable in respect of those bets.\nPart 4—Miscellaneous\n8—Unclaimed winnings on bets made with licensed bookmaker\n\t(1)\tA licensed bookmaker must, on or before 30 September in every year, pay to the Treasurer to be credited to the Consolidated Account the amount of any unclaimed winnings on bets the outcome of which was determined during the preceding financial year.\n\t(2)\tIf a payment has been made under subregulation (1) in respect of unclaimed winnings on a bet, the Treasurer may pay the amount of the winnings from the Consolidated Account (which is appropriated to the necessary extent) to the licensed bookmaker with whom the bet was made or the person entitled to be paid the winnings if—\n\t(a)\tin the case of payment to the licensed bookmaker—the Treasurer is satisfied that the bookmaker has, since the payment to the Treasurer in respect of the bet, paid the amount of the winnings to the person entitled to be paid the winnings on the bet; and\n\t(b)\tin the case of payment to the person entitled to be paid the winnings—the Treasurer is satisfied that the person is so entitled and has not made a claim to the licensed bookmaker for payment of the winnings or has made such a claim but payment has been refused; and\n\t(c)\tin any case—\n\t(i)\tthe Treasurer has not made payment of the amount of the winnings to any other person; and\n\t(ii)\tthe Treasurer is satisfied that no other person has a valid claim to be paid the winnings.\n\t(3)\tIn this regulation—\nlicensed bookmaker includes a person who was formerly a licensed bookmaker.\n9—Unclaimed dividends on bets made with licensed racing club\nA licensed racing club must, on or before 30 September in every year, pay to the Treasurer for the credit of the Consolidated Account an amount being the sum of the amounts accruing to the club as unclaimed dividends during the preceding financial year.\n10—Contributions payable under section 62E of Act\n\t(1)\tFor the purposes of section 62E(12) of the Act, the amount that may be recovered as a debt due to the relevant racing controlling authority by an operator who conducts SA race betting operations when a contribution agreement is not in force is 20% of the gross proceeds of those betting operations.\n\t(2)\tFor the purposes of subregulation (1)—\n\t(a)\tsubject to paragraph (b), the following amounts are to be included in the calculation of gross proceeds of betting operations:\n\t(i)\tany amount (excluding GST) paid to the betting operator as a bet on an SA race;\n\t(ii)\tany amount (excluding GST) paid to the betting operator in respect of a relevant lay‑off bet made by the operator;\n\t(iii)\tany amount (excluding GST) paid to the betting operator as a fee or commission relating to a bet or an offer to make a bet on an SA race on a betting exchange operated by the operator; and\n\t(b)\tthe following amounts are not to be included in the calculation of gross proceeds of betting operations:\n\t(i)\tany amount (excluding GST) paid out by the betting operator in respect of a bet on an SA race made with the operator;\n\t(ii)\tany amount (excluding GST) paid out by the betting operator as a relevant lay-off bet.\nNote—\nIn summary, gross proceeds are calculated as the total amount received as bets, dividends on relevant lay‑off bets and commission less amounts paid out in respect of bets and relevant lay‑off bets.\n\t(3)\tFor the purposes of this regulation—\n\t(a)\ta bet is a lay‑off bet if—\n\t(i)\tit is a bet made by a betting operator with a person authorised under the law of this State, another State or a Territory of Australia to conduct betting; and\n\t(ii)\tthe bet is made by the betting operator to off‑set the operator's liability in respect of amounts paid to the betting operator as fixed‑odds bets on SA races; and\n\t(iii)\tthe bet relates to the same contingencies as the fixed‑odds bets referred to in subparagraph (ii); and\n\t(b)\ta lay‑off bet is a relevant lay‑off bet if the amount that the betting operator stands to win on the lay‑off bet and any other lay‑off bets relating to the same contingencies does not exceed the amount the betting operator stands to lose on the fixed‑odds bets in respect of which the operator's liability is off‑set.\n\t(4)\tIn this regulation—\nSA race means a race held in this State by a racing club.\n11—Prescribed agreements, arrangements or instruments\nFor the purposes of the definition of prescribed agreement, arrangement or instrument in section 81(2) of the Act, the following agreements, arrangements or instruments are prescribed:\n\t(a)\tthe Intercode Agreement, within the meaning of the Government Agreement, entered into between Racing SA Pty Limited (ACN 095 660 058), Thoroughbred Racing SA Limited (ACN 094 475 939), Harness Racing SA Limited (ACN 094 559 930) and Greyhound Racing SA Limited (ACN 094 569 525) as amended by amending deed dated 15 August 2001;\n\t(b)\tthe constitution of Racing SA Pty Limited (ACN 095 660 058) as at the commencement of this regulation;\n\t(c)\tthe constitution of Thoroughbred Racing SA Limited (ACN 094 475 939) as at the commencement of this regulation;\n\t(d)\tthe constitution of Harness Racing SA Limited (ACN 094 559 930) as at the commencement of this regulation;\n\t(e)\tthe constitution of Greyhound Racing SA Limited (ACN 094 569 525) as at the commencement of this regulation.\n12—Fee for approval under section 41 of Act\n\t(1)\tA licensee must pay to the Commissioner, before the Commissioner grants an approval of systems, procedures or equipment that the Commissioner has determined under section 41(1)(c) of the Act to be subject to that section, a fee of the amount determined by the Commissioner to be the costs incurred in respect of examination of the systems, procedures or equipment for the purpose of determining whether or not such an approval should be granted.\n\t(2)\tThe Commissioner may waive the whole or a part of a fee payable to the Commissioner under subregulation (1).\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of these regulations (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nLegislation revoked by principal regulations\nThe Authorised Betting Operations Regulations 2016 revoked the following:\nAuthorised Betting Operations Regulations 2001\nPrincipal regulations and variations\nNew entries appear in bold.\nYear\nNo\nReference\nCommencement\n2016\n203\nGazette 25.8.2016 p3465 \n25.8.2016: r 2\n2017\n127\nGazette 22.6.2017 p2341\n1.7.2017: r 2\n2017\n194\nGazette 27.6.2017 p2637\n1.7.2017: r 2\n2018\n138\nGazette 21.6.2018 p2377\n1.7.2018: r 2\n2018\n236\nGazette 29.11.2018 p4115\n1.12.2018: r 2\n2020\n92\nGazette 4.6.2020 p2895\n1.7.2020: r 2\n2020\n244\nGazette 30.7.2020 p4115\n3.12.2020: r 2\nProvisions varied\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nPt 1\n\n\nheading\ninserted by 194/2017 r 4\n1.7.2017\nr 2\nomitted under Legislation Revision and Publication Act 2002\n1.7.2017\nPt 2\n\n\nheading\ninserted by 194/2017 r 5\n1.7.2017\nr 5\ndeleted by 244/2020 r 4\n3.12.2020\nr 6\n\n\nr 6(2)\nvaried by 236/2018 r 4\n1.12.2018\nr 7\ndeleted by 194/2017 r 6\n1.7.2017\nPt 3\ninserted by 194/2017 r 6\n1.7.2017\nPt 4\n\n\nheading\ninserted by 194/2017 r 7\n1.7.2017\nr 12 before deletion by 236/2018\n\n\nr 12(1)\nvaried by 138/2018 r 4\n1.7.2018\nr 12\ndeleted by 236/2018 r 5\n1.12.2018\nr 12\ninserted by 92/2020 r 4\n1.7.2020\nSch 1\nsubstituted by 127/2017 r 4\n1.7.2017\n\nsubstituted by 138/2018 r 5\n1.7.2018\n\ndeleted by 236/2018 r 6\n1.12.2018\nSch 2\nomitted under Legislation Revision and Publication Act 2002\n1.7.2017\nHistorical versions\n1.7.2017\n\n1.7.2018\n\n1.12.2018\n\n1.7.2020\n\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulations' scope expanded after enactment. Legislative history shows Part 3 (betting operations tax and related registration/return rules) was inserted by r 6 of 194/2017 (commencing 1.7.2017), and several provisions and fee/approval rules have been varied or reinserted in later amending instruments. These amendments introduced new tax/reporting obligations and adjusted administrative discretions and fee arrangements."},"complexity_factors":["Detailed tax calculation rules with a $150,000 year‑to‑date threshold and monthly carry‑forward adjustments (reg 7C)","Numerous definitional prescriptions for net State wagering revenue including fees, commissions and refunds (reg 7A) that affect taxable base","Different registration and reporting timing rules for licensed bookmakers versus other operators, with non‑compliance penalties (reg 7B, 7C)","Discretionary powers for the Commissioner to set forms, vary reporting/payment periods, waive fees or cancel registrations (regs 7B(3)–(4), 7C(3)–(4), 12)","Prescribed treatment of unclaimed winnings/dividends and detailed conditions for Treasurer reimbursements (regs 8–9)","Complex calculation of recoverable contributions (20% of gross proceeds) with included/excluded items and lay‑off bet rules (reg 10)"],"plain_english_summary":"These regulations set how authorised betting operators in South Australia are licensed, registered, taxed and required to report wagering activity, and direct unclaimed betting funds to the Consolidated Account. They define what counts as fixed‑odds betting and what components make up \"net State wagering revenue,\" require registration and periodic returns from operators, and give the Commissioner authority over timing, forms and fees (see regs 4, 7A–7D, 8–9, 12). Operators pay tax and compliance costs; the Commissioner decides procedural detail and may vary obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":true,"description":"The original 2001 regulations appear to have been substantially expanded. The legislative history shows Part 3 (Betting operations tax) was entirely inserted in 2017, representing a major expansion from the original scope. The tax provisions now dominate the instrument, with complex monthly reporting requirements and calculations that go well beyond simple licensing administration. Additionally, regulation 12 was deleted and reinserted in 2020, suggesting ongoing refinement of the regulatory framework beyond its original betting operations focus."},"complexity_factors":["Nested conditional logic in tax calculation rules (regulation 7C(2)) with monthly calculations, thresholds, and carry-forward of losses","Cross-references to the Authorised Betting Operations Act 2000 throughout (sections 40B, 40D, 41, 61, 62E, 81, 91)","Multiple defined terms across different Parts (some Part-specific like 'Commissioner' in Part 3, some general)","Complex mathematical formula for betting operations tax with tiered thresholds ($150,000 exemption) and monthly reconciliation","Technical definitions for betting types including 'lay-off bets' and 'relevant lay-off bets' with four-part test (regulation 10(3))","Prescribed agreements clause referencing specific corporate entities by ACN and dated deeds","Dual registration and reporting timelines (annual for bookmakers vs monthly for other operators)"],"plain_english_summary":"This is a South Australian law that sets out the rules for legal betting operations in the state. It covers four main areas:\n\n**1. What counts as 'fixed-odds betting'**\nThe regulations define specific types of horse and dog race betting where the payout is determined at the time the bet is placed (rather than sharing a pool with other bettors). This includes betting at 'starting price' (odds at race start) or 'best price' (most favourable odds available).\n\n**2. Licence renewals**\nBetting operators must apply to renew their licences before they expire, but no earlier than 6 months before expiry. The Commissioner decides how long the renewed licence lasts.\n\n**3. Betting operations tax**\nThis is the most substantial part. Betting operators must pay tax on their South Australian revenue:\n- **Licensed bookmakers** pay annually within 21 days after the financial year ends.\n- **Other operators** (like online betting companies) must register and pay monthly once their annual revenue exceeds $150,000. They pay 15% on revenue above that threshold.\n- Operators must lodge detailed returns showing bets taken from SA customers, fees charged, and winnings paid out.\n- The Commissioner can vary these timeframes.\n\n**4. Unclaimed winnings and racing industry contributions**\n- Bookmakers and racing clubs must hand over unclaimed winnings to the Treasurer each year (by 30 September). Winners can later claim this money back from the government.\n- When betting operators don't have agreements with racing authorities, they must pay 20% of their gross proceeds from SA races to the relevant racing body.\n- Specific racing industry agreements and constitutions are formally recognised.\n- The Commissioner can charge fees for examining betting systems and equipment before approval.\n\n**Who it affects:** Licensed bookmakers, online betting operators, racing clubs, and the racing industry bodies (Thoroughbred, Harness, and Greyhound racing).\n\n**Why it matters:** It ensures betting operators pay tax on their South Australian business, protects punters' unclaimed winnings, and ensures racing bodies receive contributions from betting on their races."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not accessible. The URL provided returned a Page Not Found error, meaning no content was available for analysis."},"complexity_factors":["No legislative text was provided — only a website error page was supplied","Cannot assess complexity without the actual content of the Regulations","Score of 1 reflects the absence of analysable material, not simplicity of the underlying law"],"plain_english_summary":"This missing instrument would set detailed regulatory rules for authorised betting operations in South Australia, shaping how licensed bookmakers and wagering services must operate and comply. It matters to licensed operators, bettors who use regulated services, and regulators enforcing standards, record‑keeping, fees and penalties — but the actual text is unavailable, so no definitive legal detail can be given."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/authorised-betting-operations-regulations-2016","history":"/api/acts/authorised-betting-operations-regulations-2016/history","analysis":"/api/acts/authorised-betting-operations-regulations-2016/analysis","conflicts":"/api/acts/authorised-betting-operations-regulations-2016/conflicts","importantCases":"/api/acts/authorised-betting-operations-regulations-2016/important-cases","documents":"/api/acts/authorised-betting-operations-regulations-2016/documents"}}