Betting tax due dates and late lodgement

You must lodge and pay your betting tax returns on time to avoid unpaid tax interest and penalties. You can lodge your returns online through OSRconnect.

Monthly returns and payments are due 21 days after the end of the month.

Annual returns and payments are due 21 days after the end of the financial year.

Final returns must be lodged no later than 21 days after you have a change of status.

To help you meet your betting tax obligations, the following table sets out the specific dates for lodging and paying your upcoming betting tax monthly and annual returns.

Due dateReturn period
21 November 2018 October 2018 monthly return
21 December 2018 November 2018 monthly return
21 January 2019 December 2018 monthly return
21 February 2019 January 2019 monthly return
21 March 2019 February 2019 monthly return
22 April 2019 March 2019 monthly return
21 May 2019 April 2019 monthly return
21 June 2019 May 2019 monthly return
22 July 2019 Betting tax annual return 2018–19
21 August 2019 July 2019 monthly return
23 September 2019 August 2019 monthly return

Late lodgement of returns

If we issue you with a default assessment notice because you did not lodge a periodic, annual or final return by the due date, you will be charged penalty tax (75% of the betting tax). This is in addition to your existing betting tax liability.

Penalty tax may increase by up to 20% in certain circumstances.

Penalty tax may be remitted in some instances. Read the public ruling on penalty tax (TAA060.2) for more information.