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Slot machine terminology, characteristics and regulations vary around the world.

• 1Slot machines by country
  • 1.4United Kingdom
  • 1.5United States
    • 1.5.2Slot machine classes

Beverages that are sold through a vending machine are taxable (See GST/HST Info Sheet (GI-022), Application of the GST/HST to Sales of Water, for information on the application of the GST/HST to sales of water through a vending machine). If the beverage is supplied through a vending machine for a single coin of 25 cents or less, the GST/HST is. A good many skillful poker players have a variety they like best due to the fact that they win more often than not. In a meeting led by Hasina, Chowdhury was stripped of his post while a criminal investigation continues. Keith Yandle is gst payable on poker machine revenue took the shot. QB 14/13: Goods and Services Tax - Lotteries, raffles, sweepstakes and prize competitions. QB 14/13 explains the GST rules for conducting a raffle, lottery, sweepstake or prize competition.

Coin-Operated Devices (GST 300-6-10) Coin-Operated Devices (GST 300-6-10). You may wish to refer to the Act or appropriate Regulation or contact any Revenue Canada Excise/GST office for additional information. For payment of the Goods and Services Tax (GST) where supplies are made through coin- operated devices, such as vending machines. The hotel rooms are long gone, there is no kitchen and the front bar shuts by 10pm on a Saturday, earlier most other nights. The bulk of its floorspace is given over to a gaming room, which hosts 30 poker machines. It is open 8am to 4am, seven days a week.

Slot machines by country[edit]

Australia[edit]

In Australia 'poker machines' or 'pokies' are officially termed gaming machines. Australian-style gaming machines frequently use video displays to simulate physical reels, usually five. These machines have additional bonusing and second-screen features such as free games and bonus levels. They also allow for multiple lines (up to 200) or multiple ways (up to 3,125) to be played.

On multiway games, players play the entire position of each reel instead of fixed lines or patterns. For instance, if a player plays 1 reel on a 243 way game, they receive three symbols in the first reel which pay anywhere in the three positions, while all other reels pay in the centre only, with unused areas darkened. On the other end of the scale, if the player plays 5 reels, symbols can appear anywhere in the window and will pay as long as there is one in each reel. Most games however still require the symbols appearing left to right, sometimes this even includes scatters. Scatter symbols still pay the same as per conventional games, multiplying their pay amount by the total bet and the number of ways/reels played. Other multiway games give you even more ways by using a 4x5 or 5x5 pattern, where there are up to 5 symbols in each reel, allowing for up to 1,024 and 3,125 ways to win respectively. Aristocrat calls these games Xtra Reel Power and Super Reel Power respectively. These games typically cost more than their 243 way Reel Power counterparts. Recently, IGT has also started to manufacture multiway games. Gaming machine manufacturer Konami Australia also made an alternative way of gaming by using patterns, where symbols pay adjacent to one another. Most of these games have a hexagonal reel formation, and much like multiway games, any patterns not played are darkened out of use. On both systems, scatter symbols still pay in the darkened areas just like standard machines where scatters don't have to appear on a payline.

The laws regulating the use of gaming machines in Australia are a matter for state governments, and as such they vary between States.

Gaming machines are found in casinos (approximately one in each major city) as well as pubs and clubs in some states (usually sports, social, or RSL clubs). The first Australian state to legalize this style of gambling was New South Wales in 1956 when they were made legal in all registered clubs in the state. There are suggestions that the proliferation of poker machines has led to increased levels of problem gambling; however, the precise nature of this link is still open to research.^[1]

In 1999 the Australian Productivity Commission reported that Australia had nearly 180,000 poker machines, more than half of which were in New South Wales. This figure represented 2.6% of all the gambling machines in the world,^[1] and on a per capita basis, Australia had roughly five times asmany gaming machines as the United States. Revenue from gaming machines in pubs and clubs accounts for more than half of the $4 billion in gambling revenue collected by state governments in fiscal year 2002 – 03^[2]

In Queensland, gaming machines in pubs and clubs must provide a return rate of 85% while machines located in casinos must provide a return rate of 90%.^[3] Most other states have similar provisions.

In Victoria, gaming machines must provide a minimum return rate of 85% (including jackpot contribution), including machines in Crown Casino. As of December 1, 2007, all gaming machines with support for $100 notes were banned due to an amendment to the gaming laws; all gaming machines made since 2003 comply with this rule. This new law also banned machines which would automatically play with the button held. One exception to these laws exists in Crown Casino, any player with a VIP loyalty card can still insert $100 notes and use the autoplay feature, whereby the machine will continue to play without player intervention until credit is exhausted or the player intervenes. All gaming machines in Victoria have an information screen accessible to the user by pressing the 'i key' button, showing the game rules, paytable, return to player percentage, and the top and bottom five combinations, with the odds shown. These combinations are stated to be played on a minimum bet (usually 1 credit per line, with 1 line or reel played), excluding feature wins.

Western Australia only permits the use of particular forms of gaming machine in Burswood Casino, and no gaming machines may be used elsewhere. This policy (the most restrictive in Australia) had a long historical basis, and was reaffirmed by the 1974 Royal Commission into Gambling:

Japan[edit]

Japanese slot machines, known as pachisuro or pachislo (portmanteaus of the words 'pachinko' and 'slot machine'), are a descendant of the traditional Japanese pachinko game. Slot machines are a fairly new phenomenon and they can be found in mostly in pachinko parlors and the adult sections of amusement arcades, known as game centers.

The machines are regulated with integrated circuits, and have six different levels changing the odds of a 777. The levels provide a rough outcome of between 90% to an astonishing 160% (200% if using skills). Indeed, the Japanese slot machines are 'beatable'. The parlor operators naturally set most of the machines to collect money, but intentionally place a few paying machines on the floor so that there will be at least someone winning, encouraging players on the losing machines to keep gambling, using the psychology of the gambler's fallacy.^{[citation needed]}

Despite the many varieties of the machines, there are certain rules and regulations put forward by the 'Security Electronics and Communication Technology Association', an affiliate of the National Police Agency. For example, there must be three reels. Also, all reels must be accompanied by buttons which stop these reels, the reels may not spin faster than 80 revolutions per minute, and the reels must stop within 0.19 seconds of the button press. In practice, this translates to 'the machines can't let the reels slip more than 4 symbols'. Other rules include the following: no more than 15 coins can be paid out per play, credit meter can't go higher than 50, 3 coin maximum bet, etc.^{[citation needed]}

Although a 15 coin payout may seem ridiculously low, the regulations allow 'Big Bonus' (~400–711 coins) and 'Regular Bonus' modes (~110 coins) where these 15 coin payouts occur nearly continuously until the bonus mode is finished. While the machine is in bonus mode, the player is entertained with special winning scenes on the LCD display, and energizing music is heard, payout after payout.

Three other unique features of Pachisuro machines are 'Stock', 'Renchan', and tenjō (天井). On many machines, when enough money to afford a bonus is taken in, the bonus is not immediately awarded. Typically the game merely stops making the reels slip off the bonus symbols for a few games. If the player fails to hit the bonus during these 'standby games', it is added to the 'Stock' for later collection. Many current games, after finishing a bonus round, set the probability to release additional stock (gained from earlier players failing to get a bonus last time the machine stopped making the reels slip for a bit) very high for the first few games. As a result, a lucky player may get to play several bonus rounds in a row (a 'Renchan'), making payouts of 5,000 or even 10,000 coins possible. The lure of 'Stock' waiting in the machine, and the possibility of 'Renchan' tease the gambler to keep feeding the machine. To tease him further, there is a tenjō (ceiling), a maximum limit on the number of games between 'Stock' release. For example, if the tenjō is 1,500, and the number of games played since the last bonus is 1,490, the player is guaranteed to release a bonus within just 10 games.

Because of the 'Stock', 'Renchan', and tenjō systems, it is possible to make money by simply playing machines on which someone has just lost a huge amount of money. This is called being a 'hyena'. They are easy to recognize, roaming the aisles for a 'Kamo' ( 'sucker' in English) to leave his machine.

In short, the regulations allowing 'Stock', 'Renchan', and tenjō transformed the Pachisuro from a low-stakes form of entertainment just a few years back to hardcore gambling. Many people may be gambling more than they can afford, and the big payouts also lure unsavory 'hyena' types into the gambling halls.

To address these social issues, a new regulation (Version 5.0) was adopted in 2006 which caps the maximum amount of 'stock' a machine can hold to around 2,000–3,000 coins' worth of bonus games. Moreover, all Pachisuro machines must be re-evaluated for regulation compliance every three years. Version 4.0 came out in 2004, so that means all those machines with the up to 10,000 coin payouts will be removed from service by 2007. Only time will tell how these changes will affect the Japanese Pachisuro industry.

New Zealand[edit]

Slot machines, commonly called 'pokies', were introduced into New Zealand in 1991. A 2009 study linked the prevalence of slot machines with high crime levels.^[4]

United Kingdom[edit]

The provision of slot machines is covered by the Gambling Act 2005. This superseded the Gaming Act 1968.^[5]

Slot machines in the UK are categorised by definitions produced by the Gambling Commission as part of the legislation brought in with the Gambling Act of 2005.

Casinos built under the provisions of the 1968 Act are allowed to house up to twenty machines categories B to D or any number of C or D machines instead. As defined by the 2005 Act, large casinos will have a maximum of one hundred and fifty machines of any combination of machines in categories B to D, within the total limit of one hundred and fifty (subject to machine to table ratio of 5:1) and small casinos will have a maximum of eighty machines of any combination of machines in categories B to D, within the total limit of eighty (subject to machine to table ratio of 2:1).

Category A[edit]

Category A games were defined in preparation for the planned 'Super Casinos'. Despite a lengthy bidding process, with Manchester being chosen as the single planned location, the development was cancelled soon after Gordon Brown became Prime Minister of the United Kingdom. As a result, there are no lawful Category A games in the UK.

Category B[edit]

Category B games are divided into subcategories. However, the differences between B1, B3 and B4 games are mainly the stake and prizes as defined in the above table. Category B2 games – Fixed odds betting terminals (FOBTs) – have quite different stake and prize rules. FOBTs are mainly found in licensed betting shops, or bookmakers, in the form of electronic roulette.

The games are based on a random number generator (e.g. through the application of the uncertainty principle) and thus the probability of getting the jackpot in each game is independent of any other game, and these probabilities are all equal. If a pseudorandom number generator is used instead of one that is truly random, the probabilities are not truly independent, since each pseudorandom number is determined at least in part by the one generated before it.

Category C[edit]

Category C games are often referred to as fruit machines, one-armed bandits and AWP (amusement with prize). Fruit machines are commonly found in pubs, clubs, and arcades. Machines commonly have three reels, but can be found with four or five reels with around sixteen to twenty-four symbols printed around them. The reels are spun each play, and if certain combinations of symbols appear then winnings are paid by the machine, or a subgame is played. These games often have many extra features, trails and subgames with opportunities to win money; usually more than can be won from just the payouts on the reel combinations.

Fruit machines in the UK almost universally have the following features, generally selected at random using a pseudorandom number generator:

• A player (known in the industry as a punter) may be given the opportunity to hold one or more reels before spinning, meaning that the reel will not be spun at the next play, but will instead retain its setting at the previous spin. This can sometimes increase the chance of winning, especially if two or more reels are held.
• A player may also be given a number of nudges following a spin (or, in some machines, as a result in a subgame). A nudge is a single step rotation of a reel of the player's choice (although the machine may not allow all reels to be nudged for a particular play).
• Cheats can also be made available on the internet or through emailed newsletters for subscribers. These cheats give the player the impression of an advantage, whereas in reality the payout percentage remains exactly the same. The most widely used cheat is known as Hold after a nudge and increases the chance that the player will win following an unsuccessful nudge. The cheats give the player an incentive to play the latest games.^{[citation needed]}

It is known for machines to pay out multiple jackpots, one after the other (this is known as a streak or rave) but each jackpot requires a new game to be played so as not to violate the law about the maximum payout on a single play. The minimum payout percentage is 70%, with pubs often setting the payout at around 78%.

These machines also operate differently from truly random slot machines. The latter are programmed to pay a percentage over the long run. Fruit machines in the UK are usually based on a compensated mathematical model, which means that a machine that has paid out above its target percentage is less likely to pay out than were it to have paid out below that percentage.

United States[edit]

In the United States, the public and private availability of slot machines is highly regulated by state governments. Many states have established gaming control boards to regulate the possession and use of slot machines. Nevada is the only state that has no significant restrictions against slot machines both for public and private use. In New Jersey, slot machines are only allowed in hotel casinos operated in Atlantic City. Several states (Illinois, Indiana, Iowa, Louisiana and Missouri) allow slot machines (as well as any casino-style gambling) only on licensed riverboats or permanently anchored barges. Since Hurricane Katrina, Mississippi has removed the requirement that casinos on the Gulf Coast operate on barges and now allows them on land along the shoreline. Delaware allows slot machines at three horse tracks; they are regulated by the state lottery commission. For a list of state-by-state regulations on private slot machine ownership, see U.S. state slot machine ownership regulations.

Indian casinos[edit]

Indian casinos located in reservations are not permitted to have slot machines unless the tribe first reaches a pact with the state in which it is located (per Indian Gaming Regulatory Act). Typically, a pact entitles the state to receive a fraction of the gross revenue from slot machines.

Slot machine classes[edit]

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The following statements are generalities, not actual laws for every jurisdiction. These classifications may vary from state to state. 15 U.S.C. 1171 et seq. governs gambling machines or 'slot' machines. This provision is known as the Johnson Act.

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Some states have restrictions on the type (called 'class') of slot machines that can be used in a casino or other gaming area. 'Class III' (or 'traditional') slot machines operate independently from a centralized computer system and a player's chance of winning any payout is the same with every play. Class III slot machines are most often seen in Nevada or Atlantic City and are sometimes referred to as 'Vegas-style slots'.

'Class II' slot machines (also known as 'video lottery terminals' or 'VLTs') are connected to a centralized computer system that determines the outcome of each wager. In this way, Class II slot machines mimic scratch-off lottery tickets in that each machine has an equal chance of winning a series of limited prizes. Either class of slot machines may or may not have a player skill element.

In general a game must have all characteristics of a Class II game to be a Class II game. Any characteristic of a Class III game makes it a Class III game. The casino pays a fee to the state for each Class III game and can only purchase so many Class III licenses. There is no such restriction for Class II games. Class II games are not so tightly regulated by the state.

Class II game characteristics[edit]

1. The player is playing against other players and competing for a common prize.
2. There is not necessarily a winner in each game. The game continues until there is a winner.
3. In a given set there are a certain number of wins and losses. Once a certain combination has occurred it cannot occur again until a new batch is initiated. This is most obvious in scratch-card games using cards that come in packs. Once a card has been pulled from a pack, the combinations on that card cannot occur again until a new pack of cards is installed. One game is dependent on previous games.
4. The player must be an active participant. They must recognize events as they occur and must recognize when they have won and announce their winning. Bingo is an excellent example here.
5. All players play from the same set of numbers as the numbers are announced.

Class III game characteristics[edit]

1. The player is playing against the house.
2. Each game is independent of previous games. Any possible outcome can occur in any game.
3. Wins are announced automatically.

Slot clubs[edit]

Many American casinos offer free memberships in 'slot clubs', which return a fraction of the amount of money that is bet in the form of comps (complimentary food, drinks, hotel rooms, or merchandise), or sometimes as cash or a promise to pay cash at a later date. These clubs require that players use cards that are inserted into the slot machines, to allow the casinos to track the players' 'action' (how much each player bets and for how long), which is often used to establish levels of play that may make players eligible for additional comps. Comps or 'cash back' from these clubs can make significant differences in the maximum theoretical returns when playing over long periods.

See also[edit]

References[edit]

1. ^ ^abProductivity Commission 1999, 'Australia's Gambling Industries, Report No. 10, 'The link between accessibility and problems''(PDF).(1.56 MB) AusInfo, Canberra.
2. ^
3. ^Productivity Commission 1999, 'Australia's Gambling Industries, Report No. 10, Vol. 2, 'Regulatory arrangements for major forms of gambling''(PDF).(2.12 MB) AusInfo, Canberra.
4. ^M.Bellringer et al. (2009),'Problem gambling– Formative investigation of the links between gambling (including problem gambling) and crime in New Zealand'(PDF).(596 KB) Auckland:AUT.
5. ^'Gaming Act 2005'. The Stationery Office. 2005. Retrieved 2 November 2009.

External links[edit]

Gambling is an activity undertaken by many Australians. Over 80% of Australian adults engage in gambling of some kind, which is the highest rate of gambling in the world.^[1] This number includes some 4% of the adult population who play the pokies once a week, accounting for some 62% of locals’ annual gambling spend.^[2]

Gambling is a significant public health issue, with around 80,000 to 160,000 (or 0.5 - 1.0%) of Australian adults experiencing significant problems from gambling and a further 250,000 to 350,000 (or 1.4 - 2.1% of adults) experiencing moderate risks that may make them vulnerable to problem gambling.^[3]

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• 2New South Wales

Revenue[edit]

In 2015-16, gambling revenue made up 7.7% of state and territory taxation revenue. The rate was lowest in Western Australia (2.5%) and highest in the Northern Territory (12.0%). Gambling revenue made up 2.5% of total state revenue when other revenue sources were taken into account. The rate was lowest in WA (0.9%) and highest in Victoria (3.2%). Gambling revenue as a portion of state taxation revenue has fallen for all states and territories between 2006–07 and 2015-16.^[4]

Total Australian gambling revenue in 2008-09 was just over $19 billion and the share of household consumption was 3.1%^[3]

New South Wales[edit]

New South Wales has a long history of gambling; Australia's first official horse racing meeting occurred in 1810 at Hyde Park in Sydney; the first official Australian lottery occurred in 1881 at the Sydney Cup; and registered clubs operated the first legal poker machines in Australia from 1956.^[5]

Approximately 95,800 of 'pokies' are in NSW, a state total beaten only by Nevada, which operated 181,109 gambling machines in 2014.^[6]

Between 1 December 2017 to 31 May 2018 NSW Clubs made a net profit of $1,945,161,625 and hotels made a net profit of $1,169,040,731 from pokies alone.^[7]

Fairfield[edit]

Fairfield had the highest poker machine revenue in the state for 2013, generating $298 million in clubs and $93 million in pubs, from the start of the year to August.^[8] This figure is $123 million greater than the combined total of profits generated from poker machines in the City of Sydney.^[8]

Hunter Region[edit]

From January to March 2013 poker machines in the Hunter region had a turn over of $4.5 billion, showing an increase of $500 million since 2010.^[9] Daily figures show a spend of $12.5 million, working out to be $8682 per minute.^[9] The Office of Liquor Gaming and Racing found that Newcastle was the Hunter Regions most profitable location with the 3206 poker machines averaging $44,963 each.^[9]The top five most profitable clubs for gaming revenue in the Hunter region in 2010 were:^[10]

• 1. Western Suburbs Leagues Club (Wests), New Lambton
• 2. Wests (formerly Club Phoenix), Mayfield
• 3. Wallsend RSL & Community Club, Wallsend
• 4. Belmont 16 Foot Sailing Club, Belmont
• 5. Cardiff Panthers, Cardiff

The top five most profitable hotels for gaming revenue in the Hunter region in 2010 were.^[10]

• 1. The George Tavern, East Maitland
• 2. Bay Hotel Motel, Bonnells Bay
• 3. Hotel Jesmond, Jesmond
• 4. The Lake Macquarie Tavern, Mount Hutton
• 5. Warners Bay Hotel, Warners Bay

Central Coast Region[edit]

According to the latest figures from Liquor and Gaming NSW there are 4,046 poker machines in 39 clubs on the Central Coast, and 626 poker machines in 29 hotels; making a total of 4,672 poker machines on the Central Coast. That means 2.37% of the total number of poker machines in Australia are on the NSW Central Coast.^[11]

Gosford has approximately 1928 pokies, spread across 37 venues. That is the equivalent of one poker machine for every 71 adults. In 2010-11, venues in Gosford made approximately $95,865,000 in profit from pokies. That equates to $700 for each adult member of Gosford's population.^[12]

Wyong has approximately 2608 pokies, spread across 35 venues. That is the equivalent of one poker machine for every 47 adults. In 2010-11, venues in Wyong made approximately $123,159,000 in profit from pokies. That equates to $1,000 for each adult member of Wyong's population.^[12]

The Central Coast has a higher prevalence of problem gambling than the NSW average. Young men between the ages of 18-24 living on the Central Coast are the biggest players of poker machines in NSW and are the highest risk group for problem gambling.^[13]

In 2008 Central Coast Gambling Help carried out a survey of 200 young people aged from 13-24 and found:

• 96% of people from 18-24 had gambled for money or possessions
• 62% of those under 14 years old and 77% of those aged up to 17 had gambled for money or items, including mobile phones and MP3 players
• 25.5% of 14- to 17-year-olds and 55% of 18- to 24-year-olds had lost more than they had intended
• and 6% under 18 had played a poker machine^[14]

Regulatory authorities[edit]

Since the introduction of new gambling services, including online gambling, the Commonwealth has taken a more active role in the regulation of gambling, but the Australian gambling industry is also regulated by State and Territory authorities:^[15]

• Australian Capital Territory - ACT Gambling and Racing Commission
• New South Wales - New South Wales Office of Liquor, Gaming and Racing
• Northern Territory - Licensing Commission
• Queensland - Office of Liquor and Gaming Regulation
• South Australia - Independent Gambling Authority
• Tasmania - Tasmanian Gaming Commission
• Victoria - Victorian Commission for Gambling and Liquor Regulation
• Western Australia - Department of Racing, Gaming and Liquor

Key Legislation[edit]

Traditionally gambling has been legislated at a state and territory level rather than by the Commonwealth:^[16]

• Australian Capital Territory
  • Betting (ACTTAB Limited) Act 1964
  • Casino Control Act 2006
  • Gaming Machine Act 2004
  • Interactive Gambling Act 1998
  • Lotteries Act 1964
  • Pool Betting Act 1964
  • Race and Sports Bookmaking Act 2001
  • Racing Act 1999
  • Unlawful Gambling
• New South Wales
  • Betting Tax Act 2001
  • Casino Control Act 1992
  • Charitable Fundraising Act 1991
  • Gambling (Two-Up) Act 1998
  • Gaming and Liquor Administration Act 2007
  • Gaming Machines Act 2001
  • Gaming Machines Tax Act 2001
  • Liquor Act 2007
  • Lotteries and Art Unions Act 1901
  • Public Lotteries Act 1996
  • Racing Administration Act 1998
  • Registered Clubs Act 1976
  • Totalizator Act 1997
  • Unlawful Gambling Act 1998.
• Northern Territory
  • Gaming Control Act 2005;
  • Gaming Machine Act 2005;
  • Northern Territory Licensing Commission Act 2001;
  • Racing and Betting Act 2004;
  • Soccer Football Pools Act 2004;
  • Totalisator Licensing and Regulation Act 2004; and
  • Unlawful Betting Act 2004.
• Queensland
  • Brisbane Casino Agreement Act 1992
  • Breakwater Island Casino Agreement Act 1984
  • Cairns Casino Agreement Act 1993
  • Casino Control Act 1982
  • Charitable and Non-Profit Gaming Act 1999
  • Gaming Machine Act 1991
  • Interactive Gambling (Player Protection) Act 1998
  • Jupiters Casino Agreement Act 1983
  • Keno Act 1996
  • Lotteries Act 1997
  • Wagering Act 1998.
• South Australia
  • Authorised Betting Operations Act 2000
  • Casino Act 1997
  • Gaming Machines Act 1992
  • Lottery and Gaming Act 1936
  • State Lotteries Act 1966
• Tasmania
  • Gaming Control Act 1993
  • TT-Line Gaming Act 1993
• Victoria
  • Casino control Act
  • Casino (Management Agreement) Act 1993
  • Gambling Regulation Act 2003.
• Western Australia
  • Betting Control Act 1954
  • Bookmakers Betting Levy Act 1954
  • Casino (Burswood Island) Agreement Act 1985
  • Casino Control Act 1984
  • Gaming and Betting (Contracts and Securities) Act 1985
  • Gaming and Wagering Commission Act 1987
  • Gaming and Wagering Commission (Continuing Lotteries Levy) Act 2000
  • Racing and Wagering Western Australia Act 2003
  • Racing and Wagering Western Australia Tax Act 2003
  • Racing Restriction Act 2003
  • Racing Bets Levy Act 2009

Online gambling[edit]

The Interactive Gambling Act (2001) was passed by the Australian Commonwealth Parliament on 28 June 2001.^[17] It received assent on 11 July 2001^[18]

The Act is targeted at online gambling operators, making it an offense for them to offer ‘real-money’ online interactive gambling to residents of Australia. It also makes it illegal for online gambling operators to advertise ‘real-money’ interactive gambling services (such as online poker and casino) to Australian citizens.^[17]That being said, the amount spent on online gaming by Australians reached some $800 million by 2010, according to the official 2010 Productivity Report of the Australian Government.^[2]

Accessing and using the interactive gambling services is not an offence. It is also allowed to companies based in Australia to offer their gambling services to gamblers located outside Australia with the exception of those countries that were called 'designated countries'.^[19]

Taxation laws on gambling in Australia[edit]

Gamblers' winnings in Australia are not taxed^{[citation needed]}. There are 3 main reasons for that:

• Gambling is not considered a profession, it's treated as a hobby or recreational activity.
• The Australian government views gains from gambling activities not as income, but as a result of good luck. Even if someone wins big, they also lose a lot in other gambling sessions.
• The government taxes gambling operators instead.^[20]

Taxation of gambling operators in Australia differs from state to state and different gambling services are taxed in a different way. There are taxes on the turnover, on player loss and net profit. As gambling operators need to obtain a license to offer their services, certain fees must also be paid at this stage of gambling business development.^[21]

Is There Gst On Poker Machine Revenue Code

The use of different tax rates and tax bases makes it difficult to compare taxes across states. For example, the ACT's keno tax rate of 2.53% of turnover is equivalent to a tax rate on gross profits of 10.12%.^[22]

Is There Gst On Poker Machine Revenue Online

Tax rates (2015–16)^[23]

See also[edit]

References[edit]

1. ^Bryant, Nick 'Australia in thrall of gambling mania', BBC, 30 January 2007
2. ^ ^abAustralian Gambling Habits
3. ^ ^abProductivity, Commission. 'Productivity Commission Inquiry Report'. pc.gov.au/. Australian Government. Retrieved 22 January 2015.
4. ^Fourth social and economic impact study of gambling in Tasmania (2017), Volume 1: Industry trends and impacts(PDF). ACIL Allen Consulting. pp. 57–60. Retrieved 17 January 2018.
5. ^Australian Institute of Gambling Research. 'Australian Gambling Comparative History and Analysis'(PDF). www.vcgr.vic.gov.au. Victorian Casino and Gaming Authority. Retrieved 29 January 2015.
6. ^Ziolkowski, S. 'The World Count of Gaming Machines 2013'(PDF). www.gamingta.com. The Gaming Technologies Association. Retrieved 29 January 2015.
7. ^McNally, Caroline. 'Gambling in Australia'. problemgambling.net.au. Central Coast Gambling Help.
8. ^ ^abNeedham, Kristy. 'Punters in west pile money in pokies', 'The Sydney Morning Herald', Australia, 23 March 2014. Retrieved on 10 September 2014.
9. ^ ^abcPage, Donna. 'Hunter punters blow $8682 a minute on pokies', 'Newcastle Herald', Australia, 4 October 2013. Retrieved on 9 September 2014.
10. ^ ^abPage, Donna.'How the Hunter gambled $4bn', 'Newcastle Herald', Australia, 26 July 2010. Retrieved on 9 September 2014.
11. ^Office of Liquor and gambin NSW 2018 https://www.liquorandgaming.nsw.gov.au/resources/gaming-machine-data
12. ^ ^abMarkham, Francis. 'Who wins big from gambling in Australia'. theconversation.com. The Conversation. Retrieved 29 January 2015.
13. ^ACNielsen. 'Prevalence of Gambling and Problem Gambling in NSW – A Community Survey 2006'. www.olgr.nsw.gov.au. NSW Office of Liquor, Gaming and Racing. Retrieved 29 January 2015.
14. ^McNally, Caroline. 'Gambling in Australia'. problemgambling.net.au. Central Coast Gambling Help. Retrieved 29 January 2015.
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17. ^ ^abInteractive Gambling Act Receives Assent
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21. ^ ^ab'Australian Gaming Council: Gamblng Taxes'(PDF). Archived from the original(PDF) on 22 March 2012. Retrieved 3 November 2011.
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