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GST when conducting gambling activities

How to work out if you are conducting gambling activities, how GST applies to the gambling sales you make and how to account for gambling supplies on your activity statement.

Last updated 28 November 2017

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

See also

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.