Betting Tax Bill 2018

Introduced: 12/6/2018By: Hon J TradStatus: PASSED
Business & EconomyGovernment & Elections

Bill Story

The journey of this bill through Parliament, including debate and recorded votes.

Introduced12 June 2018View Hansard
First Reading12 June 2018View Hansard
Committee12 June 2018View Hansard

Referred to Economics and Governance Committee

Economics and Governance Committeeportfolio
Second Reading15 June 2018View Hansard

That the bill be now read a second time

Passed51 ayes – 38 noes2018-06-15

The motion passed.

▸Show individual votes

Ayes (51)

Andrew(One Nation Party)
Bailey(Australian Labor Party)
Berkman(Queensland Greens)
Bolton(Independent)
Boyd(Australian Labor Party)
Brown(Australian Labor Party)
Butcher(Australian Labor Party)
Crawford(Australian Labor Party)
Dametto(Katter's Australian Party)
Dick(Australian Labor Party)
D’Ath(Australian Labor Party)
Enoch(Australian Labor Party)
Farmer(Australian Labor Party)
Fentiman(Australian Labor Party)
Furner(Australian Labor Party)
Gilbert(Australian Labor Party)
Grace(Australian Labor Party)
Harper(Australian Labor Party)
Healy(Australian Labor Party)
Hinchliffe(Australian Labor Party)
Howard(Australian Labor Party)
Jones(Australian Labor Party)
Kelly(Australian Labor Party)
King
Lauga(Australian Labor Party)
Linard(Australian Labor Party)
Lui(Australian Labor Party)
Lynham(Australian Labor Party)
Madden(Australian Labor Party)
McMahon(Australian Labor Party)
McMillan(Australian Labor Party)
Mellish(Australian Labor Party)
Miles(Australian Labor Party)
Miller(Australian Labor Party)
Mullen(Australian Labor Party)
Palaszczuk(Australian Labor Party)
Pease(Australian Labor Party)
Pegg(Australian Labor Party)
Power(Australian Labor Party)
Pugh(Australian Labor Party)
Richards(Australian Labor Party)
Russo(Australian Labor Party)
Ryan(Australian Labor Party)
Saunders(Australian Labor Party)
Scanlon(Australian Labor Party)
Stewart(Australian Labor Party)
Trad(Australian Labor Party)
Whiting(Australian Labor Party)
de Brenni(Australian Labor Party)

Noes (38)

Batt(Liberal National Party)
Bennett(Liberal National Party)
Bleijie(Liberal National Party)
Boothman(Liberal National Party)
Boyce(Liberal National Party)
Costigan(North Queensland First)
Crandon(Liberal National Party)
Crisafulli(Liberal National Party)
Frecklington(Liberal National Party)
Hart(Liberal National Party)
Hunt
Janetzki(Liberal National Party)
Krause(Liberal National Party)
Langbroek(Liberal National Party)
Last(Liberal National Party)
Leahy(Liberal National Party)
Lister(Liberal National Party)
Mander(Liberal National Party)
McArdle(Liberal National Party)
McDonald(Liberal National Party)
Mickelberg(Liberal National Party)
Millar(Liberal National Party)
Minnikin(Liberal National Party)
Molhoek(Liberal National Party)
Nicholls(Liberal National Party)
O’Connor(Liberal National Party)
Perrett(Liberal National Party)
Powell(Liberal National Party)
Purdie(Liberal National Party)
Robinson(Liberal National Party)
Rowan(Liberal National Party)
Simpson(Liberal National Party)
Sorensen(Liberal National Party)
Stevens(Liberal National Party)
Stuckey(Liberal National Party)
Watts(Liberal National Party)
Weir(Liberal National Party)
Wilson(Liberal National Party)

That clauses 1 to 90 and schedules 1 and 2, as read, be agreed to

Passed50 ayes – 39 noes2018-06-15

The motion passed.

▸Show individual votes

Ayes (50)

Andrew(One Nation Party)
Bailey(Australian Labor Party)
Berkman(Queensland Greens)
Bolton(Independent)
Boyd(Australian Labor Party)
Brown(Australian Labor Party)
Butcher(Australian Labor Party)
Crawford(Australian Labor Party)
Dick(Australian Labor Party)
D’Ath(Australian Labor Party)
Enoch(Australian Labor Party)
Farmer(Australian Labor Party)
Fentiman(Australian Labor Party)
Furner(Australian Labor Party)
Gilbert(Australian Labor Party)
Grace(Australian Labor Party)
Harper(Australian Labor Party)
Healy(Australian Labor Party)
Hinchliffe(Australian Labor Party)
Howard(Australian Labor Party)
Jones(Australian Labor Party)
Kelly(Australian Labor Party)
King
Lauga(Australian Labor Party)
Linard(Australian Labor Party)
Lui(Australian Labor Party)
Lynham(Australian Labor Party)
Madden(Australian Labor Party)
McMahon(Australian Labor Party)
McMillan(Australian Labor Party)
Mellish(Australian Labor Party)
Miles(Australian Labor Party)
Miller(Australian Labor Party)
Mullen(Australian Labor Party)
Palaszczuk(Australian Labor Party)
Pease(Australian Labor Party)
Pegg(Australian Labor Party)
Power(Australian Labor Party)
Pugh(Australian Labor Party)
Richards(Australian Labor Party)
Russo(Australian Labor Party)
Ryan(Australian Labor Party)
Saunders(Australian Labor Party)
Scanlon(Australian Labor Party)
Stewart(Australian Labor Party)
Trad(Australian Labor Party)
Whiting(Australian Labor Party)
de Brenni(Australian Labor Party)

Noes (39)

Batt(Liberal National Party)
Bennett(Liberal National Party)
Bleijie(Liberal National Party)
Boothman(Liberal National Party)
Boyce(Liberal National Party)
Costigan(North Queensland First)
Crandon(Liberal National Party)
Crisafulli(Liberal National Party)
Dametto(Katter's Australian Party)
Frecklington(Liberal National Party)
Hart(Liberal National Party)
Hunt
Janetzki(Liberal National Party)
Krause(Liberal National Party)
Langbroek(Liberal National Party)
Last(Liberal National Party)
Leahy(Liberal National Party)
Lister(Liberal National Party)
Mander(Liberal National Party)
McArdle(Liberal National Party)
McDonald(Liberal National Party)
Mickelberg(Liberal National Party)
Millar(Liberal National Party)
Minnikin(Liberal National Party)
Molhoek(Liberal National Party)
Nicholls(Liberal National Party)
O’Connor(Liberal National Party)
Perrett(Liberal National Party)
Powell(Liberal National Party)
Purdie(Liberal National Party)
Robinson(Liberal National Party)
Rowan(Liberal National Party)
Simpson(Liberal National Party)
Sorensen(Liberal National Party)
Stevens(Liberal National Party)
Stuckey(Liberal National Party)
Watts(Liberal National Party)
Weir(Liberal National Party)
Wilson(Liberal National Party)
In Detail15 June 2018View Hansard
Third Reading15 June 2018View Hansard

That the bill be now read a third time

Passed49 ayes – 40 noes2018-06-15

The motion passed.

▸Show individual votes

Ayes (49)

Bailey(Australian Labor Party)
Berkman(Queensland Greens)
Bolton(Independent)
Boyd(Australian Labor Party)
Brown(Australian Labor Party)
Butcher(Australian Labor Party)
Crawford(Australian Labor Party)
Dick(Australian Labor Party)
D’Ath(Australian Labor Party)
Enoch(Australian Labor Party)
Farmer(Australian Labor Party)
Fentiman(Australian Labor Party)
Furner(Australian Labor Party)
Gilbert(Australian Labor Party)
Grace(Australian Labor Party)
Harper(Australian Labor Party)
Healy(Australian Labor Party)
Hinchliffe(Australian Labor Party)
Howard(Australian Labor Party)
Jones(Australian Labor Party)
Kelly(Australian Labor Party)
King
Lauga(Australian Labor Party)
Linard(Australian Labor Party)
Lui(Australian Labor Party)
Lynham(Australian Labor Party)
Madden(Australian Labor Party)
McMahon(Australian Labor Party)
McMillan(Australian Labor Party)
Mellish(Australian Labor Party)
Miles(Australian Labor Party)
Miller(Australian Labor Party)
Mullen(Australian Labor Party)
Palaszczuk(Australian Labor Party)
Pease(Australian Labor Party)
Pegg(Australian Labor Party)
Power(Australian Labor Party)
Pugh(Australian Labor Party)
Richards(Australian Labor Party)
Russo(Australian Labor Party)
Ryan(Australian Labor Party)
Saunders(Australian Labor Party)
Scanlon(Australian Labor Party)
Stewart(Australian Labor Party)
Trad(Australian Labor Party)
Whiting(Australian Labor Party)
de Brenni(Australian Labor Party)

Noes (40)

Andrew(One Nation Party)
Batt(Liberal National Party)
Bennett(Liberal National Party)
Bleijie(Liberal National Party)
Boothman(Liberal National Party)
Boyce(Liberal National Party)
Costigan(North Queensland First)
Crandon(Liberal National Party)
Crisafulli(Liberal National Party)
Dametto(Katter's Australian Party)
Frecklington(Liberal National Party)
Hart(Liberal National Party)
Hunt
Janetzki(Liberal National Party)
Krause(Liberal National Party)
Langbroek(Liberal National Party)
Last(Liberal National Party)
Leahy(Liberal National Party)
Lister(Liberal National Party)
Mander(Liberal National Party)
McArdle(Liberal National Party)
McDonald(Liberal National Party)
Mickelberg(Liberal National Party)
Millar(Liberal National Party)
Minnikin(Liberal National Party)
Molhoek(Liberal National Party)
Nicholls(Liberal National Party)
O’Connor(Liberal National Party)
Perrett(Liberal National Party)
Powell(Liberal National Party)
Purdie(Liberal National Party)
Robinson(Liberal National Party)
Rowan(Liberal National Party)
Simpson(Liberal National Party)
Sorensen(Liberal National Party)
Stevens(Liberal National Party)
Stuckey(Liberal National Party)
Watts(Liberal National Party)
Weir(Liberal National Party)
Wilson(Liberal National Party)

That the long title of the bill be agreed to

Passed50 ayes – 39 noes2018-06-15

The motion passed.

▸Show individual votes

Ayes (50)

Bailey(Australian Labor Party)
Berkman(Queensland Greens)
Bolton(Independent)
Boyd(Australian Labor Party)
Brown(Australian Labor Party)
Butcher(Australian Labor Party)
Crawford(Australian Labor Party)
Dametto(Katter's Australian Party)
Dick(Australian Labor Party)
D’Ath(Australian Labor Party)
Enoch(Australian Labor Party)
Farmer(Australian Labor Party)
Fentiman(Australian Labor Party)
Furner(Australian Labor Party)
Gilbert(Australian Labor Party)
Grace(Australian Labor Party)
Harper(Australian Labor Party)
Healy(Australian Labor Party)
Hinchliffe(Australian Labor Party)
Howard(Australian Labor Party)
Jones(Australian Labor Party)
Kelly(Australian Labor Party)
King
Lauga(Australian Labor Party)
Linard(Australian Labor Party)
Lui(Australian Labor Party)
Lynham(Australian Labor Party)
Madden(Australian Labor Party)
McMahon(Australian Labor Party)
McMillan(Australian Labor Party)
Mellish(Australian Labor Party)
Miles(Australian Labor Party)
Miller(Australian Labor Party)
Mullen(Australian Labor Party)
Palaszczuk(Australian Labor Party)
Pease(Australian Labor Party)
Pegg(Australian Labor Party)
Power(Australian Labor Party)
Pugh(Australian Labor Party)
Richards(Australian Labor Party)
Russo(Australian Labor Party)
Ryan(Australian Labor Party)
Saunders(Australian Labor Party)
Scanlon(Australian Labor Party)
Stewart(Australian Labor Party)
Trad(Australian Labor Party)
Whiting(Australian Labor Party)
de Brenni(Australian Labor Party)

Noes (39)

Andrew(One Nation Party)
Batt(Liberal National Party)
Bennett(Liberal National Party)
Bleijie(Liberal National Party)
Boothman(Liberal National Party)
Boyce(Liberal National Party)
Costigan(North Queensland First)
Crandon(Liberal National Party)
Crisafulli(Liberal National Party)
Frecklington(Liberal National Party)
Hart(Liberal National Party)
Hunt
Janetzki(Liberal National Party)
Krause(Liberal National Party)
Langbroek(Liberal National Party)
Last(Liberal National Party)
Leahy(Liberal National Party)
Lister(Liberal National Party)
Mander(Liberal National Party)
McArdle(Liberal National Party)
McDonald(Liberal National Party)
Mickelberg(Liberal National Party)
Millar(Liberal National Party)
Minnikin(Liberal National Party)
Molhoek(Liberal National Party)
Nicholls(Liberal National Party)
O’Connor(Liberal National Party)
Perrett(Liberal National Party)
Powell(Liberal National Party)
Purdie(Liberal National Party)
Robinson(Liberal National Party)
Rowan(Liberal National Party)
Simpson(Liberal National Party)
Sorensen(Liberal National Party)
Stevens(Liberal National Party)
Stuckey(Liberal National Party)
Watts(Liberal National Party)
Weir(Liberal National Party)
Wilson(Liberal National Party)
Became Act 13 of 201821 June 2018
This summary was generated by AI and has not yet been reviewed by a human.

Plain English Summary

Overview

This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue of betting operators from bets made by customers in Queensland. It replaces the old point-of-supply tax system, ensuring that Queensland collects tax revenue based on where punters are located when they bet, rather than where the betting company is licensed. This brings Queensland into line with South Australia and Victoria.

Who it affects

Betting operators licensed anywhere in Australia who take bets from Queensland customers must now register with Queensland and pay the tax. Punters are not taxed directly, but may notice changes to promotions or pricing as operators absorb the 15% tax.

Key changes

  • Introduces 15% tax on betting operators' net revenue from Queensland customers, with a $300,000 annual tax-free threshold
  • Requires all Australian betting operators taking Queensland bets to register with the Commissioner of State Revenue
  • Operators must take reasonable steps to identify where customers are located when placing bets
  • Removes outdated prohibitions on interstate betting that no longer reflected reality
  • Abolishes the old point-of-supply wagering tax under the Wagering Act 1998
  • On-course bookmakers can lodge annual returns instead of monthly to reduce administrative burden

Referenced Entities

Legislation

Betting Tax Act 2018Taxation Administration Act 2001Wagering Act 1998Interactive Gambling (Player Protection) Act 1998Wagering Regulation 1999Payroll Tax Act 1971Duties Act 2001Land Tax Act 2010Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cwlth)Authorised Betting Operations Act 2000 (SA)Taxation Administration Regulation 2012

Organisations

Office of State RevenueQueensland Civil and Administrative TribunalRacing QueenslandQueensland Racing Integrity CommissionDepartment of Justice and Attorney-GeneralDepartment of Local Government, Racing and Multicultural AffairsDepartment of Premier and CabinetOffice of Regulatory PolicyOffice of Best Regulatory Practice

Roles & Offices

Commissioner of State Revenue

Industries

wageringbetting operatorstotalisator operatorsbetting exchangeson-course bookmakersracing industrysports betting

Source Documents