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Respond to a land tax notice of investigation

If you have received a notice from Revenue NSW you must respond by updating your land tax details and uploading any requested documents in Land Tax Online.

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If you have received a notice of investigation letter (a notice) from Revenue NSW it means your liability for land tax or surcharge land tax in New South Wales is under investigation.

Investigations are used by Revenue NSW to ensure landowners pay the correct amount of tax. We generally investigate compliance issues over the past 5 years.

Learn more about land tax investigations and why you might have been selected for one.

Who needs to respond to a notice

Landowners who receive a notice must respond by completing the following tasks in Land Tax Online:

  • Update your land holdings.
  • Add or remove an exemption. Read more about exemptions for land tax and surcharge land tax.
  • Confirm how your property has been used during the past 5 years.
  • Provide any supporting documentation outlined in your notice.

When to respond

You must respond to us by the due date on your notice.

What you need to provide

Each notice is specific to the customer receiving it.

Carefully read your notice to see what supporting documents or information you will need to provide to us.

Accepted file formats

Land Tax Online accepts the following formats:

  • PDFs.
  • Images (JPG, PNG).
  • Word documents.
  • Spreadsheets.

How to respond to a notice of investigation

 

Tip

Make sure you have all your supporting documents ready before you log in to your Land Tax Online account.

1

Log in

Log in to your MyServiceNSW Account.

If you do not have a MyServiceNSW Account, you can create one on the Service NSW website.

Log in to Land Tax Online using your client ID and correspondence ID for land tax.

Your client ID and correspondence ID can be found at the top of your most recent correspondence from Revenue NSW.

If you do not have these IDs, request a login for Land Tax Online.

2

Update details

In Land Tax Online, check your details then select Continue.

Select Manage land tax.

Select Update details.

Follow the prompts to update your personal and property information.

Apply for any exemptions or concessions you believe you may be entitled to. You will need to upload your supporting documents.

3

Upload requested supporting documents

Select Upload documents.

Press Select files.

Choose the file(s) on your device you want to upload.

Check that all the documents you want to provide appear under Uploaded files.

4

Submit

Review changes and select submit

A green box with Upload successfully submitted confirms that your documents have been received.

What happens next

Your case officer will:

  • review all the information you provided, and
  • contact you if more information is needed, outlining when it is due.

Read more about what happens after an investigation.

What happens if you do not respond

If you do not respond to your notice of investigation by the due date provided, Revenue NSW will reassess your liability for the relevant land tax years based on current information.

This new assessment notice may include interest and/or penalty tax.

Penalties for false and misleading information

Under the Taxation Administration Act 1996 we may impose penalties if you:

  • provide information that is false or misleading, or
  • deliberately avoid our requests for information.

The amount of these charges will depend on the outcome of the investigation and the circumstances of any tax shortfall.

For more details read interest and penalty tax.

Privacy policy

The information collected is necessary for Revenue NSW to assess your liability for land tax and surcharge land tax.

The information may be provided to third parties with your consent, or as required, or permitted by law. We will correct or update your personal information at your request.

Read our privacy policy.

Related pages

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.

Log in and respond