Revenue NSW is in charge of collecting taxes, fines, and other payments. They aim to make it easy for people to meet their payment obligations for things like taxes and fines. If you have a problem or disagree with a payment, you can apply to Revenue NSW for a reassessment.
What types of complaints can you make?
Complaints can be made about assessments or decisions made by Revenue New South Wales. These can include objections to a notice of assessment, decisions made under a taxation law, and decisions related to the First Homeowner Grant scheme. Common complaint types include:
- Fines: Revenue NSW deals with fines related to vehicle operation, public transport, animals, environmental, building, development, and other offences. In some circumstances, Revenue NSW may consider leniency or review fines if special circumstances resulted in the offence being committed.
- Transfer Duty: You can make a complaint if you believe the assessment of transfer duty on your property transaction was incorrect or unfair. This tax is imposed when property ownership changes hands in NSW.
- First Home Buyer Grants and Schemes: You can make a complaint if you believe you were incorrectly denied eligibility for a first home buyer grant or assistance.
- Land Tax: You can make a complaint if you believe your land tax assessment is incorrect, particularly regarding the application of exemptions.
- Parking Space Levy Fees: You can make a complaint if you believe a parking space levy assessment was incorrectly applied to your parking space.
- Property Tax and First Home Buyer Choice: You can make a complaint if you disagree with the property tax assessment under the NSW First Home Buyer Choice program.
- Shared Equity Home Buyer Helper: You can make a complaint if your application for the Shared Equity Home Buyer Helper scheme was rejected based on eligibility or qualification disputes.
- Unclaimed Money: You can make a complaint if you encounter difficulties in claiming unclaimed money that belongs to you.
- Business Grants and Support Programs: You can make a complaint if you believe there was an error in handling your application for a business grant or support program.
- Tax Compliance and Enforcement Actions: You can make a complaint if you disagree with the outcome of tax compliance checks or enforcement actions.
Jurisdiction:
Revenue NSW is an agency within the Department of Customer Service in NSW. Revenue NSW has jurisdiction over anyone in NSW engaged in transactions subject to state taxation, fines, or property and land ownership disputes.
Time Limitations:
Objections must be lodged within 60 days of an assessment or decision. An extension may be requested in exceptional circumstances.
Revenue NSW will not deal with complaints about:
Certain decisions, such as compromise assessments, previously filed objections, decisions not to increase liability after 60 days, and decisions not to reassess liability after 60 days, cannot be challenged.
Exercise of Discretion:
Revenue NSW may review many types of offences but will not consider reviews under certain conditions specific to each offence type, including offences posing public safety risks or those involving disabled parking, stopping restrictions, loading zones, and event parking.
Who can you make a complaint against?
You can make a complaint against:
- Commissioner: For fines under a penalty notice payable to the Commissioner, the application for review must be made against the Commissioner.
- Issuing Agency: For other cases, the application for review must be made against the agency that issued the relevant penalty notice.
Revenue NSW will not deal with complaints about:
Reviews cannot be requested for fines issued by a NSW Court. Contact the Court where the fine was issued for review options.
Are you eligible to make a complaint?
An application may be made by or on behalf of any person for a review of the decision to issue a penalty notice.
Before you lodge a complaint:
The application for review must include the grounds for the review and any supporting evidence. If the full amount payable under the penalty notice has been paid, the review must be requested within 60 days of the notice issuance.
Can Complaints be Made on Behalf of Someone?
Yes, a third party can act on behalf of someone with their authorisation.
Revenue NSW will not deal with complaints about:
Complainants cannot request a review for fines issued more than 60 days ago by the issuing agency.
Additional Information:
The reviewing agency may request additional information, which must be provided within 14 days.
What can this body do to help?
This body may provide:
- Outcomes: Revenue NSW may elect to uphold the penalty notice, issue a caution, deem that the penalty notice was issued in error or cancel the penalty notice.
- Fine to Stand: The fine was issued correctly, and the complainant must pay or manage the fine by the due date.
- Caution: The complainant is found responsible, but discretion is exercised. The fine does not need to be paid but may still appear on the relevant record.
- No Action: The fine was issued in error and is cancelled. It will not appear on any relevant record.
- Cancelled: The issuing authority withdraws the fine, and no further action is taken.
How to prepare your complaint
Format:
Complaints can be submitted online via myPenalty or by post using the "Request for a review of a fine" form.
Personal Details:
Proof of identification, including address, date of birth, and driver's licence number.
Respondent’s Details:
Information about the fine, including the penalty notice number, date of the alleged offence, and the reason for the request.
Relevant Facts:
Refer to the Review Assist Guide for evidence required to support your claim. Incomplete applications are unlikely to succeed.
What NOT to Include:
Do not make false or misleading statements, which may lead to prosecution.
Lodging your complaint and next steps:
Where to Lodge:
- Online Form: Revenue NSW online form
- Post: Revenue NSW, PO Box 786, Strawberry Hills NSW 2012
- Telephone: 1300 138 118 (7:00am – 7:00pm, Monday to Friday)
- International Phone Number: +61 2 7808 6940
- Interpreter Services Phone Number: 131 450
Investigation:
When a request for review is submitted, the fine is put on hold while Revenue NSW investigates. They may contact you or the issuing authority for more details.
Assessment:
Revenue NSW will consider the seriousness of the offence and the supporting documents. They may request more information during the assessment process. The average turnaround time is 21 days, though complex reviews may take longer.
Outcomes:
- Fine to Stand: The complainant must pay or manage the fine.
- Caution: The fine is not paid but may appear on the relevant record.
- No Action: The fine is cancelled and does not appear on the record.
- Cancelled: The issuing authority withdraws the fine.
More information:
Refer to the factsheet provided below for more information.
