- gambling in casinos
- gaming machines in hotels and clubs
- betting on racing and other events.
Charities do not need to include GST on sales of bingo and raffle tickets if the raffle or bingo events comply with state or territory law.
We define 'gambling supplies' as including:
- taxable sales that involve
- the supply of a ticket in a lottery, raffle or similar activity
- taking bets on gambling events such as racing, gaming or sporting events
- casino gambling operations
- operating gaming machines in clubs and hotels
- conducting bingo activities.
A 'ticket' is anything that gives the buyer the right to be placed in a draw for a prize.
Gambling events include:
- lotteries, raffles, or similar activities
- races, games, or sporting events, or any other event where you can win or lose money, digital currency, goods or services depending on the outcome.