On 1 January 2019, the NSW Government introduced a 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.

NSW Treasury conducted a review of the PoC tax finding it has been effective in closing the loophole by capturing online bets without negative consequences for the racing industry or online wagering businesses

You can read the Review of the Point of Consumption Tax final report here.

Consultation and public submissions

This consultation paper formed the first step in the review process.

The following submissions were made to the review: 


2018 Point of Consumption Tax Discussion Paper

In 2018, prior to the introduction of the Point of Consumption tax, the Government released a discussion paper and undertook a public consultation process. The discussion paper and related submissions can be accessed here.

Additional information

For further details see the Point of Consumption (PoC) tax on wagering factsheet.

To read the media releases, see:

Last updated: 14/07/2022