State revenue

NCAT can review decisions made by the Chief Commissioner of State Revenue about tax assessments and some types of State grants. These include:

  • Duties
  • First home benefits
  • Land tax
  • Parking space levy
  • Payroll tax
  • Regional relocation grants

The letter from the Office of State Revenue will tell you whether NCAT can review the decision.

You can apply to either NCAT or the NSW Supreme Court for a review of these decisions. If you are considering going directly to the Supreme Court you should seek legal advice.

More information

To learn more about how to apply to NCAT to review a state revenue decision, view Steps in a state revenue matter.

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

Legislation which gives jurisdiction

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