Value of supply for online gaming defined as total paid including virtual assets; refunds not deductible. Rules 31B and 31C define the value of supply for online gaming and casino actionable claims as the total amount paid or payable to or deposited with the supplier by way of money or money's worth, including virtual digital assets, by or on behalf of the player, and state that amounts returned or refunded by the supplier shall not be deductible; winnings retained for further play are not considered amounts paid to the supplier.