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TAX
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NSW
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VIC
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QLD
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WA
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SA
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TAS
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NT
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ACT
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Other State Charges:
Applicability
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Community
benefit levy of 2% of gross gaming = revenue.
Rates apply for the temporary and permanent casino. |
1% of gross revenue (Community
Benefit Levy). =
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1% of gross
revenue to Community Benefit Fund. =
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1% of gross revenue for upkeep
of Burswood = Island. |
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LOTTERIES
(Unless otherwise indicated, the balance of subscriptions,
after prizes = is transferred to Consolidated revenue)
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15% of subscriptions
plus
Fixed fee based on 14.7 per cent of subscriptions in
1996-97 with = the amount thereafter indexed to CPI. |
35.55% on turnover
(Revenue transferred by standing appropriation from Consolidated
Fund to = Hospitals and Charities Fund and Mental Hospitals Fund.)
Ticket Levy
10c per card transaction. (excluding instant lotteries,
Tatts 2, = Super 66 and Soccer Pools). |
62% of gross
revenue for declared lotteries.
55% of gross revenue for Instant Scratch-its.
45% of gross revenue for Golden Casket lotteries. |
State Lottery, Lotto, Oz Lotto,
Powerball and Instants = -
Under the Lotteries Commission Act 1990: 16% of sales
income to = Hospitals: 2% to the Arts: 2% to Sport and 5% to Charities.
Up to 2 per cent in total to Festival of Perth and Australian
Commercial = Film Industry.
(Equivalent to 25% at minimum per product but closer
to 30% = overall.) |
Lotto, Powerball
and Super 66:
Net operating surplus (equal to around 33% of gross sales)
is = transferred to Hospitals Fund.
Instant Scratchies:
Net operating surplus (equal to around 19% of gross sales)
is = transferred to Hospitals Fund. |
No State Lotteries as such.
Tasmania receives a share of duty paid to the Victorian
Government for = Tasmanian subscriptions to Tattersall's Lotteries.
Lotto - 100% of duty received from Tasmanian subscriptions.
Tattskeno - 90% of duty received from Tasmanian subscriptions.
Other - 75% duty received from Tasmanian subscriptions. |
No State
Lotteries.
Subscriptions to Tattersalls Consultations made in NT
payable by the = Victorian Government:
Lotto 35% of sale.
Instants 75% of 35% of sales.
(as well as Super 66) |
Tattersalls Consultations
made in the ACT, payable by = the Victorian Government
Tattslotto/Tatts extra/Oz Lotto/Powerball - 32.5% of
subscriptions
Super 66/Tatts 2/ Instant: 24.375% of subscriptions
Vic Keno: 29.95%
NSW
Lotto/Oz Lotto/Lotto Strike/Powerball
31.7% (of subscriptions
Draw Lotteries
26.7% of subscriptions
Instant Lotteries
28.7% of subscriptions |
| Interactive Gambling |
No interactive gaming legislation |
50% of gaming revenue (not yet active) |
50% of gaming revenue |
No interactive gaming legislation |
No interactive gaming legislation |
15% for keno and simulated table games
25-35% for gaming machine games based on sliding scale
of combined gross profit (see poker machine rates) |
8% for casino games
For other terrestrial games the rate at which they are
currently legislated |
50% of gaming revenue |
| TAX |
NSW |
VIC |
QLD |
WA |
SA |
TAS |
NT |
ACT |
| Soccer Pools: |
15% of subscriptions
plus
Fixed fee based on 14.7 per cent of subscriptions in
1996-97 with = the amount thereafter indexed to CPI |
34% of turnover. |
59% of gross
revenue |
All surplus paid to hospitals(@
30-35% of = turnover) |
35% of net
sales transferred to Dept of Recreation and = Sport |
34% of sales from Tasmanian
subscriptions. |
Subscriptions
to Tattersall Consultations made in NT = payable by the Victorian Government. |
34% from both Victorian and
NSW = collections. |
| OTHER GAMBLING TAXES |
Footy TAB,
Soccer TAB, Sports TAB, Sweepstakes
- 15% to TAB
- 10% to Sport and Recreation Fund.
Footy TAB also includes 1% of QLD investment |
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FootyTAB
investments combined with NSW pools. Gross = commission of 25% deducted
on QLD pools and paid as follows:
- 10% to QLD Govt
- 14% to QLD TAB
- 1% to NSW Sport and Recreation Fund. |
Australian Rules Football
and Cricket TAB betting = Gross Commission - 25% Tax to Government - 5%
75% of sport betting receipts are paid out in dividends
and the = remainder (ie. net of the sports betting tax and after the TAB
has = deducted its administrative expenses) is made available for allocation
= by the Minister for Sport and Recreation. |
Football
- 20%
TAB admin. costs paid first, then 0.5% to Capital Fund
and 0.5% to RIDA = and the balance divided equally between the Recreation
and Sport Fund = and the South Aust. National Football League.
Other sporting events- 20%
TAB admin. costs paid first, then 0.5% to Capital Fund
and 0.5% to = RIDA and then an amount as directed by the Minister to the
body = conducting the event and then the balance to the Recreation and
Sport = Fund. |
Footypunt - 17%
- 10% to TAB
- 4.5% to Govt.
- 2.5% to Controlling Authority. |
Nil. |
Nil. |
| Keno: |
Club Keno
Duty of subscriptions of up to $350m:
4.5% since 1.7.97
over $350m: 6% |
Club Keno
33.33% of player loss subject to a minimum player return
of = 75% |
Keno
Jupiters Keno (Statewide) - 20%:of gross revenue, after
deducting casino = commissions, plus 50% tax on profit.
Brisbane and Gold Coast Casinos:
receive 25% commission on sales of Jupiters Keno and
pay tax at 21% = including a 1% Community Benefit Levy (CBL).Townsville
and Cairns = Casinos:
pay 11% tax including a 1% CBL |
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Keno
(operated by Lotteries Commission)
Of total gross sales, 9% commission to agent, 72.8% return
in prize = money, 4.2% for operating costs, remainder equals duty on subscriptions
= (average 14%) transferred to the Hospital Fund |
Tas Keno
refer to Tattskeno under Lotteries |
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