Relief measures that helped anyone impacted by COVID-19
Revenue NSW conducted audits
Audits of the 2021 Job Saver payments, COVID-19 Business grants, Micro-business grants, Accommodation Support grant & Commercial Landlord Hardship Fund were conducted on behalf of the NSW Government.
Covid-19 fines
Revenue NSW withdrew all Covid-19 fines and contacted customers to process refunds or re-allocate the money to any other unpaid fines. Read more about NSW decision to withdraw remaining Covid-19 fines.
For enquiries regarding your Covid-19 fine refund please contact Revenue NSW on 1300 655 805 7:00am - 7:00pm Monday to Friday.
Quarantine fees
The NSW Government charged travellers who completed their quarantine in a dedicated accommodation facility. From 1 November 2021, the fee was not applicable to overseas arrivals who were fully vaccinated and did not required to enter quarantine accommodation.
For enquiries regarding quarantine fees, please contact Revenue NSW on 1300 655 805 8:30am - 5:00pm Monday to Friday.
HomeBuilder
The HomeBuilder grant closed to new applications on 14 April 2021. It provided eligible owner-occupiers (including first home buyers) with a grant of $25,000 to build a new home or substantially renovate an existing home.
Read more about how the HomeBuilder grant worked.
First home buyer assistance scheme
From 1 August 2020 to 31 July 2021, the property value threshold for new homes was temporarily increased under the First Home Buyer Assistance Scheme. During this period, eligible first home buyers could receive a full exemption from transfer duty on new homes valued up to $800,000. For new homes valued between $800,000 and $1 million, a concessional rate of transfer duty applied.
Find out more about the current First Home Buyer Assistance Scheme.
Payroll tax
There was a 50 per cent reduction in 2021/22 payroll tax liability for businesses with grouped Australian wages of $10 million or less who experienced a 30 per cent decline in turnover.
For enquiries regarding payroll tax please contact Revenue NSW on 1300 139 815 or +61 2 7808 6904.
Land tax
Revenue NSW introduced land tax relief measures between 2020 and 2021 to support landowners affected by the Covid-19 pandemic. This included land tax reductions for eligible landlords who provided rent relief to impacted tenants, as well as flexible payment options. Land tax Covid-19 relief applications closed in 2022.
For enquiries regarding land tax please contact Revenue NSW on 1300 139 816 or +61 2 7808 6906 8:30am - 5:00pm Monday to Friday.
Gaming machine tax
The NSW Government had in place a deferral of payment of gaming machine tax for clubs until December 2021 and hotels until 21 January 2022 as part of its economic support package.
For enquiries regarding gaming machine tax please contact Revenue NSW on 1300 139 817 or +612 7808 6915.
Parking Space Levy
During the Covid-19 pandemic, Revenue NSW deferred parking space levy (PSL) payments from the end of March 2020 until 30 September 2020. The deferral applied to both outstanding 2019-2020 levy balances and levy payments due for 2020-2021. Customers were also given additional time to lodge their annual return.
For enquiries regarding parking space levy please contact Revenue NSW on 1300 241 869 or +61 2 7808 6917 8:30am - 4:30pm Monday to Friday.
National Tax Equivalent Regime
The Government supported businesses and encouraged new investment through a loss carry back regime. Companies with an aggregated turnover of less than $5 billion can carry back tax losses from the 2019 – 20, 2020 – 21, and 2021 – 22 income years. These losses can be used to reduce income tax they paid in earlier years, specifically 2018 – 19, 2019 – 20, and 2020 – 21.
Read more about the National Tax Equivalent Regime or how loss carry back offsets work on the Australian Government ATO website.
Lotteries and Keno
Lotteries and Keno payments were deferred from 1 April 2020 to 30 September 2020.
Court proceedings
Revenue NSW did not list any new Court Attendance Notices or Court Elections from 23 March 2020 until 1 October 2020.
