Land Tax Audits,
Objections & Appeals (NSW)
Revenue NSW issues annual land tax assessments and conducts targeted audits of trust structures, land ownership changes and PPR exemption claims. MGS Private advises on assessments, prepares objections and manages NCAT proceedings.
Objecting to a land tax assessment
An objection to a NSW land tax assessment must be lodged with Revenue NSW within 60 days of the assessment date. The objection must set out the grounds on which the assessment is challenged — and must be substantively correct to have any prospect of success.
- Challenging the classification of a trust as a “special trust” where the deed satisfies the fixed trust definition
- Objecting to the denial of the principal place of residence exemption
- Challenging the land value used in an assessment — requesting NSW Valuer-General review
- Objecting to incorrect aggregation of landholdings across entities
- Back-year assessments — challenging assessments for prior years (Revenue NSW can issue back years for up to 5 years)
- Appeals to NCAT — Administrative and Equal Opportunity Division
- Penalty and interest remission applications
Each year’s assessment has its own 60-day objection period. Back-year assessments must each be challenged separately — a single objection to the current year’s assessment does not cover prior years.
Most Commonly Disputed Issues
Where MGS Private typically acts
Disputing a NSW land tax assessment?
60-day objection period applies. Contact MGS Private urgently through your accountant or lawyer.