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Norfolk Island, an external territory of Australia in the south-west Pacific, was for almost two decades a small but distinctive gambling licensing jurisdiction. Under its own Gaming Act 1998 and related statutes, a local regulator, the Norfolk Island Gaming Authority, licensed internet gaming, online lotteries, bookmakers and betting exchanges. That regime ended on 1 April 2017, when a Commonwealth ordinance removed the protection that local licences had given and prohibited those activities outright. Today online gambling on and from the island is governed mainly by Commonwealth law, above all the Interactive Gambling Act 2001, enforced by the Australian Communications and Media Authority (ACMA). This guide explains how that position came about, which laws now apply, how players are treated, how winnings are taxed and what governance changes are under way in 2026.

Key points

Last reviewed: 14 October 2026.

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Historical development

Norfolk Island had a measure of self-government from 1979 until 2015, with its own Legislative Assembly able to pass laws on matters that, on the mainland, would fall to a state. In 1998 the Assembly enacted a package of gambling statutes: the Gaming Act 1998, which regulated “interactive home gaming” and, later, internet lotteries; the Bookmakers and Betting Exchange Act 1998, which licensed bookmaking on races and sport and, by later amendment, betting exchanges; and the Gaming Supervision Act 1998, which established the Norfolk Island Gaming Authority (NIGA) as the licensing body (Gaming Act 1998 (NI); Bookmakers and Betting Exchange Act 1998 (NI)).

The island marketed itself as a low-cost licensing base. A 2013 practitioner briefing by the Australian law firm Addisons, published on Mondaq, reported that NIGA had issued eight wagering licences and three gaming licences, that bookmaking licensees paid tax equivalent to 0.25% of monthly turnover capped at A$300,000 a year, and that interactive home gaming licensees paid 1% of gross gambling yield, meaning stakes less winnings paid to players. The same briefing noted that game servers had to be located on the island and that Australian goods and services tax (GST) did not extend there. It also cautioned that the Commonwealth Interactive Gambling Act prohibited offering interactive gambling services to Australian residents whether or not they were licensed locally.

Concerns about the regulator grew in 2015 and 2016. According to trade press reports from November 2016, NIGA lost its power to license international operators in April 2016, after concerns over a 2015 licence granted to a betting company with reported links to a controversial offshore betting operation. The Minister for Territories then commissioned an independent review by an audit firm. As reported by Gambling Insider (7 November 2016), the review described the authority as “barely viable”, found a lack of transparency, oversight and resources, identified an undeclared family connection between a senior NIGA officer and a former island minister, and recommended that the authority “not continue to operate in its current form”. The federal government announced the closure in November 2016 and gave licence holders until 31 March 2017 to obtain licences elsewhere.

These events coincided with a wider constitutional change. The Parliamentary Library explains that the Norfolk Island Legislation Amendment Bill 2015, passed by Parliament on 14 May 2015, provided for the abolition of the Legislative Assembly, conferred law-making power on the Governor-General and, from 1 July 2016, extended federal taxation, social security, immigration and certain health arrangements to the island, with an elected Norfolk Island Regional Council providing local services.

Legal framework

Checking gambling legislation and licensing

Layers of law on Norfolk Island

Three bodies of law operate on Norfolk Island, and the position on gambling can only be understood by separating them:

The continued gambling statutes

The Gaming Act 1998 (NI) remains listed as in force on the Federal Register of Legislation, administered by the federal department responsible for territories. Its current compilation took effect on 1 April 2017. As it now stands, section 6 provides that “a person must not, on or after 1 April 2017, conduct, operate or supervise interactive home gaming or an internet lottery” (Gaming Act 1998 (NI), compilation as at 1 April 2017). “Interactive home gaming” is defined as gaming conducted by means of a communications system, which in practice means online casino-style games. The Act still defines the “Authority” as the Norfolk Island Gaming Authority established under the Gaming Supervision Act 1998.

The change was made by the Norfolk Island Continued Laws Amendment (Gaming) Ordinance 2017 (F2017L00300), made on 23 March 2017 and commencing on 1 April 2017. It provided that licences must not be granted or internet lottery arrangements entered into on or after that date, removed the right to renew, repealed NIGA’s reporting duties and added notes stating that an unexpired licence gives no exception to the offences. According to its explanatory statement, the ordinance ended NIGA’s regulation of gaming so that bookmaking, betting exchanges, interactive home gaming and internet lotteries all became prohibited, including for existing licence holders. A safeguard required the Commonwealth to pay reasonable compensation if the changes amounted to an acquisition of property otherwise than on just terms.

The Gaming Supervision Act 1998 (NI), which constituted NIGA, also still appears as in force on the register, with a current compilation dated 1 April 2017. The 2017 explanatory statement said that the authority’s complete closure and the handling of its records would be dealt with by future legislation. We could not find a later instrument formally abolishing the authority, and could not confirm whether it retains any members or functions.

Applied New South Wales law

Although NSW law in principle applies on the island, most of it has been suspended since 2016. The explanatory statement to the Norfolk Island Applied Laws Amendment (Suspension) Ordinance 2023 states that “the majority of applied NSW laws” remain suspended, with some NSW laws operating to support state-type services such as local government, health and education, and that the suspension was extended to 31 December 2026 so that the NSW and Queensland applied-law ordinances can be reviewed together. Queensland has become the principal provider of state-type services. The NSW statutes that the 2016 ordinance originally exempted from suspension concerned health services, interpretation, local government and long service leave; none of them is a gambling statute. On the material we reviewed, the NSW gaming, betting and lotteries Acts do not appear to operate on Norfolk Island, but the official documents do not address gambling expressly.

Regulator and licensing model

Norfolk Island no longer has a functioning local licensing model for remote gambling. The structure that existed before 2017 was a licensing model, in which any qualified applicant could seek a licence from the regulator, rather than a monopoly reserved for a single state operator. Since 1 April 2017 the territory has, in effect, a prohibition model for the activities the 1998 statutes covered: the continued laws forbid them and permit no new licences.

Regulatory responsibility now lies largely with Commonwealth bodies:

No register of Norfolk Island gambling licensees is maintained today, because no such licences can be granted. A claim to hold a current Norfolk Island licence is therefore not evidence that a service is lawful.

Online gambling: what is permitted and how it is enforced

Online casino games on mobile devices

Online casinos are not permitted on Norfolk Island. Two independent layers of law lead to that result. First, the continued Gaming Act prohibits conducting interactive home gaming or internet lotteries on or after 1 April 2017. Second, Commonwealth law applies directly. Section 13 of the Interactive Gambling Act 2001 states: “This Act extends to every external Territory.” The Act also defines “Australia”, in a geographical sense, to include the external Territories. Norfolk Island residents are therefore “customers in Australia” for the purposes of the Act’s prohibitions.

Under the Act, as summarised in a 2017 Department of Communications and the Arts paper, prohibited interactive gambling services include online casino-style games such as blackjack and roulette, online poker machines (slots) and poker, online instant lotteries and in-play betting on sporting events. Online wagering on races and sport placed before the event starts, and online lotteries, may be offered lawfully only by operators licensed under the law of an Australian state or territory. Since 1 April 2017 no such licence can be obtained under Norfolk Island law.

Enforcement relies on several tools:

We found no official statement on whether ISP blocking operates on Norfolk Island exactly as it does on the mainland.

Position of players

The Commonwealth framework is aimed at providers and advertisers rather than individuals. The official materials consulted, including ACMA’s guidance on blocked websites and the 2017 departmental paper, describe offences for supplying and promoting prohibited services; they do not identify an offence for a person in Australia who uses an offshore online casino. The same 2017 paper warned, however, that many consumers do not realise that offshore websites are unlicensed and that players may have limited legal recourse if they cannot recover deposits or winnings.

Norfolk Island’s continued laws add a local element. Section 19A(2) of the Gaming Act 1998, which the 2017 ordinance did not repeal, provides that “a person must not play an interactive home game or take part in an internet lottery conducted on Norfolk Island knowing that the playing of that game is not authorised under this Act”, with a penalty of 100 penalty units (Gaming Act 1998 (NI), s 19A). Section 21(2) of the Bookmakers and Betting Exchange Act 1998 contains a parallel offence for betting with a bookmaker located on Norfolk Island knowing that the bet is not authorised. Both offences are framed around services conducted or located on the island, not overseas websites. We found no record of any player being prosecuted under either provision, or under Commonwealth law for using an offshore site.

Taxation

There is currently no Norfolk Island gambling duty in operation, because the activities on which local licensees once paid duty are prohibited. The duty provisions of the 1998 Acts, including offences for evading duty, remain on the statute book in relation to operations carried out before 1 April 2017.

For individuals and businesses, the key change was the extension of the Australian tax system. The Australian Taxation Office states that “on 1 July 2016, Australia’s tax and superannuation laws came into effect for residents of Norfolk Island”. The same page notes that GST, luxury car tax, wine equalisation tax and fuel tax credits do not apply to transactions on Norfolk Island.

The ATO lists “prizes you won in ordinary lotteries, such as lotto draws and raffles” among amounts you do not include as income. That page does not address other gambling winnings, so individual cases should be checked with the ATO or a tax adviser.

Consumer protection and responsible gambling

Because no gambling operators are licensed locally, consumer protection for Norfolk Island residents comes mainly from national measures that apply to Australian-licensed online wagering providers:

None of these protections is available against an unlicensed offshore operator, which is one reason Australian authorities advise against using such services. General guidance is available in our responsible gambling guide.

Recent and upcoming developments

Casino listings for players in Norfolk Island

The listings below are generated automatically from our casino database and do not show that any operator is licensed on Norfolk Island or elsewhere in Australia. No online casino licence can be obtained under Norfolk Island law, and the Interactive Gambling Act 2001 prohibits offering online casino games to people in Australia, including its external territories. The listings must not be read as an indication that offering or playing these games is lawful; readers can check ACMA’s list of blocked gambling websites.

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Sources and further reading

  1. Federal Register of Legislation, Gaming Act 1998 (NI), latest compilation (C2017Q00006) (accessed 14 October 2026).
  2. Federal Register of Legislation, Gaming Act 1998 (NI), compilation as at 1 April 2017 (text) (accessed 14 October 2026).
  3. Federal Register of Legislation, Bookmakers and Betting Exchange Act 1998 (NI) (accessed 14 October 2026).
  4. Federal Register of Legislation, Gaming Supervision Act 1998 (NI), versions (accessed 14 October 2026).
  5. Federal Register of Legislation, Norfolk Island Continued Laws Amendment (Gaming) Ordinance 2017 (F2017L00300) (2017).
  6. Federal Register of Legislation, Explanatory Statement, Norfolk Island Continued Laws Amendment (Gaming) Ordinance 2017 (2017).
  7. Federal Register of Legislation, Norfolk Island Applied Laws Ordinance 2016 (F2016L00729) (2016).
  8. Federal Register of Legislation, Explanatory Statement, Norfolk Island Applied Laws Amendment (Suspension) Ordinance 2023 (2023).
  9. Federal Register of Legislation, Interactive Gambling Act 2001 (as made) (2001).
  10. Federal Register of Legislation, Interactive Gambling Amendment (Credit and Other Measures) Act 2023 (2023).
  11. Federal Register of Legislation, Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (as made) (2006).
  12. Parliamentary Library, Parliament of Australia, Norfolk Island: new legal and governance arrangements (2015).
  13. Parliamentary Library, Parliament of Australia, Bills Digest no. 102, 2014–15: Norfolk Island Legislation Amendment Bill 2015 (2015).
  14. Minister for Regional Development, Local Government and Territories, Norfolk Island Regional Council administration extended (accessed 14 October 2026).
  15. Norfolk Island Regional Council, About Council (accessed 14 October 2026).
  16. Australian Communications and Media Authority, Blocked gambling websites (accessed 14 October 2026).
  17. Department of Communications and the Arts, Protecting Australians from illegal online gambling services (2017).
  18. Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts, BetStop – the National Self-Exclusion Register (accessed 14 October 2026).
  19. Department of Social Services, Gambling reforms (accessed 14 October 2026).
  20. Australian Taxation Office, Norfolk Island tax and super (accessed 14 October 2026).
  21. Australian Taxation Office, Amounts you do not include as income (accessed 14 October 2026).
  22. Gambling Help Online, Gambling Help Online (accessed 14 October 2026).
  23. Addisons (via Mondaq), 10 Frequently Asked Questions about Norfolk Island as a gambling jurisdiction (2013).
  24. Gambling Insider, Australia to shut down Norfolk Island Gaming Authority amid corruption fears (2016).
  25. Australian Communications and Media Authority, Latest illegal online gambling websites blocked (June 2026).
  26. DLA Piper, Australia’s new gambling advertising reforms (2026).

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