The wagering and betting tax applies to net wagering revenue, including GST, from customers located in Victoria in excess of the tax-free threshold.
| Period | Rate of tax | Threshold |
|---|---|---|
| 1 July 2024 to 30 June 2026 | 15% | $1,000,000 |
| Period | Rate of tax | Threshold |
|---|---|---|
| 1 July 2021 to 30 June 2024 | 10% | $1,000,000 |
| 1 July 2019 to 30 June 2021 | 8% | $1,000,000 |
| 1 January 2019 to 30 June 2019 | 8% | $500,000 |
