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In this section
  1. Register
  2. Calculate
  3. Lodge your return
  4. Make a payment

Lodge your return

You must lodge a return for the point of consumption tax and pay within 21 days after the end of each month.

Lodge your return

You can submit a return using our online services.

To log in, use your client ID and correspondence ID from your most recent correspondence from us.

Each correspondence ID is only valid for 12 months.

Monthly return

If you're registered for point of consumption tax, you must lodge a return each month.

For each monthly return, you must enter your taxable net NSW wagering revenue - that is, your net NSW wagering revenue less the threshold entitlement.

You must lodge a return even if no tax is payable.

Contact us if you've made any errors in your monthly returns.

Applying the threshold

Example 1: The following example shows how to apply a $1 million threshold when calculating monthly returns from the beginning of a financial period.

Tax payable on a $1,000,000 threshold

Monthly return for the period 1 July 2019 to 30 June 2020

In this example the full financial year threshold is $1,000,000.

The June (annual) return results in tax payable by the betting service provider.

Month NWR* for month NWR year to date Threshold balance Taxable NWR
for month
Tax payable
for month  @ 10%
Threshold entitlement for year $1,000,000   
July $400,000 $400,000 $600,000 Nil Nil
August - $100,000 $300,000 $700,000 Nil Nil
September $300,000 $600,000 $400,000 Nil Nil
October $450,000 $1,050,000 Nil $50,000 $5,000
November $1,500,000 $2,550,000 Nil $1,500,000 $150,000
December $475,000 $3,025,000 Nil $475,000 $47,500
January $350,000 $3,375,000 Nil $350,000 $35,000
February - $200,000 $3,175,000 Nil Nil Nil
March $275,000 $3,450,000 Nil $275,000 $27,500
April $250,000 $3,700,000 Nil $250,000 $25,000
May - $25,000 $3,675,000 Nil Nil Nil

*NWR is net wagering revenue

The threshold from 1 January 2019 to 30 June 2019 is $500,000.

Annual reconciliation

Your June return is used as a reconciliation to recalculate your annual liability. You must submit your annual reconciliation by 21 July each year.

In your annual reconciliation, you must enter a breakdown of your net NSW wagering revenue for the annual period. If your reconciliation results in an overpayment of tax, you'll get a refund.

You must lodge a return even if your tax payable is zero.

Contact us if you've made any errors in your annual reconciliation.

Example 2: This example shows an annual reconciliation, following the monthly returns calculated in example 1.

Calculate annual reconciliation: from 1 July 2019 to 30 June 2020

NSW wagering revenue

1. NSW totalizator bets   
    NSW revenue from totalizator pools 
$2,000,000
2. NSW betting exchange bets   
    All fees/commissions paid to the betting operator 
$800,000
3. Other NSW bets $1,200,00
     Total other NSW bets $1,000,000
     Total fees and commissions $500,000
     Less total winnings $150,000
     Less total refunds $150,000
4. Unclaimed winnings for NSW bets $50,000
5. Other amounts
Other amounts paid to the betting operator for NSW bets 
$100,000
Net NSW wagering revenue$4,150,000
Less threshold$1,000,000
= Taxable net NSW wagering for year$3,150,000
Tax payable @ 10%$315,000
Less previous payment made$290,000
Balance$25,000
Plus interest$0.00
Total amount payable$25,000

Tax offset to totalizator

Betting tax and tax parity industry funding arrangements payable by the totalizator licensee will continue following the introduction of point of consumption tax.

The totalizator licensee can offset their betting tax paid against their point of consumption tax liability.

Record keeping

As a betting service provider, you must keep all records necessary to accurately assess your point of consumption tax liability for at least five years.

Liquor and Gaming NSW will conduct compliance audits and can ask you to supply written or electronic records to determine whether you're compliant with your tax obligations.

More information

For more information about point of consumption tax, contact us or Liquor and Gaming NSW.

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