Land tax
Ownership, exemptions, trusts, residence and foreign-owner surcharge issues need to be examined for each assessment year.
Revenue NSW tax disputes: land tax, payroll tax and duty objections
We review Revenue NSW assessments, identify the legal grounds and supporting evidence, and help you decide whether to seek correction, object or pursue external review.
How we can help
Payroll tax
Contractor arrangements, grouping, employment agents, exemptions and interstate wages may change both the taxable base and threshold entitlement.
Transfer duty
Start with the instrument or transaction, the taxing provision, valuation and any claimed concession. A later change to documents does not necessarily undo an earlier liability.
Which authority decides the issue?
Revenue NSW deals with the application of tax law. The NSW Valuer General deals with objections to the land values used for land tax. An objection about an excessive land value needs the valuation process, evidence and deadline; it is not resolved simply by arguing with the tax calculation.
Objection and review pathway
- Audit or notice: preserve the records and respond to the actual statutory request.
- Assessment: consider an administrative correction for a simple error, while protecting the formal objection deadline.
- Objection: ordinarily lodge within 60 days after service of the assessment or decision notice. State the grounds fully and provide supporting evidence.
- Determination: check the reasons, amount and external review options immediately.
- External review: Part 10 provides for NCAT or Supreme Court review, generally within 60 days after service of the determination notice.
If Revenue NSW has not decided the objection
After 90 days without determination (excluding any statutory suspension), Part 10 provides routes to external review, with at least 14 days’ written notice to the Chief Commissioner of the intention to apply. Check the statutory conditions and any intervening determination before filing. Silence does not mean the objection succeeds.
Evidence and payment
The objector bears the onus of proving the case. Build the file around the legal test, not simply perceived unfairness. An objection does not suspend payment; obtain an express arrangement if you need time to pay. For a late objection, explain the delay and request acceptance under section 90, supported by evidence.
A proportionate engagement
We can scope the initial review, objection preparation and any external proceedings separately. An accountant may be best placed to reconcile payroll or ownership records. A specialist valuer is needed for valuation evidence. A larger litigation team may be appropriate for extensive discovery, multiple witnesses or several related proceedings.
Bring the assessment or notice, envelope or electronic service record, original documents and amendments, correspondence and a short chronology. Priya leads the advice and strategy; the proposed work and fees are confirmed before substantive work begins.
Frequently asked questions
Can a simple error be corrected without an objection?
Sometimes. A reassessment or correction request may resolve a calculation or factual error. Do not assume that an informal request extends the objection period.
Can I object because the result is unfair?
An objection needs grounds showing why the assessment or decision is wrong under the applicable law. Hardship and payment arrangements are separate questions.
Should I challenge Revenue NSW or the Valuer General?
Challenge tax treatment with Revenue NSW. A challenge to the land value ordinarily belongs with the Valuer General.
What happens after an unsuccessful objection?
Check the determination and the available NCAT or Supreme Court route promptly. The usual review period is 60 days after service of the determination notice, subject to the statutory rules.
Official sources
Have a legal matter to discuss?
Send a short summary of the issue, the outcome you want and any deadline. We will check whether we can act and confirm the next step.