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

Bet

Issued date
15 July 2025

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A bet includes a wager, a free bet and a lay-off bet.

Generally, casino games, gaming machines (poker machines), Keno, lottery tickets, bingo, two-up or art unions are not considered bets for the purposes of betting tax.

Read section 6 of the Betting Tax Act 2018 for more information.