NSWIn ForceAct
Betting Tax Act 2001
13KRequirement to lodge monthly returns
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#### 13K Requirement to lodge monthly returns
13K Requirement to lodge monthly returns
> > (1) The betting operator must, not later than 21 days after the last day of the month, lodge a return (a monthly return) in relation to the net NSW wagering revenue of the betting operator for the month.
> >
> > Maximum penalty—100 penalty units.
> >
> > Note—
> >
> > Part 6 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) contains other provisions concerning returns (including provisions relating to the form of return, extensions of time for lodging returns and special tax return arrangements).
>
> > (2) A monthly return is to be in an approved form.
>
> > (3) Subsection (1) applies even if the betting operator’s monthly liability for the month is nil.
>
> **s 13K:** Ins 2018 No 69, Sch 1 \[4\].