Taxes and duties review process
You can apply to us to challenge a Revenue NSW decision about the payment of a duty or tax either in part or in full.
If hardship can be proved, then we can direct Revenue NSW to:
- waive the payment of duty or tax either in part or in full
- defer the payment of duty or tax in part or in full
- set payment arrangements specific to your circumstances
- refund the payment of duty or tax where it's already been paid.
What is hardship?
Hardship is where payment of the taxes or duties would leave you unable to provide your immediate family with the basic necessities of food, shelter, clothing, medical expenses, and other basic requirements.
You need to show how your financial, medical and personal circumstances stop you from paying your tax or duty.
We will also consider whether you have substantial assets such as an investment property that could be drawn upon to pay your debt.
Who can apply
Individuals who have:
- received a notice of assessment of tax or duty from Revenue NSW. The final tax or duty liability must be determined. If your assessment for taxes or duties is subject to an objection or appeal this will need to be finalised before the Board can consider your application.
Who can’t apply
What your application needs to include
- how your financial, medical and personal circumstances stop you from paying your taxes and duties now and in the near future.
- you must attach documentation to support your case.
- a completed Authority to Act form – if applicable
What happens after my application is submitted?
- After you apply, Revenue NSW will tell you in writing whether your case is eligible to be heard
- You may be asked to provide more information to support your case.
- If your case is eligible, Revenue NSW will tell you when we will consider your application.
- Once an application is received by Revenue NSW, any further debt recovery action ceases until we make our decision.
- If your application for relief is unsuccessful, interest may be charged from the due date of the tax or duty assessment until the debt is paid in full.
- You do not need to appear before the HRB.
If your application is successful, Revenue NSW will be directed to:
- to set up a payment plan,
- defer payment of your tax or duty, or
- write off some or all of your debt.
Revenue NSW will contact you with the outcome.
We may agree with the decision made by Revenue NSW. In this case, Revenue NSW will write to you to advise you what happens next. This could include further action to recover the debt.
There is no further right of objection or appeal. You cannot appeal your taxes or duties on hardship grounds. The HRB will consider your application based on all the available evidence and will request Revenue NSW to provide all the information used to assess your original application. Any additional information that you have supplied with your application to the HRB will also be considered.
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