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Taxes, duties, levies and royalties
  • About

    How to meet your obligations and make payments.

  • Land tax

    Paying tax on property you own.

  • Payroll tax

    Calculate and lodge tax on the wages paid by your business.

  • Transfer duty

    Calculate and pay transfer (stamp) duty on purchases.

  • Royalties

    We collect and audit mineral resources royalties.

  • Gaming and wagering

    We collect gaming and wagering taxes.

  • Health insurance levy

    For businesses that provide health benefits to contributors.

  • Insurance duty

    Providers of general and life insurance pay a duty.

  • Parking space levy

    Aims to reduce traffic congestion in Sydney's busiest areas.

  • Foreign buyers and land owners

    Surcharge fees that apply to residential land.

  • Motor vehicle duty

    Duty applies to some vehicle registrations and transfers.

  • Passenger service levy

    Applies to authorised taxi and booking service providers.

  • Emergency services levy

    We collect funds to support emergency services in NSW.

  • Income tax equivalent regime

    How government and the private sector compete

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In this section
  1. Lodge your return
  2. Make your royalty payment
  3. Coal
  4. Minerals other than coal
  5. Petroleum
  6. Foreign exchange gain or loss
  7. Disputes and objections
  8. Help getting it right

Disputes and objections

If you disagree with a decision or an assessment that has been issued, you can lodge a written dispute or an objection with us.

  • Certain matters relating to coal reject are not open to dispute as outlined in section 286D of the Mining Act 1992.
  • Objections cannot be made against certain matters as outlined in section 86(2) of the Taxation Administration Act 1996.

Defining a dispute

A matter is a dispute when it relates to:

  • the quantity of minerals disposed of or held by the holder of a mining lease
  • the quantity of coal disposed of by the holder of a mining lease
  • whether – and the extent to which – coal was recovered by open cut mining, underground mining or deep underground mining.

To challenge any other aspect of a decision made or assessment issued, you can lodge an objection.

You must lodge your dispute in writing, providing all necessary details to support your case.

  • We will refer the dispute to the Minister for Resources for resolution.
  • The determination made by the Minister on a disputed matter is final and binding.

Defining an objection

An objection is a disagreement with an assessment or decision made by Revenue NSW.

If you are not satisfied with an assessment or any decision made by the Chief Commissioner of State Revenue you can lodge an objection.

Part 10, Division 1 of the Taxation Administration Act 1996 provides that an objection must:

  • be made in writing
  • fully state the grounds for the objection and
  • be lodged within 60 days from the date of service of the assessment or decision.

Before you start, read about objections and reviews, including:

  • the circumstances where you can lodge an objection
  • how to lodge your objection
  • time limits
  • finding out the result of your objection.

Lodging a dispute or an objection

You can lodge your dispute or objection by sending an email.

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