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The Revenue and Other Legislation Amendment Act 2025 received assent on 1 July 2025. The amendments to revenue legislation commence on assent, except where otherwise stated.
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The Act makes miscellaneous amendments to the following legislation administered by Revenue NSW.
Amendment of the Mining Act 1992 and the Mining Regulation 2016
The amendments to the Mining Act:
enable Resources NSW to require applicants to pay unpaid royalties before the transfer of a mining lease can be registered.
clarify that royalty liability attaches to the person who was the holder of the mining lease at the time the mineral was recovered.
clarifies that, for coal reject, if the Minister has not determined a royalty rate, then the rate under Division 1 applies (i.e. the normal coal rate) will apply.
ensures that the requirement to lodge returns extends to holders of a mining sublease.
provides for the Critical Minerals Royalty Deferral Scheme.
relocates the current clause 75 of the Mining Regulation 2016 into the Act
clarifies and provides for the Chief Commissioner of State Revenue (“CCSR”) to disclose information about unpaid royalties to the Minister.
enables unpaid royalty and security deposits to be a charge on the mining lease.
The amendments to the Mining Regulation are consequential on the amendments to the Mining Act.
Amendment of Unclaimed Money Act 1995
The amendments will:
enable the CCSR to repay unclaimed money to its owner without the owner having to apply if reasonably satisfied that the person is the owner. (Note: this amendment will commence on a day appointed by proclamation).
require the CCSR to notify an owner of unclaimed money where a repayment of unclaimed money is to be offset against a tax, fine or state debt of the owner.
enable information obtained in administering the State Debt Recovery Act 2018 and the First Home Owner Grant and Shared Equity Act 2000 to be used for administering unclaimed money.
broaden the prohibition on disclosing information in connection with an unclaimed money application to apply to information obtained in administering the Act.
shorten the timeframe (from 6 years to 2 years) for money to be held by an enterprise to become unclaimed money. This will commence with the unclaimed money return for 2025-26 (due October 2026).
enable the CCSR to make an assessment when enterprises and public sector superannuation providers lodge a return.
increase the maximum penalties for non-compliance by enterprises under the Act.
enable the CCSR to issue enterprises with notices to comply with certain obligations or penalty notices for certain offences under the Act.
The amendment to enable unclaimed money to be repaid without an application from the owner will commence on a day or days to be appointed by proclamation.
Amendment of the Payroll Tax Act 2007
The amendments to Payroll Tax Act make further provision about payroll tax exemptions for wages that are the subject of Jobs Plus agreements and repeal provisions about those exemptions.
The Jobs Plus Program was introduced in the 2020-21 Budget and provided payroll tax relief for up to 4 years for businesses that entered into Jobs plus agreements, creating at least 30 new jobs (or 20 new jobs in non-metro areas) with hiring to be started before 31 Dec 2022 and completed by 30 June 2024. Applications for the Program closed 30 June 2022.
The amendments will:
limit the payroll tax exemptions under existing agreements to wages paid before 1 October 2028. As hiring must have been completed by 30 June 2024, the maximum 4-year exemption period will run to 30 June 2028. An additional 3 months is to be granted to account for any jobs where there may have been a gap between the job creation/acceptance and the first day of employment and pay.
limit the payroll tax exemptions for each new job to a maximum of 4 years.
extend the annual reporting requirements to 1 July 2029 to account for the additional period of exemption to 1 October 2028.
Amendment of the First Home Owner Grant and Shared Equity Act 2000
The amendments allow information obtained during work related to the administration of that Act to be disclosed in connection with the administration of the Unclaimed Money Act 1995.
Amendment of the State Debt Recovery Act 2018
The amendments allow personal information obtained in the administration or execution of that Act to be disclosed to a person engaged in the administration or execution of the Unclaimed Money Act in connection with the administration or execution of the Unclaimed Money Act.
