Revenue NSW has launched enhanced Duties Notices of Assessment

21 June 2026

Enhanced Duties Notices of Assessment went live on 21 June 2026. Learn about the updated wording and see samples.

Revenue NSW introduced enhanced Duties Notices of Assessment (NOAs) on 21 June 2026, delivering clearer and more transparent information to help taxpayers better understand their payment obligations.

These updates respond to industry feedback that existing Duties NOAs can be unclear, particularly in relation to payment due dates and interest implications.

What has changed

While the overall look and format of NOAs remains the same, important updates have been made to wording and terminology to improve clarity and reduce ambiguity.

Taxpayer and professional obligations remain the same.

Key changes

Clearer payment due date information

Generic references to due date have been replaced with Payment Due Date.
Updated wording makes it explicit that payment must be received on or before the Payment Due Date.
New guidance advises taxpayers and professionals to allow sufficient time for bank processing, helping to avoid unintentional late payments.

View a larger sample of a NOA (JPG, 636 KB)

A sample of the new duties Notice of Assessment showing a new explanation of legislative due dates and interest

Clearer information on interest implications

Where the Statutory Due Date (the date by which duty must be paid to avoid a tax default) differs from the Payment Due Date, the NOA will display both dates.
The most common scenario is when interest has already accrued at the time the NOA is issued. In these cases, the Payment Due Date provides taxpayers with additional time to make payment before any further interest becomes payable.
The NOA will also include explanatory text that will help taxpayers understand interest implications if payment is not received on time.

View a larger sample of a NOA (JPG, 603 KB)

A sample of the new duties Notice of Assessment showing clearer payment due date information