Regulation 91
Consideration of betting and gaming transactions
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 138 of 188
Regulation 91
Subject to regulation 91A, where any person pays an amount in money to participate in any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance, the amount of money so paid is, for the purposes of the tax, treated as the consideration for a supply of services to the person.