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Casino operators
Casino duty is payable by casino operators on gambling profits.
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Gaming machine duty
If you're a gaming machine operator, you'll need to pay duties on the income brought in by your gaming machine profits. You'll also need to pay a problem gambling levy on all profits made.
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Lottery duty
Lottery duty is payable on the nominal value of all tickets in a lottery game.
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Offshore gambling duty
From 1 July 2024 a 12% offshore gambling duty applies to offshore gambling operators.
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Problem gambling levy
A problem gambling levy (PGL) must be paid on all gambling profits.
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Totalisator duty
Totalisator duty is payable on all racing and sports betting.