Guidance for gambling and gaming venues

For GST, Luxury Car Tax and Wine Equalisation Tax purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act.

This information will help you to work out

Conducting gambling activities


Gambling includes:

  • raffles
  • lotteries
  • gambling in casinos
  • gaming machines in hotels and clubs
  • betting on racing and other events.

If you are a charity that sells bingo and raffle tickets, you do not need to include goods and services tax (GST) on those sales if your raffle or bingo events comply with state or territory law.

End of attention

Gambling supplies

Gambling supplies are taxable sales that involve the supply of either:

  • a ticket in a lottery, raffle or similar activity
  • taking bets on gambling events such as racing, gaming or sporting events.

A ticket is anything that gives the buyer the right to be placed in a draw for a prize.

Gambling supplies also include:

  • casino gambling operations
  • operating gaming machines in clubs and hotels
  • conducting bingo activities.

Gambling events

Gambling events include:

  • lotteries, raffles, or similar activities
  • races, games, or sporting events, or any other event where you can win or lose money, goods or services depending on the outcome.
    Last modified: 24 Jun 2015QC 16213