[2] The status as a species has varied in treatments of larger long-eared Australian bats, the described taxon being sometimes submerged or synonymised to other taxa in the genus.

The taxon was one of several to be reconsidered in a review of Nyctophilini species (Parnaby, 2009), and their alliance with the dubious name Nyctophilus timoriensis, these included N. sherrini, N. major and N.

[5] The text in Gould's Mammals of Australia (1963) notes the title and specific epithet is named for himself by Tomes, who mentions the contributions of material and information.

It is distinguished from the type species, the lesser long-eared Nyctophilus geoffroyi, by the more snub form of the snout and two rounded features behind the nasal ridge instead of the Y-shape indentation.

The eastern species Nyctophilus bifax is also similar, and these three taxa are distinguished by subtle differences in dentition and penile and cranial morphology.

[12][13] Nyctophilus gouldi is amongst to most common species of bat in Australia, an ecological generalist that occurs in a range of wet and sclerophyll woodland or forest.

[9] As with the related species, the lesser N. geoffroyi, they appear later in the evening and closely peruse the foliage or ground to detect, or listen for, insect prey.

[9] The female ovulates in September, utilising sperm received and conserved in April during the mating period; the births of the species occur during October to November.

[10] The inland population beyond the Great Dividing Range are associated with river red gum, species Eucalyptus camaldulensis, that are frequently distributed by water courses.

[5] Around the state capital Sydney, N. gouldi favours the inner city or suburbs of the north that are adjacent to reserves of bushland or parks.

In the city of Melbourne the species is populous and widely dispersed at suitable habitat, especially favouring water courses dominated by ferns.