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    Taxes, duties, levies and royalties
  • Land tax
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  • Gaming and wagering
  • Insurance duty
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  • Parking space levy
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Check the key dates and be payroll tax ready

Visit the key dates for payroll tax webpage and schedule these dates in your calendar to avoid missing lodgement dates and additional costs associated with late lodgement.

    Fines and fees
  • Fines
  • Fees
  • Advocates and sponsors
  • Support and community services
Fines and fees have moved to nsw.gov.au

Pay now or learn about your options to manage your fines and fees including setting up a payment plan.

    Grants and schemes
  • First Home Buyers Assistance Scheme
  • First Home Owner (New Homes) Grant
  • Approved shared equity schemes
  • Electric Vehicle Rebate
  • Electric Vehicle Stamp Duty Refund
  • Previous schemes
Approved shared equity schemes

Learn more about becoming a shared equity partner approved by the Chief Commissioner of State Revenue, to support home buyers in purchasing property in NSW.

    Unclaimed money
  • More about unclaimed money
  • Search and make a claim
  • Return unclaimed money
Search unclaimed money and make a claim

Learn how to easily search for unclaimed money, start a claim, check the status of your claim or return unclaimed funds.

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  • Taxes, duties, levies and royalties
    • Land tax
      • Understanding land tax
        • What is land tax?
        • Land tax thresholds and rates
        • How land tax is calculated
        • Types of landowners
          • How individuals and joint owners are assessed for land tax
          • How trusts are assessed for land tax
          • How companies are assessed for land tax
          • Lessees of crown land
          • Owners of company title units
        • Request a login for Land Tax Online
        • How to use Land Tax Online
      • Lodge a land tax return
        • Update land tax details
        • Upload documents for land tax
        • Request a login for Land Tax Online
      • Land tax exemptions and concessions
        • Land tax exemption for principal place of residence
        • Land tax exemption for primary production land
        • Other land tax exemptions
        • Apply for a land tax exemption
      • Your land tax assessment notice
        • Understand your land tax assessment notice
        • Request an urgent land tax assessment notice
        • Opt in to email communications for land tax
        • Update postal address for land tax
        • Download land tax assessment notices
        • Lodge a land tax objection
        • Land valuation objections (NSW Valuer General)
      • Pay your land tax or surcharge land tax
        • Land tax payment options
        • Land tax interest-free payment plans
        • Request a land tax refund
        • View land tax payments and download receipts
        • Request a payment reallocation for land tax
        • Overdue land tax
        • Set up instalment plan for overdue land tax
      • Land tax when buying and selling property
        • Understand land tax clearance in NSW
        • Apply for a land tax clearance certificate
        • Apply for a land tax clearance quote
        • Request land tax settlement letter
        • Update existing land tax clearance certificate or obtain copy
        • Request an urgent land tax assessment notice
      • Surcharge land tax for foreign owners
        • What is surcharge land tax?
        • Surcharge Assist Tool
        • Check and update foreign status
        • Surcharge land tax exemption – intended principal place of residence
        • Surcharge land tax exemption for Australian-based developers
        • Surcharge land tax exemption – residential land used for commercial purposes
        • Surcharge land tax exemption for build-to-rent
      • Land tax investigations
        • What are land tax investigations?
        • Respond to a land tax notice of investigation
        • How Revenue NSW ensures land tax compliance
      • Legal resources for land tax
        • Revenue Rulings
        • Commissioner's Practice Notes
        • Case summaries
        • Land Tax Act 1956
        • Land Tax Management Act 1956
        • Taxation Administration Act 1996
    • Payroll tax
      • Log in to Payroll Tax Online
      • Getting started with payroll tax
        • What is payroll tax?
        • Payroll tax questionnaire for unregistered businesses
        • Register for payroll tax
        • New to payroll tax
        • Payroll tax for growing businesses
        • Audits, penalties and compliance
        • Payroll tax assist
      • Payroll tax registration
        • Register for payroll tax
        • Cancel your payroll tax registration
      • Lodge and pay payroll tax returns
        • Key dates for payroll tax
        • Calculate and pay your monthly payroll tax return
        • Lodge your annual return for payroll tax
        • Payroll tax thresholds and rates
        • Payment options for payroll tax
        • Direct debit terms and conditions for payroll tax
      • Taxable wages for payroll tax
        • A-Z list of liable, exempt and non-liable payments
        • Allowances and payroll tax
          • Accommodation allowances and payroll tax
          • Motor vehicle allowances and payroll tax
        • Payroll tax for apprentice and trainee wages
        • Payroll tax for bonuses and commissions
        • Contractors and payroll tax
          • Payroll tax guide – Contractor exemptions
        • Payroll tax and directors' wages
        • Employment agencies and payroll tax
        • Fringe benefits and payroll tax
        • Payroll tax and interstate wages
        • Payroll tax and JobKeeper payments
        • Nexus provisions for payroll tax
        • Salary sacrifice and payroll tax
        • Payroll tax for shares and options
          • Shares and options calculation examples for payroll tax
          • Payroll tax guide – Shares and options
        • Superannuation and payroll tax
        • Termination payments and payroll tax
        • Payroll tax for wages paid by or to third parties
        • Workers compensation and payroll tax
      • Payroll tax grouping
        • What is payroll tax grouping?
        • Payroll tax grouping for related corporations
        • Common control and payroll tax grouping
        • Subsuming and payroll tax grouping
        • Tracing of interest and payroll tax grouping
        • Common employees and payroll tax grouping
        • Payroll tax grouping for NSW Public Service agencies
        • Payroll tax grouping for illegal phoenix operators
        • Exclusion from a payroll tax grouping
      • Payroll tax exemptions
        • Exempt wages and payments not liable for payroll tax
        • Payroll tax guide – Contractor exemptions
        • Employers exempt from payroll tax
        • Apply for a payroll tax exemption
        • Payroll tax exemption reviews
      • Payroll tax audits, penalties and compliance
        • Report changes to your business
        • Payroll tax voluntary disclosure
        • Payroll tax audits
        • Payroll tax audits for large business
        • Computer assisted verification
        • Objections and reviews
        • Our commitment to you
        • What happens if you do not pay your payroll tax?
        • Interest and penalty tax
        • Insolvency and payroll tax
        • Illegal phoenix activity
      • Payroll tax industry specific guidance
        • Payroll tax and the building and construction industry
        • Payroll tax and the cleaning industry
        • Payroll tax and direct selling
        • Payroll tax and the gig economy
        • Payroll Tax and the information technology industry
        • Payroll tax and the meat processing industry
        • Payroll tax and the medical services industry
          • Bulk Billing Support Initiative for contractor payments to general practitioners in medical centres
        • Payroll tax and the mining industry
        • Payroll processors and payroll tax
        • Payroll tax and the point to point transport industry
        • Payroll tax and the real estate industry
        • Payroll tax and the security industry
      • Payroll tax legal resources
        • Revenue Rulings
        • Commissioner's Practice Notes
        • Case summaries
        • Payroll Tax Act 2007
        • Taxation Administration Act 1996
    • Property tax
      • Pay your property tax
      • Understand your notice of assessment
      • Update your property tax details online
      • Property tax objections and reviews
      • Selling or making changes to your property
      • How property tax is calculated
      • Understand property tax
        • Download our property tax factsheet
        • First Home Buyer Choice guide for property professionals
        • First Home Buyer Choice video library
        • Property Tax (First Home Buyer Choice) Act 2022
        • Land Tax Management Act 1956
        • Taxation Administration Act 1996
    • Income tax equivalents
      • Tax equivalent regime
      • National tax equivalent regime
    • Transfer duty
      • Lodging applications
      • Pay your transfer duty
      • Buying a property
      • First home buyers and transfer duty
      • Buying off the plan
      • Surcharge purchaser duty
        • Surcharge purchaser duty for individuals
        • Surcharge purchaser duty for corporations and trusts
        • Exemptions and concessions
          • Residential land used for a commercial purpose
          • Australian based developers that are foreign persons
          • Build to rent
      • Buying a business
      • Deceased estate transfers
      • Family transfers
      • Landholder duty
      • Transfer Duty Compliance
      • Transfer duty - land acquisitions involving options
      • Wholesale and Imminent Wholesale Unit Trusts
      • Corporate reconstructions and consolidations
    • Motor vehicle duty
      • Exemptions
      • Refunds
      • Motor vehicle duty relief
    • Gaming and wagering tax
      • Gaming machine tax
      • GST rebate for clubs
      • Point of consumption tax
        • Register
        • Calculate
        • Lodge your return
        • Make a payment
    • Insurance duty
      • Register, lodge and pay
      • Types of insurance
      • Register of insurers
      • Insurance exemptions
      • Small business exemption
      • Help getting it right
    • Foreign buyers and land owners
      • Definitions
    • Emergency services levy
    • Health insurance levy
      • Rates and calculation
      • State ambulance insurance plan
      • Help getting it right
    • Parking space levy
      • Pay your parking space levy
      • Compliance
      • Exemptions
    • Passenger service levy
      • Make a payment
    • Royalties
      • Lodge your return
        • Coal royalties return lodgement
        • Royalty Online Services User Guide – Mineral return
        • Royalty Online Services User Guide – Petroleum return
      • Make your royalty payment
      • Coal royalty return
      • Minerals other than coal
      • Petroleum royalty return
      • Foreign exchange gain or loss
      • Royalty objections
      • Help getting it right
  • Grants and schemes
    • First Home Owner (New Homes) Grant
      • First Home Owner Grant (New Home) Scheme approved agents
      • Proof of identity for first home grants and schemes
      • First Home Owner Grant (New Home) Scheme compliance for banks/financial institutions
    • First Home Buyers Assistance scheme
    • Approved shared equity schemes
    • Electric Vehicle Rebate
    • Electric Vehicle Stamp Duty Refund
    • Motor vehicle duty relief
    • Previous schemes
  • Unclaimed money
    • Find out more about unclaimed money
    • How to search and make a claim
    • How to return unclaimed money
  • About us
    • Who we are
    • Our commitment to you
    • Legislation and rulings
      • Revenue rulings
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      • Legislative guidelines
      • Revenue legislation
      • Private rulings and special tax arrangements
      • Case summaries
      • Revenue Forms
      • State budget and legislative amendments
      • Objections and reviews
    • How we manage feedback
    • Terms and conditions
      • Interest and penalty tax
      • Direct debit terms and conditions for payroll tax
      • Direct debit terms and conditions for land tax
      • Emergency service levy terms and conditions
    • Right to information
    • Compliance
      • Investigations
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    • Annual reports
    • Our strategic plan
    • Our people
    • Where your money goes
  • Contact us
    • Compliments, suggestions and complaints
    • Compliments, suggestions and complaints
    • Service of Subpoenas and Statutory Notices on Revenue NSW
  • Terms
  • Revenue NSW Privacy Policy
    • Privacy Management Plan
    • Property Tax - Privacy Collection Notice
    • Compliance Workflow Management - Privacy Collection Notice
    • Shared Equity Home Buyer Helper – Privacy Collection Notice
    • Unclaimed Money - Enterprise - Privacy Collection Notice
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  • ReveNews
  • Seminars and webinars
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    • Electronic Duties Return
      • Register for Electronic Duties Returns
      • Change your details
      • Electronic Duties Returns (EDR) Approval Holder Eligibility
      • Find a client service provider (CSP)
      • Endorsement of instruments
      • Payment of duty
    • eDuties
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    • eConveyancing guide
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    • Surcharge purchaser duty tool
    • Videos and webinars
      • Surcharge purchaser duty videos
      • Corporate reconstructions and consolidations webinar
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