GST when conducting gambling activities

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

Last updated 28 November 2017

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

See also

Tax and fundraising
GSTR 2002/3 Goods and services tax: prizes
GST definitions

Definitions of gambling activities

See how we define gambling activities.

Calculating your margin

Work out your margin for a tax period.

Prizes

Types of prizes and whether they need to be included when you work out your margin.

Betting

Find out what types of bets to include in your GST calculations.

Activities associated with gambling venues

Find out what activities you need to include in your GST calculations.

Accounting for gambling sales

Accounting information including GST credits, bad debts, losses and your activity statement.

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