Mobile Betting in New Zealand: What the TAB NZ Monopoly Means for Anyone Placing a Wager from a Phone

Updated October 2026

Licensed

Available in US

Fast payouts

18+ Only

Current as of 30 October 2026; verified against the Department of Internal Affairs guidance and the Racing Industry Act 2020 as amended in 2025.

What Changed in 2025 — and Why the App You Downloaded Last Year May Already Be Unlawful

The Statutory Shift on 28 June 2025

That phrasing matters more than it looks. The law does not geo-block offshore websites. It puts the liability on the operator. For the punter, nothing on the home screen changes when the law does — but the list of brands that may lawfully accept their bets shrinks to two.

TAB and Betcha Are One Operator, Not Rivals

Treating TAB and Betcha as competing bookmakers is a common mistake both for readers and for marketers. They are not. A promotion on Betcha is a promotion on TAB, paid out of the same pool and protected by the same licence.

What Monopoly Pricing Means in Practice

When a market has one lawful provider, the usual competitive pressure on margin is absent. TAB NZ publishes its odds, its tote dividends, and its terms; there is no second licensed bookmaker offering a sharper price for the punters to arbitrage against. Punters who want a different price on an All Blacks match or a Melbourne Cup runner find it offshore — and that is exactly the route the law now restricts.

The monopoly is the headline, but the cost is in the detail of what an offshore bookmaker does and does not offer when something goes wrong, which the offshore section below covers in full.

Safer Gambling Tools and What the Regulator Actually Enforces

Age, Identity, and What TAB NZ Checks

The minimum age to bet with TAB NZ is 18, set by section 89 of the Racing Industry Act 2020. That sits four years below the land-based casino threshold of 20 — never merge the two. The TAB app carries a 17+ App Store age rating, which is the platform’s minimum; the betting rules still require 18+ before a wager can be placed.

Account opening requires a verified New Zealand address and ID. New Zealand law does not set a rule against holding an offshore bookmaker account — section 19(4) of the Gambling Act 2003 (inserted in 2025) says an individual cannot be convicted for placing a bet with an offshore operator in breach of section 74AAA, and no published penalty for the player has been found. The lawful framework targets the operator; the player’s protection runs through the harm-minimisation tools on the lawful apps.

Deposit Limits, Time-Outs, Self-Exclusion — and Where They Don’t Reach

The TAB and Betcha apps list three harm-minimisation tools: deposit limits, time-outs and self-exclusion. A self-exclusion applies across both brands because they are run by the same operator and use a single customer record. Help is reachable through the free Gambling Helpline (0800 654 655, text 8006) and Safer Gambling Aotearoa, both funded out of the Problem Gambling Levy TAB NZ pays at 0.74% of its gross profits in force from 1 July 2025 to 30 June 2028.

These tools do not reach beyond the lawful operator. If a punter self-excludes from TAB and Betcha but still has money in an offshore account, the exclusion does not extend — the offshore brand has its own controls and its own obligations, and the New Zealand register the casino law will require is for online casinos only, not for sports or racing betting. Anyone who has self-excluded and is still seeing betting ads on their phone needs to know that the protective framework stops at the lawful edge of the market.

What Happens to Greyhound Races After 1 August 2026

Greyhound racing is being wound down in stages from 1 August 2026. From that date, offshore operators may not take bets on greyhound races either. A punter who backed greyhounds through a Curacao-licensed bookmaker until July 2026 will find that route closed from August. The change is structural, not a glitch: it follows the racing code’s closure rather than the betting law alone.

Bonuses, Free Bets and the Wording That Hides the Cost

Bonus Cash, Mega Multi and the Fine Print on TAB NZ

TAB NZ’s app publishes two named headline offers: Bonus Cash for new customers — usable across multiple bets — and a Mega Multi bonus of up to NZ$50 in Bonus Cash, paid when a multi of four or more legs falls short by a set number. The exact number of legs short and the qualifying market are spelled out in the app’s terms.

The cost a punter pays for an offer of this shape is not the headline figure. A "bonus bet" payout generally does not include the stake — so the realised value is the bonus size multiplied by (odds − 1) divided by odds, then multiplied by the market’s payout share. For a NZ$10 bonus bet placed at 3.00 odds on a market paying about 95 cents in the dollar, that works out to roughly NZ$6.30, before any bookmaker margin edge. A welcome headline of "up to NZ$50" thus translates into realised back-of-envelope value closer to half that before the wagering terms are read.

What "Free Bet" Typically Means and Why It Cuts the Value in Half

Two pieces of marketing vocabulary recur on the offshore brands Kiwi punters meet: "free bet" and "boosted odds". The terms carry a cost on each side. A free bet whose stake is not returned with the win pays the punter the winnings only; a boosted odds token is capped at a maximum stake and pays only the boosted amount; accumulator insurance refunds losing stakes as a free bet, not as cash; risk-free bets advertised as such often settle as free-bet credit rather than as a money refund.

A practical worked picture: a NZ$20 free bet at odds of 3.50 on a market with a 5% margin has an expected realised value of roughly NZ$20 × (3.50 − 1) ÷ 3.50 × 0.95 = about NZ$13.55. That is what the offer is worth on average; it is not what the punter wins on a single bet, and it is what arrives after the marketing promise has been deflated.

The Bonus Turnover Maths and Why the Wagering Factor Matters More Than the Headline

Where a bonus is paid as cash subject to turnover, the wagering factor is the cost that decides whether the offer is worth claiming. A bonus whose base is bonus-only at a 5x factor on a NZ$100 bonus asks the punter to place NZ$500 of qualifying bets before withdrawal. Stake per bet matters too: a NZ$20 stake means 25 bets before the bonus clears. The shorter route costs the punter more per bet, the longer route costs them more in time and in exposure to a market margin that is, on average, 5–7% across major sports.

Each leg the punter plays turns over the bonus balance once. The market margin the punter faces across those 25 bets adds up to about NZ$25 to NZ$35 of expected cost — on a bonus that started at NZ$100. The right comparison is the bonus, the wagering factor and the qualifying-market margin together.

Mobile Apps, Live Streaming and What a Phone Punter Actually Sees

The TAB App: Racing Codes, Multis and Trackside Streaming

The TAB NZ app is listed on the New Zealand App Store under the seller name New Zealand Racing Board, first released on 8 September 2014. It covers horse and harness racing, rugby union, rugby league and the wider sports grid, both pre-match and in-play. Live race video is delivered through Trackside, the racing broadcaster, with in-app betting attached — a setup that allows punters to back a runner while watching the race unfold, and to read form, Blackbook tips and Jockey Challenge tools from the same screen.

The build also includes Same Race Multis, Same Game Multis, one-tap Popular Multis and a Place Extra option that lets a punter back a runner to finish up to 10th in selected races — a market type that is hard to find on apps that price the standard Win/Place/Each Way line only.

The Betcha App: Younger Build, Same Licence

Betcha is published on the New Zealand App Store by Entain New Zealand Limited, first released on 6 August 2024 — a much younger build than TAB’s 2014 release. It carries the same 17+ App Store age rating and the same Safer Betting tools inside the app, including access to the free 24/7 Gambling Helpline (0800 654 655). The wallet is a simplified deposit-and-withdrawal flow; the sports catalogue runs racing, codes and major competitions.

Because both apps sit on the same operating licence, a self-exclusion in one applies across both, and any deposit limit set on TAB’s record carries to Betcha. The decision between the two is largely about UX preference and whether the punter wants the racing-first TAB view or the more generalist Betcha entry point.

What the Offshore Brands Offer on Mobile That TAB Does Not — and What That Costs

The brands Kiwi punters see in app-store search results — the offshore brands — typically offer iOS and Android apps and a mobile-optimised site, often with live streaming, virtual sports, an in-play tab and a multi-bet builder that the TAB app does not always replicate.

The wider catalogue is not free. Each of these brands is operating outside the New Zealand regime, with no New Zealand harm-minimisation framework reached, no New Zealand complaints route, and a licence that gives it no right to take bets from people in New Zealand. The 22Bet corporate group (TechSolutions Group N.V.) holds a Curaçao licence (8048/JAZ); Rooster.bet runs under a Tobique e-gaming licence held by Novatrix SRL; SpinBetter operates under licence ALSI-202607036-FI2 from a Costa Rica company; Thunderpick carries a Curaçao Gaming Authority licence (OGL/2024/677/0722); Baji holds an Anjouan licence (ALSI-202410030-FI1); Winz.io publishes Anjouan and Tobique licences. Several brands state an age limit of 21+, which is the casino threshold in some jurisdictions and signals where the operator’s compliance is built.

The cost a punter pays is not the bonus or the price; it is the absence of recourse when a withdrawal stalls or a bet is settled on terms the punter disputes.

Native Terms the Phone Screen Uses, the Desktop Does Not

The punter-facing vocabulary on TAB and Betcha is the New Zealand native list: TAB (and the everyday "TAB" for the retail outlet), punter, punt, bookie, to have a punt, fixed odds, tote, dividend (the tote payout), stake, wager, bet slip, multi, leg, same-game multi, head-to-head, line betting / handicap, each way, win, place, quinella, exacta, trifecta, First4, double, treble, daily double, running double, quaddie, Big6, plus the racing codes thoroughbred / harness / greyhound. Odds sit in decimal form ($2.10), a stake reads as NZ$10, and a date is written 28 June 2025. New Zealand spelling runs through the page (licence noun, authorise, programme), with macrons on Aotearoa and Māori.

The Ten Operators in This Comparison — and Why Two of Them Are the Only Lawful Choice

Comparison at a Glance

How the Comparison Reads Across the Group

Two patterns drive the gap between TAB/Betcha and the rest. The first is licence: TAB and Betcha operate under the only lawful framework in New Zealand; the offshore brands carry licences that the New Zealand regulator accepts as foreign only and treats as offering no right to serve Kiwi punters. The second is recourse: TAB and Betcha are reachable through the Department of Internal Affairs and the New Zealand harm-minimisation framework; the offshore brands are not.

Inside the offshore group, the catalogue differs more than the licence status does. RTbet and FunBet run narrow sport menus (the major North American and European codes plus virtuals). 22Bet and its sister brands (20Bet, Bizzo, National Casino) share a parent and a Curaçao licence, so a punt held against 22Bet is a punt against the same parent group. Winz.io, Rooster.bet and Thunderpick sit on near-identical Anjouan and Tobique licences held by overlapping corporate groups. Mega-agencies like Megapari, BetWinner, Paripesa and SpinBetter run cricket-led sportsbooks and a casino attached.

The Marketing Surface Behind the Brand Names

BillyBets markets a casino-and-betting blend with a payments screen that names New Zealand in its country selector but Euro as the only currency filter — a small signal that the payments stack is European and the New Zealand dollar is supported only through conversion, with its own FX cost. Alawin and Boomerang Bet publish 18+ terms; the former runs without a New Zealand licence; the latter is a sportsbook brand with the same age threshold. Betninja states it is licensed by the Union of the Comoros.

SpinBetter, Megapari, BetWinner and Paripesa publish 21+ age notices, signalling a US-leaning compliance where 21 is the casino floor — a different gate from the New Zealand sportsbook minimum of 18. For an 18-year-old Kiwi punter, those brands cannot be used under their own terms.

What Changes for the Punter If They Move Across the Border

A punt remains a punt, mechanically: a stake at a price, settled on a result. The breakdown sits in the surrounding plumbing.

What the Cost Column on the Right Actually Means in Money

FX cost on a deposit-and-withdrawal pair through a euro wallet is typically 1–3% once spread, conversion fee and any wallet-to-bank fee are included. A punter who deposits NZ$1,000 and withdraws NZ$900 in winnings three days later may absorb NZ$20–NZ$60 in conversion friction alone — on top of the market margin already inside the odds.

That is a structural cost of using an offshore brand. It shows up in every cycle, regardless of how the bet goes.

Offshore Without a New Zealand Licence — What the Punster Actually Gets

The Licence Status Walking

Every brand in the second half of this comparison falls outside the New Zealand regime. 22Bet’s Curaçao licence (8048/JAZ) is held by TechSolutions Group N.V. (registration 144920) — the same corporate vehicle that operates 20Bet, Bizzo and National Casino. Rooster.bet sits on a Tobique e-gaming licence (No. 0000002) held by a Costa Rica-incorporated company, Novatrix SRL (registration 3-102-893958). Winz.io publishes Anjouan and Tobique licences through the same Novatrix parent. SpinBetter operates as DBA Sprut Group Limitada in Costa Rica under licence ALSI-202607036-FI2. Baji operates from the Autonomous Island of Anjouan under licence ALSI-202410030-FI1.

Each of these licences is real. None gives the brand any right to take a bet from someone in New Zealand. The promotional pages may not say so; the regulator’s enforcement does.

The Catalogue and What It Adds Over TAB

Catalogue-wise, the offshore brands tend to be deeper than TAB. RTbet adds table tennis and live volleyball. FunBet lists rugby alongside the major North American codes. Golden Panda attaches Prediction Markets, a VIP Club, cashback mechanics and a crash-games section to its sportsbook. Thunderpick brands itself as a crypto eSports bookmaker and casino. Betninja and Baji run their sportsbooks as part of a casino-anchored product stack.

For a punter whose betting interest is, say, Brazilian Série A or Korean baseball, the depth offshore is real. The cost is the structural one already listed: no NZ regulator, no NZ framework, FX friction, and a brand with the legal right to walk away under its own terms when the punter asks for a withdrawal on a large win.

The Honest Reading of DIA’s Stated Risk

DIA warns that overseas operators may sit in jurisdictions with minimal consumer safeguards, may not return unspent credits, and may not pay out large wins. The penalty for breaching section 74AAA is not stated in the section and no prosecution of an offshore bookmaker was found, so the regulatory risk to the operator is real but not yet demonstrated in court. For the punter, the risk that DIA describes is practical: it is the everyday experience of an offshore wallet held offshore, paid in offshore currency, and adjudicated under offshore rules.

A punt with TAB NZ is settled in New Zealand dollars and adjudicated by New Zealand contract law. A punt with an offshore brand is settled in the brand’s own way and on the brand’s own terms, with the regulator that licensed the brand — not the regulator of the country the punter sits in.

The Worked Picture: Reading a TAB NZ Mobile Price

Reading TAB’s Racing Books

Most TAB NZ racing markets are quoted in decimal form. The All Blacks at $2.10, the favourite at the Melbourne Cup, a quinella box on the night — same shape, same reading. A NZ$10 back at $2.10 returns NZ$21 if it wins: NZ$10 of stake, NZ$11 of profit. A Same Race Multi that combines Win, Place and Top-4 multiplies four legs into a single price; if the price lands at $6.50, the same NZ$10 returns NZ$65.

Where the Bookmaker Margin Hides

The margin sits inside the prices, not beside them. For a three-way market on a football match (home, draw, away), if the three prices sum to a payout share of 1 ÷ (1/home + 1/draw + 1/away), the rest is the margin. A typical 1X2 margin in mature markets is around 5–7%, lower for very popular events and higher for niche markets.

A NZ$10 stake on an event with a 6% margin has an expected retained share of about NZ$0.60 per NZ$10 staked over a large number of bets. The bookmaker keeps the 6 cents; the punter gets the rest. Over many bets, the line is honest at the average: each individual punt swings widely above and below that 60 cents of expectation.

The Same Multiplication for a Same Game Multi

A Same Game Multi with four legs (try-scorer first, win margin, total points over, race-to-20) multiplies the legs into one price. Each leg the punter adds brings in its own market margin; the multi-line margin is thus higher than any single leg. The lure is the punchy headline price. The cost is that the overall margin compounds through the legs — which is why bookmakers run SGMs at the centre of their promotional spend.

Free Bets and the Realised Value, Reread

A NZ$10 free bet at $3.00 on a market with a 95% payout share has an expected realised value of about NZ$10 × (3.00 − 1) ÷ 3.00 × 0.95 = NZ$6.33. That is the average; on a single bet the outcome can be zero (loss) or about NZ$19 (win, stake not returned). The expectation is what the offer is worth if the punter takes it on its advertised terms; it is not what the punter wins, and it is not what arrives on a single Saturday of betting.

"Boosted Odds" Tokens and the Stake Cap

A boosted odds token typically caps the qualifying stake at a low figure and pays only the boosted amount. A "boosted $5.00" on a $1.50 selection pays NZ$5 on the day, regardless of how much the punter might have liked to stake. The cap is the cost. The token is the marketing layer.

Accumulator Insurance and the Refund Shape

Accumulator insurance refunds a losing stake as a free bet when one leg lets down the multi. The shape matters: a free-bet refund is half the value of a cash refund, because the stake is not returned with the win. A NZ$20 refunded as a free bet at $3.00 settles to about NZ$12.66 on average, not NZ$20. That is what the marketing language hides.

What a Punter’s Mobile Betting Setup Looks Like in New Zealand

Install, Verify, Fund, Bet

The setup path on TAB or Betcha runs in four steps. Install the app from the New Zealand App Store (TAB or Betcha). Verify age and identity: a New Zealand address, ID, and confirmation that the punter is 18 or over. Fund the wallet using TAB NZ’s payment methods and any deposit limit set at sign-up. Place the first bet from the bet slip on a single event or a multi.

The settlement shows up in the wallet within minutes for in-play markets, after the event for pre-match. Withdrawals go to a New Zealand bank account in New Zealand dollars, processed under TAB NZ’s terms.

What Sets Limits and Why the Limits Differ

TAB NZ’s terms set the stake limits per market and the maximum payout caps. There is no New Zealand statutory per-bet cap. The deposit limit is the punter’s own setting during harm-minimisation setup; the operator’s per-event payout caps sit in the published rules. Each leg of a Same Game Multi has its own caps; the multi-level cap is the sum of those caps, less the margin the multi takes out.

Where Multiple Brands Don’t Apply

A punter cannot stack a Betcha welcome offer with the TAB NZ Bonus Cash from the same account. TAB NZ’s customer record spans both brands, and bonus offers are tracked across that record. Stacking is a misreading of the loyalty mechanic, not a hidden feature.

What Needs to Be Checked Before a Bonus Is Claimed

Before claiming any promotion on TAB or Betcha, three lines need reading. The qualifying market list (which events and bet types count toward turnover). The minimum odds (the price floor for any leg that contributes). The expiry (the time window for placing qualifying bets). The Mega Multi bonus for short-by-leg multis has its own threshold (multi length and the set number of legs short), independent of the Bonus Cash turnover requirement.

Tax, Identity and the Records a Punter Keeps

Tax on Recreational Winnings

Recreational gambling winnings for a New Zealand individual are generally not taxable. TAB NZ’s dividends on horse, dog and trotting races are explicitly outside the tax base. A punter who bets as a business is a different case — Inland Revenue treats business-scale betting differently, and the punter who is unsure of their position needs to talk to an accountant rather than rely on general information.

Offshore Withholding

Offshore operators do not withhold on behalf of Inland Revenue. The punter’s record-keeping obligation is unchanged either way: if the punter’s winnings are large enough, declared regularly, or run as a business, Inland Revenue wants to see the numbers. The offshore status does not move the punter’s liability; it just removes any third party to do the withholding.

Operator-Side Charges

TAB NZ pays the Problem Gambling Levy (0.74% of gross profits, in force from 1 July 2025 to 30 June 2028). Offshore operators supplying New Zealand residents pay online gambling duty (12% of profits since 1 July 2024, 16% from 1 January 2027). The duty does not make an offer lawful: an offshore bookmaker paying tax does not lawfully take bets in New Zealand. The point is a calendar fact, not a licence.

Advertising Rules the Punsters See on Their Phone

The Advertising Standards Authority’s Gambling Advertising Code applies to betting ads. They cannot target children (under 14) or young people (14 to under 18) — judged by context, appeal and the 25% audience threshold — cannot encourage harm, and must be truthful with the terms available. No New Zealand equivalent of a "whistle-to-whistle" ban for betting has been published.

What a Punter Can Do If Something Goes Wrong

Inside the New Zealand Framework

The Department of Internal Affairs is the gambling regulator under the Gambling Act 2003. The DIA monitors compliance with the betting prohibition and is the body a punter can raise a complaint with when an operator is acting outside the lawful framework. The Gambling Helpline (0800 654 655, text 8006) and Safer Gambling Aotearoa are the routes for harm-minimisation support — both free and 24/7.

For a complaint against TAB or Betcha, the operator’s own complaints channel is the first stop. If that does not resolve, the DIA is the regulator of record. Self-exclusion across both brands is managed through the same operator’s records.

Outside the New Zealand Framework

A punt with a Curaçao-licensed brand is a punt under Curaçao’s regulator. A punt with an Anjouan-licensed brand is a punt under Anjouan’s regulator. Neither regulator has a New Zealand office, and neither recognises New Zealand consumer law. A punter who is owed NZ$5,000 by an offshore brand can pursue the dispute through the licence’s regulator — for the smaller Curaçao / Anjouan / Tobique / Costa Rica authorities, that pursuit is slow, expensive, and rarely concludes in the punter’s favour.

Reclaiming Funds Withdrawn Before Self-Exclusion

If a punter self-excluded and withdraws funds before doing so, the offshore brand holds the money under its own terms. New Zealand does not have a fund recovery mechanism for offshore-won withdrawals. TAB and Betcha’s holding is governed by TAB NZ’s own terms and the standard New Zealand banking framework.

Final Reading on Mobile Betting in New Zealand This Year

The Headline Numbers Restated

Two brands take online sports and racing bets from people in New Zealand: TAB and Betcha, both online brands of TAB NZ, run under a 25-year Entain operating partnership that routes at least NZ$150 million a year to TAB NZ for the first five years and a one-off NZ$100 million to the racing sector. Section 74AAA of the Racing Industry Act 2020 (in force since 28 June 2025) gives TAB NZ that monopoly. Every other sportsbook reaching a Kiwi punter does so outside the New Zealand regime.

The Cost the Punster Pays Either Way

On TAB or Betcha, the cost is the absence of competitive pressure on margin, the 6% market margin averaged across major sports, and the absence of alternative brands the punter can price-shop against. The benefit is full New Zealand consumer protection, NZD-denominated wallets, harm-minimisation tools that apply across both brands, and a regulator who can be reached from within the country.

On an offshore brand, the cost is FX friction on every cycle, a foreign-jurisdiction contract, no New Zealand recourse if the operator walks, and a regulatory framework that enforces against the brand rather than in favour of the punter. The benefit is depth — more codes, more markets, more promotional mechanics — offered at the price of every safeguard that sits on the lawful side.

Which Path a Punter Should Walk

The path is a personal one, and the page’s job is to lay the cost on each side clearly enough that the punter can choose. TAB and Betcha carry the cost of monopoly pricing and a less diverse market catalogue. Offshore brands carry the cost of a regulatory gap, FX friction, and the everyday reality of an operator licensed in Costa Rica or Anjouan dealing in euros.

The choice belongs to the punter. The price list for each side is the one this page is built around — and the arithmetic is on the page exactly so the punter does not have to take the marketing at its word.

Frequently Asked Questions

Which bookmaker may lawfully take sports and racing bets in New Zealand?

Two brands — TAB and its online sister brand Betcha — operate online sports and racing betting for New Zealand customers. Both are online brands of TAB NZ, run under a 25-year operating partnership with Entain. No other bookmaker can lawfully take such bets from someone in New Zealand, since the Racing Industry Amendment Act 2025 inserted section 74AAA into the Racing Industry Act 2020, effective 28 June 2025.

How is the return on a bet worked out from the stake and the odds?

For a single bet, the total return is stake × odds; the net profit is stake × (odds − 1). For a multi, the legs multiply into one price, and the same multiplication applies to the stake. Stake and odds both come from the bet slip; the result is settled at the closing dividend or the fixed-odds payout, depending on the market type.

What is the bookmaker’s margin and how can it be seen in the odds?

The margin is the slice of every staked dollar the bookmaker keeps on a market. For a three-way football market (home, draw, away), the payout share is 1 ÷ (1/home odds + 1/draw odds + 1/away odds), and the margin is 1 − that share. A 1X2 margin of 5–7% is normal for major sports; niche markets carry wider margins, and SGMs sit higher than their leg-average.

What does a player lose by betting with a bookmaker that has no New Zealand licence?

Three losses, each concrete. First, no New Zealand regulator will adjudicate a complaint against the brand. Second, the wallet is held offshore and FX friction (typically 1–3% on each cycle) takes a slice of the deposit and again of the withdrawal. Third, the harm-minimisation tools available on TAB and Betcha — including a cross-brand self-exclusion — do not reach the offshore account.

From what age can bets be placed with TAB NZ, and what is checked when opening an account?

The minimum age is 18, set by section 89 of the Racing Industry Act 2020. Account opening requires a verified New Zealand address and ID. The TAB app carries a 17+ App Store age rating, which is the platform’s minimum; the betting rule of 18+ applies to the wager itself, before the bet is accepted.

Are betting winnings taxed in New Zealand?

Recreational gambling winnings for a New Zealand individual are generally not taxable, and TAB NZ dividends on horse, dog and trotting races are explicitly outside the tax base. A punter whose betting is at business scale is a different case, and Inland Revenue guidance or an accountant is the right route for a person who bets regularly enough to ask.

Prepared by the Nodepositbetsnz editorial staff.