Who are we
The Hardship Review Board (Board) is a statutory body who review certain decisions made by Revenue NSW.
The Board is currently comprised of three representatives as delegated by the following roles:
- the Secretary of the Department of Customer Service;
- the Secretary of the Treasury; and
- the Secretary of the Department of Communities and Justice.
Following the relevant appointments, two non-government members with the qualifications or experience prescribed by the regulations will also join the Board, each appointed by the Minister for a term of 2 years.
The Board can review a decision about fines, fees, taxes and duties (where these are administered by Revenue NSW). Once this decision is reviewed, the Secretariat will send you a letter explaining the direction the Board has given in respect of the decision it has reviewed.
Depending on your circumstances and the evidence you give us, the Board may direct Revenue NSW to:
- change their decision
- overturn their decision
- uphold their decision.
Frequency of meetings
The Hardship Review Board meets on, at minimum, a bi-monthly basis. Meetings may be increased depending on case load and applicant requirements.
Who can apply to the Hardship Review Board?
You can only apply for a Hardship Review Board (HRB) review if you meet the following criteria:
- you are applying for review of a debt that Revenue NSW (RNSW) administers (which might be a fine, fee, or state tax)
- you are a natural person (not the trustee of a trust, an organisation, or a company)
- you are applying to have a debt reviewed that has not previously been reviewed by the Board, or your circumstances have changed significantly
- for fines – you have had an application refused or a payment plan approved at a higher level than you can afford, a Work and Development Order cancelled or refused, or a write-off application refused
- for debts and fees – you have had an application for a payment plan approved that you cannot afford or Revenue NSW has refused to revoke your debt.
Revenue NSW offers other pathways to resolve your fines, debt, or tax before applying to the Hardship Review Board.
Summary of Hardship Review Board Activity for the 2025/26 Financial Year
Hardship Review Board applications received
| RNSW Debt stream | Not eligible | Eligible | Total received |
| Fines | 67 | 92 | 159 |
| State Debt | 3 | 2 | 5 |
| Taxes | 8 | 60 | 68 |
| TOTAL | 78 | 154 | 232 |
Note: Ineligible applications could not proceed because they did not meet the legislative eligibility requirements for the relevant debt.
Hardship Review Board not reviewed by the board
RNSW Debt Stream | Withdrawn prior to review ^ | Eligible applications yet to proceed to HRB |
|---|---|---|
| Fines - Time to pay | 5 | 2 |
| Fines - Work and development order | 5 | 10 |
| Fines - Write off | 5 | 18 |
| State Debt - Time to pay | 0 | 0 |
| State Debt - Revocation | 0 | 1 |
| Taxes | 6 | 34 |
| Total | 21 | 65 |
Note: ^ Application was withdrawn by applicant, withdrawn after Revenue NSW reversed its earlier decision / agreed to customer request prior to meeting, or application did not progress because applicant did not provide sufficient information.
* Legislation varies in terms of what types of decisions may be reviewed by the Hardship Review Board.
Hardship Review Board applications reviewed by the board
RNSW Debt stream | Insufficient information provided by applicant | RNSW decision confirmed | RNSW decision varied | RNSW decision overturned |
|---|---|---|---|---|
| Fines - Time to pay | 0 | 2 | 1 | 0 |
| Fines - Work and Development Order | 0 | 7 | 9 | 1 |
| Fines - Write off | 1 | 10 | 15 | 1 |
| State Debt - Time to pay | 0 | 0 | 1 | 0 |
| State Debt - Revocation | 0 | 0 | 0 | 0 |
| Taxes | 1 | 10 | 6 | 3 |
| TOTAL | 2 | 29 | 32 | 5 |
Note: * Legislation varies in terms of what types of decisions may be reviewed by the Hardship Review Board.
This information is provided as per the requirements of section 68(5)(b) of the State Debt Recovery Act 2018 (NSW).
Types of reviews
Fines
Fees
Taxes and duties
Authorise someone to act on your behalf
You can authorise someone else to act on your behalf by completing our Authority to Act form (PDF 499.78KB) and mailing it to us.
Contact the Hardship Review Board
Got a question or need more information about the Hardship Review Board?
Other ways to contact
Write to us:
Hardship Review Board
PO Box A2571
Sydney South NSW 1235
Related information
Revenue NSW and the Hardship Review Board collect, store and use your information to manage and assess Hardship Review Board applications under the State Debt Recovery Act 2018, the Fines Act 1996, and the Taxation Administration Act 1996 (and any other relevant legislation). Revenue NSW performs the function of the Secretariat for the Hardship Review Board.
Revenue NSW may share your information with the Hardship Review Board or other areas of Revenue NSW to manage, administer and process your Hardship Review Board application. The Hardship Review Board may share your information with Revenue NSW to manage, administer and process your application. Otherwise, we will only share your personal information where required or permitted by law.
Find out how you can access or correct your personal information.