Social activities are supported or discouraged by norms, regulations, and laws governing a country. The essence of the law is to create order and guidance in a manner so that issues related to certain activities can be handled. Casino gaming and betting are popular pastime games of the 21st century, but the legality of these activities varies depending on the laws governing the respective nation.

In New Zealand, gambling is regulated under the Gambling Act of 2003. This piece of legislation replaced the Casino Control Act of 1990 and the Gaming and Lotteries Act 1977.

The law allows for the legalisation of gaming activities such as lotteries, running a poker tournament, the operation of land-based casinos, pokies, bingo and other forms of gambling. This law affects the benefits and proceeds of gaming activities within the respective locales. Further, it provides that the community hosting the casinos must benefit from the proceeds of the activity.

The Gambling Act 2003 classifies gambling into four main classes, namely Class 1 and 2, 3, and 4. Class 1 and 2 include all gaming activities with no commission as such license is not necessary. Organisations that run lotteries and gambling activities with a view of raising funds often fall in Class 1 or 2. Class 3 are games with a prize of over NZ$5000. Class 4 include games which are conducted outside casinos. According to the law, only casino and gaming activities defined in the act are allowed by the government.

The legislation also provides for tax remission by casinos and players. Professional gambling is considered an income. This requires those who benefit from professional gambling to remit taxes to the government even though the exercise remains a recreational activity. Sanity in the gaming industry is largely a product of the law. Arbitration of issues related to casinos relies on the provisions of this law.