Paying betting tax returns and refunds
When you lodge a betting tax return, you must pay any tax and other amounts (e.g. unpaid tax interest) by the due date.
To make an electronic payment, you must quote the payment reference code (transaction number) for each return lodged through OSR Online. The reference number is on the confirmation page that displays after you submit the return – it also explains how and when to pay.
You can pay electronically by:
- direct payment – through OSR Online
- electronic funds transfer (EFT)
- credit card (BPOINT) – for amounts between $10 and $50,000.
Find out more about our payment options.
You can make a direct payment from OSR Online once a transaction has been submitted.
- Make sure that you have set up your bank account details in OSR Online.
- Go to Payments located on the left-hand menu.
- Locate the transaction you want to pay in the Payments due table.
- Select Pay to initiate the payment. You will be asked to select the bank account you want to pay from, the amount and a date for your payment.
If you pay by cheque, you must:
- make the cheque payable to 'Commissioner of State Revenue'
- post it to:
Queensland Revenue Office
GPO Box 15951
BRISBANE QLD 4001
- pay with cleared funds (i.e. bank cheque or solicitor's trust account cheque)
- include a printout of the confirmation page. You do not need to send any other paperwork with cheque payments.
Unsigned cheques will be returned and unpaid tax interest will accrue until full payment by cleared funds has been received.
Late payment of tax
Unpaid tax interest (UTI) will accrue on any unpaid betting tax from the day after the payment was due until payment is received in full.
Learn about the current rates and how UTI and penalties are applied.
Refunds of betting tax
Your annual liability or refund will be automatically calculated when you lodge your annual or final return. If you have overpaid tax at any time during the year, we will apply the amount to any outstanding liabilities you have, then refund any remaining amount to you.
For monthly returns containing errors that affected your liability, we will need to reassess them before we can issue a refund. Contact us if you find errors after lodging your return.
If you have shown the correct amount in your lodged return but have accidentally overpaid, you can request the refund of an overpayment. Make sure to include:
- your client number and details
- the reason for the overpayment
- the return period in which you overpaid betting tax.
If you have no outstanding liabilities and a refund is due, we may:
- transfer funds to your nominated bank account in OSR Online
- hold the amount for any liability that might arise within 60 days.
You have up to 5 years from the date of the overpayment to request a refund.
- Last reviewed: 10 Jun 2021
- Last updated: 2 Dec 2021