Requirements of betting operators who use or publish WA race fields as part of their wagering operations.
The Racing Bets Levy scheme operates in accordance with the Betting Control Act 1954 and the Racing Bets Levy Act 2009. . Section 27F of the Act provides that a domestic betting operator is authorised to publish Western Australian race fields, subject to the requirement that it must, within the period prescribed in the Betting Control Regulations 1978 (the regulations):
Section 27D(2A)(b) of the Act requires offshore betting operators to seek approval from the Gaming and Wagering Commission (the commission) in order to use/publish WA race fields. The application form can be downloaded or is available from the department.
All levy monies received by the commission are held in the Racing Bets Levy account. Other than an administration fee, all funds are distributed back to Western Australian racing clubs registered with Racing and Wagering Western Australia (RWWA).
An offshore betting operator is a person who is authorised under the law of a jurisdiction outside Australia to engage in or conduct the business of betting on events.
The racing bets levy regime commenced on 1 September 2008. The current levy regime, which came into effect from 1 August 2018, is a differential racing bets levy structure in which a base rate levy of 1% is charged for all turnover up to and including $3,000,000. Thereafter, standard race meeting and premium race meeting levy rates apply as follows:
Premium race meetings are defined in the regulations on the basis of the value of stake money on offer, as follows:
Wagering operators who generate turnover of less than $1000 in any month must lodge a return but are exempt from paying any levy in that month.
Turnover is defined under section 14A(1) of the Act as:
A bet back is defined in section 14A(1) of the Act as:
“bet back means a bet placed with a domestic betting operator, or the operator of a betting exchange, if the bet is placed:
In addition to the levy, under section 27D(4A) of the Act, betting operators must supply ‘prescribed information’ on betting transactions conducted on WA races to the commission. Regulations 103 and 106 of the regulations define prescribed information as information in documents, records or accounts relating to racing bets placed with or placed or accepted through, a betting operator.
Under regulations 104-108, betting operators must comply with the Chief Steward of RWWA and authorised officers of the commission by allowing them to:
Section 27E(3) of the Act requires that the information be provided to RWWA in a summary or statistical format and that it does not directly associate the betting operator with the data.
All betting operators who publish/use WA races must lodge a monthly race fields return and pay the racing bets levy within 14 days of the end of each month. The return must be completed in a form approved by the commission under section 14A(2)(a) of the Act. The return can be submitted via the online system (see Racing Bets Levy lodgement guide) or on a manual form available from the department.
The information required in the return includes:
Once the levy is calculated, payment can be
made using the following online methods: BPay, Electronic Funds Transfer (EFT)
or credit/debit card.
The annual racing calendar is periodically updated by RWWA. Please check on a regular basis to ensure you have the latest version of the calendar.
Regulation 110 of the regulations requires that an annual, audited return completed independently by a qualified auditor1, covering the previous race year (1 August to 31 July) be submitted to the commission by 30 August each year.
This return must specify the total amount:
Betting operators may be granted an exemption from this requirement if the total turnover for WA races is less than $50,000 per annum. Betting operators seeking an exemption must write to the commission and demonstrate that the total amount of turnover on WA races for the year is, or will be below the threshold value.
To ensure timely consideration and approval of exemption requests before 30 August, they should be submitted before 31 July each year.
Requests received after 30 August cannot be approved.
Exemptions must be sought on an annual basis.
Strategic Regulation BranchRegulatory Services Division
Department of Local Government, Sport and Cultural Industries Gordon Stephenson House Level 2 140 William Street Perth WA 6000
Email firstname.lastname@example.orgTelephone 61 8 6551 4888
Gaming and Wagering CommissionPO Box 8349 Perth Business Centre WA 6849
Do not submit enquiries with this form.