Reference
Regulatory Map changelog
Every editorial change to the jurisdiction dataset, dated and attributed. When a tax rate, a licence rule or a market status changes, it is recorded here.
3,884 changes, newest first. Page 9 of 39.
legalFramework changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
licensing changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
taxation changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
compliance changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
advertising changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
enforcement changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
editorial changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
sources changed from absent to populated
Researched from a stub against the Criminal Code s.346, the Lotteries Act and Regulations, the Public Lotteries Tax Act, the Licensing of Businesses Act and the AML/CFT Regulations (2022 Revision, laws.gov.ai), the Government's March 2023 draft Gaming Policy, the 2026 Estimates and Budget Address, and the CFATF 2024 mutual evaluation, 2026-09-23. No gambling licensing regime or regulator exists: lotteries are lawful only as the Government lottery or with Governor in Council permission, casinos are prohibited, and online verticals are recorded as unregulated by omission.
regulator.name, abbreviation, licenceRegisterUrl, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
licensing changed from absent to populated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
taxation changed from absent to populated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
compliance changed from absent to populated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
advertising.restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
payments changed from absent to populated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
enforcement changed from absent to populated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
sources changed from previous to updated
Rebuilt 2026-09-23 from the gazetted Interactive Gaming and Interactive Wagering Regulations 2007 (SI 34 of 2007) and its 2008, 2010 and 2012 amendments, the Gambling Act 2016 and its commencement notices (SI 7 of 2018, SI 50 of 2019), the 2017 amending Acts, the Money Laundering (Prevention) Act, FSRC licensing guidelines and register, and WTO DS285. Added licence fees, physical presence and server rules, player protection, AML, advertising, enforcement, the Gambling Authority transfer of 30 September 2019 and the land-based tax schedule.
regulator.secondaryAuthorities, sourceIds changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
statusMatrix changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
licensing changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
taxation.taxBase, corporateTaxRate, earmarkedLevies, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
compliance changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
advertising changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
payments changed from absent to populated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
enforcement changed from absent to populated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
sources changed from previous to updated
Reverified against Ley 27.346 as amended, Decreto 293/2022, ARCA RG 5791/2025 and the ARCA rate table, Ley 25.246, Province of Buenos Aires Ley 15.079 Title VIII, Decreto 181/2019 and Ley 13.470, City of Buenos Aires Ley 6.330 and the LOTBA online gaming rules, read in Spanish, 2026-09-23. Federal online betting tax corrected: it is charged on players' net deposits, not on amounts wagered; licence terms, fees, advertising rules, compliance, enforcement and the May 2026 national bill added; dead argentina.gob.ar tax page dropped.
regulator changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
taxation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: A.R.S. Title 5 Chapters 10 and 11, Title 13 Chapter 33, 16-1015 and 43-405, A.A.C. R19-4 Articles 1 and 2, Department of Gaming reports, fee tables and releases, the Attorney General's Kalshi charges, the D. Ariz. and Ninth Circuit Kalshi dockets and orders, and JLBC budget documents. Retail rate, fantasy fee, free bet phase-out, licensing, compliance, payments, enforcement, market data and prediction market entries added; the 45% proposal is now sourced to the JLBC and recorded as not enacted; trade press sources removed.
regulator.name, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
taxation changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Amendment 100 as amended by Amendment 104 (Secretary of State constitution edition), the codified casino gaming rules (23 CAR Part 358) and ADW rule (23 CAR 357-622), Racing Commission FAQ and agenda, DFA tax pages and collection statistics, Act 1075 of 2017, 2025 bills SB 524 and HB 1861, and Attorney General Opinions 2025-073 and 2025-022. Casino licence count corrected from four to three (Amendment 104); status matrix expanded to poker, racing, fantasy, lottery, prediction markets and sweepstakes; advertising block corrected, since online sports betting is licensed; licensing, tax, compliance, payments, enforcement and market data added.
regulator changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
statusMatrix changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
licensing changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
taxation changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
compliance changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
advertising changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
payments.permittedMethods, paymentBlockingRegime, withdrawalTimeframeRules, currencyRestrictions, sourceIds changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
enforcement changed from absent to populated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
sources changed from previous to updated
Rebuilt from primary texts on ARLIS read in Armenian, 2026-09-23: the 2003 Law on Winning Games, Internet Winning Games and Casinos and the 2003 Law on Lotteries as consolidated to 19 July 2026, the 2024 Law on the Regulation of Gaming Activities and its 2025 and 2026 amendments, the Law on State Duty, the Law on Advertising, the Tax Code and Government Decision 855-N, plus the State Revenue Committee operator tender pages. The 10% turnover tax was removed because the Tax Code contains none; winnings are untaxed today, and the income tax on winnings enacted by Law HO-269-N (10% on single wins of AMD 5 million or more) is recorded as starting on 8 February 2027; the 2024 Law is recorded as operative from 8 February 2027 rather than 1 January 2025, and licence fees, betting duties, advertising, payments, self-exclusion and enforcement were corrected or added.
regulator changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
statusMatrix changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
legalFramework changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
licensing changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
taxation changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
compliance changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
advertising changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
enforcement changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
editorial changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
sources changed from absent to populated
Built from primary sources, 2026-09-23: the gambling ordinances and decrees in the Government of Aruba legislation register (Landsverordening hazardspelen, Loterijverordening, airport slot ordinance, speelvergunningsrecht ordinance and decrees, Landsverordening toezicht kansspelen and its commencement decree), the Criminal Code, the tax department, the Centrale Bank van Aruba, the TWO reform report of May 2026 and the CFATF 2022 evaluation. First populated record: online gambling has no licensing route; the 2021 Gaming Authority ordinance is enacted but, bar one article, not in force.
regulator.licenceRegisterUrl, blocklistUrl, complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
statusMatrix changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
licensing.licenceTypes, notableLicensees, barriersToEntry, sourceIds changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
taxation.taxBase, earmarkedLevies, scheduledChanges, sourceIds changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
compliance changed from absent to populated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
advertising changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
payments changed from absent to populated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
enforcement changed from absent to populated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
sources changed from previous to updated
Full reverification against the Interactive Gambling Act 2001 and the Interactive Gambling Amendment (Gambling Reform) Act 2026 on the Federal Register of Legislation, the Racing and Wagering Act 2024 (NT), ACMA, DSS, AUSTRAC and NSW Independent Casino Commission publications, the eight state and territory revenue offices and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. Added per-jurisdiction point of consumption tax rates, compliance, payments and enforcement blocks and the 1 January 2027 reforms in statutory detail; the BetStop inducement window corrected to 90 days; the ICLG secondary source dropped.
regulator.abbreviation, complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling and Racing Control Act 1999, Race and Sports Bookmaking Act 2001 and its 2026 fee, events and venue determinations, the Betting Operations Tax Act 2018 and rate determination DI2023-169, the Code of Practice Regulation 2002, the Totalisator, Casino Control, Unlawful Gambling and Interactive Gambling (ACT) Acts, ACT Revenue Office and Commission pages, the Commission's 2024-25 annual report and 2026-27 Statement of Intent, the Gambling Exclusion bill presented on 16 September 2026, QGSO Australian Gambling Statistics and the federal Interactive Gambling Act and Gambling Reform Act 2026. Added horse racing, lottery status, licensing, the 25% betting operations tax, compliance, payments, enforcement, market data and pending legislation; sports betting now rests on the ACT statute; the federal Act link, which pointed to an unrelated statute, was corrected.
regulator.website, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the consolidated Gambling Act as amended by BGBl. I Nr. 62/2026, the Fees Act betting fee, the Lower Austria and Vienna betting acts, the BMF gambling report 2020-2024, the BMF licensee list and government bill 594 d.B. Tier 3 guides replaced by primary sources; supervision corrected to the Finanzamt Oesterreich, betting fee added at 5 per cent of stakes, the 45 per cent online rate confirmed from the statute, and the reform moved from a notified draft to a government bill before the Finance Committee.
statusMatrix changed from previous to updated
Full reverification on 2026-09-23 against the consolidated Gambling Act as amended by BGBl. I Nr. 62/2026, the Fees Act betting fee, the Lower Austria and Vienna betting acts, the BMF gambling report 2020-2024, the BMF licensee list and government bill 594 d.B. Tier 3 guides replaced by primary sources; supervision corrected to the Finanzamt Oesterreich, betting fee added at 5 per cent of stakes, the 45 per cent online rate confirmed from the statute, and the reform moved from a notified draft to a government bill before the Finance Committee.