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 through OSR Online.

Monthly returns and payments are due 21 days after the end of the month. If a due date is on a weekend or a public holiday, the due date is the next business day.

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.

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.