Interactive Gambling Regulation 1998

For the Act, section 83 (2), the interactive gambling tax payable by a licensed provider in relation to an authorised game conducted by the provider during a month is an amount equal to the percentage of the gross profit of the game for the month.

For subsection (1), the percentage of the gross profit of a game is—

for each month from the beginning of a financial year until and including the month in that year when the total interactive gambling profit of the licensed provider for the year first exceeds $10 million—20%; and

for each subsequent month of the financial year until and including the month when the total interactive gambling profit of the licensed provider for the year first exceeds $20 million—10%; and

for every other month of the year—5%.

In this section:

total interactive gambling profit, for a licensed provider, means the sum of the gross profits of all authorised games conducted by the provider.