While there is currently no moratorium on land tax, Revenue NSW has put in place several measures to assist taxpayers, such as extending deadlines for payments and applying leniency for late payment.  

If you would like to apply for an extension, or request an instalment plan, please go to www.revenue.nsw.gov.au/instalment. If the instalment plan cannot be approved online, you will be notified, and one of our Tax Debt team will contact you to discuss your application.

We acknowledge this is a difficult time and as part of the Government’s response to the Novel Coronavirus (COVID-19) pandemic, Revenue NSW continues to work to ensure the best economic outcomes for the people of NSW. 

Revenue NSW has put in place several measures to assist taxpayers, such as extending deadlines for payments and applying leniency for late payment. If you would like to apply for an extension, or set up an instalment plan, please go to www.revenue.nsw.gov.au/instalment. If the instalment plan cannot be approved online, you will be notified, and one of our Tax Debt team will contact you to discuss your application.

We will not provide a refund of payments already made. However, for any outstanding balance, if you would like to apply for an extension, or request an instalment plan, please go to www.revenue.nsw.gov.au/instalment. If the instalment plan cannot be approved online, you will be notified, and one of our Tax Debt team will contact you to discuss your application.

Customers who prefer to pay by instalments are not entitled to receive the land tax discount and will accrue interest on any overdue debt. To be eligible to receive the land tax discount customers must pay the Notice of Assessment in full by the due date. To set up an instalment plan please go to www.revenue.nsw.gov.au/instalment.

Under the legislation the Chief Commissioner does not have any discretion in relation to the 200-day rule. If a person has not been in the country for 200 or more days, they cannot be deemed as ordinarily resident.

Under Section 1A, Clause 6 of Land Tax Management Act 1956, the Chief Commissioner does not have any discretion to extend the 4 year period for this exemption.