GST when conducting gambling activities

How to work out if you are conducting gambling activities, how GST applies and how to report gambling supplies on your activity statement.

Last updated 15 September 2026

If you conduct gambling activities, GST is payable on the margin between money received and money paid out for a gambling event

For more information, see:

GST definitions for definitions of gambling, gambling events and gambling supplies
Tax and fundraising
GSTR 2002/3 Goods and services tax: prizes

Calculating your margin

Work out your margin for a tax period.

Types of prizes and whether they need to be included when you work out your margin.

Find out what types of bets to include in your GST calculations.

Find out what activities you need to include in your GST calculations.

Accounting information including GST credits, bad debts, losses and your activity statement.

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