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The Home Ownership and Other Legislation Amendment Act 2026 received Royal Assent on 22 October 2026. Read more

The Commissioner has updated several public rulings and practice directions. Learn more

Public Ruling DA000.19.3 has been updated for changes to the administrative arrangement. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

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Issued date
11 October 2024

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A bet provided to a punter by a betting operator that includes an amount that is wholly or partly a free component and is not immediately redeemable by the punter for cash.

Examples of free components include an amount:

  • provided for making a bet
  • representing a bonus on a previous winning bet
  • representing a refund of all or part of the staked amount for a previous non-winning bet.