Reform of wagering taxation - introduction of a point of consumption tax (WA)

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Australia/NZ

WESTERN AUSTRALIA:  The McGowan Government will introduce a new point of consumption wagering tax of 15 per cent of net wagering revenue of online betting companies offering their product in Western Australia. The point of consumption (POC) wagering tax is set to be introduced from January 1, 2019. The new arrangements will replace the current tax framework and apply to all forms of wagering, including fixed odds and totalisator for racing and sports.