On 1 January 2019, the NSW Government introduced the Point of Consumption (PoC) tax — a 10 per cent tax on all wagers placed by NSW residents, regardless of the location of the wagering operator. This tax closed a loophole in wagering laws where most online bets were not taxed. This has prevented the wagering tax base from eroding and has broadened its scope to apply more equitably and fairly across wagering operators.

The NSW Treasury has led the preparation of the Review and consultations with stakeholders. The Review received nine submissions, some of which contained responses to a set of targeted questions from the consultation paper. Stakeholders included wagering operators and peak organisations, racing controlling bodies, and sports bodies. Several stakeholders indicated that their submissions were commercial-in-confidence. The NSW Treasury did not receive submissions from any general members of the public or community organisations.
The NSW Treasury, together with Liquor & Gaming NSW, also met with stakeholders from the wagering industry to discuss their formal submissions.

This Final Report of the Review summarises the stakeholder views presented in the submissions and stakeholder discussions and draws on other data and information provided by NSW Government agencies while conducting the review.