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Sovereign state
Oceania
ISO AU

Australia: gambling regulation and licensing

Commonwealth of Australia

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Lottery and iLotteryRegulated
  • Horse race bettingRegulated
  • Prediction marketsRegulated
  • Land-based (reference)Regulated
Regulator
Australian Communications and Media Authority
Headline tax
See Taxation
Licence required
Yes
Last verified
21 Oct 2026

Summary

Australia splits online gambling by product. The federal Interactive Gambling Act 2001 makes it an offence to offer online casino games, slots, poker or in-play sports betting to people in Australia, and the Australian Communications and Media Authority (ACMA) enforces it, including by having internet providers block sites: 1,788 illegal gambling and affiliate sites had been blocked by August 2026. Online betting on racing, and on sport before an event starts, is legal, but only for operators licensed by a state or territory. The ACMA register lists 219 licensed wagering services, most licensed in Victoria, New South Wales or the Northern Territory, where Sportsbet, bet365, Ladbrokes, Neds and PointsBet hold their licences. Tax follows the customer. Every state and the ACT charges a point of consumption tax on net wagering revenue from its residents: 15% in New South Wales, Victoria, South Australia, Western Australia and Tasmania, 20% in Queensland and 25% in the ACT. The Northern Territory taxes its own licensees at 5% of gross profit, capped. National rules require identity checks before any bet, deposit limits, monthly statements and BetStop, the national self-exclusion register, which had 40,160 active exclusions in June 2026. Credit cards and cryptocurrency have been banned for betting since June 2024. The biggest change arrives on 1 January 2027, when the Gambling Reform Act 2026 takes effect. It bans wagering ads around live sport between 5am and 8.30pm, restricts inducements to new, recently self-excluded and at-risk customers, ends activity-based commissions for affiliates, requires banks to block payments to illegal operators, and outlaws online keno and foreign matched lotteries. Wagering expenditure across all channels was A$8.45 billion in 2024-25.

Common pitfalls

Assuming an offshore licence is enough: any wagering service used by customers in Australia needs a state or territory licence, and casino, slots and poker cannot be licensed at all. Assuming in-play online betting on sport is allowed: only in-venue in-play is lawful. Treating a Northern Territory licence as a single tax bill: point of consumption tax is due in each state where customers bet, at rates from 15% to 25%, and Victoria includes GST in its base. Assuming all online lottery products are safe: electronic scratch lotteries and lottery betting are already prohibited, and online keno and foreign matched lotteries follow on 1 January 2027.

Key facts

Regulator
Australian Communications and Media Authority (ACMA)
Regulator type
Dedicated regulator
Headline tax
See Taxation
Licence required
Yes
Minimum age
18+
Tax base
No federal gambling tax. Each state and the ACT levies a point of consumption tax on net wagering revenue (bets less winnings) from customers located there, above an annual threshold; the rate and base vary by jurisdiction (Victoria includes GST in the base). The Northern Territory taxes its own sports bookmaker licensees at 5% of monthly wagers less payouts, capped at 2,000,000 revenue units a year.
Capital
Canberra
Currency
AUD
Official languages
English

How to get a gambling licence in Australia

The regulator is the Australian Communications and Media Authority (ACMA).

We record 3 licence types for Australia.

Fee basis
Sports bookmaker licence (Northern Territory): Wagering tax of 5% of monthly gross profit, capped at 2,000,000 revenue units a year.
Fee basis
Betting exchange licence (Northern Territory): Wagering tax of 5% of commission, within the same annual cap.

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Notable licensees
Sportsbet (NT), bet365 (Hillside (Australia New Media) Pty Ltd, NT), Ladbrokes and Neds (Entain Group Pty Ltd, NT), PointsBet (NT), Betfair (NT), TAB (TAB Limited, NSW, with separate TAB entities licensed in Victoria, Queensland, South Australia, Tasmania, the ACT and the Northern Territory), Dabble (NT), betr (Tasmania)
Barriers to entry
There is no federal licence and no licence at all for online casino or poker. A wagering operator needs a licence from one state or territory and can then serve customers nationally, but must pay point of consumption tax in every jurisdiction where its customers bet, join BetStop, and meet the national consumer protection measures. On 23 September 2026 the ACMA register held 219 entries: 76 licensed in Victoria, 71 in New South Wales and 49 in the Northern Territory.

Licence types

  • Sports bookmaker licence (Northern Territory)

    Scope
    Wagering with the public on thoroughbred, harness and greyhound races, declared sporting events and approved novelty events, including by internet and telephone
    Fee basis
    Wagering tax of 5% of monthly gross profit, capped at 2,000,000 revenue units a year
  • Betting exchange licence (Northern Territory)

    Scope
    Operating a betting exchange
    Fee basis
    Wagering tax of 5% of commission, within the same annual cap
  • State and territory bookmaker and totalisator licences

    Scope
    Online and telephone wagering licensed in Victoria, New South Wales, Queensland, South Australia, Western Australia, Tasmania and the ACT

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Tax base
No federal gambling tax. Each state and the ACT levies a point of consumption tax on net wagering revenue (bets less winnings) from customers located there, above an annual threshold; the rate and base vary by jurisdiction (Victoria includes GST in the base). The Northern Territory taxes its own sports bookmaker licensees at 5% of monthly wagers less payouts, capped at 2,000,000 revenue units a year.

Scheduled changes

  • Cost recovery levies on wagering companies for BetStop promotion, the inducement restrictions and the wagering advertising opt-out register from Levy bills passed Parliament on 19 August 2026; the reforms they fund commence on 1 January 2027
    Enacted

Earmarked levies

  • Point of consumption tax, New South Wales: 15% of net NSW wagering revenue above $1 million a year (from 1 July 2022; 10% before) (Revenue NSW)
  • Wagering and betting tax, Victoria: 15% of net wagering revenue including GST above $1,000,000 (1 July 2024 to 30 June 2027) (State Revenue Office Victoria)
  • Betting tax, Queensland: 20% of taxable wagering revenue above $300,000 (Queensland Revenue Office)
  • Betting operations tax, South Australia: 15% of net state wagering revenue above $150,000 (RevenueSA)
  • Betting tax, Western Australia: 15% of taxable betting revenue above $150,000 (Government of Western Australia)
  • Point of consumption tax, Tasmania: 15% of net wagering revenue above $150,000 (from 1 January 2020) (Department of Treasury and Finance Tasmania)
  • Betting operations tax, Australian Capital Territory: 25% of net ACT betting revenue above $150,000 (from 1 July 2023) (ACT Revenue Office)
  • Wagering tax, Northern Territory licensees: 5% of monthly wagers less payouts (sports bookmakers) or of commission (betting exchanges), capped at 2,000,000 revenue units a year (Northern Territory Government)

Compliance

Minimum age
18+
National self-exclusion
BetStop, the National Self-Exclusion Register (mandatory)
KYC timing
Before account opening and before any bet
AML regime
Online gambling service providers are reporting entities under the AML/CTF regime supervised by AUSTRAC. AUSTRAC began civil penalty proceedings against Entain Group (Ladbrokes, Neds) in the Federal Court on 16 December 2024; they were unresolved in September 2026.
AML supervisor
AUSTRAC
Deposit limits
Every licensed online wagering provider must offer deposit limits that customers set before gambling and cannot raise on the spot (framework measure 6, from 26 May 2019).
Affordability checks
From 1 January 2027 licensed providers must identify customers who may reasonably be considered at risk of gambling-related harm (Interactive Gambling Act 2001, s. 62ZSA as inserted in 2026) and must not direct-market inducements to them.
KYC requirements
A customer's identity must be verified when the account is registered and before any bet (National Consumer Protection Framework measure 3). Since 29 September 2024 AUSTRAC requires online gambling providers to complete applicable customer identification procedures before opening an account or providing any designated service.
Stake limits
Not yet verified
Mandatory player messaging
Monthly activity statements showing wins, losses and spend (from 31 July 2022) and one of seven prescribed taglines on all advertising and direct marketing (from 30 March 2023).
Game content restrictions
Online casino games, slots, poker, scratch lotteries and in-play betting on sport are prohibited online; in-play bets can be placed only in venues. Online keno and foreign matched lotteries are prohibited from 1 January 2027.

Advertising

Advertising permitted
Yes
Watershed
Today broadcast codes bar gambling ads from 5 minutes before until 5 minutes after live sport between 5am and 8.30pm. From 1 January 2027 statute bars wagering ads in conjunction with live sport between 5am and 8.30pm from 15 minutes before to 5 minutes after the event, and during play overnight, with a three-per-hour cap on television in the daytime window.
Affiliate rules
Affiliate sites promoting illegal services are blocked alongside the operators. From 1 January 2027 licensed wagering providers may not pay or offer any commission, referral fee or revenue share that relates to customer activity (s. 62ZL definitions), which ends revenue-share affiliate deals.
Sponsorship rules
Incidental references such as venue signage and player uniforms are currently exempt from the live sport broadcast rules. From 1 January 2027 sporting uniforms and sporting venues must not display wagering advertising content.
Celebrity and influencer rules
Influencers who promote illegal online gambling face civil penalties of up to $59,400, and up to $2,475,000 if they facilitate access such as by giving links. From 1 January 2027 current or former athletes, celebrities, social media influencers and other prominent people may not be used to promote licensed wagering services.
Social media rules
From 1 January 2027 online content services may carry wagering advertising only if they apply the triple lock: exclude restricted users, require registered accounts and offer an opt-out, and, from a start day to be fixed by proclamation, they must also honour the national Wagering Advertising Opt-out Register.
Bonus advertising rules
Incentives to open an account or refer a friend have been banned since 26 May 2019 (26 November 2019 in NSW). From 1 January 2027 providers may not send inducement messages or social media ads to customers whose account is 14 days old or less, to people who left BetStop within the previous 90 days (or earlier, unless they have since expressly consented to such messages), or to customers identified as at risk.
Mandatory warnings
One of seven prescribed taglines, such as "Chances are you're about to lose." or "You win some. You lose more.", with the call to action "For free and confidential support call 1800 858 858 or visit gamblinghelponline.org.au" (from 30 March 2023).
Penalties for breach
The ACMA can issue formal warnings and infringement notices, accept enforceable undertakings and seek civil penalties; broadcast code breaches are complained of to the broadcaster first. Most new advertising rules carry civil penalties of 1,000 penalty units per contravention from 1 January 2027.

Restrictions

  • Advertising prohibited or unlicensed interactive gambling services in Australia is banned (Interactive Gambling Act 2001, s. 61EA); the civil penalty rises from 180 to 1,000 penalty units on 1 January 2027.
  • On broadcast TV and radio no gambling advertising or promotion of odds is allowed during play in live sport at any time, and between 5am and 8.30pm none is allowed from 5 minutes before scheduled start until 5 minutes after play, breaks included. Racing broadcasts, government lotteries, lotto and keno are exempt.
  • Gambling ads must not be socially irresponsible: they must not target children, exaggerate the chance of winning or link gambling with alcohol.
  • From 1 January 2027 the Gambling Reform Act 2026 replaces the codes with statutory bans: no wagering ads in conjunction with live sport between 5am and 8.30pm from 15 minutes before to 5 minutes after the event, breaks included, and none during play overnight.
  • From 1 January 2027 television channels may carry no more than three wagering ads in any 60 minutes between 5am and 8.30pm; wagering ads are also banned on radio at school drop-off and pick-up times and during children's programming.
  • From 1 January 2027 wagering advertising may not appear on sporting uniforms or in sporting venues, odds may not be promoted in broadcasts, and athletes, celebrities, influencers and other notable persons may not be used to promote wagering services.

Payments

Credit card ban
Yes
Crypto stance
Prohibited
Payment blocking regime
Since 11 June 2024 wagering providers may not accept credit cards, credit-linked accounts or wallets, or digital currency (Interactive Gambling Act 2001, s. 15C); offering or facilitating credit, including payday lending, has been banned since 2018. From 1 January 2027 banks and payment system participants must prevent, so far as reasonably practicable, payments from Australian accounts to illegal gambling services (s. 15J as inserted in 2026).

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
No
App store takedowns
Not yet verified
Blocklist size
1,788 (as of 20 Aug 2026)
Administrative penalties
Formal warnings, infringement notices, enforceable undertakings, remedial directions, referral of directors to the Australian Border Force Movement Alert List, and ISP blocking; civil penalties of up to $2,475,000 a day for an individual and $12,375,000 a day for a company
Criminal penalties
Providing a prohibited or unlicensed interactive gambling service to customers in Australia is an offence of up to 5,000 penalty units for each day it continues (ss. 15(1) and 15AA(1))
Operator liability
Offshore operators are liable if any customer is physically present in Australia, unless they did not know and could not with reasonable diligence have known (ss. 8 and 15(3)). Australian intermediaries can be liable as ancillary contraveners, as the ACMA found against a local .au domain agent in 2025.
Player liability
The Interactive Gambling Act offences and civil penalties are aimed at providers and advertisers; the Act does not make it an offence to play.

Notable actions

  • Dabble Sports Pty Ltd16 Sept 2026

    Penalties for failing to close 157 accounts of BetStop registrants and sending 839 messages to 165 self-excluded people; two-year court-enforceable undertaking

    Fine: A$1,069,200 as of 16 Sept 2026

  • Tabcorp Holdings Limited (TAB)22 Jul 2026

    Paid more than $2.7 million in penalties for Do Not Call Register, telemarketing and spam breaches

  • The Star Sydney2 Jun 2026

    NSW Independent Casino Commission fines under the Casino Control Act 1992 (NSW) plus an enforceable undertaking to set aside a further $5 million for financial crime technology

    Fine: A$10,000,000 as of 2 Jun 2026

  • Tabcorp Holdings Limited16 Jan 2026

    Eight infringement notices for providing online in-play betting in breach of s. 15(2A)

    Fine: A$158,400 as of 16 Jan 2026

  • Polymarket2 Jul 2025

    Formal warning for providing prohibited and unlicensed gambling services; website blocked by ISPs

  • Entain Group Pty Ltd16 Dec 2024

    AUSTRAC civil penalty proceedings in the Federal Court for alleged serious and systemic AML/CTF non-compliance; pending

Timeline

  1. 17 Feb 2018

    Ban on lines of credit and payday lending for online wagering takes effect

  2. 26 May 2019

    Ban on sign-up and referral inducements and mandatory deposit limits take effect (NSW from 26 November 2019)

  3. 1 Jul 2022

    NSW point of consumption tax rises from 10% to 15%

  4. 30 Mar 2023

    Prescribed safer gambling taglines replace "gamble responsibly" in wagering advertising

  5. 1 Jul 2023

    ACT betting operations tax rises to 25%

  6. 21 Aug 2023

    BetStop, the National Self-Exclusion Register, launches

  7. 11 Jun 2024

    Credit card and digital currency ban for online wagering takes effect

  8. 1 Jul 2024

    Racing and Wagering Act 2024 (NT) commences; Victoria's wagering tax rises to 15%

  9. 29 Sept 2024

    Identity verification required before any online gambling account is opened

  10. 16 Dec 2024

    AUSTRAC starts civil penalty proceedings against Entain

  11. 2 Jul 2025

    ACMA formal warning to Polymarket, followed by ISP blocking

  12. 2 Jun 2026

    NSW Independent Casino Commission fines The Star Sydney $10 million

  13. 11 Aug 2026

    Australian Gambling Statistics, 41st edition: wagering expenditure A$8.45 billion and total gambling expenditure A$33.0 billion in 2024-25

  14. 19 Aug 2026

    Parliament passes the Interactive Gambling Amendment (Gambling Reform) Bill 2026 and the cost recovery levy bills

  15. 26 Aug 2026

    Interactive Gambling Amendment (Gambling Reform) Act 2026 receives Royal Assent

  16. 16 Sept 2026

    Dabble pays $1,069,200 for BetStop breaches

  17. 1 Jan 2027

    Advertising, inducement, BetStop, payment blocking and lottery reforms commence

Outlook

The Gambling Reform Act 2026 takes effect on 1 January 2027, and the ACMA has said it will publish guidance before then; operators, broadcasters, streaming platforms, sporting bodies and banks all acquire new obligations on that date, and lottery operators must withdraw online keno and foreign matched products. Cost recovery levies for BetStop, the inducement rules and the advertising opt-out register will follow. AUSTRAC's civil penalty case against Entain remains before the Federal Court. The reformed advertising, inducement and opt-out rules are subject to a statutory review starting three years after commencement. Victoria's 15% wagering tax rate is set for the period to 30 June 2027.

Frequently asked questions

Is online casino legal in Australia?
No. The Interactive Gambling Act 2001 prohibits offering online casino games, slots and poker to people in Australia, and there is no licence for them. The ACMA had 1,788 illegal gambling and affiliate sites blocked by August 2026.
Who licenses online sports betting in Australia?
The states and territories. The ACMA keeps the national register, which held 219 licensed wagering services in September 2026, most licensed in Victoria, New South Wales or the Northern Territory. Online in-play betting on sport is not allowed.
What tax do online bookmakers pay?
Point of consumption tax on net wagering revenue from customers in each state: 15% in New South Wales, Victoria, South Australia, Western Australia and Tasmania, 20% in Queensland and 25% in the ACT, above thresholds. The Northern Territory charges its licensees 5% of gross profit, capped.
Can Australians bet online with a credit card or cryptocurrency?
No. Since 11 June 2024 wagering providers may not accept credit cards, credit-linked wallets or digital currency.
Is BetStop mandatory for operators?
Yes. Every licensed online and telephone wagering provider must close the accounts of registered people and stop marketing to them. Exclusions run from three months to life, and 40,160 were active at 30 June 2026.
What changes on 1 January 2027?
Wagering ads are banned around live sport between 5am and 8.30pm and capped on television, inducement marketing to new, recently self-excluded and at-risk customers is banned, activity-based affiliate commissions end, banks must block payments to illegal operators, and online keno and foreign matched lotteries become prohibited.
How much does a gambling licence cost in Australia?
For the Sports bookmaker licence (Northern Territory): Wagering tax of 5% of monthly gross profit, capped at 2,000,000 revenue units a year. Last verified 21 Oct 2026.

Events in Australia

iGT 25 companies with ties to Australia

Glossary and directory

iGT coverage of Australia

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All 90 articles on Australia →

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Tier 1Accessed 23 Sept 2026Published 14 Oct 2024
  2. Interactive Gambling Amendment (Gambling Reform) Act 2026 (No. 72, 2026), as made

    Federal Register of Legislation (Australian Government)

    Tier 1Accessed 23 Sept 2026Published 26 Aug 2026
  3. Tier 1Accessed 23 Sept 2026Published 21 Aug 2026
  4. Tier 1Accessed 23 Sept 2026
  5. Tier 1Accessed 23 Sept 2026
  6. Tier 1Accessed 23 Sept 2026
  7. Tier 1Accessed 23 Sept 2026
  8. Latest illegal online gambling websites blocked

    Australian Communications and Media Authority

    Tier 1Accessed 23 Sept 2026Published 20 Aug 2026
  9. Tier 1Accessed 23 Sept 2026Published 16 Sept 2026
  10. TAB pays $2.7m for telemarketing and spam breaches

    Australian Communications and Media Authority

    Tier 1Accessed 23 Sept 2026Published 22 Jul 2026
  11. BetStop, the National Self-Exclusion Register

    Australian Communications and Media Authority

    Tier 1Accessed 23 Sept 2026Published 17 Jul 2026
  12. Tier 2Accessed 23 Sept 2026Published 17 Jul 2026
  13. Gambling ads during live sport on broadcast TV and radio

    Australian Communications and Media Authority

    Tier 1Accessed 23 Sept 2026
  14. Warning to social media influencers

    Australian Communications and Media Authority

    Tier 1Accessed 23 Sept 2026
  15. Tier 1Accessed 23 Sept 2026Published 13 May 2026
  16. Tier 1Accessed 23 Sept 2026
  17. Gambling Reforms 2026

    Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

    Tier 1Accessed 23 Sept 2026
  18. Tier 1Accessed 23 Sept 2026
  19. Wagering and betting tax (current rates)

    State Revenue Office Victoria

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2026
  20. Betting tax rate and threshold

    Queensland Revenue Office

    Tier 1Accessed 23 Sept 2026Published 27 Apr 2026
  21. Tier 1Accessed 23 Sept 2026
  22. Betting Tax

    Government of Western Australia

    Tier 1Accessed 23 Sept 2026
  23. Point of consumption tax on wagering

    Department of Treasury and Finance Tasmania

    Tier 1Accessed 23 Sept 2026
  24. Betting operations tax

    ACT Revenue Office

    Tier 1Accessed 23 Sept 2026
  25. Tier 1Accessed 23 Sept 2026Published 22 Jun 2026
  26. Australian Gambling Statistics, 41st edition, 1999-00 to 2024-25, summary tables

    Queensland Government Statistician's Office, Queensland Treasury

    Tier 2Accessed 23 Sept 2026Published 11 Aug 2026
  27. Australian Gambling Statistics, 41st edition, explanatory notes

    Queensland Government Statistician's Office, Queensland Treasury

    Tier 2Accessed 23 Sept 2026Published 11 Aug 2026
  28. Tier 1Accessed 23 Sept 2026Published 2 Jun 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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