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Western Australian Race Fields Frequently Asked Questions


When do I need to submit a return?

A 'WA Race Fields Return Form', completed electronically or manually must be submitted to the Gaming and Wagering Commission within 14 days of the end of each calendar month. An annual audited return for the period 1 August-31 July must be submitted by 30 August each year.

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How much do I pay for the racing bets levy?

1% of turnover up to and including $3 million. Once the threshold has been reached the following rates apply:

  • Pari-mutuel bets placed on standard race meetings levied at 2% of turnover
  • Pari-mutuel bets placed on premium race meetings levied at 2.5% of turnover
  • Betting exchange bets placed on standard race meetings levied at 1.5% of turnover
  • Betting exchange bets placed on premium race meetings levied at 2.5% of turnover
  • Fixed odds bets placed on standard race meetings levied at the greater of 1.5% of turnover or 13.6% of gross revenue
  • Fixed odds bets placed on premium race meetings levied at the greater of 2.5% of turnover or 22.7% of gross revenue

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How is the levy calculated?

The levy is payable monthly although the calculations are conducted for each race meeting and added together to arrive at the monthly total. The levy will be calculated in date order and in the following code order – Thoroughbreds (T), Harness (H) and Greyhounds (G)

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What is a premium race meeting?

From 1 August 2018, the regulations have defined a premium race meeting to mean a race meeting that includes at least one race in respect of which the total amount of stakes paid (excluding trophies) is at least as follows-

  1. in the case of a thoroughbred race meeting: $100,000
  2. in the case of a harness race meeting: $30,000
  3. in the case of a greyhound race meeting: $30,000
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Can you explain how the threshold operates?

A threshold of $3 million applies for each racing year (1 August to 31 July) and all wagering operators will pay a flat rate of levy of 1% of turnover until this threshold is reached. Thereafter wagering operators will pay at the rates set out above.  The threshold re-sets on 1 August each year.

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How will I know when the threshold has been reached?

The Department’s electronic racing bets levy system will track a betting operator’s aggregate turnover from race meeting to race meeting and apply the appropriate rate of levy. The system precludes a return from being lodged if a previous month’s return has not been submitted. If a betting operator has not fielded in any month, a “nil” return is required.

If the threshold is reached during the course of a race meeting the lower rate will apply for that entire meeting and the higher rates will apply for all subsequent meetings.

The RBL system will allow a wagering operator to check the levy calculations for all race meetings on which bets have been taken.

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Are there any circumstances where an operator is exempted from paying the levy?

If an operator’s turnover does not reach at least $1000 in any month, they are is exempted from paying a levy in that month. However, a return must still be lodged.

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How will I know when the threshold has been reached?

The Department’s electronic racing bets levy system will track a betting operator’s aggregate turnover from month to month in each racing year and apply the appropriate levy. It is important that betting operators lodge their returns on time and in consecutive order.

The system has been modified to preclude a return from being lodged if a previous month’s return has not been submitted. If a betting operator has not fielded in any month, a "nil" return is required.

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Are there any circumstances where I am exempted from paying the levy?

If turnover does not reach at least $1,000 in any month, you are exempted from paying the levy in that month. However, a return must still be lodged.

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Why do I need to submit an annual return as well as the monthly returns?

An audited annual return is required in order to support the information contained in the monthly returns.

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Is GST payable?

Yes, GST is applicable to betting operations operating from an Australian jurisdiction because the levy is a fee for a product/service.

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How do I lodge my return?

Lodgement of returns electronically is the fastest and easiest way to submit your return. If you do not have access to the internet, a manual form can be requested by calling the department on 08 6551 4888.

Completed forms can be posted, faxed, emailed or lodged in person at the department (see details below).

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How can I pay the levy?

If paying in person, cash, cheque, money order or credit/debit card used at the Department.

If paying online, credit/debit card or BPAY can be used.

If posting, faxing or emailing the return, a cheque, money order or debit/credit card details can be sent.

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Is there a minimum turnover threshold that must be reached before the levy becomes payable?

Yes, levy is only payable if turnover reaches or exceeds $1,000 in any given month. Below this amount no levy is payable in that month. However, a return must still be lodged irrespective of whether a levy is payable.

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What are the prescribed information requirements?

Prescribed information includes information contained in documents, records or accounts relating to racing bets placed with or placed or accepted through a betting operator.

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What legislation governs the prescribed information requirements?

The Betting Control Act 1954 and the Betting Control Regulations 1978 govern this requirement and are available to download from the State Law Publisher’s website.

Do bet backs need to be included in my turnover figures?

Yes, bet backs received from another bookmaker are considered part of your turnover.

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Do I need permission to use WA race fields?

If you are a betting operator licensed in Australia, you do not need permission to use WA race fields. However, if you are an offshore betting operator, you must apply to the Gaming and Wagering Commission for permission to use/publish WA race fields.

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Last updated: 02/08/2018 17:18:27 PM

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