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    3. Betting operations

    Betting operations

    Issued date
    9 October 2024

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    Betting operations include:

    • receiving, paying, negotiating or settling bets
    • operating a betting exchange.

    The legislation imposes no conditions for the way a bet is made by a customer for it to be taxable.

    Consequently, whether a bet is made by the customer in person, through an agent, over the phone, online or otherwise, is irrelevant for the purposes of the tax.