Gambling taxes
The Office of State Revenue (OSR) is responsible for the collection of all gambling taxes and levies.
Gambling taxes and levies are generally imposed on the net takings from gambling activities such as horse racing, lotteries such as Gold Lotto, Golden Casket and Soccer Pools, gaming machines and casino games. Liability for these taxes falls on the person conducting these activities and the tax is paid monthly either by return or by using on-line systems.
While OSR collects gambling taxes and levies, overall regulation of the gambling industry in Queensland undertaken by the Queensland Office of Gaming Regulation (QOGR).
To access more information on the regulation of the gambling industry in Queensland, please see the QOGR website.
