Register for the wagering and betting tax
Required details and steps for registering a business or group.
Background information
Wagering and betting entities must register with us online before the end of the first month in which they become liable.
Read the terms of use for our online services.
Step 1: Start your registration
Review our collection statement, complete the declaration and enter the details of the person completing the registration.
Step 2: Enter your business details
Provide information about the business you are registering:
- Australian Business Number (ABN).
- Contact information.
- State Revenue Office customer number (only for existing customers).
- Wagering and betting accreditation type:
- registered bookmaker
- registered or licensed in Victoria to accept bets or provide a service through which bets are made
- registered or licensed in another state or territory to accept bets or provide a service through which bets are made
- wagering and betting licensee
- prescribed by regulations.
- The type of wagering and betting activities the business provides:
- taking and paying bets
- totalisator
- betting exchange
- agent.
- The date of the business' first wagering and betting activity after the tax started on 1 January 2019.
- An estimate of the business' net wagering revenue, including GST, for a financial year.
Register a group
Businesses may be grouped together and treated as a single entity for wagering and betting tax purposes. Only one tax-free threshold can be claimed by a group in a financial year.
A wagering and betting group exists where:
- the businesses are related bodies corporate within the meaning of s50 of the Corporations Act 2001 (commonly known as a holding and subsidiary relationship)
- the same person or set of people has a controlling interest in at least 2 businesses.
When registering a group, nominate one member to register on behalf of the whole group. This member is known as the designated group entity. The designated group entity is responsible for lodging monthly returns on behalf of all group members.
You need to provide the business details above for each member of the group. Enter the details of the designated group entity first, before entering the details of the other group members.
Next steps
Once we process your registration, we will email you instructions to set up a username and password. You need your username and password to sign in to the online portal and lodge monthly returns.
You must lodge a return and pay the tax within 30 days of the end of each month.