[no bill text published] Tax and fee obligations for internet gaming businesses
Revenue Legislation Amendment Bill 2025
Assembly
Links to official parliament websites
Effects of this bill
If this bill passes, it means that:
Type 1 internet gaming businesses must pay fees, taxes and levies to the Territory; tax is set at 50% unless the agreement specifies a higher rate.
Type 2 internet gaming businesses must pay fees and levies; they must also pay a monthly tax on approved games based on net revenue minus the GST offset.
Non-profit entities do not pay payroll tax on wages for staff working exclusively on charitable activities; this starts 1 July 2025.
The tax threshold under the Racing and Wagering Act 2024 doubles from 1,000,000 to 2,000,000.