{"id":"gambling-taxation-act-2023","name":"Gambling Taxation Act 2023","slug":"gambling-taxation-act-2023","collection":"act","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173611,"registerId":"vic-gambling-taxation-act-2023-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Gambling Taxation Act 2023","content":"Version No. 003\n\n**Gambling Taxation Act 2023**\n\n**No. 14 of 2023**\n\nVersion incorporating amendments as at  \n1 July 2024\n\n**TABLE OF PROVISIONS**\n\n*Section Page*\n\nPart 1—Preliminary 1\n\n1 Purposes 1\n\n2 Commencement 1\n\n3 Definitions 1\n\n4 Taxation Administration Act 1997 2\n\n5 Act binds the Crown 2\n\nPart 2—Casino taxation 3\n\nDivision 1—Introduction 3\n\n6 Definitions for Part 2 3\n\nDivision 2—Imposition and calculation of tax 7\n\n7 Imposition of tax 7\n\n8 Casino tax 7\n\n9 Community benefit levy 10\n\n10 Additional casino tax—gross gaming revenue 10\n\n11 Additional casino tax—commission based players gaming revenue 12\n\n12 Carrying forward negative total commission based players gaming revenue 12\n\nDivision 3—Registration and returns 12\n\n13 Registration of casino operators 12\n\n14 Returns and payment of tax 13\n\n14A Power to require regular provision of information etc. during specified period 14\n\nPart 3—Taxation of keno 15\n\nDivision 1—Introduction 15\n\n15 Definitions for Part 3 15\n\n16 Net keno revenue 16\n\n17 Foreign currency transactions 17\n\nDivision 2—Imposition and rate of tax 17\n\n18 Imposition and rate of tax 17\n\n19 Rollover of negative net keno revenue to subsequent month 18\n\nDivision 3—Registration and returns 18\n\n20 Registration of keno entities 18\n\n21 Cancellation of registration by Commissioner 19\n\n22 Cancellation of registration by registered keno entity 19\n\n23 Returns and payment of tax 19\n\nDivision 4—General 20\n\n24 Multi-jurisdictional agreements 20\n\n25 Guidelines for determining location 22\n\n26 Extraterritorial operation 22\n\n27 Hospitals and Charities Fund and Mental Health Fund 22\n\n28 Regulations for keno tax 23\n\nPart 4—Taxation of wagering and betting 24\n\nDivision 1—Introduction 24\n\n29 Definitions for Part 4 24\n\n30 Bets made in foreign currency 29\n\nDivision 2—Imposition, rate and hypothecation of tax 29\n\n31 Imposition and rate of tax 29\n\n32 Tax-free threshold where wagering and betting entity leaves a group 30\n\n33 Victorian racing industry payment 31\n\n34 ANZAC Day Proceeds Fund 31\n\n35 Hospitals and Charities Fund 32\n\nDivision 3—Registration and returns 32\n\n36 Registration of wagering and betting entities 32\n\n37 Cancellation of registration by Commissioner 33\n\n38 Cancellation of registration by registered wagering and betting entity 33\n\n39 Returns and payment of tax 34\n\nDivision 4—Grouping provisions 34\n\n40 Constitution of groups 34\n\n41 Groups of corporations 34\n\n42 Groups of commonly controlled businesses 35\n\n43 Smaller groups subsumed by larger groups 38\n\n44 Imposition and rate of tax 38\n\n45 Supplementary provisions for determining tax for groups—members joining or forming groups during financial year 39\n\n46 Supplementary provisions for determining tax for groups—members leaving groups and joining other groups during financial year 40\n\n47 Designated group entities 41\n\n48 Registration of designated group entity 42\n\n49 Cancellation of registration by Commissioner 43\n\n50 Cancellation of registration by registered designated group entity 43\n\n51 Group returns and payment of tax 44\n\n52 Supplementary provisions for joint and several liability of group members 44\n\nDivision 5—General 45\n\n53 Multi-jurisdictional agreements 45\n\n54 Guidelines for determining location 47\n\n55 Extraterritorial operation 47\n\n56 Regulations for wagering and betting tax 48\n\nPart 5—General and transitional 49\n\nDivision 1—General 49\n\n57 Regulations 49\n\nDivision 2—Transitional provisions 49\n\n58 Transitional provisions in Schedule 2 49\n\nSchedule 1—Amount of additional casino tax on gross gaming revenue 51\n\nSchedule 2—Transitional provisions 53\n\n═════════════\n\nEndnotes 56\n\n1 General information 56\n\n2 Table of Amendments 58\n\n3 Explanatory details 59\n\n**Version No.** **003**\n\n**Gambling Taxation Act 2023**\n\n**No. 14 of 2023**\n\nVersion incorporating amendments as at  \n1 July 2024\n\n**The Parliament of Victoria enacts:**\n\nPart 1—Preliminary\n\n\t1 Purposes\n\nThe purposes of this Act are—\n\n(a) to consolidate and amend various gambling taxes; and\n\n(b) to make consequential amendments to the **Casino Control Act 1991**, the **Casino (Management Agreement) Act 1993**, the **Gambling Regulation Act 2003** and the **Taxation Administration Act 1997**.\n\n\t2 Commencement\n\nThis Act comes into operation on 1 July 2023.\n\n\t3 Definitions\n\nIn this Act—\n\n***additional casino tax*** means tax imposed by section 7(1)(c) and (d);\n\n***casino tax*** means tax imposed by section 7(1)(a);\n\n***community benefit levy*** means the levy imposed by section 7(1)(b);\n\n***GST*** has the same meaning as in the GST Act;\n\n***GST Act*** means the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;\n\n***Hospitals and Charities Fund*** means the fund established under section 136 of the **Health Services Act 1988**;\n\n***keno tax*** means tax imposed by Part 3;\n\n***Mental Health Fund*** means the fund referred to in section 10.3.4 of the **Gambling Regulation Act 2003**;\n\n***VGCCC*** means Victorian Gambling and Casino Control Commission established under Part 2 of the **Victorian Gambling and Casino Control Commission Act 2011**;\n\n***wagering and betting tax*** means tax imposed by Part 4;\n\n***written notice*** includes a notice given in the form of electronic data from which a written document can be produced or reproduced.\n\n\t4 Taxation Administration Act 1997\n\nThis Act is to be read together with the **Taxation Administration Act 1997** which provides for the administration and enforcement of this Act and other taxation laws.\n\n**Note**\n\nThis Act and regulations made under this Act are a taxation law under the **Taxation Administration Act 1997**.\n\n\t5 Act binds the Crown\n\n(1) This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.\n\n(2) Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.\n\nPart 2—Casino taxation\n\nDivision 1—Introduction\n\n\t6 Definitions for Part 2\n\nIn this Part—\n\n***casino*** has the meaning given by section 3(1) of the **Casino Control Act 1991**;\n\n***casino operator*** has the meaning given by section 3(1) of the **Casino Control Act 1991**;\n\n***commission based player*** means a person who participates in a premium player arrangement with a casino operator where the person and the casino operator satisfy the requirements of any relevant controls and procedures approved by the VGCCC under section 121 of the **Casino Control Act 1991** in respect of a premium player;\n\n***commission based players gaming revenue attributable to gaming machines*** means the total amount received by a casino operator from bets made on gaming machines in the casino by commission based players, including any amounts in respect of the face value of any free bets, less—\n\n(a) the total amount of all prizes paid from that amount, including net prizes paid in relation to free bets (other than prizes paid into or out of a jackpot special prize pool); and\n\n(b) the total of all amounts received by the casino operator from bets made on gaming machines by commission based players that are paid into a jackpot special prize pool and that are required to be paid or payable as prizes;\n\n***commission based players gaming revenue attributable to table games*** means the total of all amounts, including cheques and other negotiable instruments whether collected or not, received in any period by a casino operator from the conduct or playing of table games in the casino by commission based players, including any amounts in respect of the face value of any free bets, less the total amount of all winnings paid in that period by the casino operator to commission based players in respect of the conduct or playing of table games in the casino by them, including net prizes paid in relation to free bets;\n\n***free bet*** means a bet made wholly or partly without the person making the bet paying any monetary amount for the bet or part of the bet;\n\n***gaming machine*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***gaming revenue attributable to gaming machines*** means the total amount received by a casino operator from bets made on gaming machines in the casino by players other than commission based players, including any amounts in respect of the face value of any free bets, less—\n\n(a) the total amount of all prizes paid from that amount, including net prizes paid in relation to free bets (other than prizes paid into or out of a jackpot special prize pool); and\n\n(b) the total of all amounts received by the casino operator from bets made on gaming machines by players other than commission based players that are paid into a jackpot special prize pool and that are required to be paid or payable as prizes;\n\n***gaming revenue attributable to table games*** means the total of all amounts, including cheques and other negotiable instruments whether collected or not, received in any period by a casino operator from the conduct or playing of table games in the casino by players other than commission based players, including any amounts in respect of the face value of any free bets, less the total amount of all winnings paid in that period by the casino operator in respect of the conduct or playing of table games in the casino by players other than commission based players, including net prizes paid in relation to free bets;\n\n***global GST amount*** has the same meaning as in the GST Act;\n\n***gross gaming revenue*** means the sum of—\n\n(a) gaming revenue attributable to gaming machines; and\n\n(b) gaming revenue attributable to table games;\n\n***jackpot special prize pool*** has the meaning given by section 3.1.2 of the **Gambling Regulation Act 2003**;\n\n***net prizes***, in relation to free bets, means any prizes payable in respect of the bets minus the face value of the bets;\n\n***premium player arrangement*** has the meaning given by section 3(1) of the **Casino Control Act 1991**;\n\n***State tax credit***, for a casino operator in respect of a month, means an amount equal to the amount determined under Division 126 of the GST Act as the operator's global GST amount for the month;\n\n***table game*** means—\n\n(a) a game that has been approved by the VGCCC under section 60 of the **Casino Control Act 1991** as a \"table game\" at any time on or after 4 June 2009; or\n\n(b) a semi-automated, fully automated, electronic or animated version of a game referred to in paragraph (a); or\n\n(c) a game that is substantially similar to a game referred to in paragraph (a) or (b);\n\n***total commission based players gaming revenue*** means the sum of—\n\n(a) commission based players gaming revenue attributable to gaming machines; and\n\n(b) commission based players gaming revenue attributable to table games;\n\n***total gaming revenue*** means the sum of—\n\n(a) gross gaming revenue; and\n\n(b) total commission based players gaming revenue.\n\nDivision 2—Imposition and calculation of tax\n\n\t7 Imposition of tax\n\n(1) The following taxes are imposed on the revenue from gaming machines and table games in a casino—\n\n(a) casino tax in accordance with section 8;\n\n(b) a community benefit levy in accordance with section 9;\n\n(c) additional casino tax in accordance with section 10;\n\n(d) additional casino tax in accordance with section 11.\n\n(2) The casino operator is liable to pay the taxes imposed by subsection (1) in respect of a casino.\n\n\t8 Casino tax\n\n(1) Subject to subsection (6), casino tax is calculated in accordance with the following formula—\n\nwhere—\n\n\t**CT** is the casino tax payable by a casino operator for a month;\n\n\t**TCT** is the casino operator's total casino tax calculated under subsection (2) for the month;\n\n\t**STC** is the casino operator's State tax credit for the month.\n\n(2) For the purposes of subsection (1), a casino operator's total casino tax is calculated in accordance with the following formula—\n\nwhere—\n\n\t**TCT** is the casino operator's total casino tax for a month;\n\n\t**TT** is an amount equal to 21·25% of the casino operator's gaming revenue attributable to table games in the month;\n\n\t**TG** is the tax on the casino operator's gaming revenue attributable to gaming machines in the month, calculated under subsection (3);\n\n\t**TCBP** is an amount equal to 9% of the casino operator's total commission based players gaming revenue in the month.\n\n(3) For the purposes of subsection (2), the tax on a casino operator's gaming revenue attributable to gaming machines is calculated in accordance with the following formula—\n\nwhere—\n\n\t**TG** is the tax on the casino operator's gaming revenue attributable to gaming machines in a month;\n\n\t**GMT** is the tax per gaming machine installed in the casino calculated under subsection (4) in the month;\n\n\t**E** is the average number of gaming machines installed in the casino in the month, calculated by dividing the sum of the total number of gaming machines installed in the casino on each day of the month by the number of days in the month.\n\n(4) For the purposes of subsection (3), the tax per gaming machine installed in a casino is the sum of the amounts of average gaming revenue attributable to gaming machines installed in the casino determined by multiplying those parts of that average gaming revenue specified in Column 1 of the Table by the rate specified in Column 2 of the Table opposite those parts.\n\n**Table**\n\n| *Column 1* | *Column 2* |\n| --- | --- |\n| *The part of average gaming revenue attributable to gaming machines that:* | *Rate of tax* |\n| does not exceed $2666 | 0·00% |\n| exceeds $2666 but does not exceed $6666.67 | 46·70% |\n| exceeds $6666.67 but does not exceed $12 500 | 51·17% |\n| exceeds $12 500 | 60·67% |\n\n\n(5) In subsection (4), the ***average gaming revenue attributable to gaming machines installed in the casino*** is the amount calculated in accordance with the following formula—\n\nwhere—\n\n\t**A** is the average gaming revenue attributable to gaming machines installed in the casino in a month;\n\n\t**TR** is the gaming revenue attributable to gaming machines installed in the casino in the month;\n\n\t**E** has the same meaning as in subsection (3).\n\n(6) For the purposes of subsection (1)—\n\n(a) if a casino operator's total gaming revenue in a month is less than zero, the State tax credit for that month is to be applied to the total casino tax for the following month; and\n\n(b) if a casino operator's total casino tax for a month is less than the operator's State tax credit for that month, the excess amount of the State tax credit is to be applied to the total casino tax for the following month.\n\n\t9 Community benefit levy\n\n(1) The community benefit levy is 1% of a casino operator's total gaming revenue in a month.\n\n(2) An amount equal to the amount of community benefit levy paid into the Consolidated Fund must, in respect of each financial year, be paid out of the Consolidated Fund, in the proportions determined by the Treasurer, into the Hospitals and Charities Fund.\n\n(3) The Consolidated Fund is appropriated to the necessary extent for payment to be made under subsection (2).\n\n\t10 Additional casino tax—gross gaming revenue\n\n(1) Additional casino tax is payable in accordance with this section if a casino operator's gross gaming revenue in a financial year exceeds the base amount for that financial year.\n\n(2) The additional casino tax is the amount in Column 2 of the Table in Schedule 1 opposite the amount in Column 2 of that Table by which the gross gaming revenue of the casino operator in the financial year exceeds the base amount for that year.\n\n(3) For the purposes of this section and Schedule 1, the ***base amount*** for a financial year is—\n\n(a) for the financial year beginning on 1 July 2023—$1 200 000 000; and\n\n(b) for a subsequent financial year, subject to subsection (4)—the amount determined in accordance with the following formula—\n\nwhere—\n\n\t**BA** is the base amount for the financial year;\n\n\t**CPIi** is the all groups consumer price index for Melbourne in original terms for the last reference period in the preceding financial year most recently published by the Australian Bureau of Statistics;\n\n\t**CPIii** is the all groups consumer price index in original terms for Melbourne for the corresponding reference period one year earlier than the reference period referred to in CPIi most recently published by the Australian Bureau of Statistics;\n\n\t**P** is the base amount for the previous financial year.\n\n(4) For the purposes of subsection (3), if the consumer price index referred to in the definition of CPIi and CPIii is discontinued, suspended or otherwise altered to such an extent that an adjustment cannot, in the reasonable opinion of the Commissioner, be made, the base amount is to be determined by substituting another index that in the Commissioner's opinion is comparable.\n\n\t11 Additional casino tax—commission based players gaming revenue\n\n(1) Additional casino tax is payable in accordance with this section if a casino operator's total commission based players gaming revenue in a financial year is less than $100 000 000.\n\n(2) The amount of the additional casino tax is calculated in accordance with the following formula—\n\nwhere—\n\n\t**ACT** is the additional casino tax for the financial year;\n\n\t**TCBP** is the casino operator's total commission based players gaming revenue in the financial year.\n\n\t12 Carrying forward negative total commission based players gaming revenue\n\nIf, in any month, a casino operator's total commission based players gaming revenue is less than zero, the negative amount may be carried forward to the following month and applied to reduce the total commission based players gaming revenue in that month.\n\nDivision 3—Registration and returns\n\n\t13 Registration of casino operators\n\n(1) A casino operator that becomes liable for tax under this Part must apply to the Commissioner, in the form approved by the Commissioner, for registration under this Division within 14 days after the end of the first month in which the operator becomes liable.\n\nPenalty: 500 penalty units in the case of a body corporate;\n\n100 penalty units in any other case.\n\n**Note**\n\nSection 130B of the **Taxation Administration Act 1997** applies to an offence against this subsection.\n\n(2) The Commissioner must register a casino operator that applies under subsection (1).\n\n\t14 Returns and payment of tax\n\n(1) A casino operator must—\n\n(a) within 30 days after the end of each month—\n\n(i) lodge with the Commissioner a return in respect of the month and a copy of the operator's GST return in respect of the month lodged under Division 31 of the GST Act; and\n\n(ii) pay to the Commissioner any casino tax and community benefit levy payable for the month; and\n\n(b) within 30 days after the end of each financial year, pay to the Commissioner any additional casino tax payable for the financial year.\n\n(2) A casino operator must lodge a return under subsection (1)(a)(i) even if no casino tax or community benefit levy is payable for the month.\n\n(3) A return is to be in the form, and contain the information, determined by the Commissioner.\n\nS. 14A inserted by No. 22/2024 s. 5.\n\n\t14A Power to require regular provision of information etc. during specified period\n\n(1) The Commissioner, by written notice, may require a casino operator to provide to the Commissioner any information, document or thing that—\n\n(a) is of a class of information, document or thing specified in the notice; and\n\n(b) is in or comes into the possession of the casino operator during the period (not exceeding 6 months) specified in the notice; and\n\n(c) is an additional record that the casino operator is required to keep, or cause to be kept, in accordance with a written notice under section 51 of the **Taxation Administration Act 1997**.\n\n(2) A casino operator to whom a notice is given under subsection (1) must provide any information, document or thing required by the notice within the timeframe specified in the notice or any extended timeframe specified by the Commissioner.\n\nPenalty: 500 penalty units in the case of a body corporate;\n\n100 penalty units in any other case.\n\n**Note**\n\nSection 130B of the **Taxation Administration Act 1997** applies to an offence against this subsection.\n\n(3) A casino operator does not commit an offence against subsection (2) if the casino operator has a reasonable excuse for not providing the required information, document or thing within the timeframe specified in the notice or any extended timeframe specified by the Commissioner.\n\nPart 3—Taxation of keno\n\nDivision 1—Introduction\n\n\t15 Definitions for Part 3\n\nIn this Part—\n\n***free keno game*** means a keno game played by a person without paying, wholly or in part, a monetary amount to play the game;\n\n***keno entity*** means any of the following—\n\n(a) a keno licensee;\n\n(b) a person authorised or permitted to conduct a keno game, in Victoria or elsewhere, under the law of another State or a Territory;\n\n(c) a person, or person of a class, prescribed by the regulations;\n\n***keno game*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***keno licensee*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***multi-jurisdictional agreement*** has the meaning given by section 24(1);\n\n***net keno revenue***—see section 16;\n\n***net prizes***, in relation to a free keno game, means the prizes payable on the keno game minus the face value of the keno game;\n\n***participating jurisdiction*** means Victoria and another State or a Territory that enters into a multi-jurisdictional agreement;\n\n***registered keno entity*** means a keno entity that is registered under section 20.\n\n\t16 Net keno revenue\n\n(1) For the purposes of this Part, the ***net keno revenue*** of a keno entity in respect of a month is the amount calculated in accordance with the following formula—\n\nwhere—\n\n **NKR** is the net keno revenue of the keno entity in respect of a month;\n\n **TA** is the sum of—\n\n(a) the total amount received by the keno entity in the month for keno games played by persons who were located in Victoria at the time of playing the keno games, including any amounts in respect of the face value of any free keno games played by those persons; and\n\n(b) the total of any other amounts of a kind prescribed by the regulations to be TA;\n\n\t**TP** is the sum of—\n\n(a) the total amount of all prizes paid or payable in the month directly to persons who were located in Victoria at the time of playing the keno games, including net prizes paid in relation to free keno games, other than prizes paid into or out of a prize pool; and\n\n(b) the total of all amounts received by the keno entity in the month for keno games played by persons who were located in Victoria at the time of playing the keno games—\n\n(i) that are paid into a prize pool; and\n\n(ii) that are required to be paid or payable as prizes to players of keno games (whether located in Victoria or elsewhere); and\n\n(c) the total of any other amounts of a kind prescribed by the regulations to be TP.\n\n(2) In determining the net keno revenue of a keno entity, any amounts in respect of GST payable by the entity in respect of supplies to which the revenue relates are to be included.\n\n\t17 Foreign currency transactions\n\nFor the purposes of this Part, if a payment to play a keno game is made in a currency other than Australian currency, the amount of the payment is to be converted to Australian currency at the exchange rate published by the Reserve Bank of Australia—\n\n(a) on the day on which the payment is made; or\n\n(b) if the rate is not published on that day, on the last day on which the rate was published before that day.\n\nDivision 2—Imposition and rate of tax\n\n\t18 Imposition and rate of tax\n\n(1) Subject to section 19, tax is imposed on the net keno revenue of a keno entity in respect of a month at the rate of 24·24%.\n\n(2) The keno entity is liable to pay keno tax on the entity's net keno revenue.\n\n\t19 Rollover of negative net keno revenue to subsequent month\n\nIf the net keno revenue of a keno entity in respect of a month is a negative amount, that amount may be applied to reduce the net keno revenue of the keno entity in respect of the next or a subsequent month for the purposes of determining the keno entity's keno tax in respect of that next or subsequent month.\n\nDivision 3—Registration and returns\n\n\t20 Registration of keno entities\n\n(1) Subject to subsection (2), a keno entity that becomes liable for keno tax must apply to the Commissioner, in the form approved by the Commissioner, for registration under this Division before the end of the first month in which the entity becomes liable.\n\nPenalty: 500 penalty units in the case of a body corporate;\n\n100 penalty units in any other case.\n\n**Note**\n\nSection 130B of the **Taxation Administration Act 1997** applies to an offence against this subsection.\n\n(2) A keno entity does not commit an offence against subsection (1) if the entity has a reasonable excuse for not applying for registration.\n\n(3) The Commissioner must register a keno entity that applies under subsection (1).\n\n\t21 Cancellation of registration by Commissioner\n\n(1) The Commissioner, by written notice to a registered keno entity, may cancel the entity's registration under this Division for any reason the Commissioner thinks sufficient.\n\n(2) A cancellation of registration has effect from the date specified for the purpose by the Commissioner in the notice of cancellation.\n\n\t22 Cancellation of registration by registered keno entity\n\n(1) A registered keno entity that ceases to incur any liability to pay keno tax and does not expect to incur any such liability in the future must, within 14 days after so ceasing—\n\n(a) give written notice of that fact to the Commissioner; and\n\n(b) unless previously lodged—\n\n(i) lodge a return for the final month in respect of which they are liable to pay keno tax under section 18; and\n\n(ii) pay any keno tax to which the return relates.\n\n(2) The notice cancels the registered keno entity's registration under this Division on the day on which it is received by the Commissioner.\n\n\t23 Returns and payment of tax\n\n(1) Every keno entity that is registered or required to apply for registration under this Division must, within 30 days after the end of each month—\n\n(a) lodge with the Commissioner a return in respect of the month; and\n\n(b) pay to the Commissioner any keno tax payable under section 18 on net keno revenue in respect of the month.\n\n(2) A keno entity must lodge a return under subsection (1) even if no keno tax is payable in respect of the month.\n\n(3) A return is to be in the form, and contain the information, determined by the Commissioner.\n\nDivision 4—General\n\n\t24 Multi-jurisdictional agreements\n\n(1) The Treasurer may enter into an agreement (a ***multi-jurisdictional agreement***) with one or more other States or one or more Territories, or both, to establish and implement processes for achieving improvements in the assessment and collection of taxes, interest and penalties imposed by the participating jurisdictions on keno operations that are carried on in multiple jurisdictions.\n\n(2) A multi-jurisdictional agreement may—\n\n(a) provide for collection of taxes, interest and penalties by a participating jurisdiction on behalf of other participating jurisdictions and for the distribution of amounts so collected; and\n\n(b) provide for each participating jurisdiction to collect, on behalf of all participating jurisdictions, taxes, interest and penalties payable to those jurisdictions by keno entities whose businesses are based in the collecting jurisdiction; and\n\n(c) provide for participating jurisdictions to undertake audits or investigations in respect of taxes, interest and penalties payable by a keno entity under the law of another participating jurisdiction; and\n\n(d) authorise the performance of functions under this Act or the **Taxation Administration Act 1997** by a specified authority of a participating jurisdiction, subject to subsection (4) and any other limitations specified in the agreement; and\n\n(e) authorise the performance of functions under a specified law of another participating jurisdiction by the Commissioner, subject to any law of that jurisdiction and any other limitations specified in the agreement; and\n\n(f) provide for participating jurisdictions to assist each other in making timely and accurate determinations of taxes, interest and penalties payable by sharing information available to them, including the results of audits and investigations and any other information of a kind specified in the agreement; and\n\n(g) provide for any other measures or matters that the participating jurisdictions consider necessary or expedient for achieving improvements in the assessment or collection of taxes, interest and penalties or for implementing processes established by the agreement for that purpose.\n\n(3) A multi-jurisdictional agreement operates for the period, and may be varied or terminated in such a manner, as the participating jurisdictions agree.\n\n(4) A multi-jurisdictional agreement—\n\n(a) must be consistent with this Act and the **Taxation Administration Act 1997**; and\n\n(b) cannot authorise a participating jurisdiction—\n\n(i) to make a binding determination of the amount of tax, interest or penalties payable by a keno entity under the laws of another participating jurisdiction; or\n\n(ii) to take enforcement action in respect of tax, interest or penalties payable by a keno entity under the laws of another participating jurisdiction.\n\n\t25 Guidelines for determining location\n\n(1) The Commissioner may from time to time publish guidelines, not inconsistent with this Act or the regulations, for determining the location of a person who plays a keno game conducted by a keno entity.\n\n(2) Guidelines published under subsection (1) are not legislative instruments within the meaning of the **Subordinate Legislation Act 1994**.\n\n\t26 Extraterritorial operation\n\nThis Part applies in relation to a keno entity that is located outside Victoria.\n\n\t27 Hospitals and Charities Fund and Mental Health Fund\n\n(1) An amount equal to the amount of keno tax paid into the Consolidated Fund must, in respect of each financial year, be paid out of the Consolidated Fund, in the proportions determined by the Treasurer, into—\n\n(a) the Hospitals and Charities Fund; and\n\n(b) the Mental Health Fund.\n\n(2) The Consolidated Fund is appropriated to the necessary extent for payment to be made under subsection (1).\n\n\t28 Regulations for keno tax\n\nThe regulations may prescribe—\n\n(a) methods for determining the location of persons playing keno games conducted by a keno entity; and\n\n(b) persons or classes of persons that are keno entities; and\n\n(c) amounts to be TA or TP for the purpose of net keno revenue.\n\nPart 4—Taxation of wagering and betting\n\nDivision 1—Introduction\n\n\t29 Definitions for Part 4\n\n(1) In this Part—\n\n***ANWR***—see section 44(1);\n\n***approved betting competition*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***approved simulated racing event*** has the meaning given by section 4.1.2 of the **Gambling Regulation Act 2003**;\n\n***bet*** means—\n\n(a) a wager or bet—\n\n(i) on a wagering event, an approved betting competition or an approved simulated racing event, or made through a betting exchange, under Chapter 4 of the **Gambling Regulation Act 2003**; or\n\n(ii) on an event, competition or product, or made through a service, that is permitted under a law of another State or a Territory and that is similar in nature to a wagering event, an approved betting competition, an approved simulated racing event or a betting exchange; or\n\n(b) a wager or bet of a kind prescribed by the regulations;\n\n***betting exchange*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***business*** means the business of a wagering and betting entity, whether carried on by one person or 2 or more persons together;\n\n***corporation*** has the same meaning as in section 9 of the Corporations Act;\n\n***designated group entity*** means an entity designated for a group under section 47;\n\n***free bet*** means a bet made wholly or partly without the person making the bet paying any monetary amount for the bet or part of the bet;\n\n***Gaming Minister*** means the Minister administering Part 1 of Chapter 4 of the **Gambling Regulation Act 2003**;\n\n***group*** means a group constituted under Division 4;\n\n***multi-jurisdictional agreement*** has the meaning given by section 53(1);\n\n***net wagering revenue*** of a wagering and betting entity means—\n\n(a) in respect of bets in relation to which the entity is not operating a totalisator or betting exchange or acting as an agent, the sum of—\n\n(i) the total amount of all bets, including the face value of any free bets, made with the entity by persons who were located in Victoria at the time of making the bets; and\n\n(ii) the total amount of any other amounts of a kind prescribed by the regulations associated with making the bets—\n\nless the sum of—\n\n(iii) the total amount of all winnings paid or payable to the persons making the bets, including net winnings paid in relation to free bets; and\n\n(iv) the total of any other amounts of a kind prescribed by the regulations; and\n\n(b) in respect of bets in relation to which the entity is operating a totalisator or acting as an agent, the sum of—\n\n(i) the total amount of all commission received by the entity for accepting bets made, or providing a service through which bets are made, by persons who were located in Victoria at the time of making the bets or using the service; and\n\n(ii) the total amount of any other amounts of a kind prescribed by the regulations associated with making the bets or using the service; and\n\n(iii) in the case of a totalisator, the total amount retained by the entity as a consequence of the rounding down of fractions in the calculation of dividends in respect of the bets (whether under section 4.6.2(6) of the **Gambling Regulation Act 2003** or otherwise)—\n\nless the total of any other amounts of a kind prescribed by the regulations; and\n\n(c) in respect of bets in relation to which the entity is operating a betting exchange, the sum of—\n\n(i) the total amount of all commission received by the entity in relation to bets made through the betting exchange by persons who were located in Victoria at the time the bets were made; and\n\n(ii) the total amount of any other amounts of a kind prescribed by the regulations associated with making the bets—\n\nless the total of any other amounts of a kind prescribed by the regulations;\n\n***net winnings***, in relation to a free bet, means the winnings payable on the bet minus the face value of the bet;\n\n***participating jurisdiction*** means Victoria and another State or a Territory that enters into a multi-jurisdictional agreement;\n\n***Racing Minister*** means the Minister administering the **Racing Act 1958**;\n\n***registered bookmaker*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***registered designated group entity*** means a designated group entity that is registered under section 48;\n\n***registered wagering and betting entity*** means a wagering and betting entity that is registered under section 36;\n\n***tax-free threshold***, in respect of a financial year, means $1 000 000;\n\n***totalisator*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***Victorian racing industry payment*** means the proportion of wagering and betting tax determined by the Treasurer under section 33(1);\n\n***wagering and betting entity*** means any of the following—\n\n(a) a registered bookmaker;\n\n(b) a wagering and betting licensee;\n\n(c) any other person who is registered or licensed in Victoria to accept bets or provide a service through which bets are made;\n\n(d) a person who is registered or licensed in another State or in a Territory to accept bets or provide a service through which bets are made;\n\n(e) a person, or person of a class, prescribed by the regulations;\n\n***wagering and betting licensee*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**;\n\n***wagering event*** has the meaning given by section 1.3(1) of the **Gambling Regulation Act 2003**.\n\n(2) In determining the net wagering revenue of a wagering and betting entity, including a member of a group, any amounts in respect of GST payable by the entity in respect of supplies to which the revenue relates are to be included.\n\n\t30 Bets made in foreign currency\n\nFor the purposes of this Part, if a bet is made in a currency other than Australian currency, the amount of the bet is to be converted to Australian currency at the exchange rate published by the Reserve Bank of Australia—\n\n(a) on the day on which the bet is made; or\n\n(b) if the rate is not published on that day, on the last day on which the rate was published before that day.\n\nDivision 2—Imposition, rate and hypothecation of tax\n\n\t31 Imposition and rate of tax\n\n(1) Subject to section 32 and Division 4, tax is imposed on the net wagering revenue of a wagering and betting entity—\n\n(a) at the rate of 10% of the amount of net wagering revenue in excess of the tax-free threshold on and after 1 July 2023 and before 1 July 2024; and\n\n(b) at the rate of 15% of the amount of net wagering revenue in excess of the tax-free threshold on and after 1 July 2024.\n\n(2) The wagering and betting entity is liable to pay wagering and betting tax on the entity's net wagering revenue.\n\n**Note**\n\nDivision 4 provides for tax payable by groups.\n\n\t32 Tax-free threshold where wagering and betting entity leaves a group\n\n(1) This section applies if a wagering and betting entity (the ***leaving entity***) ceases to be a member of a group during a financial year.\n\n**Note**\n\nSee section 46 for the situation where the leaving entity joins or forms another group during the financial year.\n\n(2) Subject to subsection (3), for the purposes of section 31 the leaving entity's tax-free threshold in respect of the remainder of the financial year is reduced by an amount equal to the leaving entity's net wagering revenue during the financial year while the leaving entity was a member of the group.\n\n(3) If the amount of the leaving entity's net wagering revenue referred to in subsection (2) is equal to or exceeds the leaving entity's tax‑free threshold in respect of the financial year but for subsection (2), the tax‑free threshold for the leaving entity in respect of the remainder of the financial year is zero.\n\n**Examples**\n\n1 A wagering and betting entity ceases to be a member of a group on 1 October 2023. From 1 July to 30 September 2023 the entity's net wagering revenue was $800 000. This amount is reduced from the entity's tax-free threshold in respect of the remainder of the financial year, which would otherwise be $1 000 000, so the entity's tax-free threshold in respect of the remainder of the financial year is $200 000.\n\n2 A wagering and betting entity ceases to be a member of a group on 1 March 2024. From 1 July 2023 to 29 February 2024 the entity's net wagering revenue was $1 500 000. As this amount exceeds what would otherwise be the entity's tax‑free threshold in respect of the financial year ($1 000 000), the entity's tax-free threshold in respect of the remainder of the financial year is zero.\n\n\t33 Victorian racing industry payment\n\n(1) The Treasurer, by notice published in the Government Gazette, must determine from time to time a proportion of the amount of wagering and betting tax paid or payable to be the Victorian racing industry payment to be paid to an entity specified in the notice that, in the Treasurer's opinion, represents or is connected with the Victorian racing industry.\n\n(2) Before determining the amount of the Victorian racing industry payment, the Treasurer must consult the Gaming Minister and the Racing Minister.\n\n(3) The Victorian racing industry payment must be paid out of the Consolidated Fund (which is appropriated to the necessary extent) each month to the specified entity.\n\n(4) The Victorian racing industry payment or any part of it must not be used by the specified entity or any other entity to provide direct or indirect financial or other support to a wagering and betting entity.\n\n(5) A notice published under subsection (1) is not a legislative instrument within the meaning of the **Subordinate Legislation Act 1994**.\n\n(6) In this section—\n\n***specified entity*** means the entity specified in the notice under subsection (1).\n\n\t34 ANZAC Day Proceeds Fund\n\nBefore the end of each financial year the Treasurer must pay out of the Consolidated Fund (which is appropriated to the necessary extent) into the ANZAC Day Proceeds Fund established under the **ANZAC Day Act 1958** an amount equal to one-thirtieth of the amount of wagering and betting tax paid or payable in respect of the month of April in that financial year.\n\n\t35 Hospitals and Charities Fund\n\nThe following amounts must be paid out of the Consolidated Fund (which is appropriated to the necessary extent) into the Hospitals and Charities Fund—\n\n(a) an amount equal to the amount of wagering and betting tax paid or payable in respect of each month other than April less the Victorian racing industry payment for that month;\n\n(b) an amount equal to the amount of wagering and betting tax paid or payable in respect of the month of April less—\n\n(i) the Victorian racing industry payment for that month; and\n\n(ii) the payment into the ANZAC Day Proceeds Fund under section 34 in respect of that month.\n\nDivision 3—Registration and returns\n\n\t36 Registration of wagering and betting entities\n\n(1) Subject to subsection (2) and Division 4, a wagering and betting entity that becomes liable to pay wagering and betting tax must apply to the Commissioner, in the form approved by that Commissioner, for registration under this Division before the end of the first month in which the entity becomes liable.\n\nPenalty: 500 penalty units in the case of a body corporate;\n\n100 penalty units in any other case.\n\n**Note**\n\nSection 130B of the **Taxation Administration Act 1997** applies to an offence against this subsection.\n\n(2) A wagering and betting entity does not commit an offence against subsection (1) if the entity has a reasonable excuse for not applying for registration.\n\n(3) The Commissioner must register a wagering and betting entity that applies under subsection (1).\n\n\t37 Cancellation of registration by Commissioner\n\n(1) The Commissioner, by written notice to a registered wagering and betting entity, may cancel the entity's registration under this Division for any reason the Commissioner thinks sufficient.\n\n(2) A cancellation of registration has effect from the date specified for the purpose by the Commissioner in the notice of cancellation.\n\n\t38 Cancellation of registration by registered wagering and betting entity\n\n(1) A registered wagering and betting entity that ceases to incur any liability to pay wagering and betting tax and does not expect to incur any such liability in the future must, within 14 days after so ceasing—\n\n(a) give written notice of that fact to the Commissioner; and\n\n(b) unless previously lodged—\n\n(i) lodge a return for the final month in respect of which they are liable to pay wagering and betting tax under section 31; and\n\n(ii) pay any wagering and betting tax to which the return relates.\n\n(2) The notice cancels the registered wagering and betting entity's registration under this Division on the day on which it is received by the Commissioner.\n\n\t39 Returns and payment of tax\n\n(1) Subject to Division 4, every wagering and betting entity that is registered or required to apply for registration under this Division must, within 30 days after the end of each month—\n\n(a) lodge with the Commissioner a return in respect of the month; and\n\n(b) pay to the Commissioner any wagering and betting tax payable under section 31 on net wagering revenue in respect of the month.\n\n(2) A wagering and betting entity must lodge a return under subsection (1) even if no wagering and betting tax is payable in respect of the month.\n\n(3) A return is to be in the form, and contain the information, determined by the Commissioner.\n\nDivision 4—Grouping provisions\n\n\t40 Constitution of groups\n\n(1) A group is constituted by all the entities forming a group that is not part of any larger group.\n\n(2) The fact that an entity is not a member of a group constituted under a provision of this Division does not prevent that entity from being a member of a group constituted under another provision of this Division.\n\n\t41 Groups of corporations\n\nCorporations constitute a group if they are related bodies corporate within the meaning of the Corporations Act.\n\n\t42 Groups of commonly controlled businesses\n\n(1) If a person or set of persons has a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a group.\n\n(2) For the purposes of this section, a person or set of persons has a controlling interest in a business if—\n\n(a) in the case of one person—the person is the sole owner (whether or not as trustee) of the business; or\n\n(b) in the case of a set of persons—the persons are together as trustees the sole owners of the business; or\n\n(c) in the case of a business carried on by a corporation—\n\n(i) the person or each of the set of persons is a director of the corporation and the person or set of persons is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation; or\n\n(ii) a director or set of directors of the corporation that is entitled to exercise more than 50% of the voting power at meetings of the directors of the corporation is under an obligation, whether formal or informal, to act in accordance with the direction, instructions or wishes of that person or set of persons; or\n\n(d) in the case of a business carried on by a corporation that has a share capital—that person or set of persons can, directly or indirectly, exercise, control the exercise of, or substantially influence the exercise of, more than 50% of the voting power attached to the voting shares, or any class of voting shares, issued by the corporation; or\n\n(e) in the case of a business carried on by a partnership—that person or set of persons—\n\n(i) own (whether beneficially or not) more than 50% of the capital of the partnership; or\n\n(ii) is entitled (whether beneficially or not) to more than 50% of the profits of the partnership; or\n\n(f) in the case of a business carried on under a trust—that person or set of persons (whether or not as trustee of, or beneficiary under, another trust) is the beneficiary in respect of more than 50% of the value of the interests in the first‑mentioned trust.\n\n(3) If—\n\n(a) 2 corporations are related bodies corporate within the meaning of the Corporations Act; and\n\n(b) one of the corporations has a controlling interest in a business—\n\nthe other corporation has a controlling interest in the business.\n\n(4) If—\n\n(a) a person or set of persons has a controlling interest in a business; and\n\n(b) a person or set of persons who carry on the business has a controlling interest in another business—\n\nthe person or set of persons referred to in paragraph (a) has a controlling interest in that other business.\n\n(5) If—\n\n(a) a person or set of persons is the beneficiary of a trust in respect of more than 50% of the value of the interests in the trust; and\n\n(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of another trust—\n\nthe person or set of persons has a controlling interest in the business.\n\n(6) A person who may benefit from a discretionary trust as a result of the trustee or another person, or the trustee and another person, exercising or failing to exercise a power or discretion, is taken, for the purposes of this Division, to be a beneficiary in respect of more than 50% of the value of the interests in the trust.\n\n(7) If—\n\n(a) a person or set of persons has a controlling interest in the business of a trust; and\n\n(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of a corporation—\n\nthe person or set of persons is taken to have a controlling interest in the business of the corporation.\n\n(8) If—\n\n(a) a person or set of persons has a controlling interest in the business of a trust; and\n\n(b) the trustee of the trust (whether alone or together with another trustee or trustees) has a controlling interest in the business of a partnership—\n\nthe person or set of persons is taken to have a controlling interest in the business of the partnership.\n\n\t43 Smaller groups subsumed by larger groups\n\n(1) If a person is a member of 2 or more groups, the members of all the groups together constitute a group.\n\n(2) If 2 or more members of a group have together a controlling interest in a business (within the meaning of section 42), all the members of the group and the person or persons who carry on the business together constitute a group.\n\n\t44 Imposition and rate of tax\n\n(1) Subject to section 45, tax is payable on the net wagering revenue of a group in accordance with the following formula—\n\nwhere—\n\n **TR** is—\n\n(a) 10% on and after 1 July 2023 and before 1 July 2024;\n\n(b) 15% on and after 1 July 2024;\n\n **ANWR** is the aggregate amount of the net wagering revenue of the members of the group;\n\n **TFT** is the tax-free threshold.\n\n(2) Every member of the group, whether or not a wagering and betting entity, is jointly and severally liable to pay wagering and betting tax on the group's net wagering revenue.\n\n\t45 Supplementary provisions for determining tax for groups—members joining or forming groups during financial year\n\n(1) This section applies if a wagering and betting entity that is not a member of a group (the ***joining entity***) becomes a member of a group during a financial year, whether by joining an existing group or forming a new group with another wagering and betting entity.\n\n**Note**\n\nSee section 46 for the situation where the joining entity was a member of another group during the financial year.\n\n(2) For the purposes of section 44—\n\n(a) any net wagering revenue of the joining entity during that financial year before the joining entity became a member is to be included in the ANWR of the group in the month in which the joining entity becomes a member unless wagering and betting tax was payable by the joining entity on that net wagering revenue under section 31; and\n\n(b) if wagering and betting tax was payable by the joining entity under section 31 as referred to in paragraph (a), the tax-free threshold for the group is zero in respect of the remainder of the financial year, including the month in which the joining entity became a member.\n\n**Examples**\n\n1 A wagering and betting entity becomes a member of a group on 1 October 2023. From 1 July to 30 September 2023 the joining entity's net wagering revenue was $800 000. As that is below the tax-free threshold for the joining entity in respect of the financial year ($1 000 000), tax is not payable by the joining entity under section 31. However, the amount of $800 000 is to be included in the ANWR of the group for October 2023.\n\n2 A wagering and betting entity becomes a member of a group on 1 March 2024. From 1 July 2023 to 29 February 2024 the joining entity's net wagering revenue was $1 500 000. As that exceeds the tax-free threshold for the joining entity in respect of the financial year ($1 000 000), tax is payable by the joining entity under section 31, and the tax-free threshold for the group in respect of the remainder of the financial year (being March to June 2024) is zero.\n\n3 Wagering and betting entity A and wagering and betting entity B form a group on 1 October 2023. From 1 July 2023 to 30 September 2023 A's net wagering revenue was $800 000 and B's net wagering revenue was $1 500 000. As tax is not payable by A under section 31, the amount of $800 000 is to be included in the ANWR of the group for October 2023. Furthermore, as tax is payable by B under section 31, B's net wagering revenue from July to September 2023 is not included in the ANWR of the group for October 2023 but the tax-free threshold for the group in respect of the remainder of the financial year (being October 2023 to June 2024) is zero.\n\n\t46 Supplementary provisions for determining tax for groups—members leaving groups and joining other groups during financial year\n\n(1) This section applies if a wagering and betting entity (the ***transferring entity***) ceases to be a member of a group (***group A***) and becomes a member of another group (***group B***) during a financial year, whether group B is an existing group or a new group formed by the transferring entity and another wagering and betting entity.\n\n(2) For the purposes of section 44—\n\n(a) if wagering and betting tax was payable by group A during that financial year before the transferring entity ceased to be a member, the tax-free threshold for group B is zero in respect of the remainder of the financial year, including the month in which the transferring entity became a member; and\n\n(b) if all of the members of group B were members of group A before joining or forming group B, any net wagering revenue of each of the transferring entities during that financial year while they were members of group A is to be included in the ANWR of group B in the month in which the transferring entities became members of group B unless wagering and betting tax was payable by group A on that net wagering revenue under section 44.\n\n\t47 Designated group entities\n\n(1) The members of a group may, with the approval of the Commissioner, designate a qualified member of the group to be the designated group entity for the group for the purposes of this Division.\n\n(2) A member of a group is a qualified member if—\n\n(a) the member's net wagering revenue in the previous financial year exceeded the tax-free threshold; or\n\n(b) the member's likely net wagering revenue in the current financial year is likely to exceed the tax-free threshold.\n\n(3) If none of the members of a group is a qualified member but—\n\n(a) the aggregate of the members' net wagering revenue in the previous financial year exceeded the tax-free threshold; or\n\n(b) in the opinion of the Commissioner, the aggregate of the members' likely net wagering revenue in the current financial year is likely to exceed the tax-free threshold—\n\nthe members may, with the approval of the Commissioner, designate any member of the group to be the designated group entity for the group for the purposes of this Division.\n\n(4) The Commissioner must designate a member of a group as the designated group entity for the group if the members of the group do not designate a member under subsection (1) or (3) within 30 days after the end of the month in which the group is established.\n\n(5) The designated group entity of a group stops being the designated group entity from and including the earlier of the following days—\n\n(a) the first day of the month following the month in which there is a change in the membership of the group;\n\n(b) the first day of the month following the month in which the members of the group revoke the designation.\n\n(6) The designation of a designated group entity under subsection (1) or (3) must be by written notice.\n\n(7) Such a notice—\n\n(a) must be executed by or on behalf of each member of the group; and\n\n(b) must be served on the Commissioner.\n\n\t48 Registration of designated group entity\n\n(1) Subject to subsection (2), the designated group entity of a group must apply to the Commissioner, in the form approved by the Commissioner, before the end of the first month in which the members of the group become liable to pay tax under section 44, for registration under this Division.\n\nPenalty: 500 penalty units in the case of a body corporate;\n\n100 penalty units in any other case.\n\n**Note**\n\nSection 130B of the **Taxation Administration Act 1997** applies to an offence against this subsection.\n\n(2) A designated group entity does not commit an offence against subsection (1) if the entity has a reasonable excuse for not applying for registration.\n\n(3) The Commissioner must register a designated group entity that applies under subsection (1).\n\n\t49 Cancellation of registration by Commissioner\n\n(1) The Commissioner, by written notice to a registered designated group entity, may cancel the entity's registration under this Division for any reason the Commissioner thinks sufficient.\n\n(2) A cancellation of registration has effect from the date specified for the purpose by the Commissioner in the notice of cancellation.\n\n\t50 Cancellation of registration by registered designated group entity\n\n(1) If the members of a group cease to incur any liability to pay wagering and betting tax under section 44 and do not expect to incur any such liability in the future, the registered designated group entity must, within 14 days after so ceasing—\n\n(a) give written notice of that fact to the Commissioner; and\n\n(b) unless previously lodged—\n\n(i) lodge a group return for the final month in respect of which the members of the group are liable to pay wagering and betting tax under section 44; and\n\n(ii) pay any wagering and betting tax to which the group return relates.\n\n(2) The notice cancels the registered designated group entity's registration under this Division on the day on which it is received by the Commissioner.\n\n\t51 Group returns and payment of tax\n\n(1) Every designated group entity that is registered or required to apply for registration under this Division must, within 30 days after the end of each month—\n\n(a) lodge with the Commissioner a group return in respect of the month; and\n\n(b) pay to the Commissioner any wagering and betting tax payable under section 44 on the group's net wagering revenue in respect of the month.\n\n(2) A designated group entity must lodge a group return under subsection (1) even if no wagering and betting tax is payable in respect of the month.\n\n(3) A group return is to be in the form, and contain the information, determined by the Commissioner.\n\n\t52 Supplementary provisions for joint and several liability of group members\n\n(1) Each member of a group who is jointly and severally liable to pay wagering and betting tax under section 44 is also jointly and severally liable to pay—\n\n(a) any amount payable to the Commissioner under this or any other Act in relation to that tax, including any interest and penalty tax; and\n\n(b) any costs and expenses incurred in relation to the recovery of that tax that the Commissioner is entitled to recover from any such member.\n\n(2) A member of a group who pays an amount in accordance with the liability imposed by this Division has such rights of contribution or indemnity from the other member or members as is just.\n\nDivision 5—General\n\n\t53 Multi-jurisdictional agreements\n\n(1) The Treasurer may enter into an agreement (a ***multi-jurisdictional agreement***) with one or more other States or one or more Territories, or both, to establish and implement processes for achieving improvements in the assessment and collection of taxes, interest and penalties imposed by the participating jurisdictions on wagering and betting operations that are carried on in multiple jurisdictions.\n\n(2) A multi-jurisdictional agreement may—\n\n(a) provide for collection of taxes, interest and penalties by a participating jurisdiction on behalf of other participating jurisdictions and for the distribution of amounts so collected; and\n\n(b) provide for each participating jurisdiction to collect, on behalf of all participating jurisdictions, taxes, interest and penalties payable to those jurisdictions by wagering and betting entities whose businesses are based in the collecting jurisdiction; and\n\n(c) provide for participating jurisdictions to undertake audits or investigations in respect of taxes, interest and penalties payable by a wagering and betting entity under the law of another participating jurisdiction; and\n\n(d) authorise the performance of functions under this Act or the **Taxation Administration Act 1997** by a specified authority of a participating jurisdiction, subject to subsection (4) and any other limitations specified in the agreement; and\n\n(e) authorise the performance of functions under a specified law of another participating jurisdiction by the Commissioner, subject to any law of that jurisdiction and any other limitations specified in the agreement; and\n\n(f) provide for participating jurisdictions to assist each other in making timely and accurate determinations of taxes, interest and penalties payable by sharing information available to them, including the results of audits and investigations and any other information of a kind specified in the agreement; and\n\n(g) provide for any other measures or matters that the participating jurisdictions consider necessary or expedient for achieving improvements in the assessment or collection of taxes, interest and penalties or for implementing processes established by the agreement for that purpose.\n\n(3) A multi-jurisdictional agreement operates for the period, and may be varied or terminated in such a manner, as the participating jurisdictions agree.\n\n(4) A multi-jurisdictional agreement—\n\n(a) must be consistent with this Act and the **Taxation Administration Act 1997**; and\n\n(b) cannot authorise a participating jurisdiction—\n\n(i) to make a binding determination of the amount of tax, interest or penalties payable by a wagering and betting entity under the laws of another participating jurisdiction; or\n\n(ii) to take enforcement action in respect of tax, interest or penalties payable by a wagering and betting entity under the laws of another participating jurisdiction.\n\n\t54 Guidelines for determining location\n\n(1) The Commissioner may from time to time publish guidelines, not inconsistent with this Act or the regulations, for determining the location of a person who makes a bet with, or through a service provided by, a wagering and betting entity.\n\n(2) Guidelines published under subsection (1) are not legislative instruments within the meaning of the **Subordinate Legislation Act 1994**.\n\n\t55 Extraterritorial operation\n\nThis Part applies in relation to a wagering and betting entity, including a designated group entity, that is located outside Victoria.\n\n\t56 Regulations for wagering and betting tax\n\nThe regulations may prescribe—\n\n(a) kinds of wagering and betting that are bets; and\n\n(b) amounts associated with the making of bets that are to be included in net wagering revenue; and\n\n(c) amounts associated with the making of bets that are not to be included in net wagering revenue; and\n\n(d) methods for determining the location of persons making bets with, or through a service provided by, a wagering and betting entity; and\n\n(e) persons or classes of persons that are wagering and betting entities.\n\nPart 5—General and transitional\n\nDivision 1—General\n\n\t57 Regulations\n\n(1) The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or necessary to be prescribed to give effect to this Act.\n\n(2) Regulations made under this Act—\n\n(a) may be of general or specially limited application; and\n\n(b) may differ according to differences in time, place or circumstances; and\n\n(c) may impose penalties not exceeding 20 penalty units for a contravention of the regulations.\n\nDivision 2—Transitional provisions\n\n\t58 Transitional provisions in Schedule 2\n\nSchedule 2 has effect.\n\nPt 6 (Headings and ss 59–80) repealed by No. 14/2023 s. 80.\n\n* * * * *\n\nSchedule 1—Amount of additional casino tax on gross gaming revenue\n\nSection 10\n\n**Table**\n\n| *Column 1* | *Column 2* |\n| --- | --- |\n| *Amount by which gross gaming revenue in a financial year exceeds the base amount for that year* | *Amount of additional casino tax* |\n| Not exceeding $20 million | 1% of the amount exceeding the base amount |\n| Exceeding $20 million but not exceeding $40 million | $200 000 + 2% of the amount exceeding $20 million |\n| Exceeding $40 million but not exceeding $60 million | $600 000 + 3% of the amount exceeding $40 million |\n| Exceeding $60 million but not exceeding $80 million | $1 200 000 + 4% of the amount exceeding $60 million |\n| Exceeding $80 million but not exceeding $100 million | $2 000 000 + 5% of the amount exceeding $80 million |\n| Exceeding $100 million but not exceeding $120 million | $3 000 000 + 6% of the amount exceeding $100 million |\n| Exceeding $120 million but not exceeding $140 million | $4 200 000 + 7% of the amount exceeding $120 million |\n| Exceeding $140 million but not exceeding $160 million | $5 600 000 + 8% of the amount exceeding $140 million |\n| Exceeding $160 million but not exceeding $180 million | $7 200 000 + 9% of the amount exceeding $160 million |\n| Exceeding $180 million but not exceeding $200 million | $9 000 000 + 10% of the amount exceeding $180 million |\n| Exceeding $200 million but not exceeding $220 million | $11 000 000 + 11% of the amount exceeding $200 million |\n| Exceeding $220 million but not exceeding $240 million | $13 200 000 + 12% of the amount exceeding $220 million |\n| Exceeding $240 million but not exceeding $260 million | $15 600 000 + 13% of the amount exceeding $240 million |\n| Exceeding $260 million but not exceeding $280 million | $18 200 000 + 14% of the amount exceeding $260 million |\n| Exceeding $280 million but not exceeding $300 million | $21 000 000 + 15% of the amount exceeding $280 million |\n| Exceeding $300 million but not exceeding $320 million | $24 000 000 + 16% of the amount exceeding $300 million |\n| Exceeding $320 million but not exceeding $340 million | $27 200 000 + 17% of the amount exceeding $320 million |\n| Exceeding $340 million but not exceeding $360 million | $30 600 000 + 18% of the amount exceeding $340 million |\n| Exceeding $360 million but not exceeding $380 million | $34 200 000 + 19% of the amount exceeding $360 million |\n| Exceeding $380 million | $38 000 000 + 20% of the amount exceeding $380 million |\n\n\n**Example**\n\nIf the gross gaming revenue in a financial year is $2250 million and the base amount for that financial year is $2000 million, the amount exceeding the base amount is $250 million, and so the additional casino tax under section 10 for the financial year is $15 600 000 + 13% of $10 million ($250 million $240 million) = $16 900 000.\n\nSchedule 2—Transitional provisions\n\nSection 58\n\n\t1 Casino taxation\n\n(1) This Act applies to casino tax, community benefit levy and additional casino tax on a casino operator's gaming revenue attributable to gaming machines, gaming revenue attributable to table games, total gaming revenue or gross gaming revenue (as the case requires) in respect of any period on and after 1 July 2023.\n\n**Note**\n\nSee section 23 of the **Casino (Management Agreement) Act 1993** in relation to periods before 1 July 2023.\n\n(2) For the purposes of calculating the casino tax of the Melbourne Casino Operator for July 2023 under this Act—\n\n(a) if no casino tax (within the meaning of the Agreement) is payable for June 2023 under the Agreement because Gaming Revenue is less than zero, the State Tax credit for that month is to be applied under section 8(6)(a) to the Operator's total casino tax for July 2023; and\n\n(b) if the casino tax (within the meaning of the Agreement) for June 2023 under the Agreement is less than the State Tax credit for that month, the excess amount of the State Tax credit is to be applied under section 8(6)(b) to the Operator's total casino tax for July 2023; and\n\n(c) if the Commission Based Players' Gaming Revenue for June 2023 under the Agreement is less than zero, the negative amount is to be applied under section 12 to reduce the Operator's total commission based players gaming revenue for July 2023.\n\n(3) In this clause—\n\n***Commission Based Players' Gaming Revenue*** has the same meaning as in the Agreement;\n\n***Gaming Revenue*** has the same meaning as in the Agreement;\n\n***Melbourne Casino Operator*** has the meaning given by section 4 of the **Casino (Management Agreement) Act 1993**;\n\n***State Tax credit*** has the same meaning as in the Agreement;\n\n***the Agreement*** has the meaning given by section 4 of the **Casino (Management Agreement) Act 1993**.\n\n\t2 Taxation of keno\n\n(1) This Act applies to keno tax on the net keno revenue of a keno entity in respect of any period on and after 1 July 2023.\n\n**Note**\n\nSee clause 40.2 of Schedule 7 to the **Gambling Regulation Act 2003** in relation to periods before 1 July 2023.\n\n(2) Section 19 applies on and after 1 July 2023 in relation to any negative amount of net keno revenue in respect of a month before that day that has not been applied to reduce net keno revenue in the next or a subsequent month under section 6A.4A.6 of the **Gambling Regulation Act 2003**.\n\n(3) A keno entity that, immediately before 1 July 2023, was registered under section 6A.4A.7 of the **Gambling Regulation Act 2003** is taken, on and after that day, to be registered under section 20.\n\n\t3 Taxation of wagering and betting\n\n(1) This Act applies to wagering and betting tax on the net wagering revenue of a wagering and betting entity in respect of any period on and after 1 July 2023.\n\n**Note**\n\nSee clause 40.1 of Schedule 7 to the **Gambling Regulation Act 2003** in relation to periods before 1 July 2023.\n\n(2) A notice that was in effect under section 4.6A.5(1) of the **Gambling Regulation Act 2003** immediately before 1 July 2023 continues in effect on and after that day as if it were a notice under section 33(1).\n\n(3) A wagering and betting entity that, immediately before 1 July 2023, was registered under section 4.6A.7 of the **Gambling Regulation Act 2003** is taken, on and after that day, to be registered under section 36.\n\n(4) A designation of an entity that was in effect under section 4.6A.17(1) or (3) of the **Gambling Regulation Act 2003** immediately before 1 July 2023 continues in effect on and after that day as if it were a designation under section 47(1) or (3), as the case requires.\n\n(5) An entity that, immediately before 1 July 2023, was registered as a designated group entity under section 4.6A.18 of the **Gambling Regulation Act 2003** is taken, on and after that day, to be a designated group entity registered under section 48.\n\n═════════════\n\nEndnotes\n\n1 General information\n\nSee [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.\n\n*Minister's second reading speech—*\n\n*Legislative Assembly: 3 May 2023*\n\n*Legislative Council: 30 May 2023*\n\nThe long title for the Bill for this Act was \"A Bill for an Act to consolidate and amend various gambling taxes, to make consequential amendments to the **Casino Control Act 1991**, the **Casino (Management Agreement) Act 1993**, the **Gambling Regulation Act 2003** and the **Taxation Administration Act 1997** and for other purposes.\"\n\n **Constitution Act 1975:**\n\n *Section 85(5) statement:*\n\n *Legislative Assembly: 3 May 2023*\n\n *Legislative Council: 30 May 2023*\n\n *Absolute majorities:*\n\n *Legislative Assembly: 18 May 2023*\n\n *Legislative Council: 30 May 2023*\n\nThe **Gambling Taxation Act 2023** was assented to on 6 June 2023 and came into operation on 1 July 2023: section 2.\n\nINTERPRETATION OF LEGISLATION ACT 1984 (ILA)\n\nStyle changes\n\nSection 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.\n\nReferences to ILA s. 39B\n\nSidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression \"(1)\" at the beginning of the original section or clause.\n\nInterpretation\n\nAs from 1 January 2001, amendments to section 36 of the ILA have the following effects:\n\n• Headings\n\nAll headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).\n\n• Examples, diagrams or notes\n\nAll examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).\n\n• Punctuation\n\nAll punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).\n\n• Provision numbers\n\nAll provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).\n\n• Location of \"legislative items\"\n\nA \"legislative item\" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.\n\n• Other material\n\nAny explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.  \nSee section 36(3)(3D)(3E).\n\n2 Table of Amendments\n\nThis publication incorporates amendments made to the **Gambling Taxation Act 2023** by Acts and subordinate instruments.\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n**Gambling Taxation Act 2023, No. 14/2023**\n\n| Assent Date: | 6.6.23 |\n| --- | --- |\n| Commencement Date: | S. 80 on 1.7.23: s. 2 |\n| Note: | S. 80 repealed Pt 6 (ss 59–80) on 1.7.24 |\n| Current State: | This information relates only to the provision/s amending the **Gambling Taxation Act 2023** |\n\n\n**State Taxation Amendment Act 2024, No. 22/2024**\n\n| Assent Date: | 4.6.24 |\n| --- | --- |\n| Commencement Date: | S. 5 on 5.6.24: s. 2(2) |\n| Current State: | This information relates only to the provision/s amending the **Gambling Taxation Act 2023** |\n\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n3 Explanatory details\n\nNo entries at date of publication.","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its stated purpose in section 1: to consolidate and amend various gambling taxes. It brings together casino tax, keno tax, and wagering/betting tax that were previously located in different Acts (Casino Management Agreement Act, Gambling Regulation Act) into a single statute. While comprehensive, it does not appear to have expanded significantly beyond the original taxation of gambling activities."},"complexity_factors":["Multiple nested formulas with variables (e.g., section 8 casino tax calculation involves CT = TCT - STC, where TCT itself is a formula involving TT, TG, and TCBP, and TG requires further calculation through subsections 3-5)","Extensive cross-referencing to other legislation including Casino Control Act 1991, Gambling Regulation Act 2003, Taxation Administration Act 1997, Corporations Act, and GST Act","Complex grouping provisions (sections 40-52) with multiple tests for control (directors, shareholders, partnerships, trusts) and cascading control rules through related bodies corporate","Tiered tax rates with multiple thresholds: casino gaming machines have 4 tiers (0%, 46.7%, 51.17%, 60.67%); additional casino tax has 20 tiers (Schedule 1); wagering tax has rate changes over time (10% then 15%)","Conditional logic for tax-free thresholds when entities join or leave groups (sections 32, 45, 46) with worked examples provided","Multiple defined terms (approximately 50+ defined terms across the Act) with some definitions referring to definitions in other Acts","Extraterritorial operation provisions applying to entities outside Victoria (sections 26, 55)","Multi-jurisdictional agreement frameworks allowing interstate cooperation on tax collection (sections 24, 53)","Transitional provisions preserving pre-existing registrations and credits from repealed provisions in other Acts (Schedule 2)"],"plain_english_summary":"This legislation consolidates and updates Victoria's gambling taxes into one Act. It covers three main areas:\n\n**1. Casino Taxation (Part 2)**\n- Imposes multiple taxes on casino operators: a base casino tax, a 1% community benefit levy, and two types of additional casino tax\n- Casino tax is calculated differently for gaming machines (using a tiered rate structure based on average revenue per machine) and table games (21.25% of revenue)\n- Commission-based players (high-rollers with special arrangements) are taxed at 9% on their gaming revenue\n- Includes a complex additional tax on gross gaming revenue exceeding $1.2 billion annually, with rates escalating from 1% to 20% depending on how much revenue exceeds the threshold\n- Casino operators must register and lodge monthly returns\n\n**2. Keno Taxation (Part 3)**\n- Imposes a 24.24% tax on the net keno revenue of keno operators\n- Net revenue is calculated based on bets made by people located in Victoria, minus prizes paid to Victorian players\n- Allows for multi-jurisdictional agreements with other states/territories to coordinate tax collection\n- Revenue is directed to the Hospitals and Charities Fund and Mental Health Fund\n\n**3. Wagering and Betting Taxation (Part 4)**\n- Imposes tax on net wagering revenue at 10% (until 1 July 2024) then 15% (from 1 July 2024), but only on revenue exceeding $1 million per year (tax-free threshold)\n- Covers bookmakers, betting exchanges, totalisators, and online betting services\n- Includes complex \"grouping provisions\" that treat related businesses as a single entity for tax purposes to prevent tax avoidance through corporate structures\n- Allows for designated group entities to lodge returns on behalf of groups\n- Revenue is hypothecated (earmarked) for the Victorian racing industry, ANZAC Day Proceeds Fund, and Hospitals and Charities Fund\n\n**Who it affects:** Casino operators, keno licensees, wagering and betting operators (including online bookmakers), and through them, the Victorian public via funded hospitals, charities, and mental health services.\n\n**Why it matters:** This consolidates previously scattered gambling tax provisions from multiple Acts into one place, updates tax rates, closes potential loopholes through grouping rules, and ensures gambling revenue contributes to public services."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act’s core purpose is consolidation and amendment of gambling taxes (s1), and the main structure aligns with that. However, the 2024 amendment expanded administrative enforcement scope by inserting a specific power for the Commissioner to require additional records and information during a specified short period (s14A, inserted by State Taxation Amendment Act 2024). That inserted power increases compliance and enforcement reach beyond simple consolidation. In addition, the Act contains broad Treasurer and Commissioner discretions (e.g. determining the Victorian racing industry payment at the Treasurer’s direction (s33) and broad cancellation powers for registrations (s21(1), s37(1), s49(1))) which centralise allocation and enforcement decisions. These features represent an expansion of administrative and enforcement mechanisms relative to a narrow consolidation that only restated existing taxes without new investigatory or allocation powers. (See s14A; s33; s21/s37/s49.)"},"complexity_factors":["Three separate tax regimes in one Act (casinos, keno, wagering & betting) with distinct definitions and calculation rules (Parts 2–4).","Multiple bespoke definitions across Parts (examples: 'commission based player', 'gross gaming revenue', 'net keno revenue', 'net wagering revenue', 'group', 'designated group entity') requiring cross-Part reading (s3; s6; s15; s29; Division 4).","Tiered per-machine tax schedule with four bands and banded percentage calculations (s8(4)–(5)).","Progressive additional casino tax with 20 separate revenue bands in Schedule 1 (Schedule 1 table).","Complex group rules (constitution, control tests, join/leave mechanics, designated group entity, joint & several liability) spanning s40–52 with multiple conditional adjustments (s44–46).","Frequent cross-references to external Acts and instruments (Casino Control Act 1991; Gambling Regulation Act 2003; Taxation Administration Act 1997; GST Act; Health Services Act 1988; ANZAC Day Act 1958), increasing interpretive work.","Delegated detail left to regulations and Commissioner-determined forms/guidelines (s14(3); s23(3); s39(3); s28; s56) — substantive operation depends on secondary instruments.","Monthly and annual timing rules plus transitional provisions (Schedule 2) create many temporal conditions and carry-forward rules (s8(6); s11; s19; Schedule 2).","Administrative discretion points: Commissioner powers to cancel registrations and require information including the 2024 insertion of s14A (s13, s21, s37, s49, s14A), and Treasurer discretion over certain payments (s33).","Extraterritorial application and multi-jurisdictional agreements introduce cross-border procedural complexity (s24, s26, s53, s55)."],"plain_english_summary":"**What this law does (mechanically)\n\n- Consolidates Victoria's gambling taxes into one Act and sets the rates, formulas and administrative rules for taxes on: casinos (Part 2), keno (Part 3) and wagering & betting (Part 4). (See s1, Parts 2–4.)\n\n- Establishes who must register, what monthly and yearly returns must be lodged, and when tax payments are due. (Registration and return rules: s13–14 for casinos; s20–23 for keno; s36–39 for wagering and betting.)\n\n- Specifies detailed tax calculations:\n  - Casino tax combines a per-machine sliding band tax for gaming machines, a percentage on table-game revenue, and a percentage on premium (commission-based) players. The formula and per-machine band rates are in s8(2)–(5). A 1% community benefit levy on total casino gaming revenue is imposed (s9). Additional yearly top-up (progressive) casino tax applies if gross gaming revenue exceeds an indexed base amount (s10 and Schedule 1). A separate additional tax applies if commission-based players' revenue is below a fixed threshold (s11).\n  - Keno tax is charged monthly on \"net keno revenue\" at a flat rate of 24.24% (s16–18). The Act sets how to calculate net keno revenue and allows negative months to be carried forward (s16, s19).\n  - Wagering & betting tax is imposed on \"net wagering revenue\" with a tax-free threshold of $1,000,000 and rates of 10% (for 1 July 2023–30 June 2024) and 15% thereafter (s29, s31). The Act defines \"net wagering revenue\" precisely to capture different business models (bookmakers, totalisators, betting exchanges) (s29).\n\n- Creates grouping rules for wagering entities so that related or commonly controlled businesses can be taxed as a single group, with joint and several liability for group members (Division 4, s40–52).\n\n- Hypothecates portions of tax receipts to specified funds or payments: e.g. payments to the Hospitals and Charities Fund, Mental Health Fund, ANZAC Day Proceeds Fund and a Victorian racing industry payment determined by the Treasurer (s9(2), s27, s33–35).\n\n- Gives the Commissioner of State Taxation administrative powers: registration, cancellation, specification of return forms, and — as amended — a power to require additional records or information over a specified short period (s13, s14, s14A). The Treasurer may enter multi-jurisdictional information-sharing/collection agreements with other jurisdictions (s24, s53).\n\n- Applies to entities located outside Victoria (extraterritorial application for keno and wagering & betting: s26, s55) and includes transition rules for entities already regulated under previous gambling laws (Schedule 2).\n\nWho this affects\n\n- Casino operators (s6–14): they pay casino tax, community benefit levy and possible additional tax, and must register and lodge monthly returns.\n- Keno entities and licensees (s15–23): they calculate and pay monthly keno tax and must register unless exempted by regulation.\n- Wagering and betting entities (s29–39): includes bookmakers, wagering licensees, operators of totalisators and betting exchanges — they must register and pay monthly or group-based tax.\n- Groups of commonly controlled businesses (s40–52): owners/controllers whose businesses meet the control tests must account for group tax and face joint liability.\n- The Commissioner (administration and enforcement) and the Treasurer (payments, hypothecation and multi-jurisdictional agreements).\n\nWhy it matters (purpose claims and practical effects)\n\n- The Act’s stated purpose is to consolidate and amend gambling taxes and make consequential amendments to related Acts (s1). Mechanically, it does that by replacing multiple prior regimes with a single statute that sets rates, formulas, reporting obligations and enforcement tools.\n\n- Revenue and earmarking: the Act creates clearly-prescribed streams and percentages to be paid into public funds (Hospitals & Charities Fund, Mental Health Fund, ANZAC Day Proceeds Fund) and gives the Treasurer power to specify a Victorian racing industry payment (s9(2), s27, s33–35). That changes how gambling tax receipts are allocated month-to-month.\n\n- Enforcement and compliance: the Commissioner has standard registration, return and cancellation powers (e.g. s13, s20, s36, s14), and a recently inserted specific power to require additional records over a specified period (s14A). That increases the Commissioner’s ability to obtain contemporaneous records for audit or investigation over short windows.\n\n- Cross-jurisdiction collection: the Treasurer may enter multi-jurisdictional agreements to coordinate assessment, collection and audits across States and Territories (s24, s53). This creates a legal mechanism for sharing information and, in limited ways, delegating certain functions to other jurisdictions (subject to statutory limits in subsections s24(4), s53(4)).\n\nCosts, incentives and trade-offs (mechanical effects, not value judgments)\n\n- Who pays: Taxes are paid by regulated operators — casino operators (s7–11), keno entities (s18), wagering & betting entities or groups (s31–44). These are imposed on operators' revenues and receipts as defined in each Part.\n\n- Behavioural incentives:\n  - Grouping rules (s40–52) create an administrative choice for related operators: join a group or be taxed individually. That affects how owners structure control and corporate arrangements because membership can change tax liabilities and trigger joint liability.\n  - Detailed definitions of revenue (including \"free bets\" and face value rules in s6, s16, s29) influence product design and promotions: operators must include the face value of free bets in revenue calculations and account for net prizes separately.\n  - Per-machine banded tax (s8(3)–(5)) sets a rate schedule that could affect decisions about how many or which types of machines to install at a casino.\n\n- Compliance burden and administration:\n  - Monthly reporting and payment deadlines (typically within 30 days of month end: s14(1)(a), s23(1), s39(1), s51(1)) impose recurring administrative costs.\n  - Registration requirements have short timeframes (e.g. within 14 days after first month liable: s13(1), s20(1), s36(1)), and failures attract sizeable monetary penalties (e.g. 500 penalty units for a body corporate in registration offences — s13(1), s20(1), s36(1), s48(1)).\n  - The Commissioner sets the return form and information required (s14(3), s23(3), s39(3), s51(3)), giving the Commissioner discretion that affects compliance complexity.\n\n- Implementation risks and operational details:\n  - Indexed base amounts and CPI adjustments (s10(3)) rely on an ABS index; if that index changes or is discontinued, the Commissioner may substitute a comparable index (s10(4)), which introduces an implementation judgement.\n  - The Act relies on regulations to define important operational details (e.g. persons or classes that are keno or wagering entities; methods for determining location; amounts to include/exclude from revenue — s28, s56). Those delegated instruments will materially affect how law operates in practice.\n\n- Concentrated benefits and discretion:\n  - The Victorian racing industry payment is determined by the Treasurer (s33) and paid to an entity or entities specified by notice. That is a concentrated allocation decision made by the executive (with consultation requirements) rather than a fixed statutory split.\n  - The Commissioner has broad discretion to cancel registrations for \"any reason the Commissioner thinks sufficient\" (s21(1), s37(1), s49(1)). That procedural discretion concentrates administrative control.\n\n- Extraterritorial reach and cross-border enforcement:\n  - The Act expressly applies to operators outside Victoria (s26, s55) and provides for multi-jurisdictional agreements (s24, s53), extending the tax system’s practical reach beyond state borders and creating mechanisms for shared audits and collection.\n\nConcluding practical summary: who pays, who decides, what behaviour changes\n\n- Operators pay: casino operators, keno entities and wagering & betting entities (or their groups) pay the taxes (Parts 2–4).\n- Administrators decide: the Commissioner administers registration, returns, audits and some operational details via forms and guidelines; the Treasurer decides allocations to public funds and may negotiate inter-jurisdictional arrangements (s9(2), s14A, s24, s33).\n- Behaviour likely to respond to rules: corporate structuring around group-membership tests, product design (treatment of free bets), machine numbers/choices in casinos (because of per-machine bands), and cross-border arrangements to manage location determination and multi-jurisdictional exposure (s8, s16, s29, Division 4).\n\nKey sections cited above: s1 (purposes), s6–12 (casino tax mechanics), s13–14/14A (registration, returns and power to require information), s15–19 (keno definitions and tax), s20–23 (keno registration/returns), s24 (multi-jurisdictional agreements for keno), s29–31 (wagering & betting definitions and tax), s33–35 (hypothecated payments), s36–39 (registration/returns), s40–52 (grouping), s53–56 (multi-jurisdictional agreements and regulations), Schedule 1 (additional casino tax bands), Schedule 2 (transitional provisions)."},"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"Insufficient legislative text was provided to determine whether the scope changed from the original Bill's intent. The metadata indicates this is a consolidated version of Act 14/2023, suggesting amendments may have been made, but the nature and extent of any scope changes cannot be assessed from the available text."},"complexity_factors":["Taxation legislation inherently involves complex calculations, definitions, and compliance obligations","Gambling industry involves multiple licence types (casino, wagering, gaming machines, lotteries) each potentially taxed differently","Likely interaction with multiple other Victorian Acts (gambling regulation, revenue, gaming control legislation)","Consolidation of previous laws creates transition and interpretation issues","Insufficient source text provided to assess full complexity — actual Act may rate significantly higher","Tax assessment, objection, and appeals processes typically add procedural complexity"],"plain_english_summary":"The Gambling Taxation Act 2023 (Vic) establishes a consolidated framework for taxing gambling activities in Victoria. It governs how gambling operators—casinos, wagering providers, venues with gaming machines and online firms—are taxed, when payments are due, and enforcement for noncompliance.  \n\nIt matters because it centralises previously scattered rules and determines a major revenue stream that funds public services."}},"importantCases":[],"_links":{"self":"/api/acts/gambling-taxation-act-2023","history":"/api/acts/gambling-taxation-act-2023/history","analysis":"/api/acts/gambling-taxation-act-2023/analysis","conflicts":"/api/acts/gambling-taxation-act-2023/conflicts","importantCases":"/api/acts/gambling-taxation-act-2023/important-cases","documents":"/api/acts/gambling-taxation-act-2023/documents"}}