Objections and reviews


You have the right to lodge an objection when you are dissatisfied with a tax assessment or certain decisions of the Chief Commissioner of State Revenue.

If you are dissatisfied with the outcome of your objection you have the right to request an independent external review through the legal system.


The Objections and reviews factsheet provides information you should be aware of when you lodge an objection. It includes:

  • the circumstances where you can lodge an objection
  • how to lodge your objection
  • time limits
  • finding out the result of your objection.

You should read the Objections and reviews factsheet prior to lodging your objection.

Land tax objections

Is an objection the best way to have your land tax assessment reviewed?

If you no longer own a property that is included in your assessment, or would like to request or update an exemption, such as for your principal place of residence, log onto Land tax online to update your details.

Alternatively, you can contact us via mail or email.

Note: you will still be able to lodge an objection if not satisfied with the outcome.

Land valuation objections

Land valuations are determined by the Valuer General. All objections relating to land value must be lodged with the Valuer General. Land valuation objection forms are available by calling 1800 110 038 or you can use the online objection facility at the Valuer General website.

Other objections

Your objection must be in writing. The grounds for objection should be stated in full and in detail. You should use one of the following forms based on the tax base or grant you are objecting to.

Using the correct form will allow us to quickly identify and consider your objection. You may also outline your objection in a letter or email.

For more information , view the Objections and reviews factsheet.


The Objections and reviews factsheet provides information about your rights to request an external review by the NSW Civil and Administrative Tribunal (NCAT) or the Supreme Court.

You can request an external review only after you have lodged an objection with the Chief Commissioner of State Revenue and you are dissatisfied with the outcome of your objection. For information about the review process you should contact the registrars of the NCAT or the Supreme Court.


02 9689 6200
8.30am - 5.00pm Monday to Friday
GPO Box 4269

Note: This service is not for fines. You can request a review online.

Last updated: 12 October 2017