No single national licensing body. Licences come from state and territory regulators, mainly the Northern Territory Racing and Wagering Commission, which licenses sports bookmakers and betting exchanges; Liquor & Gaming NSW is another example. ACMA enforces the federal Interactive Gambling Act and keeps the national register of licensed providers.
Recreational gamblers in Australia generally keep their gambling winnings and pay no tax on them to the Australian Taxation Office. Professional gamblers may be treated differently.