Check what you are disputing

Revenue NSW distinguishes between a disagreement about the application of land tax law and a disagreement about the land value. A legal objection is directed to Revenue NSW, while a land valuation dispute is generally dealt with through the NSW Valuer General process.

The 60-day timeframe

Section 89 of the Taxation Administration Act 1996 (NSW) generally requires an objection within 60 days after service of the assessment or decision notice. Revenue NSW’s land-tax guidance describes the period by reference to the issue date. Keep both the notice and service record, use the earlier date for planning and obtain advice on the statutory deadline. An informal correction request does not itself extend time.

Examples can include whether an exemption applies, how ownership has been treated, or whether surcharge provisions have been applied correctly. The objection should address the particular statutory test rather than simply stating that the assessment is unfair.

Build the chronology

For residence, absence or occupancy issues, a clear chronology is often essential. Dates should be supported by contemporaneous documents where possible.

Match evidence to each factual proposition

Useful evidence depends on the issue. It may include travel records, utility information, electoral or government records, correspondence, lease records, financial documents and other material demonstrating how the property was actually used.

Further review

If Revenue NSW disallows the objection, further review rights may be available. Revenue NSW states that review applications to NCAT or the Supreme Court are subject to time limits, so the determination should be reviewed promptly.

Assessment objection and valuation objection are different

A common mistake is to challenge the amount of tax without identifying whether the real dispute is the statutory treatment of the land or the underlying land value. Revenue NSW administers objections about the application of land tax law, while valuation objections are dealt with through the Valuer General process. The correct forum matters because different grounds and evidence apply.

Paying the assessment while objecting

Revenue NSW states that lodging an objection does not, by itself, remove the obligation to pay by the due date. Payment and objection strategy should therefore be considered separately, particularly where interest or recovery action could otherwise arise.

Principal place of residence cases

PPR disputes should be approached by reference to the exact statutory exemption or concession for the relevant year. Useful evidence can include where the owner slept, personal belongings, utilities, electoral and government records, mail, family arrangements, leases, insurance, travel and the use of any other residence. No single document should be assumed decisive.

Surcharge land tax for foreign persons

Surcharge land tax has a separate statutory regime. A person may qualify for ordinary PPR treatment but still face a surcharge issue, or vice versa. For permanent residents with overseas travel, the relevant day-count and physical-presence rules should be calculated year by year using movement records rather than estimates.

Late objections

If the 60-day period has passed, the objection process is not necessarily closed, but reasons for lateness must be given. A late objection should explain the delay with evidence where available and should not postpone preparation of the substantive grounds.

How to structure the written objection

  1. Identify each assessment and land tax year.
  2. State the statutory provision or exemption relied on.
  3. Set out a short chronology of material facts.
  4. Link each factual proposition to supporting evidence.
  5. Explain the legal conclusion sought and the reassessment required.

After an objection decision

Part 10 provides NCAT and Supreme Court review routes, generally within 60 days after service of the determination notice. If the objection remains undetermined after 90 days, excluding any statutory suspension, a non-determination route may be available with at least 14 days’ prior written notice. Check the forum, statutory conditions and evidence immediately; the taxpayer bears the relevant onus.

Official resources

Important: This article is general information only and is not legal or tax advice. Laws, administrative practices and individual circumstances can change. Obtain advice about your circumstances before acting.