Betting Tax Act 2018


Betting Tax Act 2018


1.Short title2


3.Relationship with other Acts2

4.Imposition of betting tax2


Compilation table3


Betting Tax Act 2018

An Act to impose betting tax.

The Parliament of Western Australia enacts as follows:


1.Short title

This is the Betting Tax Act 2018.


This Act comes into operation as follows —

(a)sections 1 and 2 — on the day on which this Act receives the Royal Assent;

(b)the rest of the Act — on the day on which the Betting Tax Assessment Act 2018 section 15 comes into operation.

3.Relationship with other Acts

The Betting Tax Assessment Act 2018 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.

4.Imposition of betting tax

Betting tax is imposed at the rate of 15%.




1This is a compilation of the Betting Tax Act 2018. The following table contains information about that Act.

Compilation table

Short title

Number and year



Betting Tax Act 2018

38 of 2018

12 Dec 2018

s. 1 and 2: 12 Dec 2018 (see s. 2(a));
Act other than s. 1 and 2: 1 Jan 2019 (see s. 2(b))