Additionally, some states also impose taxes on specific types of gambling, such as a tax on gaming machine revenue.
For example, in New South Wales, a Point of Consumption Tax (POCT) of 10% is imposed on the gross revenue of licensed wagering operators, while in Victoria a 8% tax is imposed on the net revenue of licensed betting operators. The specific tax rates and regulations vary depending on the jurisdiction and type of gambling activity. In Australia, gambling taxes are imposed at the state and territory level.
