Betting Operations Tax

Returns and payments

When to commence lodging returns

The betting operator must commence lodging returns after the end of the month, in which it's NABR for that financial year exceeds the threshold amount. Monthly returns must continue to be lodged every month thereafter.

If there is a net loss in the operator’s NABR for the month, the amount of tax payable is nil.

If there is a net gain, the amount payable is the difference between:

  • the amount by which the NABR exceeds the threshold amount multiplied by the determined rate, and
  • any amount already paid for the financial year.

How to lodge returns

Lodgement of returns must be made via the ACT Revenue Office Portal.

See the 'Lodge a Betting Operations Tax Return' video to guide you with the lodging process.

You can also refer to the Lodge a Betting Operations Tax Return user guide for step by step instructions on how to complete this process online.

To access the Portal you must register for the Betting Operations Tax. Once registered, you can access the Portal via the 'ACT Revenue Office Portal' button on the top of this page or by clicking here.

Return submissions with a credit balance

A return lodged that results in a negative balance does not constitute a refund, however, it will be reflected in your net ACT betting revenue.

Refunds will only be issued upon request on overpaid tax returns.

Portal Browser Requirements

In order to access the ACT Revenue Office Portal you will need to use the latest version of one of the following supported browsers:

  • Chrome
  • Firefox
  • Safari
  • Edge

Please note that Internet Explorer is not a supported browser.

Due dates for returns and payments

Monthly returns and payments for July through May are due by the seventh (7) day of the following month. The June return is due by 21 July.

When the due date falls on a weekend or public holiday, the lodgement and payment due date moves to the next working day.

Making payments

Upon lodging your monthly return via the ACT Revenue Office Portal you will be provided with an assessment detailing your tax payable.

Payment can be made electronically via EFT or BPAY.