The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

Change of status

Issued date
9 October 2024

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Betting tax

A betting operator has a change of status if, during a financial year, any of the following happens:

they cease to be authorised under a licence or other authority to be a betting operator
they cease to be exempt from the authorisation requirements to be a betting operator
they cease to conduct betting operations and don’t intend to resume conducting betting operations for the remainder of the financial year or in the next
an administrator is appointed for the betting operator other than on 1 July in the financial year
the appointment of an administrator for the betting operator ceases to have effect.