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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.

Due dateReturn period
21 January 2021 December 2020 monthly return
22 February 2021 January 2021 monthly return
22 March 2021 February 2021 monthly return
21 April 2021 March 2021 monthly return
21 May 2021 April 2021 monthly return
21 June 2021 May 2021 monthly return
21 July 2021 2020-21 annual return
23 August 2021 July 2021 monthly return
21 September 2021 August 2021 monthly return
21 October 2021 September 2021 monthly return
22 November 2021 October 2021 monthly return
21 December 2021 November 2021 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.

Contact

Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.