A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 188 - Meaning of GST turnover  

188-32   The value of gambling supplies  

For the purposes only of this Division, the value of all the * gambling supplies that an entity makes during a particular period is taken to be an amount equal to 11 times:

(a) the entity's * global GST amount for that period; or

(b) if that period is not a tax period - what would have been the entity's global GST amount for the period if that period had been a tax period.