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

Betting Operations Tax returns must be lodged in the Self Service Portal (SSP).

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.

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

Once you submit your monthly return, a PDF copy of the submission becomes available in the ‘Activity History’ tab containing the balance owing and the payment details.

Payment can be made electronically via EFT or BPAY.