State revenue

You may apply to NCAT to review decisions made by the Chief Commissioner of State Revenue about State tax assessments and some types of State grants such as:

  • land tax
  • payroll tax
  • stamp duty
  • First Home Owner Grants
  • First Home Plus Stamp Duty exemption or concession
  • Regional Relocation Grants

You may also apply directly to the Supreme Court for a review of these decisions. You should obtain legal advice if you are considering applying directly to the Supreme Court because if you are unsuccessful you will probably have to pay the costs of the other party’s lawyer.

You should have received a letter from the Chief Commissioner of State Revenue informing you of your right to have the decision reviewed by NCAT. If you are not sure whether your matter can be dealt with by NCAT, please seek legal advice​.

Legislation which gives jurisdiction

The main laws that give NCAT power to review decisions of the Chief Commissioner of State Revenue are listed below:

More information

For more information about state revenue cases at NCAT, view Steps in a state revenue matter.

For more information about state taxation generally, view the NSW Office of State Revenue website.