{"id":"sl-1998-31","name":"Interactive Gambling Regulation 1998","slug":"interactive-gambling-regulation-1998","collection":"regulation","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"31 of 1998","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173408,"registerId":"act-sl-1998-31-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Interactive Gambling Regulation 1998","content":"Australian Capital Territory\nInteractive Gambling Regulation 1998\nSL1998-31\nmade under the\nInteractive Gambling Act 1998\nRepublication No 6\nEffective: 5 June 2012\nRepublication date: 5 June 2012\nLast amendment made by A2012-21\nAuthorised by the ACT Parliamentary Counsel\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Interactive Gambling Regulation 1998, made under the Interactive\nGambling Act 1998 (including any amendment made under the Legislation Act 2001, part 11.3\n(Editorial changes)) as in force on 5 June 2012. It also includes any commencement,\namendment, repeal or expiry affecting this republished law to 5 June 2012.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the\nACT legislation register at www.legislation.act.gov.au):\n authorised republications to which the Legislation Act 2001 applies\n unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made\nby an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117).\nThe changes are made if the Parliamentary Counsel considers they are desirable to bring the law\ninto line, or more closely into line, with current legislative drafting practice.\nThis republication does not include amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the symbol M\nappears immediately before the provision heading. The text of the modifying provision appears\nin the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $110 for\nan individual and $550 for a corporation (see Legislation Act 2001, s 133).\n\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nInteractive Gambling Regulation 1998\nmade under the\nInteractive Gambling Act 1998\nContents\nPage\n1 Name of regulation 2\n2 Dictionary 2\n3 Notes 2\n4 Regulated interactive gambling equipment 2\n5 Evidence for registration 3\n7 Evidence of identity 4\n8 Gambling licences—prescribed particulars 4\n9 Applications for key person licences—prescribed documents 4\n10 Requirements relating to identity 5\n11 Eligibility to be an agent—criteria 5\n12 Interactive gambling tax 5\n12A Tax credit in relation to GST 6\n13 Payment of interactive gambling tax 7\n\nContents\nPage\ncontents 2 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n14 Information for calculating interactive gambling tax 7\n15 Calculation of interactive gambling tax—other information 7\n16 Agent’s operation—appropriate places 8\n17 Prescribed period—s 100 (1) 8\n18 Unclaimed money 8\nDictionary 10\nEndnotes\n1 About the endnotes 12\n2 Abbreviation key 12\n3 Legislation history 13\n4 Amendment history 14\n5 Earlier republications 15\n\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nInteractive Gambling Regulation 1998\nmade under the\nInteractive Gambling Act 1998\n\nSection 1\npage 2 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n1 Name of regulation\nThis regulation is the Interactive Gambling Regulation 1998.\n2 Dictionary\nThe dictionary at the end of this regulation is part of this regulation.\nNote 1 The dictionary at the end of this regulation defines certain terms used in\nthis regulation.\nNote 2 A definition in the dictionary applies to the entire regulation unless the\ndefinition, or another provision of the regulation, provides otherwise or\nthe contrary intention otherwise appears (see Legislation Act, s 155 and\ns 156 (1)).\n3 Notes\nA note included in this regulation is explanatory and is not part of\nthis regulation.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of\nnotes.\n4 Regulated interactive gambling equipment\nFor the Act, dictionary, definition of regulated interactive gambling\nequipment, the following are declared to be regulated interactive\ngambling equipment:\n(a) an accounting and auditing computer system;\n(b) an end-user device;\n(c) an interactive computer system;\n(d) an interactive network controller.\n\nSection 5\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Evidence for registration\nFor the Act, section 18 (2), the following kinds of evidence are\nprescribed:\n(a) a document, or a certified copy of a document, of the following\nkind that shows the person’s identity and age:\n(i) a birth certificate;\n(ii) a citizenship certificate;\n(iii) a passport;\n(iv) if evidence of a kind mentioned in subparagraphs (i) to\n(iii) is unavailable—a document issued to a person by a\ngovernment department, authority or agency of a country\nof which the person is a national or resident;\n(b) a document, or a certified copy of a document, of the following\nkind that shows the person’s home address:\n(i) a current Australian driver licence, or external driver\nlicence, within the meaning of the Road Transport\n(Driver Licensing) Act 1999;\n(ii) a document that acknowledges enrolment to vote in\ngovernment elections;\n(iii) a rates assessment notice or account, a telephone account\nor an electricity account, if the notice or account is dated\nno earlier than 6 months before the date of the application\nfor registration;\n(iv) a current lease agreement that is dated no earlier than\n12 months before the date of the application for\nregistration;\n(v) a current appliance rental agreement that is dated no\nearlier than 6 months before the date of the application for\nregistration;\n\nSection 7\npage 4 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(vi) if evidence of a kind mentioned in subparagraphs (i) to\n(v) is unavailable—a document issued by a government\ndepartment, authority or agency, a financial institution or\ncredit card agency or a document relating to the supply of\nservices by a public utility, if the document is dated no\nearlier than 6 months before the date of the application for\nregistration.\n7 Evidence of identity\nFor the Act, section 27 (4), a document, or a certified copy of a\ndocument, of the following kind is satisfactory evidence of an\napplicant’s identity:\n(a) the applicant’s birth certificate;\n(b) a citizenship certificate issued to the applicant;\n(c) a passport issued to the applicant;\n(d) if evidence of a kind mentioned in paragraphs (a) to (c) is\nunavailable—a document issued by a government department,\nauthority or agency of a country of which the applicant is a\nnational or resident, if the document shows the applicant’s\nname.\n8 Gambling licences—prescribed particulars\nFor the Act, section 35 (e), the licensed provider’s trading name (if\nany) is prescribed.\n9 Applications for key person licences—prescribed\ndocuments\nFor the Act, section 50 (2) (d), a document, or a certified copy of a\ndocument, of the following kind is prescribed:\n(a) the applicant’s birth certificate;\n(b) a citizenship certificate issued to the applicant;\n\nSection 10\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) a passport issued to the applicant;\n(d) if evidence of a kind mentioned in paragraphs (a) to (c) is\nunavailable—a document issued by a government department,\nauthority or agency of a country of which the applicant is a\nnational or resident, if the document shows the applicant’s\nname.\n10 Requirements relating to identity\nFor the Act, section 51 (4), provision of a document mentioned in\nsection 9 is satisfactory evidence of an applicant’s identity.\n11 Eligibility to be an agent—criteria\nFor the Act, section 70 (1) (a) (ii), the prescribed criterion is that the\nperson is—\n(a) an agent under a corresponding law; or\n(b) eligible to be an agent under a corresponding law; or\n(c) a financial institution; or\n(d) appointed by a financial institution as its agent to provide\nfinancial services.\n12 Interactive gambling tax\n(1) For the Act, section 83 (2), the interactive gambling tax payable by\na licensed provider in relation to an authorised game conducted by\nthe provider during a month is an amount equal to the percentage of\nthe gross profit of the game for the month.\n(2) For subsection (1), the percentage of the gross profit of a game is—\n(a) for each month from the beginning of a financial year until and\nincluding the month in that year when the total interactive\ngambling profit of the licensed provider for the year first\nexceeds $10 million—20%; and\n\nSection 12A\npage 6 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) for each subsequent month of the financial year until and\nincluding the month when the total interactive gambling profit\nof the licensed provider for the year first exceeds\n$20 million—10%; and\n(c) for every other month of the year—5%.\n(3) In this section:\ntotal interactive gambling profit, for a licensed provider, means the\nsum of the gross profits of all authorised games conducted by the\nprovider.\n12A Tax credit in relation to GST\n(1) This section applies if a licensed provider paid to the\nCommonwealth an amount in relation to the provider’s liability for a\nglobal GST amount (the GST paid) during a month.\n(2) If the GST paid is less than the interactive gambling tax payable for\nthe month, the amount of interactive gambling tax for which the\nlicensed provider is liable is reduced by the GST paid.\n(3) If the GST paid is equal to or more than interactive gambling tax\npayable for the month, the licensed provider is not liable for\ninteractive gambling tax for the month.\n(4) In this section:\nglobal GST amount—see the GST provision.\nGST provision means the A New Tax System (Goods and Services\nTax) Act 1999 (Cwlth), section 126-10 (which deals with tax on\ngambling revenue).\nGST tax period means a tax period mentioned in the GST provision.\n\nSection 13\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n13 Payment of interactive gambling tax\nFor the Act, section 83 (2), interactive gambling tax payable by a\nlicensed provider in relation to authorised games conducted by the\nprovider during a month must be paid by the provider within 7 days\nafter the end of the month.\n14 Information for calculating interactive gambling tax\nFor the Act, section 84 (a), the following information is prescribed:\n(a) the gross profit of each game;\n(b) the gambling turnover of each game;\n(c) the gambling turnover of the game attributable to the total of\nthe amounts wagered by ACT residents;\n(d) the gambling turnover of the game attributable to the total of\nthe amounts wagered by residents of participating jurisdictions;\n(e) the gambling turnover of the game attributable to the total of\nthe amounts wagered by residents of non-participating\njurisdictions.\n15 Calculation of interactive gambling tax—other\ninformation\n(1) For the Act, section 84 (b), the following information is prescribed:\n(a) the number of players registered during the relevant month;\n(b) the number of players deregistered during the relevant month;\n(c) the number of players whom the licensed provider has banned\nfrom playing during the relevant month;\n(d) the number of player bans the licensed provider has rescinded\nduring the relevant month;\n\nSection 16\npage 8 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(e) the number of limits on the amount a player may wager set\nunder the Act, section 101 (1), or changed under the Act,\nsection 101 (4), during the relevant month;\n(f) the amount of each limit set or changed during the relevant\nmonth;\n(g) the number of limits on the amount a player may wager\nrevoked during the relevant month;\n(h) the amount of each limit revoked during the relevant month.\n(2) The information prescribed under subsection (1) must be specified\nin relation to players resident in the ACT and in each participating\nand non-participating jurisdiction.\n(3) In this section:\nrelevant month means the month in relation to which the return\nunder the Act, section 84 is given to the commissioner.\n16 Agent’s operation—appropriate places\nFor the Act, section 91 (a), the premises where the agent trades are\nprescribed.\n17 Prescribed period—s 100 (1)\nFor the Act, section 100 (1), the prescribed period of time is 1 year.\n18 Unclaimed money\n(1) For the Act, section 100 (1), if a player cannot be found, a licensed\nprovider must remit the balance remaining in the player’s account\ninto a trust bank account.\n(2) For the Act, section 120 (2) (c) (iii), if there is no current player’s\naccount and the licensed provider is unaware of the whereabouts of\na former player, the licensed provider must pay the remainder of the\nproceeds into a trust bank account.\n\nSection 18\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) Any amount paid into a trust bank account under subsection (1) or\n(2) must, at the end of 1 year after the day when the amount was so\npaid, be dealt with by the provider as the commission, in writing,\ndirects.\n\nDictionary\npage 10 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 2)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis regulation.\nNote 2 In particular, the Legislation Act, dict, pt 1, defines the following terms:\n ACT\n Commonwealth\n document\n financial year\n GST\n home address\n lawyer\n month.\nNote 3 Terms used in this regulation have the same meaning that they have in\nthe Interactive Gambling Act 1998 (see Legislation Act, s 148.) For\nexample, the following terms are defined in the Interactive Gambling\nAct 1998, dict:\n agent (see s 6)\n authorised game (see s 10)\n licensed provider\n player.\naccounting and auditing computer system means a computer\nsystem used by a licensed provider to record or check 1 or more of\nthe following in an authorised game:\n(a) the wagers made by players;\n(b) other amounts received from players;\n(c) the amount paid to players;\n(d) the authentication of players;\n(e) game play information;\n(f) the prizes (monetary and non-monetary) to be won.\n\nDictionary\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\ncertified copy, in relation to a document, means a copy of the\ndocument certified by a lawyer, a justice of the peace or a notary\npublic for the ACT or elsewhere, as a true copy.\ncitizenship certificate, for a person, means a certificate, declaration,\nnotice or other instrument of the person’s nationality under the\nAustralian Citizenship Act 2007 (Cwlth) or the Australian\nCitizenship Act 1948 (Cwlth) (repealed).\nend-user device means computer software or hardware necessary\nto—\n(a) enable a player to make a wager in an authorised game; or\n(b) inform the player of the result of an authorised game.\ngross profit, in relation to an authorised game, means the difference\nbetween the gambling turnover and the value of the total amount of\nprizes won in the game.\ninteractive computer system means a computer system used for the\nconduct of interactive games by a licensed provider.\ninteractive network controller means a device electronically linking\nan interactive computer system to an end-user device.\nnon-participating jurisdiction means—\n(a) a State or another Territory that is not declared to be a\nparticipating jurisdiction; and\n(b) a country other than Australia.\n\nEndnotes\n1 About the endnotes\npage 12 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished\nlaw but are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The\ndetails of these laws are underlined in the legislation history. Uncommenced\nexpiries are underlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\nLegislation history 3\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 13\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nThis regulation was originally the Interactive Gambling Regulations. It was\nrenamed by the Interactive Gambling Regulations Amendment 2000 No 27 (see\ns 3) and under the Legislation Act 2001.\nInteractive Gambling Regulation 1998 SL1998-31\nnotified 30 September 1998 (Gaz 1998 No S199)\ncommenced 30 September 1998 (s 2)\nas amended by\nRoad Transport Legislation Amendment Act 1999 A1999-79 sch 4\nnotified 23 December 1999 (Gaz 1999 No S65)\ns 1, s 2 commenced 23 December 1999 (IA s 10B)\nsch 4 commenced 1 March 2000 (s 2 and see Gaz 2000 No S5)\nInteractive Gambling Regulations Amendment SL2000-27\nnotified 30 June 2000 (Gaz 2000 No S34)\ns 1 commenced 30 June 2000 (IA s 10B)\nremainder commenced 1 July 2000 (s 1)\nLegislation (Consequential Amendments) Act 2001 A2001-44 pt 196\nnotified 26 July 2001 (Gaz 2001 No 30)\ns 1, s 2 commenced 26 July 2001 (IA s 10B)\npt 196 commenced 12 September 2001 (s 2 and see Gaz 2001\nNo S65)\nStatute Law Amendment Act 2004 A2004-42 sch 3 pt 3.13\nnotified LR 11 August 2004\ns 1, s 2 commenced 11 August 2004 (LA s 75 (1))\nsch 3 pt 3.13 commenced 25 August 2004 (s 2 (1))\nStatute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.41\nnotified LR 26 November 2009\ns 1, s 2 commenced 26 November 2009 (LA s 75 (1))\nsch 3 pt 3.41 commenced 17 December 2009 (s 2)\nStatute Law Amendment Act 2012 A2012-21 sch 3 pt 3.25\nnotified LR 22 May 2012\ns 1, s 2 commenced 22 May 2012 (LA s 75 (1))\nsch 3 pt 3.25 commenced 5 June 2012 (s 2 (1))\n\nEndnotes\n4 Amendment history\npage 14 Interactive Gambling Regulation 1998\nEffective: 05/06/12\nR6\n05/06/12\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n4 Amendment history\nName of regulation\ns 1 sub SL2000-27 s 3\nam R4 LA\nDictionary\ns 2 om A2001-44 amdt 1.2258\nins A2004-42 amdt 3.74\nNotes\ns 3 am A2001-44 amdt 1.2259\ndefs reloc to dict A2004-42 amdt 3.73\nsub A2004-42 amdt 3.74\ndef the Act om A2001-44 amdt 1.2260\nRegulated interactive gambling equipment\ns 4 am A2004-42 amdt 3.75\nEvidence for registration\ns 5 am A1999-79 sch 4; A2009-49 amdt 3.97\nProvision of funds to cover amount of wager\ns 6 om R4 LA\nInteractive gambling tax\ns 12 sub SL2000-27 s 4\nam A2004-42 amdt 3.76, amdt 3.77\nTax credit in relation to GST\ns 12A ins SL2000-27 s 4\nam A2004-42 amdt 3.77\nUnclaimed money\ns 18 am A2004-42 amdt 3.78\nDictionary\ndict ins A2004-42 amdt 3.79\nam A2009-49 amdt 3.98\ndef accounting and auditing computer system reloc from\ns 3 A2004-42 amdt 3.73\ndef certified copy reloc from s 3 A2004-42 amdt 3.73\ndef citizenship certificate ins A2012-21 amdt 3.103\ndef end-user device reloc from s 3 A2004-42 amdt 3.73\ndef gross profit reloc from s 3 A2004-42 amdt 3.73\ndef interactive computer system reloc from s 3 A2004-42\namdt 3.73\ndef interactive network controller reloc from s 3 A2004-42\namdt 3.73\ndef non-participating jurisdiction reloc from s 3 A2004-42\namdt 3.73\n\nEndnotes\nEarlier republications 5\nR6\n05/06/12\nInteractive Gambling Regulation 1998\nEffective: 05/06/12\npage 15\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications\nare marked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication No Amendments to Republication date\n1 SL2000-27 1 August 2000\n2 A2001-44 13 June 2002\n3 A2004-42 25 August 2004\n4 A2004-42 2 November 2004\n5 A2009-49 17 December 2009\n© Australian Capital Territory 2012","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Yes. The regulation has been amended several times so its operational scope has changed from the original text: tax provisions and a GST tax-credit mechanism were inserted/updated (see s 12 as substituted and s 12A inserted; SL2000-27 and amendment history), definitions and regulated-equipment listings were expanded and relocated to the Dictionary (see s 4 and Dictionary; A2004-42, A2012-21 amendments), and unclaimed-money procedures were amended (s 18; A2004-42). These amendments altered reporting, tax and record-keeping duties imposed on licensed providers and agents (see Endnotes/Amendment history)."},"complexity_factors":["Cross-references to the Interactive Gambling Act 1998 for core definitions and powers, increasing reliance on the primary Act for interpretation (see multiple provisions and Dictionary).","Tiered monthly tax formula with cumulative thresholds that require tracking of total interactive gambling profit across a financial year ($10m and $20m thresholds) (s 12(1)–(3)).","GST interaction through a tax-credit mechanism that refers to the Commonwealth GST law (A New Tax System (Goods and Services Tax) Act 1999) and requires alignment of GST reporting periods with tax liability (s 12A).","Detailed reporting requirements prescribing game-level figures and jurisdictional breakdowns (gross profit, turnover by ACT/participating/non-participating jurisdictions) that create data-collection burdens (s 14).","Operational / player-account reporting obligations (registrations, bans, wager limits) that must be reported by jurisdiction and month, increasing record-keeping complexity (s 15(1)–(2)).","Identity and documentary proof rules (birth certificate, passport, certified copies; home-address documents) with certification requirements that impose administrative steps on applicants and providers (s 5, s 7, s 9; Dictionary—certified copy).","Definitions of regulated equipment (accounting/auditing systems, end-user devices, interactive systems, network controllers) that require technical assessment by providers and regulators (s 4; Dictionary).","Time-sensitive obligations: monthly tax payment within 7 days after month-end and handling of unclaimed money after 1 year set clear short compliance windows (s 13, s 18(3); s 17 prescribes 1 year).","Inter-jurisdictional distinctions (participating vs non-participating jurisdictions) require providers to classify customers by residence for tax and reporting (Dictionary—non-participating jurisdiction; s 14(d)–(e)).","Amendment history and editorial changes over time mean users must reconcile versions and endnotes to determine current effect (Endnotes and Amendment history)."],"plain_english_summary":"This regulation sets technical rules for interactive (online) gambling in the ACT: it defines regulated equipment, prescribes what identity and registration documents are acceptable, sets monthly reporting and payment timeframes, establishes a tiered monthly tax on licensed providers’ gross profit with a GST offset, and prescribes how unclaimed player balances are held. It affects licensed providers, agents, key-person applicants and players by creating specific compliance, record-keeping and payment obligations and by allocating tax and trust-account responsibilities."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulation remains focused on its original purpose of providing administrative and technical details for the Interactive Gambling Act 1998. The amendments shown in the history are minor updates (renaming, consequential amendments from other Acts, updating document references) rather than expansions into new policy areas. The core scope—equipment definitions, ID requirements, tax calculations, and reporting obligations—has remained consistent since 1998."},"complexity_factors":["Short length (18 sections plus dictionary)","Straightforward structure with minimal cross-referencing","Only 7 defined terms in the dictionary section (accounting and auditing computer system, certified copy, citizenship certificate, end-user device, gross profit, interactive computer system, interactive network controller, non-participating jurisdiction)","Simple conditional logic in tax calculation (section 12) with clear tiered thresholds ($10m, $20m)","Most provisions are declarative rather than conditional (prescribing specific documents, time periods, or percentages)","Limited exceptions—primarily fallback provisions for when primary identity documents are unavailable","No nested exceptions or heavily conditional subsections"],"plain_english_summary":"This regulation sets the practical rules for interactive (online) gambling in the ACT: what equipment and ID are required, how operators are taxed, what reporting is needed, how unclaimed player funds are handled, and who may act as agents. It affects licensed online providers, applicants, industry personnel and agents. It matters because it protects players, reduces fraud and underage play, and ensures transparent operations and Territory tax revenue."}},"importantCases":[],"_links":{"self":"/api/acts/interactive-gambling-regulation-1998","history":"/api/acts/interactive-gambling-regulation-1998/history","analysis":"/api/acts/interactive-gambling-regulation-1998/analysis","conflicts":"/api/acts/interactive-gambling-regulation-1998/conflicts","importantCases":"/api/acts/interactive-gambling-regulation-1998/important-cases","documents":"/api/acts/interactive-gambling-regulation-1998/documents"}}