Interactive Gambling (Cost Recovery Levy) Act 2026

No. 73, 2026

An Act to impose a levy on persons who provide licensed interactive wagering services, and for related purposes

Contents

Part 1—Preliminary 2

1 Short title 2

2 Commencement 2

3 Act to bind Crown 2

4 Extension to external Territories 2

5 Extra-territorial application 3

6 Definitions 3

Part 2—Imposition of levy 5

7 Imposition of levy 5

8 By whom is levy payable 5

9 Amount of levy 5

10 Limit on total amount of levies 5

11 Designated levy periods and applicable percentages 7

An Act to impose a levy on persons who provide licensed interactive wagering services, and for related purposes

[Assented to 26 August 2026]

The Parliament of Australia enacts:

 1 Preliminary
1 Short title

This Act is the Interactive Gambling (Cost Recovery Levy) Act 2026.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this Act The day after this Act receives the Royal Assent. 27 August 2026

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Act to bind Crown

This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not bind the Crown in right of the Commonwealth.
4 Extension to external Territories

This Act extends to every external Territory.
5 Extra-territorial application

This Act extends to acts, omissions, matters and things outside Australia.
6 Definitions

In this Act:

ACMA means the Australian Communications and Media Authority.

applicable percentage, in relation to a designated levy period, has the meaning given by section 11.

commencement day means the day after this Act receives the Royal Assent.

cost means an amount that, in accordance with accrual-based accounting principles, is treated as a cost of the ACMA.

designated levy period has the meaning given by section 11.

levy means levy imposed by this Act.

levy period means:

 a

the period:

 i

beginning on the commencement day; and

 ii

ending on the first 30 June after the commencement day; or

 b

any later financial year.

licensed interactive wagering service has the meaning given by section 61GB of the Interactive Gambling Act 2001.

Opt-out Register arrangement means an arrangement under subsection 62ZZD(1) of the Interactive Gambling Act 2001.

Opt-out Register operator has the same meaning as in Part 7E of the Interactive Gambling Act 2001.

Opt-out Register provision means:

 a

(a) a provision of Part 7E of the Interactive Gambling Act 2001; or

 b

another provision of that Act, to the extent that it relates to that Part; or

 c

a provision of a legislative instrument made under or for the purposes of a provision covered by paragraph (a) or (b), to the extent that it relates to that Part.

Opt-out Register rules has the same meaning as in Part 7E of the Interactive Gambling Act 2001.

Part 7D provision means:

 a

(a) a provision of Part 7D (restrictions on inducements etc.) of the Interactive Gambling Act 2001; or

 b

another provision of that Act, to the extent that it relates to that Part; or

 c

a provision of a legislative instrument made under or for the purposes of a provision covered by paragraph (a) or (b), to the extent that it relates to that Part.

the ACMA’s upfront Opt-out Register costs has the meaning given by subsection 10(3).

Wagering Advertising Opt-out Register means the Wagering Advertising Opt-out Register kept under Part 7E of the Interactive Gambling Act 2001.
2 Imposition of levy
7 Imposition of levy

Levy is imposed on a person for a levy period if the person provided licensed interactive wagering services during the whole or a part of the levy period.
8 By whom is levy payable

Levy imposed on a person for a levy period is payable by the person.
9 Amount of levy 1

The amount of levy imposed on a person for a levy period is the amount worked out in accordance with a method determined by the ACMA by legislative instrument.

 2

Before making a determination under subsection (1), the ACMA must consult the Minister.
10 Limit on total amount of levies 1

The total amount of the levies imposed on persons for a levy period must not exceed the sum of:

 a

the cost of the Opt-out Register, during the levy period, set out in subsection (2), other than the ACMA’s upfront Opt-out Register costs; and

 b

the costs incurred, during the levy period, by the ACMA in relation to the performance of its functions, or the exercise of its powers, under a Part 7D provision; and

 c

if the levy period is a designated levy period—the applicable percentage of the ACMA’s upfront Opt-out Register costs (see subsection (3)).

 2

The cost of the Opt-out Register, during a period, is the total of the following costs incurred during that period:

 a

the amounts paid by the ACMA (on behalf of the Commonwealth) to the Opt-out Register operator under an Opt-out Register arrangement;

 b

the costs incurred by the ACMA in managing an Opt-out Register arrangement;

 c

the costs incurred by the ACMA in relation to:

 i

monitoring or promoting compliance with an Opt-out Register provision; or

 ii

investigating whether persons have contravened an Opt-out Register provision; or

 iii

(iii) taking action under the Regulatory Powers (Standard Provisions) Act 2014, so far as that Act relates to an Opt-out Register provision;

 d

the costs incurred by the ACMA in relation to the performance of its functions, or the exercise of its powers, under:

 i

an Opt-out Register provision; or

 ii

this Act;

 e

the costs incurred by the ACMA in relation to a procurement process that resulted in, or was intended to result in, the ACMA entering into an Opt-out Register arrangement;

 f

any other costs incurred by the ACMA in relation to:

 i

preparing to establish, or the development of, the Wagering Advertising Opt-out Register; or

 ii

the operation of the Wagering Advertising Opt-out Register;

including any such costs incurred by the ACMA if there is no Opt-out Register arrangement.

 3

(3) The ACMA’s upfront Opt-out Register costs are the costs set out in subsection (2), except paragraph (2)(c), that are incurred during the period:

 a

beginning on the commencement day; and

 b

(b) ending on the day before the Opt-out Register proclaimed start day (within the meaning of Part 7E of the Interactive Gambling Act 2001).
11 Designated levy periods and applicable percentages 1

The ACMA may, by legislative instrument, determine that, for the purposes of this Act:

 a

each of 2 or more consecutive levy periods specified in the determination are designated levy periods; and

 b

the applicable percentage for a particular designated levy period is the percentage specified in the determination.

Note: The applicable percentage of the ACMA’s upfront Opt-out Register costs are included in the total levies imposed for levy periods that are designated levy periods (see paragraph 10(1)(c)).

 2

Different percentages may be specified for different designated levy periods.

 3

The total of the applicable percentages must not exceed 100%.

 4

Before making a determination under subsection (1), the ACMA must consult the Minister.

[Minister’s second reading speech made in—

House of Representatives on 17 August 2026

Senate on 19 August 2026]

(113/26)