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    1. Home
    2. Betting tax
    3. Lodging returns
    4. Final returns

    Final returns for betting tax

    Final betting tax returns must be lodged no later than 21 days after you have a change of status.

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    If you are a relevant betting operator and have a change of status
    Change of status

    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.
      during a financial year, you must lodge a final return with us no later than 21 days after the end date of the final period. You can lodge the return in QRO Online.

    The start date of your final return will be 1 July of the current financial year.

    You will need to enter the end date for the final period in your return, which is any of the following:

    • the day the person ceases to be authorised or exempt from the authorisation requirements
    • the day the person ceases to conduct betting operations
    • the day before the administrator is appointed
    • the day the administrator ceases to have effect.

    If an administrator is appointed on 1 July, this is not a change of status for the purposes of betting tax.

    The licence under which a relevant betting operator is authorised to conduct betting operations ends on 31 March 2024. The final period in relation to their change of status is the period starting on 1 July 2023 and ending on 31 March 2024.

    A receiver is appointed for the property of a relevant betting operator on 1 October 2024. The receiver’s appointment ceases to have effect on 1 December 2024. The final period in relation to the betting operator’s first change of status is the period starting on 1 July 2024 and ending on 30 September 2024. The final period in relation to their second change of status starts on 1 October 2024 and ends on 1 December 2024.

    You must pay any betting tax shortfall (final liability) when you submit your final return. If you do not lodge and pay by the due date, you may also be liable for interest and penalties.

    If you are entitled to a refund, we will process it when we receive your final return.

    Lodging an annual return for the same year

    After your change of status, if you continue as a relevant betting operator in the same financial year, you must still lodge monthly returns and an annual return at the end of the financial year. Taxable wagering revenue
    Taxable wagering revenue (TWR)

    A betting operator’s total wagering revenue less their total eligible payments for the relevant return period

     paid or payable for the final period(s) must be declared in the annual return.

    If you did not conduct betting operations after the end date of the final period, you do not have to lodge an annual return.

    Last updated: 5 November 2024