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How Revenue NSW ensures land tax compliance

Understand how Revenue NSW helps landowners comply with their land tax and surcharge land tax obligations in NSW, including the services we provide.

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What is tax compliance?

Tax compliance is the practice of following tax laws and reporting requirements set by tax authorities, such as Revenue NSW.

For land tax and surcharge land tax, compliance means:

  • updating land tax details (lodging returns) on time, including accurately reporting changes to your non-exempt land
  • only applying for exemptions and concessions you are entitled to
  • keeping documentation to support exemptions and concessions applications, and
  • paying the correct amount of tax owed, or setting up a payment plan, by the due date on your annual assessment notice.

Tax compliance applies to individuals, businesses, non-profit organisations, trusts and other entities.

Non-compliance can result in interest and penalty charges, investigations, and in severe cases, legal proceedings.

Visit our legal resources for case summaries and more information on land tax.

Read overdue land tax for more details about our debt recovery processes.

Compliance objectives

Revenue NSW relies on your honesty to voluntarily self-assess and comply with your land tax obligations.

Our compliance approach aims to:

  • encourage and assist you to comply by providing information and tools
  • detect and deter non-compliance by taking a targeted, risk-based approach
  • treat all customers in the same way, and
  • minimise disruption to you and your business.

View our 2023-24 compliance results.

Compliance activities

We ensure compliance using the following strategies:

  • Identifying and contacting landowners liable for land tax and surcharge land tax, including existing customers and new property owners.
  • Identifying and investigating landowners who incorrectly receive the benefit of multiple thresholds.
  • Investigating and contacting customers, where available information suggests claims for exemptions are incorrect, with a focus on the principal place of residence and primary production land exemptions.
  • Contacting lessees of crown land who may not be aware of their land tax liability or fail to comply with their obligations
  • Using duties purchase transactions to identify customers who hold land in trust.
  • Identifying and investigating related companies that either failed to disclose their group structure or improperly claimed multiple tax thresholds or a reduced tax rate.
  • Working closely with other government departments to better share information.
  • Engagement with industry bodies to support education and compliance.

How we help you get it right

Revenue NSW:

  • provides Land Tax Online so you can view and update your property details
  • offers flexible payment options to reduce the burden of lump sum payments
  • develops online tools like our Surcharge Assist Tool and Land Tax Calculator to help you plan ahead
  • offers a comprehensive video Education Library about land tax obligations
  • proactively contacts NSW landowners who may be new to land tax, providing time to submit information before assessment
  • engages regularly with industry professionals to improve our service, and
  • attends community events like the Property Expo to educate property owners and answer tax questions.

Contact us

If you are currently being investigated, contact your assigned Revenue NSW case officer. Their contact details are on your notice.

If you have a general question about our compliance activities, contact the land tax team.