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.
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.
Learn about the legal consequences of overdue land tax and surcharge land tax in NSW. See the options available to pay your debt and minimise interest charges.
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Revenue NSW will never ask you for your password, credit card or bank account details by email or SMS
Revenue NSW is contacting property owners with outstanding land tax payments to help resolve debts and prevent additional interest and penalties from accumulating. We make outbound calls, SMS or email you from official email addresses and we never ask for personal information.
If a payment plan instalment is late or missed, interest is backdated to the due date on the assessment notice.
Interest is calculated daily on the overdue amount at a variable interest rate. Read more about interest and penalty tax.
Keep your contact details up to date
You are legally required to keep your land ownership and contact details up to date with Revenue NSW.
If we send notices to the address we have on file for you, and you have not updated your details, you will still be responsible for any interest charges.
If you have overdue land tax or surcharge land tax, you can pay it in full at any time. However, you will not receive the 0.5% discount for paying in full.
Revenue NSW also offers instalment plans for overdue land tax and surcharge land tax.
All instalment plans for overdue tax attract interest which accrues at a daily rate.
Revenue NSW is dedicated to finding ways to help you settle your debt.
If you are going through financial difficulties, we will take the time to understand your circumstances and work to navigate payment options best suited to your personal situation.
Instalment plans that extend beyond 9 months
In limited circumstances, we may offer an instalment plan that extends beyond 9 months for overdue tax.
These circumstances are generally limited to land tax customers with no recurring land tax or surcharge land tax liability. This is common for customers who have sold taxable land.
If you are unable to meet the obligations of your online instalment plan, you should contact us to discuss your individual circumstances.
The Hardship Review Board (the Board) is an independent body that reviews certain decisions made by Revenue NSW.
The Board can review a decision about fines, fees, taxes and duties. Depending on the type of debt they can direct Revenue NSW to change their decision.
Before applying to the Board for a land tax or surcharge land tax debt, you need to apply for an instalment plan with Revenue NSW.
Land tax and surcharge land tax must be paid before any other property-related debts.
These taxes are legally considered a first charge, which means they take priority over other financial claims against your property including mortgage payments.
A caveat can prevent a landowner from doing the following without consent from Revenue NSW:
Subdivide/amalgamate their land.
Register dealings, such as:
transfer of ownership (when buying and selling property)
mortgages (borrowing money using the property as security)
discharge of mortgage (when a loan is paid off)
lease agreements (particularly for commercial properties or long-term residential leases)
easements (rights for others to use part of your property, such as for access).
change of name (if an owner legally changes their name).
Refinance their mortgage.
Notice to mortgagee
Revenue NSW may send this notice to:
the current mortgagee (e.g. bank) of the taxable land, or
a lessee or occupier of the taxable land.
In most cases, the mortgagee pays the notice and adds the amount to the defaulting taxpayer’s existing loan.
This may put the taxpayer in default with their mortgagee. The mortgagee can then take further recovery action, including taking possession of the property.
When sent to a lessee or occupier, all rent must be paid to Revenue NSW rather than the landowner until the debt is paid in full.
Statement of Claim
Revenue NSW may start a court case by lodging a Statement of Claim (a claim) against an entity, such as an individual, corporation or trust. A claim is a legal form that money is owed.
judgement – the court's official decision that the debt is valid and legally enforceable
bankruptcy or insolvency proceedings, or
goods being seized and potentially sold – known as a writ on goods or property.
Claims lodged in the Supreme Court of NSW will be personally served to the liable entity.
Claims lodged in local or district courts will be sent to the liable entity by post.
Creditors statutory demand
Revenue NSW may send a demand letter to a registered company.
If we do not receive a response, payment, or payment arrangement within 21 days, we will start wind up proceedings in court.
When winding up the company, a liquidator is appointed to manage the company’s assets and financials.
We may also send a notice under section 46 of Tax Administration Act 1996 to any third party that holds money on behalf of the landowner or entity. This notice demands the third party pay the debt.
Director’s Notice
Revenue NSW may send this notice to a current or previous company director relevant to the debt period.
