{"id":"betting-tax-assessment-act-2018","name":"Betting Tax Assessment Act 2018","slug":"betting-tax-assessment-act-2018","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30041,"registerId":"wa-betting-tax-assessment-act-2018-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Betting Tax Assessment Act 2018","content":"![Crest]()Western Australia\n\nBetting Tax Assessment Act 2018\n\nWestern Australia\n\nBetting Tax Assessment Act 2018\n\nContents\n\nPart 1 — Preliminary\n\n1. Short title 2\n\n2. Commencement 2\n\n3. Relationship with other Acts 2\n\n4. Terms used 2\n\n5. Betting operations 5\n\nPart 2 — Taxable betting revenue\n\n6. References to WA bets 6\n\n7. Taxable betting revenue 6\n\n8. Particular payments excluded in working out eligible payments 7\n\n9. Betting revenue: WA betting exchange bets 9\n\n10. Betting revenue and eligible payments: WA pooled bets 9\n\n11. Betting revenue and eligible payments: WA general bets 10\n\n12. Amount of bets generally 10\n\n13. Free components 11\n\n14. Betting operator to identify location of individual or principal place of business 11\n\nPart 3 — Liability and assessment\n\n15. Betting tax payable on taxable betting revenue 13\n\n16. Time for payment of betting tax 13\n\n17. Betting operator liable to pay betting tax 13\n\n18. Annual reconciliation 14\n\nPart 4 — Registration and returns\n\n19. Application for registration 16\n\n20. Registration 16\n\n21. Cancellation of registration 16\n\n22. Returns 17\n\n23. Exemption from lodging monthly returns 17\n\nPart 5 — Miscellaneous\n\n24. Arrangements for avoidance may be disregarded 19\n\n25. Keeping records 20\n\n26. Regulations 21\n\nPart 6 — Transitional provisions\n\n27. First assessment period and threshold amount 22\n\n28. Betting revenue relating to bets placed before 1 January 2019 22\n\n29. Eligible payments relating to bets placed before 1 January 2019 22\n\nPart 7 — Repeals\n\n30. *Bookmakers Betting Levy Act 1954* repealed 23\n\n31. *Racing and Wagering Western Australia Tax Act 2003* repealed 23\n\nPart 8 — Other Acts amended\n\nDivision 1 — Amendments commencing on 1 January 2019\n\nSubdivision 1 — *Betting Control Act 1954* amended\n\n32. Act amended 24\n\n33. Section 27E amended 24\n\n34. Part 6 inserted 24\n\nPart 6 — Transitional provisions for *Betting Tax Assessment Act 2018*\n\n34. Application of s. 14, 15 and 16 on or after 1 January 2019 24\n\n35. Application of s. 18A on or after 1 January 2019 25\n\nSubdivision 2 — *Racing and Wagering Western Australia Act 2003* amended\n\n35. Act amended 25\n\n36. Section 68 amended 25\n\n37. Section 77 amended 25\n\n38. Section 102 amended 25\n\n39. Section 106 amended 26\n\n40. Section 107B inserted 26\n\n107B. Allocation and distribution of proportion of funds from betting tax 26\n\n41. Part 9 inserted 27\n\nPart 9 — Transitional provisions for *Betting Tax Assessment Act 2018*\n\n123. Application of s. 102 on or after 1 January 2019 27\n\n124. Application of s. 107 on or after 1 January 2019 27\n\nSubdivision 3 — *Racing and Wagering Western Australia Tax Act 2003* amended\n\n42. Act amended 27\n\n43. Section 3 amended 28\n\nSubdivision 4 — *Taxation Administration Act 2003* amended\n\n44. Act amended 28\n\n45. Section 3 amended 28\n\n46. Section 17 amended 28\n\n47. Section 114 amended 28\n\nDivision 2 — Amendments commencing on proclamation\n\nSubdivision 1 — *Betting Control Act 1954* amended\n\n48. Act amended 29\n\n49. Long title amended 29\n\n50. Section 4 amended 29\n\n51. Section 11E amended 30\n\n52. Section 12 amended 30\n\n53. Section 13 amended 30\n\n54. Section 14A amended 31\n\n55. Sections 14B to 16 deleted 31\n\n56. Section 17 amended 32\n\n57. Section 17A amended 32\n\n58. Sections 18 and 18A deleted 32\n\n59. Section 18B amended 33\n\n60. Section 19 deleted 34\n\n61. Section 33 amended 35\n\n62. Part 6 deleted 35\n\nSubdivision 2 — *Gaming and Wagering Commission Act 1987* amended\n\n63. Act amended 35\n\n64. Section 7 amended 35\n\n65. Section 9 amended 35\n\n66. Section 110A amended 35\n\nSubdivision 3 — *Racing and Wagering Western Australia Act 2003* amended\n\n67. Act amended 36\n\n68. Section 68 amended 36\n\n69. Section 77 amended 36\n\n70. Section 102 deleted 36\n\n71. Section 105 deleted 36\n\n72. Section 106 amended 36\n\n73. Section 107 deleted 36\n\n74. Section 114 deleted 37\n\n75. Part 9 deleted 37\n\nSubdivision 4 — *Racing Penalties (Appeals) Act 1990* amended\n\n76. Act amended 37\n\n77. Section 24 amended 37\n\nNotes\n\nCompilation table 38\n\nDefined terms\n\n  \n\n![]()Western Australia\n\nBetting Tax Assessment Act 2018\n\nAn Act —\n\n- relating to the assessment and collection of tax on taxable betting revenue; and\n- to repeal the *Bookmakers Betting Levy Act 1954* and the *Racing and Wagering Western Australia Tax Act 2003*; and\n- to make consequential and other amendments to various Acts.\n\n\nThe Parliament of Western Australia enacts as follows:\n\n## Part 1 — Preliminary\n\n##### 1. Short title\n\nThis is the *Betting Tax Assessment Act 2018*.\n\n##### 2. Commencement\n\nThis Act comes into operation as follows —\n\n(a) Part 1 — on the day on which this Act receives the Royal Assent;\n\n(b) Part 7 and Part 8 Division 2 — on a day fixed by proclamation;\n\n(c) the rest of the Act — on 1 January 2019.\n\n##### 3. Relationship with other Acts\n\n(1) The *Betting Tax Act 2018* and the *Taxation Administration Act 2003* are to be read with this Act as if they formed a single Act.\n\n(2) A term has the same meaning in this Act as it has in the *Taxation Administration Act 2003* unless the contrary intention appears in this Act.\n\n##### 4. Terms used\n\nIn this Act —\n\nassessment period means each financial year beginning on or after 1 July 2019;\n\nbet does not include a bet that is part of —\n\n(a) a permitted amusement with prizes, permitted bingo, permitted gaming, a permitted lottery or permitted two‑up as those terms are defined in the *Gaming and Wagering Commission Act 1987* section 3(1); or\n\n(b) a lottery conducted under the *Lotteries Commission Act 1990*; or\n\n(c) a game conducted or played in a casino as defined in the *Casino Control Act 1984* section 3(1); or\n\n(d) an interstate game; or\n\n(e) another game or lottery, similar to a game or lottery mentioned in paragraph (a), (b), (c) or (d), that is prescribed;\n\nbetting exchange —\n\n(a) means a facility, electronic or otherwise, that enables a person —\n\n(i) to place or accept, through the operator of the facility, a bet with another person; or\n\n(ii) to place with the operator of the facility a bet that, on acceptance, is matched with an opposing bet placed with and accepted by the operator;\n\nbut\n\n(b) does not include a facility, electronic or otherwise, that enables a person to place a bet only with a betting operator;\n\nbetting exchange bet means a bet placed or accepted by means of a betting exchange;\n\nbetting operations has the meaning given in section 5;\n\nbetting operator means a person who —\n\n(a) is authorised, under a licence or other authority under a law of this State, another State or the Commonwealth, to conduct betting operations from a place in Australia; or\n\n(b) under a law of this State, another State or the Commonwealth, is exempt from the authorisation requirements that would otherwise apply for conducting betting operations from a place in Australia;\n\nbetting revenue has the meaning given in section 7(2);\n\nbetting tax means the tax imposed by the *Betting Tax Act 2018* section 4;\n\nbetting tax rate means the rate of betting tax imposed by the *Betting Tax Act 2018* section 4;\n\neligible payments has the meaning given in section 7(3);\n\nfree component means an amount, used to place all or part of a bet or as consideration for, or in relation to, all or part of a bet, that —\n\n(a) is provided to the person placing the bet by the betting operator with whom the bet is placed; and\n\n(b) is not immediately redeemable by the person for cash;\n\ngeneral bet means a bet other than a betting exchange bet or a pooled bet;\n\ninterstate game means any of the following games conducted by a person under a licence or other authority under a law of another State or the Commonwealth —\n\n(a) a lottery (including a raffle) or the supply of lottery tickets (including raffle tickets);\n\n(b) a game commonly known as keno, bingo, a Calcutta sweep, lucky envelopes, two‑up or an art union;\n\n(c) a promotional game or trade promotion lottery;\n\n(d) another game or lottery that is prescribed;\n\nlay‑off bet means a bet placed with a betting operator, if the bet is placed —\n\n(a) for the purpose of reducing the liability of another betting operator; and\n\n(b) by that other betting operator;\n\npool means a pool of pooled bets;\n\npooled bet means a bet in a system in which —\n\n(a) all bets are placed in a pool from which a betting operator’s fee or commission is taken; and\n\n(b) dividends, prizes or winnings are paid out of the pool;\n\nprescribed means prescribed by regulations made under this Act;\n\nregistered means registered under section 20(1) or (2);\n\nreturn means a return lodged under Part 4;\n\nreturn period, in relation to a betting operator, means —\n\n(a) a month; or\n\n(b) if the betting operator is exempt under section 23 from lodging a return for each month, the period for which the betting operator is required to lodge a return;\n\ntaxable betting revenue has the meaning given in section 7(1);\n\nthreshold amount means $150 000.\n\n##### 5. Betting operations\n\nA person conducts betting operations if the person, whether in person or through an agent or a telecommunication device —\n\n(a) receives bets; or\n\n(b) pays, negotiates or settles bets; or\n\n(c) operates a betting exchange.\n\n## Part 2 — Taxable betting revenue\n\n##### 6. References to WA bets\n\n(1) A reference in this Part to a WA bet, or a WA bet of a particular type, is a reference to a bet, or a bet of that type, placed by —\n\n(a) an individual located in Western Australia at the time of placing the bet; or\n\n(b) a body corporate whose principal place of business is located in Western Australia at the time of placing the bet.\n\n(2) For the purposes of subsection (1)(a), if a betting operator complies with section 14(1), but is unable to identify the location of the individual placing the bet, the individual is taken to be located at the individual’s residential address.\n\n(3) When determining if a lay‑off bet is a WA bet under subsection (1), it does not matter whether or not the liability the betting operator seeks to reduce by placing the lay‑off bet relates to WA bets placed with the betting operator.\n\n##### 7. Taxable betting revenue\n\n(1) The taxable betting revenue of a betting operator for a period is the betting revenue of the betting operator for the period less the eligible payments of the betting operator for the period.\n\n(2) The betting revenue of a betting operator for a period is the total of —\n\n(a) the amount worked out under section 9 for the period in relation to WA betting exchange bets placed with the betting operator; and\n\n(b) the amount worked out under section 10(1) for the period in relation to WA pooled bets placed with the betting operator; and\n\n(c) the amount worked out under section 11(1) for the period in relation to WA general bets placed with the betting operator; and\n\n(d) any amounts the betting operator became entitled to retain during the period on account of unclaimed winnings in relation to WA bets; and\n\n(e) any other amounts the betting operator became entitled to receive during the period as consideration for, or in relation to, WA bets placed with the betting operator; and\n\n(f) any other amount that is prescribed for bets generally or for a bet of a particular type.\n\n(3) The eligible payments of a betting operator for a period are the total of —\n\n(a) the amount worked out under section 10(3) for the period in relation to WA pooled bets placed with the betting operator; and\n\n(b) the amount worked out under section 11(2) for the period in relation to WA general bets placed with the betting operator; and\n\n(c) any other amount that is prescribed for bets generally or for a bet of a particular type.\n\n##### 8. Particular payments excluded in working out eligible payments\n\n(1) In working out an amount mentioned in section 7(3)(a), (b) or (c) the following cannot be taken into account —\n\n(a) the provision or granting by the betting operator of any non‑cash reward, however described;\n\n(b) the payment of an amount to a person other than a person who placed a bet with the betting operator;\n\n(c) the payment of an amount that —\n\n(i) is placed at the discretion of the betting operator; or\n\n(ii) results in a person who placed a bet with the betting operator receiving an amount that is more than the amount the person is legally entitled to receive under the terms on which the bet was placed with the betting operator;\n\n(d) the payment of an amount as part of an arrangement under which —\n\n(i) the betting operator offers an opportunity for a person (a participant) to win, at no or a nominal cost to the participant, an amount by betting on the outcome of a stated event or contingency or a stated series of events or contingencies; and\n\n(ii) the total of all amounts payable by the betting operator in relation to bets placed by the participant may reasonably be expected to exceed the total of any amounts received by the betting operator for bets placed under the arrangement; and\n\n(iii) the betting operator’s primary purpose is to attract or encourage a participant to bet with the betting operator, or to promote its betting operations to a participant, beyond the arrangement;\n\n(e) the payment of any other amount that is prescribed.\n\n(2) Subsection (1)(a) does not apply to the provision or granting by the betting operator of a non‑cash reward, if —\n\n(a) the reward is the refund of a free component; and\n\n(b) the person who placed the bet is legally entitled to receive the reward under the terms on which the bet was placed with the betting operator; and\n\n(c) the reward is not given at the discretion of the betting operator.\n\n(3) Subsection (1)(b) does not apply to the payment of an amount that discharges, wholly or partly, a legal obligation of the betting operator to pay an amount in relation to a WA bet to the person who placed the bet with the betting operator.\n\n(4) In working out an amount mentioned in section 7(3)(a) or (c) the payment of an amount by the betting operator into a pool on account of a free component cannot be taken into account.\n\n##### 9. Betting revenue: WA betting exchange bets\n\nFor the purposes of section 7(2)(a), the amount is the total amount of all fees and commissions the betting operator received during the period in relation to WA betting exchange bets placed with the betting operator.\n\n##### 10. Betting revenue and eligible payments: WA pooled bets\n\n(1) For the purposes of section 7(2)(b), the amount is the total revenue from pools that the betting operator received during the period.\n\n(2) For the purposes of subsection (1), the revenue from a pool for a betting operator is the amount worked out using the formula —\n\nwhere —\n\nD is the total amount of dividends, prizes or winnings paid or payable out of the pool;\n\nT is the total amount of pooled bets in the pool;\n\nR is the total amount of refunds paid in respect of the pool;\n\nA is the total amount of WA pooled bets placed with the betting operator in the pool;\n\nW is the total amount of refunds paid in respect of WA pooled bets placed with the betting operator in the pool.\n\n(3) For the purposes of section 7(3)(a), the amount is the total of —\n\n(a) all amounts paid by the betting operator during the period into a pool; and\n\n(b) all amounts paid by the betting operator during the period to a person who placed a pooled bet with the betting operator as additional dividends, prizes or winnings to the dividends, prizes or winnings payable out of a pool.\n\n##### 11. Betting revenue and eligible payments: WA general bets\n\n(1) For the purposes of section 7(2)(c), the amount is the total amount of all WA general bets placed with the betting operator during the period.\n\n(2) For the purposes of section 7(3)(b), the amount is the total of all amounts paid by the betting operator during the period in relation to WA general bets placed with the betting operator.\n\n##### 12. Amount of bets generally\n\n(1) If all or part of a bet is placed other than in cash, the amount of the bet includes the monetary value of the non‑cash consideration comprising the bet when the bet is placed.\n\n(2) If an amount of a bet is expressed in a currency other than Australian currency, the amount is the amount expressed in Australian currency according to the buy rate of exchange reported by the Reserve Bank of Australia and applicable in Australia on —\n\n(a) the day on which the bet is placed; or\n\n(b) if the rate is not obtainable for Australia on that day — the last earlier day on which the rate was obtainable for Australia.\n\n##### 13. Free components\n\n(1) A reference in this Act to an amount paid by a betting operator is, if the amount is paid or partly paid with a free component, taken to be or include a reference to the amount of the free component.\n\n(2) If a free component is used to place all or part of a WA bet, the amount of the bet is taken to be or include the free component.\n\n(3) If a free component is used as consideration for, or in relation to, all or part of a WA bet, the consideration is taken to be or include the free component.\n\n(4) If a free component is used to place all or part of a WA bet or as consideration for, or in relation to, all or part of a WA bet, the free component is taken to be an amount received by the betting operator.\n\n(5) If a free component is used to place all or part of a betting exchange bet, any fee or commission received by the operator of the betting exchange in relation to the bet is taken to be calculated as if the free component is cash.\n\n(6) If a free component is used to place all or part of a pooled bet, the free component is taken to be an amount placed into the pool.\n\n##### 14. Betting operator to identify location of individual or principal place of business\n\n(1) A betting operator must, before accepting a bet from an individual, take all reasonable steps to identify the location of the individual at the time the bet was placed.\n\nPenalty for this subsection: a fine of $20 000.\n\n(2) A betting operator must, before accepting a bet from a body corporate, take all reasonable steps to identify the principal place of business of the body corporate at the time the bet was placed.\n\nPenalty for this subsection: a fine of $20 000.\n\n## Part 3 — Liability and assessment\n\n##### 15. Betting tax payable on taxable betting revenue\n\nBetting tax is payable, in accordance with this Act, the *Betting Tax Act 2018* and the *Taxation Administration Act 2003*, on the taxable betting revenue of a betting operator.\n\n##### 16. Time for payment of betting tax\n\nBetting tax is due for payment on the last day for lodging the return specifying the taxable betting revenue on which the betting tax is payable.\n\n##### 17. Betting operator liable to pay betting tax\n\n(1) In this section —\n\nprevious return period, in relation to another return period, means a return period that occurs before, and in the same assessment period as, the other return period.\n\n(2) A betting operator is liable to pay betting tax for a return period if —\n\n(a) the total of the taxable betting revenue of the betting operator for the return period and any previous return period exceeds the threshold amount; and\n\n(b) the amount worked out under subsection (3) is more than zero.\n\n(3) The amount of betting tax a betting operator is liable to pay for a return period is worked out using the formula —\n\n(\n\nwhere —\n\nR is the total of the taxable betting revenue of the betting operator for the return period and any previous return period;\n\nT is the threshold amount;\n\nB is the betting tax rate expressed as a decimal;\n\nP is any betting tax paid or payable by the betting operator for any previous return period.\n\n(4) The Commissioner is not required to make a refund of betting tax paid at the end of a return period, if the amount worked out under subsection (3) is less than zero.\n\n##### 18. Annual reconciliation\n\n(1) If, at the end of an assessment period, the sum of the amounts of betting tax that a betting operator is liable to pay under section 17 for the return periods in the assessment period is greater than the amount of betting tax that the betting operator is liable to pay for the assessment period, the betting operator is entitled to a refund or rebate of the difference.\n\n(2) The amount of betting tax that a betting operator is liable to pay for an assessment period is —\n\n(a) if the taxable betting revenue of the betting operator for the assessment period exceeds the threshold amount — the amount worked out under subsection (3); or\n\n(b) if the taxable betting revenue of the betting operator for the assessment period is less than or equal to the threshold amount — nil.\n\n(3) For the purposes of subsection (2)(a), the amount is worked out using the formula —\n\n(\n\nwhere —\n\nR is the taxable betting revenue of the betting operator for the assessment period;\n\nT is the threshold amount;\n\nB is the betting tax rate expressed as a decimal.\n\n(4) Subject to the *Taxation Administration Act 2003* section 17, the Commissioner must make any reassessment necessary to give effect to this section.\n\n## Part 4 — Registration and returns\n\n##### 19. Application for registration\n\n(1) A betting operator who is not registered must, in accordance with subsection (2), apply to the Commissioner for registration if the taxable betting revenue of the betting operator for an assessment period exceeds the threshold amount.\n\nPenalty for this subsection: a fine of $20 000.\n\n(2) The application must be made —\n\n(a) in an approved form; and\n\n(b) within 7 days after the end of the month in which the criterion in subsection (1) is satisfied.\n\n##### 20. Registration\n\n(1) On receiving an application under section 19, the Commissioner must register the applicant if it appears to the Commissioner that the betting operator is liable to pay betting tax.\n\n(2) The Commissioner may register a betting operator, although the betting operator has not applied for registration under section 19, if it appears to the Commissioner that the betting operator is, or is likely to become, liable to pay betting tax.\n\n(3) If the Commissioner registers a betting operator, the Commissioner must give the betting operator notice of the registration.\n\n##### 21. Cancellation of registration\n\n(1) The Commissioner must cancel the registration of a person if —\n\n(a) the Commissioner is aware that the person has ceased to be a betting operator; and\n\n(b) the person has lodged all returns the person is required to lodge; and\n\n(c) the person has paid the betting tax the person is liable to pay in relation to those returns.\n\n(2) The Commissioner may cancel the registration of a person, during an assessment period, on the Commissioner’s initiative or on the application of the person, if —\n\n(a) the Commissioner is satisfied that the taxable betting revenue of the person for the assessment period will not exceed the threshold amount; and\n\n(b) the person has lodged all returns the person is required to lodge; and\n\n(c) the person has paid the betting tax the person is liable to pay in relation to those returns.\n\n(3) As soon as practicable after cancelling the registration of a person, the Commissioner must give the person a notice stating —\n\n(a) that the registration has been cancelled; and\n\n(b) the day on which the registration was cancelled.\n\n##### 22. Returns\n\n(1) A betting operator who is registered or required to apply for registration must, in accordance with subsection (2), lodge a return for each month specifying the taxable betting revenue of the betting operator for the month.\n\nPenalty for this subsection: a fine of $5 000.\n\n(2) The betting operator must lodge the return —\n\n(a) in an approved form; and\n\n(b) within 28 days after the end of the month or within any further period allowed by the Commissioner.\n\n##### 23. Exemption from lodging monthly returns\n\n(1) The Commissioner may, on the Commissioner’s initiative or on the application of a betting operator, by notice given to the betting operator, exempt the betting operator from the requirement to lodge a return for each month.\n\n(2) The notice —\n\n(a) must include a condition requiring the betting operator to lodge a return for each period stated in the notice specifying the taxable betting revenue of the betting operator for that period; and\n\n(b) must include a condition requiring the betting operator to lodge the return within a period stated in the notice; and\n\n(c) may include any other condition the Commissioner considers appropriate.\n\n(3) An exemption continues in force until it is revoked.\n\n(4) The Commissioner may amend or revoke an exemption by giving the betting operator notice of the amendment or revocation.\n\n(5) An exemption does not exempt the betting operator from any liability to pay betting tax, even if it has the effect of postponing the time for payment of betting tax.\n\n(6) A betting operator who is given an exemption must lodge returns in accordance with the conditions included in the notice.\n\nPenalty for this subsection: a fine of $5 000.\n\n## Part 5 — Miscellaneous\n\n##### 24. Arrangements for avoidance may be disregarded\n\n(1) This section applies if a person enters into an agreement, transaction or arrangement, whether in writing or otherwise, that has the effect of reducing, postponing or avoiding the liability of any person to the assessment, imposition or payment of betting tax or penalty tax.\n\n(2) The Commissioner may do either or both of the following —\n\n(a) decide to disregard the agreement, transaction or arrangement for 1 or more periods;\n\n(b) decide 1 or more of the matters mentioned in subsection (3).\n\n(3) The matters are the following —\n\n(a) that the betting revenue of a betting operator for a particular period is taken to include an additional amount;\n\n(b) that an amount included in the eligible payments of a betting operator for a particular period is to be disregarded;\n\n(c) that, because of a decision made in respect of a matter mentioned in paragraph (a) or (b), the taxable betting revenue of a betting operator for a particular period is taken to include an additional amount;\n\n(d) that a bet placed with a betting operator —\n\n(i) is taken to have been placed by a person other than the person who purportedly placed the bet or at a place other than the place where the bet was purportedly placed; and\n\n(ii) if applicable, is a WA bet within the meaning of section 6 for the purpose of working out the taxable betting revenue of the betting operator for a particular period;\n\n(e) that —\n\n(i) a party to the agreement, transaction or arrangement is taken to be a betting operator; and\n\n(ii) a payment placed in respect of the agreement, transaction or arrangement is taken to be taxable betting revenue of the party for a particular period.\n\n(4) If the Commissioner makes a decision under subsection (2) about a betting operator or another party to the agreement, transaction or arrangement, the Commissioner must give the betting operator or party a notice that states the decision and the reasons for the decision.\n\n##### 25. Keeping records\n\n(1) A betting operator who is registered or required to apply for registration must keep —\n\n(a) the records that are prescribed for the purposes of this section (if any); and\n\n(b) any other records necessary to enable the Commissioner to determine the betting operator’s liability to pay betting tax.\n\nPenalty for this subsection: a fine of $20 000.\n\n(2) Despite the *Taxation Administration Act 2003* section 87, the betting operator must retain the records for at least 5 years, or for any longer period that is prescribed, after the bet to which the records relate is placed.\n\nPenalty for this subsection: a fine of $20 000.\n\n(3) Despite the *Taxation Administration Act 2003* section 89(1), the records may be kept in another State.\n\n(4) The betting operator must keep the records in Australia.\n\nPenalty for this subsection: a fine of $20 000.\n\n(5) The Commissioner may recover as a debt, from a betting operator, costs reasonably incurred by the Commissioner as a result of the betting operator’s failure to comply with subsection (4).\n\n##### 26. Regulations\n\n(1) The Governor may make regulations prescribing matters —\n\n(a) required or permitted by this Act to be prescribed; or\n\n(b) necessary or convenient to be prescribed for giving effect to this Act.\n\n(2) Regulations may be expressed to apply to taxable betting revenue for a period before the day on which the regulations come into operation if the application of the regulations to the taxable betting revenue would not adversely affect a person who is or may be liable to pay betting tax on the taxable betting revenue.\n\n## Part 6 — Transitional provisions\n\n##### 27. First assessment period and threshold amount\n\n(1) Despite the definition of ***assessment period*** in section 4, the first assessment period is the period beginning on 1 January 2019 and ending on 30 June 2019.\n\n(2) Despite the definition of ***threshold amount*** in section 4, the threshold amount for the first assessment period is $75 000.\n\n##### 28. Betting revenue relating to bets placed before 1 January 2019\n\nIn working out an amount mentioned in section 7(2)(d) or (f) an amount the betting operator becomes entitled to retain on account of unclaimed winnings that relate to a bet placed before 1 January 2019 cannot be taken into account.\n\n##### 29. Eligible payments relating to bets placed before 1 January 2019\n\nIn working out an amount mentioned in section 7(3)(a), (b) or (c) the payment of an amount that is made on or after 1 January 2019 and relates to a bet placed before 1 January 2019 cannot be taken into account.\n\n## Part 7 — Repeals\n\n##### 30. *Bookmakers Betting Levy Act 1954* repealed\n\nThe *Bookmakers Betting Levy Act 1954* is repealed.\n\n##### 31. *Racing and Wagering Western Australia Tax Act 2003* repealed\n\nThe *Racing and Wagering Western Australia Tax Act 2003* is repealed.\n\n## Part 8 — Other Acts amended\n\n### Division 1 — Amendments commencing on 1 January 2019\n\n#### Subdivision 1 — *Betting Control Act 1954* amended\n\n##### 32. Act amended\n\nThis Subdivision amends the *Betting Control Act 1954*.\n\n##### 33. Section 27E amended\n\nAfter section 27E(2)(a) insert:\n\n(aa) for the purpose of the Commissioner (as defined in the *Taxation Administration Act 2003* Glossary clause 1) performing the Commissioner’s functions in relation to betting tax (as defined in the *Betting Tax Assessment Act 2018* section 4); or\n\n##### 34. Part 6 inserted\n\nAfter section 33 insert:\n\nPart 6 — Transitional provisions for *Betting Tax Assessment Act 2018*\n\n34. Application of s. 14, 15 and 16 on or after 1 January 2019\n\nSections 14, 15 and 16 do not apply to or in relation to a bet made on or after 1 January 2019.\n\n35. Application of s. 18A on or after 1 January 2019\n\nSection 18A does not apply to or in relation to a race meeting conducted on or after 1 January 2019 or a bet made on or after 1 January 2019.\n\n#### Subdivision 2 — *Racing and Wagering Western Australia Act 2003* amended\n\n##### 35. Act amended\n\nThis Subdivision amends the *Racing and Wagering Western Australia Act 2003*.\n\n##### 36. Section 68 amended\n\nIn section 68(3) delete “section 107A(2).” and insert:\n\nsections 107A(2) and 107B(3).\n\n##### 37. Section 77 amended\n\nIn section 77(2)(da) delete “section 107A(2); and” and insert:\n\nsections 107A(2) and 107B(3); and\n\n##### 38. Section 102 amended\n\nIn section 102(2)(a)(ii) after “paid” insert:\n\nor payable\n\n##### 39. Section 106 amended\n\nAfter section 106(1)(g) insert:\n\n(ga) any amount of betting tax payable under the *Betting Tax Assessment Act 2018* section 15;\n\n##### 40. Section 107B inserted\n\nAfter section 107A insert:\n\n107B. Allocation and distribution of proportion of funds from betting tax\n\n(1) Each month the Treasurer must pay to RWWA an amount equal to 30% of the amount of betting tax imposed by the *Betting Tax Act 2018* section 4 that was credited to the Consolidated Account in the previous month.\n\n(2) Payments under subsection (1) must be —\n\n(a) charged to the Consolidated Account which is appropriated accordingly; and\n\n(b) credited to an account (the ***betting tax account***) maintained under section 88 for the sole purpose of dealing with those payments under this section.\n\n(3) The funds in the betting tax account must be paid or credited by RWWA, in such amounts as it determines, to —\n\n(a) thoroughbred racing clubs registered with RWWA; and\n\n(b) harness racing clubs registered with RWWA; and\n\n(c) greyhound racing clubs registered with RWWA.\n\n##### 41. Part 9 inserted\n\nAfter section 122 insert:\n\nPart 9 — Transitional provisions for *Betting Tax Assessment Act 2018*\n\n123. Application of s. 102 on or after 1 January 2019\n\nSection 102 does not apply to or in relation to a wager made on or after 1 January 2019.\n\n124. Application of s. 107 on or after 1 January 2019\n\n(1) Section 107 does not apply to moneys received by RWWA in respect of totalisator or fixed odds wagering if the wagering occurs on or after 1 January 2019.\n\n(2) For the purposes of subsection (1) wagering occurs when a wager is placed.\n\n#### Subdivision 3 — *Racing and Wagering Western Australia Tax Act 2003* amended\n\n##### 42. Act amended\n\nThis Subdivision amends the *Racing and Wagering Western Australia Tax Act 2003*.\n\n##### 43. Section 3 amended\n\nIn section 3 in the definition of ***gross revenue*** paragraph (b) after “paid” insert:\n\nor payable\n\n#### Subdivision 4 — *Taxation Administration Act 2003* amended\n\n##### 44. Act amended\n\nThis Subdivision amends the *Taxation Administration Act 2003*.\n\n##### 45. Section 3 amended\n\nAfter section 3(1)(jb) insert:\n\n(jc) the *Betting Tax Act 2018*;\n\n(jd) the *Betting Tax Assessment Act 2018*;\n\n##### 46. Section 17 amended\n\nIn section 17(3) after “pay‑roll tax” insert:\n\nor betting tax\n\n##### 47. Section 114 amended\n\nIn section 114(3):\n\n(a) in paragraph (c)(ii) delete “Treasurer;” and insert:\n\nTreasurer; or\n\n(b) after paragraph (c)(ii) insert:\n\n(iii) an officer of the department of the Public Service principally assisting in the administration of the *Betting Control Act 1954*, the *Gaming and Wagering Commission Act 1987* or the *Racing and Wagering Western Australia Act 2003*;\n\n### Division 2 — Amendments commencing on proclamation\n\n#### Subdivision 1 — *Betting Control Act 1954* amended\n\n##### 48. Act amended\n\nThis Subdivision amends the *Betting Control Act 1954*.\n\n##### 49. Long title amended\n\nIn the long title delete “**levy on money paid or promised to bookmakers, other betting operators or RWWA as consideration for bets;**” and insert:\n\n\t\t**racing bets levy on the gross revenue or turnover of betting operators;**\n\n##### 50. Section 4 amended\n\nIn section 4(1) delete the definition of ***fixed odds bet*** and insert:\n\nfixed odds bet means a fixed odds wager as defined in the RWWA Act section 3(1);\n\n##### 51. Section 11E amended\n\nIn section 11E(4)(a) delete “or bookmakers’ betting levy”.\n\n##### 52. Section 12 amended\n\n(1) In section 12(5)(c)(ii) delete “number; and” and insert:\n\nnumber.\n\n(2) Delete section 12(5)(c)(iii) and (iv).\n\n##### 53. Section 13 amended\n\n(1) Before section 13(1) insert:\n\n(1A) In this section —\n\ntotal turnover means the aggregate of the turnover that relates to bets made under this Act;\n\nturnover —\n\n(a) means the amount of money paid or promised as the consideration for bets made by a bookmaker, whether the bets are —\n\n(i) made by the bookmaker as a party to the bet; or\n\n(ii) negotiated by the bookmaker as agent for another person;\n\nbut\n\n(b) does not include any money promised or paid by a bookmaker as the consideration for a bet made by the bookmaker on the bookmaker’s own behalf in the capacity of a backer but not in the capacity of a bookmaker.\n\n(1B) For the purposes of the definition of ***turnover*** in subsection (1A), the Commission has an absolute discretion to decide what is and what is not a bet made by a bookmaker on the bookmaker’s own behalf in the capacity of a backer but not in the capacity of a bookmaker.\n\n(2) Delete section 13(2).\n\n##### 54. Section 14A amended\n\nIn section 14A(3):\n\n(a) in paragraph (a) delete “bookmaker’s betting levy” and insert:\n\nannual licence fee\n\n(b) in paragraph (b) delete “operator.” and insert:\n\noperator; and\n\n(c) after paragraph (b) insert:\n\n(c) to a penalty fee were a reference to an additional racing bets levy; and\n\n(d) to money due in respect of an annual licence fee were a reference to money due as racing bets levy; and\n\n(e) to an assessment to be made of the amount of fee due were a reference to an assessment to be made of the amount on which, in the judgment of the Commission, racing bets levy ought to be levied.\n\n##### 55. Sections 14B to 16 deleted\n\nDelete sections 14B to 16.\n\n##### 56. Section 17 amended\n\nIn section 17:\n\n(a) delete “payment of —” and insert:\n\npayment of an annual licence fee in respect of —\n\n(b) delete paragraphs (a) and (b) and insert:\n\n(a) a bookmaker’s licence; or\n\n(b) an authorisation to possess and operate a totalisator,\n\nNote: The heading to amended section 17 is to read:\n\nEffect on annual licence fee of not being entitled to receive or retain consideration\n\n##### 57. Section 17A amended\n\n(1) Before section 17A(1) insert:\n\n(1A) In this section —\n\n  total turnover has the meaning given in section 13(1A);\n\n  turnover has the meaning given in section 13(1A).\n\n(2) Delete section 17A(2).\n\n##### 58. Sections 18 and 18A deleted\n\nDelete sections 18 and 18A.\n\n##### 59. Section 18B amended\n\n(1) In section 18B(1):\n\n(a) delete “fee, or any bookmakers’ betting levy or further levy” and insert:\n\nfee\n\n(b) in paragraph (a) delete “fee or any bookmakers’ betting levy; and” and insert:\n\nfee; and\n\n(c) in paragraph (b) delete “or levy”.\n\n(2) In section 18B(2):\n\n(a) in paragraph (a) delete “or as bookmaker’s betting levy or further levy”;\n\n(b) in paragraph (b) delete “fee or any bookmakers’ betting levy,” and insert:\n\nfee,\n\n(c) delete “due or upon which, in the judgement of the Commission, bookmakers’ betting levy or further levy ought to be levied.” and insert:\n\ndue.\n\n(3) In section 18B(3):\n\n(a) in paragraph (a) delete “fee, or the bookmakers’ betting levy or further levy, and of any additional levy” and insert:\n\nfee\n\n(b) in paragraph (b) delete “fee, or of the bookmakers’ betting levy or further levy, and any additional levy,” and insert:\n\nfee\n\n(4) In section 18B(5):\n\n(a) delete “in respect of an annual licence fee or any bookmakers’ betting levy or further levy” and insert:\n\nan amount in respect of an annual licence fee\n\n(b) delete “or additional bookmakers’ betting levy, an amount equal to the amount of the fee or levy” and insert:\n\nan amount equal to the amount of the fee\n\n(c) delete “or the additional levy,”.\n\nNote: The heading to amended section 18B is to read:\n\nAssessment of annual licence fee\n\n##### 60. Section 19 deleted\n\nDelete section 19.\n\n##### 61. Section 33 amended\n\nIn section 33(1)(b)(xv) delete “the assessment, payment and recovery of bookmakers’ betting tax or of bookmakers’ betting levy,”.\n\n##### 62. Part 6 deleted\n\nDelete Part 6.\n\n#### Subdivision 2 — *Gaming and Wagering Commission Act 1987* amended\n\n##### 63. Act amended\n\nThis Subdivision amends the *Gaming and Wagering Commission Act 1987*.\n\n##### 64. Section 7 amended\n\nDelete section 7(1)(ea).\n\n##### 65. Section 9 amended\n\n(1) In section 9(2) delete “which, subject to subsection (2a),” and insert:\n\nwhich\n\n(2) Delete section 9(2a).\n\n##### 66. Section 110A amended\n\n(1) In section 110A(1) delete “or 107”.\n\n(2) Delete section 110A(2).\n\n#### Subdivision 3 — *Racing and Wagering Western Australia Act 2003* amended\n\n##### 67. Act amended\n\nThis Subdivision amends the *Racing and Wagering Western Australia Act 2003*.\n\n##### 68. Section 68 amended\n\nIn section 68(2)(b) delete “sections 105(5) and” and insert:\n\nsection\n\n##### 69. Section 77 amended\n\nIn section 77(2)(c) delete “sections 105(5) and” and insert:\n\nsection\n\n##### 70. Section 102 deleted\n\nDelete section 102.\n\n##### 71. Section 105 deleted\n\nDelete section 105.\n\n##### 72. Section 106 amended\n\n(1) Delete section 106(1)(f).\n\n(2) In section 106(1)(g) delete “or 107”.\n\n##### 73. Section 107 deleted\n\nDelete section 107.\n\n##### 74. Section 114 deleted\n\nDelete section 114.\n\n##### 75. Part 9 deleted\n\nDelete Part 9.\n\n#### Subdivision 4 — *Racing Penalties (Appeals) Act 1990* amended\n\n##### 76. Act amended\n\nThis Subdivision amends the *Racing Penalties (Appeals) Act 1990*.\n\n##### 77. Section 24 amended\n\nIn section 24(4)(a):\n\n(a) delete “105(1)(h) or”;\n\n(b) delete “105 or”.\n\nNotes\n\n1 This is a compilation of the *Betting Tax Assessment Act 2018*. The following table contains information about that Act.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Betting Tax Assessment Act 2018* | 37 of 2018 | 12 Dec 2018 | Pt. 1: 12 Dec 2018 (see s. 2(a));   Pt. 2-6 and Pt. 8 Div. 1: 1 Jan 2019 (see s. 2(c))   Pt. 7 and Pt. 8 Div. 2: 1 Feb 2019 (see s. 2(b) and *Gazette* 25Feb 2019 p. 193) |\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nassessment period 4\n\nbet 4\n\nbetting exchange 4\n\nbetting exchange bet 4\n\nbetting operations 4, 5\n\nbetting operator 4\n\nbetting revenue 4, 7(2)\n\nbetting tax 4\n\nbetting tax rate 4\n\neligible payments 4, 7(3)\n\nfree component 4\n\ngeneral bet 4\n\ninterstate game 4\n\nlay‑off bet 4\n\nparticipant 8(1)\n\npool 4\n\npooled bet 4\n\nprescribed 4\n\nprevious return period 17(1)\n\nregistered 4\n\nreturn 4\n\nreturn period 4\n\ntaxable betting revenue 4, 7(1)\n\nthreshold amount 4\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Act broadens and remaps the fiscal regime: it repeals the Bookmakers Betting Levy Act 1954 and the Racing and Wagering Western Australia Tax Act 2003 (ss30–31) and replaces them with a tax on operators’ \"taxable betting revenue\" (s7) rather than the former levy structures. It explicitly captures betting exchanges, pooled bets and general bets (s4; ss9–11), treats non‑cash \"free components\" as consideration (s13), and defines a WA bet by customer location or a corporate principal place (s6). Compliance and enforcement shift to the Commissioner (s3; s20) with anti‑avoidance powers (s24). The Act also directs a monthly transfer of 30% of betting tax receipts to RWWA for distribution to racing clubs via the inserted s107B (Pt 8 s40). These changes broaden the taxable base, centralise administration, and increase record‑keeping and customer‑identification obligations for betting operators."},"complexity_factors":["Detailed taxonomy of bet types and WA bet rules—many cross‑references and definitions (s4; ss6–11).","Different revenue and eligible payment calculations by bet type, including a pooled‑bet formula (s7; s10(2)).","Rules for free components and their treatment as consideration (s13) and exclusions from eligible payments (s8).","Operator obligations to identify customer location with criminal penalties (s14) and strict record‑keeping/retention in Australia (s25(1),(2),(4)).","Threshold, monthly returns, registration, exemptions and reconciliation math introduce timing/aggregation complexity (ss17–23; s27).","Significant Commissioner discretion in registration, exemptions, anti‑avoidance actions and reassessments (ss20,23,24,18(4)).","Multiple consequential amendments and repeals across other Acts, and a new allocation mechanism to RWWA (repeals ss30–31; insertion of s107B in Pt 8 s40)."],"plain_english_summary":"This Act replaces older levies with a single betting tax on a betting operator’s \"taxable betting revenue\" and applies to bets placed by people or businesses located in Western Australia. It defines different bet types (exchange, pooled, general), requires operators to identify customer location and keep records, sets registration, reporting and payment rules, and contains anti‑avoidance powers. The government describes the change as a tax on betting revenue; mechanically it shifts who pays and how revenue is measured, raising compliance and reporting duties for operators."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the full text of the legislation was not available in the provided source material. Only a website error message was captured."},"complexity_factors":["No legislative content was available for analysis — the source is an error/redirect page only","Cannot assess structural complexity, defined terms, cross-references, or regulatory burden without the actual text","Score of 1 reflects absence of content, not simplicity of the underlying law"],"plain_english_summary":"## ⚠️ Content Unavailable\n\nThe source document provided does not contain the actual text of the **Betting Tax Assessment Act 2018 (WA)**. The link to the legislation has broken due to a website migration or system upgrade, and only an error page was captured.\n\n**What we can tell you:**\n- This is a **Western Australian** law dealing with the **assessment of betting tax** — meaning the rules around how gambling/betting taxes are calculated, declared, and paid to the WA government.\n- It was enacted in **2018** and likely applies to **licensed betting operators** (bookmakers, wagering providers, etc.) doing business in or with customers in Western Australia.\n- To access the full legislation, visit the **Western Australian Legislation website** (legislation.wa.gov.au) and search for \"Betting Tax Assessment Act 2018\" directly."},"issue_detection":{"absurdities":[],"contradictions":[]},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original intent as stated in the long title: assessing and collecting tax on taxable betting revenue, repealing old betting levy Acts, and making consequential amendments. The scope has not expanded beyond this core purpose."},"complexity_factors":["Multiple defined terms (25+ defined terms in section 4 alone)","Complex calculation formulas with multiple variables (sections 10, 17, 18)","Different tax treatment for three distinct bet types (betting exchange, pooled, general)","Nested exceptions in eligible payments calculations (section 8 with subsections 1-4)","Extensive cross-referencing to other Acts (Betting Tax Act 2018, Taxation Administration Act 2003, Betting Control Act 1954, Racing and Wagering Western Australia Act 2003)","Transitional provisions modifying standard definitions for first assessment period (section 27)","Anti-avoidance provisions allowing Commissioner to reconstruct transactions (section 24)","Amendments to four other Acts in Part 8, requiring parallel reading of multiple statutes"],"plain_english_summary":"This Western Australian law creates a new tax on betting revenue, replacing older taxes on bookmakers and racing. It applies to betting operators (bookies, online betting sites, betting exchanges) who take bets from people in WA or WA-based businesses.\n\n**What it does:**\n- **Taxes betting revenue**: Operators pay tax on their \"taxable betting revenue\" — essentially what they make from WA bets minus certain payouts (called \"eligible payments\").\n- **Different rules for different bet types**: The Act treats three types of bets differently:\n  - **Betting exchange bets**: Taxed on fees/commissions received\n  - **Pooled bets** (like totalisator/tote bets): Taxed on a calculated share of pool revenue\n  - **General bets** (fixed odds): Taxed on total bets placed minus payouts to winners\n- **Threshold**: Operators only pay tax once their annual betting revenue exceeds $150,000 ($75,000 for the first half-year in 2019).\n- **Registration**: Operators must register with the Commissioner of State Revenue and lodge monthly returns (unless exempted).\n- **Location matters**: Operators must verify if bettors are physically in WA or if corporate bettors are based in WA.\n\n**Who it affects:**\n- Licensed betting operators in Australia who accept bets from WA\n- Racing and Wagering WA (RWWA), which receives 30% of the tax revenue to distribute to racing clubs\n- Punters indirectly (through potential changes to odds or fees)\n\n**Why it matters:**\nIt modernises WA's betting taxation by moving from old levies on bookmakers to a broad-based tax on all betting revenue from WA customers, including online betting. It also ensures racing industry funding continues through the 30% allocation to RWWA.\n\n**Key anti-avoidance measure:**\nThe Commissioner can disregard artificial arrangements designed to reduce tax liability and reconstruct transactions to reflect their true nature."}},"importantCases":[],"_links":{"self":"/api/acts/betting-tax-assessment-act-2018","history":"/api/acts/betting-tax-assessment-act-2018/history","analysis":"/api/acts/betting-tax-assessment-act-2018/analysis","conflicts":"/api/acts/betting-tax-assessment-act-2018/conflicts","importantCases":"/api/acts/betting-tax-assessment-act-2018/important-cases","documents":"/api/acts/betting-tax-assessment-act-2018/documents"}}