Racing Bets Levy lodgement

How to lodge your Racing Bets Levy.

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The racing bets levy scheme is achieved through the Betting Control Act 1954 and the Racing Bets Levy Act 2009. Betting operators who engage in or conduct betting on Western Australian races are authorised to publish/use Western Australian race fields, subject to:

  • Payment of a racing bets levy to the Gaming and Wagering Commission (‘the Commission’); and
  • Betting operators complying with prescribed information requirements in relation to matters concerning the integrity and reputation of the racing industry.

Racing Bets Levy rates

  • For turnover up to and including $3 million: 1% of turnover;

After reaching the threshold, the following rates apply:

  • Pari-mutuel bets placed on standard race meetings 1.5% of turnover.
  • Pari-mutuel bets placed on premium race meetings 2.5% of turnover.
  • Betting exchange bets placed on standard race meetings 1.5% of turnover.
  • Betting exchange bets placed on premium race meetings 2.5% of turnover.
  • Non betting exchange fixed odds bets placed on standard race meetings 2% of turnover.
  • Non betting exchange fixed odds bets placed on premium race meetings 3% of turnover.

*Aggregate turnover is calculated from 1 August to 31 July each year.

Betting operators whose turnover does not reach $1000 in any month are exempted from the requirement to pay a levy for that month. However, they are still required to lodge a return for that month.

Premium race meetings

A higher racing bets levy applies across all codes to premium race meetings once a betting operator’s turnover reaches $3 million in a racing year. Premium race meetings are defined in the Regulations on the basis of the value of stake money, as follows:

  • Thoroughbred racing – any meeting containing at least one race with stake money of $100,000.
  • Harness racing – any meeting containing at least one race with stake money of $50,000.
  • Greyhound racing – any meeting containing at least one race with stake money of $30,000.

Annual return

Under regulation 110 of the Betting Control Regulations 1978, betting operators who use WA race fields as part of their betting operations, are required to submit an independently audited annual return. This return serves to verify the return information provided to the Commission on a monthly basis.

The annual return will cover the period 1 August to 31 July each year. The return must be reviewed and verified by an auditor who is independent to the betting operator (an auditor is an individual qualified to conduct an examination of the records to form an opinion about the authenticity and correctness of such record, such as an accountant).

The return must provide the following information for each month:

  • Total amount of turnover on racing bets for WA races;
  • Total gross revenue on racing bets for WA races; and
  • Total amount of racing bet levy paid.

Exemption

Betting operators may apply for an exemption to the requirement to lodge an annual return if they meet the following criteria:

  • If the total turnover for WA races is less than $50,000 per annum; and
  • If the total turnover for WA races is less than 10% of the operator’s total annual turnover.

If seeking an exemption, betting operators must provide the following details:

  • The total amount of turnover on WA races for the year;
  • The percentage of total annual turnover that applies to WA races; and
  • The reasons for the exemption request.

A form has been developed for use when lodging an annual return.

Completed forms can be posted to the department at the address below or emailed to rgl@rgl.wa.gov.au

Lodgement date

Returns must be submitted to the Commission by 30 August each year.

Submitting your application

Ensure all required documentation is attached to your application.

In person

Department of Local Government, Sport and Cultural Industries

Level 2, Gordon Stephenson House, 140 William Street Perth WA 6000

By email

Ensure all documentation is attached to your email.

rgl@dlgsc.wa.gov.au

By post

Department of Local Government, Sport and Cultural Industries

PO Box 8349
Perth Business Centre
WA 6849

Layouts for Racing Bets Levy Return upload data files

There are four layouts, one for each operator type (Bookmakers, Betting Exchanges, On Course Totalisators and Off Course Totalisators).

Types of rows

The file must be made up of three kinds of rows, (H)eader, (D)etail and (F)ooter. See the layout below for details of each kind.

Order

The (H)eader row must be the first row, followed by the (D)etail rows and then the (F)ooter as the last row. The detail rows must be ordered according to Race Club, Race Date and then Race No.

Date and code

The file must be in date order and in the following code order: Thoroughbreds (T), Greyhounds (G) and Harness(H). Files that are not in this order will not upload.

Separation of columns

Columns (fields) must be comma separated (CSV). Note that creating the files in a spreadsheet program and saving as CSV is fine. It may create extra commas at the end of the header and footer rows but our upload facility will correct that.

File name

Please ensure that the file to be uploaded is named as follows: Racing Bets Levy Return <month>.csv (where <month> is the applicable month the return applies to -YYYYMM format)

Sample: Racing Bets Levy Return 201812.csv

Tips for creating these files

If you are creating them in a spreadsheet program, you can set up formulas to calculate the correct numbers. When you save the files as .csv, the formulas are removed and the value remains.

If you enter Nov09 or 11/2009 or Nov/09 in Microsoft Excel, it will convert that to Nov-09 which is a valid format for submission.If you enter Nov/09 or Nov-09 in Google Docs, it will format it incorrectly. Use Nov09 or 11/2009.

Page reviewed 30 July 2019