{"id":"racing-bets-levy-regulations-2009","name":"Racing Bets Levy Regulations 2009","slug":"racing-bets-levy-regulations-2009","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":181772,"registerId":"wa-racing-bets-levy-regulations-2009-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Racing Bets Levy Regulations 2009","content":"![Crest]()Western Australia\n\nRacing Bets Levy Act 2009\n\nRacing Bets Levy Regulations 2009\n\nWestern Australia\n\nRacing Bets Levy Regulations 2009\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n3. Terms used 1\n\n4. Levy amount: bets placed or accepted before 1 October 2014 2\n\n5. Levy amount: bets placed or accepted on or after 1 October 2014 but before 1 August 2018 4\n\n6. Levy amount: bets (other than certain betting exchange bets) placed or accepted on or after 1 August 2018 5\n\n7. Levy amount: betting exchange bets placed or accepted on or after 1 May 2021 7\n\nNotes\n\nCompilation table 9\n\nDefined terms\n\n  \n\nRacing Bets Levy Act 2009\n\nRacing Bets Levy Regulations 2009\n\n##### 1. Citation\n\n\t\tThese regulations are the *Racing Bets Levy Regulations 2009*.\n\n##### 2. Commencement\n\nThese regulations come into operation as follows —\n\n(a) regulations 1 and 2 — on the day on which these regulations are published in the *Gazette*;\n\n(b) the rest of the regulations — on the day after that day.\n\n##### 3. Terms used\n\nIn these regulations —\n\nbetting exchange bet means a bet of the type referred to in paragraph (b) of the definition of ***racing bet***;\n\ngreyhound race meeting has the meaning given in the *Racing and Wagering Western Australia Act 2003* section 3(1);\n\nharness race meeting has the meaning given in the *Racing and Wagering Western Australia Act 2003* section 3(1);\n\nnon‑exchange fixed odds bet means a fixed odds wager, as defined in the *Racing and Wagering Western Australia Act 2003* section 3(1), that is not a betting exchange bet;\n\npari‑mutuel bet means a bet in a betting system in which all bets are placed in a pool from which the betting operator’s commission is taken and the winning odds are calculated by dividing the amount remaining in the pool by the amount of the winning bets;\n\npremium race meeting means a race meeting that includes at least one race in respect of which the total amount of the stakes paid (excluding trophies) is at least as follows —\n\n(a) in the case of a thoroughbred race meeting — $100 000;\n\n(b) in the case of a harness race meeting —\n\n(i) if the meeting occurs before 1 August 2018 — $50 000; or\n\n(ii) if the meeting occurs on or after 1 August 2018 — $30 000;\n\n(c) in the case of a greyhound race meeting — $30 000;\n\npremium thoroughbred racing season means the period beginning on 1 November in any year and ending on 1 January in the next year;\n\nrace meeting has the meaning given in the *Betting Control Act 1954* section 4(1);\n\nracing year means the 12 months beginning on 1 August in any year and ending on 31 July in the next year;\n\nstandard race meeting means a race meeting that is not a premium race meeting;\n\nthoroughbred race meeting has the meaning given in the *Racing and Wagering Western Australia Act 2003* section 3(1);\n\nthoroughbred racing has the meaning given in the *Racing and Wagering Western Australia Act 2003* section 3(1).\n\n[Regulation 3 inserted: Gazette 15 Feb 2013 p. 957-8; amended: Gazette 9 Sep 2014 p. 3241; 6 Jul 2018 p. 2543.]\n\n##### 4. Levy amount: bets placed or accepted before 1 October 2014\n\n(1) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on or after 1 September 2008 and before 1 November 2012 is —\n\n(a) 1.5% of turnover for each month beginning with September 2008; or\n\n(b) either 20% of gross revenue for each month or 0.2% of turnover for each month beginning with September 2008, whichever is the greater, or if the amounts are equal, that amount.\n\n(2) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on or after 1 November 2012 and before 1 April 2013 is as follows —\n\n(a) in the case of racing bets placed or accepted on thoroughbred racing occurring during the premium thoroughbred racing season, 2% of turnover for each month beginning with November 2012;\n\n(b) in the case of all other racing bets, 1.5% of turnover for each month beginning with November 2012.\n\n(3) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on or after 1 April 2013 and before 1 August 2013 is as follows —\n\n(a) 1% of turnover for each month beginning with April 2013, unless paragraph (b) applies;\n\n(b) if turnover reaches $833 333, calculated from the 1 April 2013, 1.5% of turnover for each month, or part of a month, after turnover reaches $833 333,\n\nbut no amount by way of levy is to be paid for any month during which turnover does not reach $1 000.\n\n(4) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on or after 1 August 2013 but before 1 October 2014 is as follows —\n\n(a) 1% of turnover for each month beginning with August 2013, unless paragraph (b) applies;\n\n(b) if turnover reaches $2 500 000, calculated from the beginning of the racing year —\n\n(i) in the case of racing bets placed or accepted on thoroughbred racing occurring during the premium thoroughbred racing season, 2% of turnover for each month, or part of a month, after turnover reaches $2 500 000;\n\n(ii) in the case of all other racing bets, 1.5% of turnover for each month, or part of a month, after turnover reaches $2 500 000,\n\nbut no amount by way of levy is to be paid for any month during which turnover does not reach $1 000.\n\n[Regulation 4 amended: Gazette 12 Oct 2012 p. 4851‑2; 15 Feb 2013 p. 958-9; 9 Sep 2014 p. 3241.]\n\n##### 5. Levy amount: bets placed or accepted on or after 1 October 2014 but before 1 August 2018\n\n(1) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on a race meeting occurring on or after 1 October 2014 but before 1 August 2018 is set out in this regulation.\n\n(2) The amount is 1% of turnover for each month beginning with October 2014 unless subregulation (3) or (4) applies.\n\n(3) If turnover (calculated from the beginning of the racing year) reaches $3 000 000, the amount is as follows —\n\n(a) in the case of pari‑mutuel bets placed or accepted on premium race meetings — 2.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(b) in the case of pari‑mutuel bets placed or accepted on standard race meetings — 1.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(c) in the case of betting exchange bets placed or accepted on premium race meetings — 2.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(d) in the case of betting exchange bets placed or accepted on standard race meetings — 1.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(e) in the case of non‑exchange fixed odds bets placed or accepted on premium race meetings — 3% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(f) in the case of non‑exchange fixed odds bets placed or accepted on standard race meetings — 2% of turnover for each month, or part of a month, after turnover reaches $3 000 000.\n\n(4) No amount is payable for any month during which turnover does not reach $1 000.\n\n[Regulation 5 inserted: Gazette 9 Sep 2014 p. 3242; amended: Gazette 6 Jul 2018 p. 2543.]\n\n##### 6. Levy amount: bets (other than certain betting exchange bets) placed or accepted on or after 1 August 2018\n\n(1A) This regulation does not apply in respect of betting exchange bets placed or accepted on a race meeting occurring on or after 1 May 2021.\n\n(1) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of racing bets placed or accepted on a race meeting occurring on or after 1 August 2018 is set out in this regulation.\n\n(2) The amount is 1% of turnover for each month beginning with August 2018 unless subregulation (3) or (6) applies.\n\n(3) If turnover (calculated from the beginning of the racing year) reaches $3 000 000, the amount is as follows —\n\n(a) in the case of pari‑mutuel bets placed or accepted on premium race meetings — 2.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(b) in the case of pari‑mutuel bets placed or accepted on standard race meetings — 2% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(c) in the case of betting exchange bets placed or accepted on premium race meetings — 2.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(d) in the case of betting exchange bets placed or accepted on standard race meetings — 1.5% of turnover for each month, or part of a month, after turnover reaches $3 000 000;\n\n(e) in the case of non‑exchange fixed odds bets placed or accepted on premium race meetings — for each month, or part of a month, after turnover reaches $3 000 000, the aggregate of the race meeting amounts calculated under subregulation (4), for the betting operator, in respect of premium race meetings occurring in the month or the part of the month;\n\n(f) in the case of non‑exchange fixed odds bets placed or accepted on standard race meetings — for each month, or part of a month, after turnover reaches $3 000 000, the aggregate of the race meeting amounts calculated under subregulation (5), for the betting operator, in respect of standard race meetings occurring in the month or the part of the month.\n\n(4) For the purposes of subregulation (3)(e), the race meeting amount for a betting operator in respect of a premium race meeting is the greater of the following amounts —\n\n(a) 22.7% of the betting operator’s gross revenue in relation to non‑exchange fixed odds bets placed or accepted on the race meeting;\n\n(b) 2.5% of the betting operator’s turnover in relation to non‑exchange fixed odds bets placed or accepted on the race meeting.\n\n(5) For the purposes of subregulation (3)(f), the race meeting amount for a betting operator in respect of a standard race meeting is the greater of the following amounts —\n\n(a) 13.6% of the betting operator’s gross revenue in relation to non‑exchange fixed odds bets placed or accepted on the race meeting;\n\n(b) 2% of the betting operator’s turnover in relation to non‑exchange fixed odds bets placed or accepted on the race meeting.\n\n(6) No amount is payable for any month during which turnover does not reach $1 000.\n\n[Regulation 6 inserted: Gazette 6 Jul 2018 p. 2543‑4; amended: SL 2021/39 r. 4.]\n\n##### 7. Levy amount: betting exchange bets placed or accepted on or after 1 May 2021\n\n(1) The amount by way of levy to be paid under the *Betting Control Act 1954* section 14A(2) by a betting operator in respect of betting exchange bets placed or accepted on a race meeting occurring on or after 1 May 2021 is set out in this regulation.\n\n(2) The amount is 1% of turnover for each month beginning with May 2021 unless subregulation (3) or (4) applies.\n\n(3) If turnover (calculated from the beginning of the racing year) reaches $3 000 000, the amount is 31.8% of gross revenue for each month, or part of a month, after turnover reaches $3 000 000.\n\n(4) No amount is payable for any month during which turnover does not reach $1 000.\n\n[Regulation 7 inserted: SL 2021/39 r. 5.]\n\n![]()\n\nNotes\n\nThis is a compilation of the *Racing Bets Levy Regulations 2009* and includes amendments made by other written laws. For provisions that have come into operation see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *Racing Bets Levy Regulations 2009* | 8 Jan 2010 p. 27‑8 | r. 1 and 2: 8 Jan 2010 (see r. 2(a));   Regulations other than r. 1 and 2: 9 Jan 2010 (see r. 2(b)) |\n| *Racing Bets Levy Amendment Regulations 2012* | 12 Oct 2012 p. 4851‑2 | r. 1 and 2: 12 Oct 2012 (see r. 2(a));   Regulations other than r. 1 and 2: 13 Oct 2012 (see r. 2(b)) |\n| *Racing Bets Levy Amendment Regulations 2013* | 15 Feb 2013 p. 957-9 | r. 1 and 2: 15 Feb 2013 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Apr 2013 (see r. 2(b)) |\n| *Racing Bets Levy Amendment Regulations 2014* | 9 Sep 2014 p. 3240‑2 | r. 1 and 2: 9 Sep 2014 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Oct 2014 (see r. 2(b)) |\n| *Racing Bets Levy Amendment Regulations 2018* | 6 Jul 2018 p. 2542‑4 | r. 1 and 2: 6 Jul 2018 (see r. 2(a));   Regulations other than r. 1 and 2: 7 Jul 2018 (see r. 2(b)) |\n| *Racing Bets Levy Amendment Regulations 2021* | SL 2021/39<br>9 Apr 2021 | r. 1 and 2: 9 Apr 2021 (see r. 2(a));   Regulations other than r. 1 and 2: 1 May 2021 (see r. 2(b)) |\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nbetting exchange bet 3\n\ngreyhound race meeting 3\n\nharness race meeting 3\n\nnon-exchange fixed odds bet 3\n\npari-mutuel bet 3\n\npremium race meeting 3\n\npremium thoroughbred racing season 3\n\nrace meeting 3\n\nracing year 3\n\nstandard race meeting 3\n\nthoroughbred race meeting 3\n\nthoroughbred racing 3\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Since the original 2009 instrument, the regulations have evolved from relatively simple percentage levies to a multi-tiered, product- and meeting-sensitive regime. Amendments (notably in 2012–2018 and 2021) introduced: differentiated rates by bet type and premium/standard meeting status (regs 5 and 6); per-race-meeting calculations based on gross revenue or turnover for non-exchange fixed odds bets (reg 6(4)-(5)); and a separate, high gross-revenue-based levy for betting exchange bets from 1 May 2021 (reg 7(3)). These changes expanded the instrument's scope from setting a flat or simple turnover percentage to creating a complex, behaviour-sensitive levy structure that distinguishes products, meetings and revenue metrics."},"complexity_factors":["Multiple time-based regimes (distinct rate rules for bets placed in different date ranges: regs 4, 5, 6, 7)","Approximately 11 defined or cross-referenced terms in reg 3 (betting exchange bet, pari‑mutuel bet, non-exchange fixed odds bet, premium race meeting, etc.) and definitions that rely on two other Acts (Racing and Wagering Western Australia Act 2003; Betting Control Act 1954)","Threshold mechanics: turnover thresholds calculated from the beginning of the racing year (eg. $3,000,000) and a monthly floor ($1,000) create stateful calculations (regs 4–7)","Differentiated rates by bet type and meeting grade (premium v standard) — multiple percentage values to apply depending on a combination of factors (regs 5(3), 6(3))","Nested computations for non-exchange fixed odds from 1 Aug 2018: per race meeting \"race meeting amounts\" are the greater of two measures (percentage of gross revenue or percentage of turnover) and then aggregated across meetings for a month (regs 6(3)(e)-(f), 6(4)-(5))","Introduction of a gross-revenue-based high levy for betting exchange bets from 1 May 2021 (31.8% of gross revenue after threshold) which changes the base metric from turnover to gross revenue for that product (reg 7(3))","Cross-references and external reliance: the need to align product classification to other Acts increases interpretive complexity (reg 3)","Multiple amendments and staged commencements (compilation table) require historical accuracy when applying rates to bets placed in earlier periods"],"plain_english_summary":"**What this instrument does (mechanics)\n\n- These regulations set the dollar-percentage levies that licensed betting operators must pay to the Western Australian racing industry for \"racing bets\" (the payment obligation itself is in the Betting Control Act 1954; these regulations specify how much is payable). See regs 4–7 read with reg 3 (definitions) and the Betting Control Act 1954 s 14A(2).\n\n- The levy is calculated mainly as a percentage of a betting operator's turnover (amount wagered) or, in some cases, a percentage of a betting operator's gross revenue (money retained after paying winning bets). The applicable percentage depends on:\n  - the date the bets were placed/accepted (the regulations have different rate regimes for different date ranges) (regs 4–7);\n  - the type of bet (pari‑mutuel, non‑exchange fixed odds, or betting exchange) (reg 3; regs 5–7);\n  - whether the race meeting is a \"premium\" race meeting or a \"standard\" race meeting (reg 3; regs 5–6);\n  - turnover thresholds calculated from the start of the racing year (eg. $3,000,000) and a monthly floor below which no levy is payable ($1,000) (regs 4–7).\n\n- Key operational features:\n  - Multiple historical bands: separate rate rules apply to bets placed in different time periods (see reg 4 for pre-1 Oct 2014 periods, reg 5 for 1 Oct 2014–31 Jul 2018, reg 6 for bets on/after 1 Aug 2018 (except certain exchange bets), and reg 7 for betting exchange bets on/after 1 May 2021).\n  - Turnover floor: no levy is payable for any month in which the operator's turnover for the racing year to date is less than $1,000 (regs 4(3), 4(4), 5(4), 6(6), 7(4)).\n  - Threshold-triggered rates: many higher rates only apply once the operator's turnover (from the start of the racing year) reaches specified thresholds (commonly $3,000,000) (regs 5(3), 6(3), 7(3)).\n  - For non-exchange fixed odds bets from 1 Aug 2018, the levy for premium and standard meetings is calculated by aggregating per-race‑meeting \"race meeting amounts\" which are the greater of specified percentages of turnover or gross revenue (regs 6(3)(e)–(f), 6(4)–(5)).\n\n\nWho is affected\n\n- Primary payers: licensed betting operators offering racing bets in Western Australia. The regulations operate by adjusting the levy those operators must remit under the Betting Control Act 1954 (see regs 4–7).\n- Indirectly affected: providers or products that change classification (for example, whether a product is classified as a betting exchange bet, non-exchange fixed odds bet or pari‑mutuel bet) because different categories carry different levy rates (reg 3; regs 5–7).\n- Racing industry recipients: the racing codes that receive the levy proceeds (mechanical outcome of the levy rules; the payments are intended to fund racing — see the Act to which these regulations give effect).\n\n\nWhy it matters (rationale and the trade-offs)\n\n- The stated purpose in effect: to set the levy rates that fund racing. The mechanical effect is to shift money from betting operators to the racing sector according to detailed, time- and product-dependent rules (regs 4–7).\n\n- Costs and incentives created by the rules:\n  - Who pays: betting operators pay (reg 4–7 read with Betting Control Act s 14A(2)). Higher or more-complex levies increase operators' costs. Operators must therefore decide whether to absorb costs, pass them to customers (odds/prices), or alter product offerings.\n  - Product and commercial incentives: differential rates across bet types (pari‑mutuel vs non‑exchange fixed odds vs betting exchange) and by meeting grade (premium v standard) create incentives for operators to favour lower-levy products or to structure products to fit lower-rate classifications (regs 5(3), 6(3), 7(3)). For example, a steep levy expressed as a high percentage of gross revenue for betting exchange bets (reg 7(3)) raises the marginal cost of offering exchange-style products once turnover thresholds are exceeded.\n  - Concentrated benefits, diffuse costs: payments are concentrated to the racing sector; costs are borne by operators and potentially passed on to bettors in the form of odds or fewer product choices.\n\n- Administrative and compliance effects:\n  - Record‑keeping and calculation burden: operators must track turnover and gross revenue by bet type, by race meeting, and across the racing year to determine when thresholds are hit and to compute meeting-level aggregates where required (eg. reg 6(3)(e)–(f), (4)–(5)).\n  - Reliance on cross‑statutory definitions: the regulations reference definitions in the Racing and Wagering Western Australia Act 2003 and the Betting Control Act 1954 (reg 3), so operators must align their internal product classification to those Acts or face classification disputes.\n  - Implementation risk: the multi-tiered, time-phased regime (several amendments over time) increases the chance of calculation errors, disputes with the regulator, and operational complexity when operators introduce new products.\n\n\nConcrete examples of the rates (selective)\n\n- From 1 October 2014 (reg 5): generally 1% of turnover; once turnover since the racing year start reaches $3,000,000, higher rates apply depending on bet type and meeting — e.g. non‑exchange fixed odds bets on premium meetings: 3% of turnover after threshold (reg 5(3)(e)); pari‑mutuel bets on premium meetings: 2.5% (reg 5(3)(a)).\n- From 1 August 2018 (reg 6): baseline 1% of turnover; after $3,000,000 turnover, pari‑mutuel premium = 2.5% turnover, non‑exchange fixed odds premium = calculated per meeting as the greater of 22.7% of gross revenue or 2.5% of turnover for that meeting (reg 6(3)(a),(e) and (4)).\n- Betting exchange bets from 1 May 2021 (reg 7): 1% of turnover baseline; after $3,000,000 turnover, levy is 31.8% of gross revenue for the month(s) after threshold (reg 7(3)).\n\n\nTrade‑offs and likely operational consequences (mechanisms, not judgments)\n\n- Redistribution: the regulations reallocate revenue from betting operators to racing; the instrument specifies how much and when.\n- Product mix effects: operators face incentives to adjust product mix toward lower-levy bet types or to limit operations in Western Australia if costs are material. The very high percentage applied to exchange gross revenue after the threshold (reg 7(3)) is a strong cost signal to exchange product operators.\n- Compliance cost and dispute risk: detailed meeting-level calculations (reg 6(4)–(5)), multiple date-based regimes, and external definitions raise compliance costs and raise potential classification disputes with the regulator.\n\n\nKey definitions and cross-references to check when applying these rules\n\n- \"Betting exchange bet\", \"non-exchange fixed odds bet\", \"pari‑mutuel bet\", \"premium race meeting\" and related terms are defined in reg 3 and cross-refer to the Racing and Wagering Western Australia Act 2003 and the Betting Control Act 1954 (reg 3). Correct classification of products and meetings is crucial to applying the correct levy rates.\n\nSource references: regulations 3, 4, 5, 6 and 7 (Racing Bets Levy Regulations 2009) and the obligation in Betting Control Act 1954 s 14A(2)."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed. No legislative text was available for review. It is unknown whether the regulation's scope changed from its original intent, whether it has been amended, or whether it remains in force."},"complexity_factors":["No legislative content was retrievable — the source page returned a 404-style unavailability notice","Unable to assess actual regulatory provisions, definitions, schedules, or operative clauses","Complexity score defaults to 1 due to complete absence of analysable content, not because the legislation itself is necessarily simple"],"plain_english_summary":"A Western Australian regulation from 2009 setting a compulsory levy on racing bets — affecting bookmakers, betting exchanges, racing industry bodies and potentially punters. It governs charges tied to wagers on racing and matters for industry revenue and compliance. The source page is unavailable, so check the WA legislation site for the current status."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"Originally a straightforward turnover-based levy system (1.5% flat rate), the regulations have expanded significantly to address market evolution. The scope has grown to: (1) distinguish between premium and standard race meetings (2014); (2) differentiate between pari-mutuel, fixed odds, and betting exchange bets with radically different tax treatments; (3) introduce hybrid turnover/revenue calculations for fixed odds bets (2018); and (4) create a separate high-rate regime specifically for betting exchange bets (2021). The legislation now functions as a sophisticated taxation mechanism targeting different betting products at different rates, moving far beyond its original simple turnover levy purpose."},"complexity_factors":["Multiple temporal regimes: Six distinct date-based periods with different calculation methods (pre-Oct 2014, Oct 2014-Aug 2018, Aug 2018-May 2021 for most bets, plus betting exchange carve-out from May 2021)","Nested conditional logic: Levy rates depend on turnover thresholds ($3M trigger), bet type (pari-mutuel vs fixed odds vs exchange), meeting classification (premium vs standard), and racing type (thoroughbred/harness/greyhound)","Dual calculation bases: Some levies calculated on turnover (total bets), others on gross revenue (profit), with 'greater of' comparisons required","Cross-referencing: Heavy reliance on definitions from three other Acts (Betting Control Act 1954, Racing and Wagering Western Australia Act 2003, and the parent Racing Bets Levy Act 2009)","Cumulative amendments: Six amendment instruments since 2009 have layered new rules atop old ones rather than consolidating, creating a patchwork structure where different regulations apply to bets placed in different eras","Threshold exemptions: $1,000 monthly turnover minimum and $3 million annual turnover trigger create tiered compliance obligations","Race meeting-level calculations: For non-exchange fixed odds bets post-August 2018, calculations must be done per individual race meeting then aggregated monthly"],"plain_english_summary":"These regulations set out how much betting operators (bookies and betting companies) must pay to the Western Australian Government when they take bets on horse, harness, or greyhound racing.\n\n**What it does:**\n- **Imposes a levy (tax)** on betting operators based on their betting turnover (total amount bet) or gross revenue (profit from bets).\n- The levy rate depends on several factors: **when** the bet was placed, **what type** of bet it was, **which race meeting** it was on, and how much **turnover** the operator has done that year.\n\n**Who it affects:**\n- **Betting operators** licensed in Western Australia who accept bets on racing (thoroughbred horses, harness racing, and greyhounds).\n- **Racing industry participants** indirectly, as levy revenue typically funds racing industry bodies.\n\n**Key concepts explained:**\n- **Turnover:** The total amount of money wagered by punters.\n- **Gross revenue:** The profit the betting operator keeps after paying out winnings.\n- **Pari-mutuel bet:** A \"tote\" bet where all wagers go into a pool, the house takes a cut, and the rest is divided among winners.\n- **Betting exchange bet:** Bets placed through an exchange platform (like Betfair) where punters bet against each other rather than against a bookmaker.\n- **Premium race meeting:** High-stakes meetings (e.g., thoroughbred races with $100,000+ in prize money).\n- **Standard race meeting:** Regular race meetings that aren't premium events.\n\n**How the levy works (simplified):**\n- Generally, operators pay **1% of turnover** each month.\n- Once an operator hits **$3 million in turnover** during a racing year (August to July), higher rates kick in:\n  - **Pari-mutuel bets:** 2-2.5% of turnover depending on meeting type.\n  - **Fixed odds bets:** Either a percentage of turnover OR a percentage of gross revenue (whichever is higher).\n  - **Betting exchange bets (from May 2021):** 31.8% of gross revenue.\n- **Small operator exemption:** No levy if monthly turnover is under $1,000.\n\n**Why it matters:**\nThese regulations ensure betting operators contribute to the racing industry's funding. The system has become increasingly complex over time as governments have tried to capture revenue from new betting technologies (especially betting exchanges) and differentiate between high-profile and regular race meetings."}},"importantCases":[],"_links":{"self":"/api/acts/racing-bets-levy-regulations-2009","history":"/api/acts/racing-bets-levy-regulations-2009/history","analysis":"/api/acts/racing-bets-levy-regulations-2009/analysis","conflicts":"/api/acts/racing-bets-levy-regulations-2009/conflicts","importantCases":"/api/acts/racing-bets-levy-regulations-2009/important-cases","documents":"/api/acts/racing-bets-levy-regulations-2009/documents"}}