Fee review process
Applying for a fee review
What can I apply for?
You can apply to us to challenge a Revenue NSW decision about a payment plan, or revoking overdue fees.
Fees can include NSW Ambulance fees, quarantine fees, and TAFE NSW fees referred to Revenue NSW for recovery.
Various agencies and Councils refer fees to Revenue NSW .
If hardship can be proved, we may direct Revenue NSW to:
- set up a payment plan
- change the payment amounts on a payment plan
- revoke a debt recovery order relating to your overdue fees.
What is hardship?
Serious hardship is where payment of the fees would leave you unable to provide your immediate family with the basic necessities of food, shelter, clothing, medical expenses, and other basic requirements.
HRB will not generally consider you to be in hardship if you have substantial assets such as an investment property.
How is hardship determined
We can consider the following:
- whether you can pay your fees by re-arranging your finances
- your overall financial position, looking at income and expenditure, and asset and liability statements
- whether your current financial difficulties are short-term
- what you have done to try to pay your liability
- any other factors to support your case for hardship.
Who can apply
Individuals who have one or more overdue fees issued in their name and Revenue NSW has:
- refused an application for a payment plan
- refused an application to reduce the payments on your payment plan
- approved a payment plan application at a higher rate than you offered
- refused to revoke your overdue fees due to financial, medical or personal hardship
Who can't apply
What your application needs to include:
- how your financial, medical and personal circumstances stop you from paying your fees now and in the near future.
- you must also attach documentation to support your case
- a completed Authority to Act form (PDF 248.5KB) – if applicable
If you cannot apply online or if you need help to apply, contact us.
What happens after my application is submitted?
After you apply, Revenue NSW will tell you in writing whether or not your case is eligible to be heard by us and,
- you may be asked to provide more information to support your case.
- If your case is eligible, Revenue NSW will tell you when the Board will consider your application.
- No action will be taken until we hear your case.
We will direct Revenue NSW to:
- set up a payment plan
- defer payment of your fees, or
- write off some or all of your fees.
Revenue NSW will write to you with the outcome.
We may agree with the decision made by Revenue NSW. In this case, Revenue NSW will write to you to tell you what happens next. This could include further enforcement action to recover the debt.
There is no further right of objection or appeal.
Got a question or need more information about the Hardship Review Board?
Other ways to contact
Call: 02 7808 6946
Write to us:
Hardship Review Board
PO Box A2571
Sydney South NSW 1235