Australia
Australia's federal Interactive Gambling Act 2001 (IGA), enforced by the ACMA, prohibits the provision of most interactive gambling services to people in Australia — including online casino games (roulette, poker, slots/pokies) and in-play (live) betting on sporting events — regardless of where the operator is based. What remains legal online is wagering on sports and races where the bet is placed before the event begins, plus most online lotteries and keno (instant 'scratchie' style products excepted). The 2017 IGA Amendment Act closed the 'click-to-call' in-play loophole, added civil penalties for offshore operators and empowered the ACMA to seek ISP blocking of illegal sites. The IGA itself does not licence operators: corporate online bookmakers are licensed at state/territory level, most under the Northern Territory (NT Racing Commission / Licensing NT), and each state levies its own point-of-consumption betting tax.
Net wagering revenue (state point-of-consumption tax)
Point-of-consumption tax ~10%–20% of net wagering revenue (varies by state)
Each state/territory sets its own POC tax, e.g. New South Wales and Victoria 15%, Queensland 20% (plus a racing levy); the Northern Territory historically applied lower/capped charges. GST also applies. There is no federal gaming tax because online casino/in-play are prohibited rather than taxed.
Interactive Gambling Amendment Act closed the in-play 'click-to-call' loophole and enabled ISP blocking of illegal offshore sites
BetStop national self-exclusion register launched; customer pre-verification ('customer ID') requirements strengthened
Government considering the 2023 Murphy inquiry ('You win some, you lose more') recommendations, including a phased ban on gambling advertising — response pending
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Australian Communications and Media Authority) before relying on it.