Hardship Review Board

If you are in genuine hardship and having difficulty paying outstanding taxes, fines or fees to Revenue NSW, we can help.

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Who are we

The Hardship Review Board (HRB) is an independent body who reviews certain decisions made by Revenue NSW.

We can review a decision about fines, fees, taxes and duties. Depending on the type of debt we can direct Revenue NSW to change their decision. 

Before applying to us, you need to ask Revenue for a payment plan, work and development order or write-off. Find out how Revenue NSW can help you.

The Hardship Review Board is independent of Revenue NSW.

Types of reviews


Apply to review a decision about a payment plan, a work and development order, or writing off your overdue fines.


Apply to review a decision about a payment plan or revoking overdue fees. Fees can include NSW Ambulance fees, Quarantine fees, TAFE NSW fees, and other fees referred to Revenue NSW for recovery.

Taxes and duties

Apply to waive, defer or write off your state tax or duty assessment.

Start an application

Apply for a hardship review of fines, fees or taxes and duties.


Read our privacy policy to learn how we use and protect your information.

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 us

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

Last updated:
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