Regulation 22/30

Taxation 10/20

Product 12/20

Integrity 13/15

Advertising 12/15

Market Summary

Fragmented framework between states and federal government with a restriction on online in-play betting. Reasonable GGR tax, but sports fees significantly increase the fiscal burden resulting in low operator numbers and high offshore channelling.



Regulatory framework

The Interactive Gambling Act 2001 provides a federal prohibition of most forms of online gambling (excludes betting). Land-based and online racing and sports betting is licensed and regulated at state and territory level. Various state legislation and regulatory authorities in place leading to some policy variation. The Northern Territory is the main licensee.

Licensing numbers & costs

No limitation on online sports betting licences with 30+ currently issued mainly by the
Northern Territory and operating nationally. Northern Territory: AUS$24k application and annual licence cost. There is an effective retail betting monopoly in place through Tabcorp which has 10+ year state licensing.

Enforcement & player protection

Whilst betting is regulated at state level, a national self-exclusion register has been
introduced. AML is set federally. Australian consumers betting with offshore operators
remains an issue.

Betting tax & levies

Point of consumption betting tax ranging from 8-15% GGR is imposed across most states, except the Northern Territory. Sports are permitted to impose additional product fees reportedly averaging 2.5% of turnover or 20-30% of GGR and which significantly increases the fiscal burden on Australian operators.

Other taxation

30% corporation tax. 10% VAT/Goods and Services Tax (GST).

Betting channels

Retail (monopoly) and online racing and sports betting licensed. Betting also on-course at racetracks.

Types of betting

Fixed odds, pool/pari-mutuel and exchange betting on real and virtual events allowed. Online in-play sports betting prohibited; permitted for retail and telephone betting, and online for racing. Approved sports lists in operation.

Betting integrity

Operators are required to report suspicious betting to the authorities and sports (integrity agreements must be in place for betting to be permitted). Australia has committed to ratifying the Council of Europe sports manipulation convention and is a member of its network of national platforms; Sports Integrity Australia established to coordinate its integrity policy.


Varies, but many states have criminalised engaging in conduct that corrupts the betting outcome of an event with imprisonment for up to 10 years.

Advertising (incl. bonuses) & sponsorship

The Australian Communications and Media Authority (ACMA) provides industry codes of practice which restrict radio and TV advertising, notably around live sporting events. Some sports and regulators have moved to prohibit betting sponsorship of sport.