Gambling Taxation from 1 July 2023
Page Content
On 1 July 2023 the licensing and taxation arrangements for gambling operators changed.
The following data is reported on an accrual basis.
| 2023-24
$ | 2024-25
$ | 2025-26
$ | 2026-27
$ |
Hotel and Club Venue Operators
|
Gaming Machines
| 38 179 108
|
|
|
|
| Keno Operator |
| Keno in Hotels and Clubs | 6 857 141
|
|
|
|
| Casino Operators |
Table Gaming
| 85 222
|
| |
|
| Gaming Machines | 8 352 320
| |
| |
| Keno in Casinos | 30 096
| | | |
| Lottery Operators |
| Draw and Instant Lotteries | 52 924 485
| | | |
Wagering Operators
(Point of Consumption Tax) |
| Racing and Sports Betting | 14 951 113
| | | |
| Total Gambling Taxes | 121 379 371 | | | |
Gambling revenue up to 30 June 2023
The following table shows tax revenue reported one month in arrears when the tax was receipted. Licence fees and penalties paid under the licensing arrangements prior to 1 July 2023 are reported when the cash was receipted.
| 2018-19 $m
| 2019-201
$m
| 2020-21
$m
| 2021-22
$m
| 2022-23
$m
|
Casino gaming (including EGMs, keno, tables)2
| 17.69
| 14.27
| 18.49
| 18.32
| 19.69
|
EGMs (casinos)2
| 17.40
| 14.02
| 18.20 | 17.99 | 19.33 |
Venue gaming (hotels and clubs EGMs)
| 27.04 | 22.38 | 28.41 | 27.97 | 29.80 |
EGMs (total)
| 44.44 | 36.40 | 46.62 | 45.96 | 49.13 |
Keno gaming (hotels and clubs)
| 2.26
| 1.81
| 2.55
| 2.58
| 2.85 |
Lotteries
| 36.53
| 40.40 | 43.35 | 46.04 | 46.20 |
Point of consumption wagering tax3
| n/a
| 4.71 | 14.79 | 15.28 | 15.12 |
Total gambling taxation
| 83.54
| 83.57
| 107.59
| 110.18
| 113.66 |
UBET Tas Pty Ltd levy (totalizator, other endorsements)4
| 7.43
| 4.56
| 1.50
| 1.53
| 1.57
|
Licence fees and penalties5,6
| 11.72
| 7.72
| 2.23
| 6.03
| 8.16
|
Notes:
1. In 2019-20, gambling venues were closed from 23 March 2020 due to COVID-19 public health restrictions. All forms of gambling were able to reopen from 26 June 2020.
2. The figures reported for casino gaming machines include gaming conducted on the Spirits of Tasmania ferries, which ceased on 21 June 2021.
3. The point of consumption wagering tax commenced from 1 January 2020. As it is paid monthly in arrears, 2019-20 only captures five months of tax revenue. 2020-21 onwards reflects 12 months of revenue.
4. Reflects the Totalizator Wagering Levy of 4.7 million fee units up to 31 December 2019. From 1 January 2020, this levy was replaced with the Wagering POC tax and a new Annual Levy of 925 000 fee units. The levy is paid annually on 1 July.
5. Government support for businesses impacted by COVID-19 restrictions included financial support for the gaming industry through waiver/refund of most fees from March 2020 to 2 April 2021.
6. Includes receipt of the once off upfront licence fee of $2 million from the new Monitoring Operator (Maxgaming) in 2022-23.
7. Small variations in totals may be apparent between this reporting and Government financial reporting due to differences in the timing of recording of payments.