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Service of Subpoenas and Statutory Notices on Revenue NSW
Learn how to serve subpoenas and statutory notices on Revenue NSW, including notices to produce information, and our legislative obligations for the disclosure of information.
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Subpoenas and statutory notices are different to fine recovery actions
Revenue NSW administers revenue, taxation, state debt and fines legislation and has two statutory officer roles and documents must be served to the correct statutory officer.
Fines - For matters relating to the Fines Act 1996, the document or notice should be served on the Commissioner of Fines Administration.
Revenue, taxation and state debts - For all other matters, the document or notice should be served on the Chief Commissioner of State Revenue.
Where to send your documents
There is no capacity to accept personal document service at any of the Revenue NSW office locations.
If you are serving a subpoena, you are required to pay ‘conduct money’ to the person or organisation being served. This is intended to cover the reasonable costs incurred in responding to the subpoena, such as looking for and, if permitted, producing the requested information.
Note: we cannot accept conduct money payments via cheque.
Obtaining information with a subpoena or notice to produce
If the subpoena or notice is for the production of information, you must clearly describe which document or documents you are asking for. If you are seeking information which covers a specific period of time, that period must be clearly stated.
The disclosure of information in response to subpoenas and other statutory notices, such as Notices to Produce, is prohibited unless expressly authorised and any unauthorised release is an offence.
Written consent
Information may require the written consent of the person or persons to whom the information relates before it can be produced. Revenue NSW officers will advise if consent is required and, where it has been provided, contact the person to confirm they have given their informed consent.
Release authorised by another Act or law
Notices to produce must specify the relevant Act or law and the sections under which the notice is issued when relying on that authority to obtain the requested documents.
Court issued subpoenas
Section 85 of the Taxation Administration Act 1996 imposes conditions on the release of information in response to court issued subpoenas. This means that the officer is not required to produce any information acquired during the course of their duties unless those conditions are met.
NSW Civil and Administrative Tribunal (NCAT) Proceedings
There is no need for the Applicant to serve a copy of the filed application on the Chief Commissioner of State Revenue or the Commissioner of Fines Administration, as NCAT serves the document on the Applicant’s behalf by email.
Court Proceedings
A Plaintiff initiating proceedings in any state or federal court is obliged to serve the summons, or statement of claim once they have formally filed the relevant documents with the relevant court registry.
