Legislation and rulings
We administer the following legislation:
- Aboriginal Land Rights Act 1983 (for collection of the Community Development Levy only)
- Betting Tax Act 2001
- Commonwealth Places (Mirror Taxes Administration) Act 1998
- Duties Act 1997
- Electronic Conveyancing (Adoption of National Law) Act 2012
- Fines Act 1996
- First Home Owner Grant (New Homes) Act 2000
- Gaming Machine Tax Act 2001
- Health Insurance Levies Act 1982
- Insurance Protection Tax Act 2001
- Land Tax Act 1956
- Land Tax Management Act 1956
- Mining Act 1992 (for the assessment and recovery of royalties)
- Offshore Minerals Act 1999 (for the assessment and recovery of royalties)
- Parking Space Levy Act 2009 (for collection of the Parking Space Levy on behalf of the Minister for Transport)
- Payroll Tax Act 2007
- Payroll Tax Rebate Scheme (Disability Employment) Act 2011
- Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011
- Payroll Tax Rebate Scheme (Jobs Action Plan) Regulation 2015
- Petroleum (Offshore) Act 1982 (for the assessment and recovery of royalties)
- Petroleum (Onshore) Act 1991 (for the assessment and recovery of royalties)
- Regional Relocation Grants (Skills Incentive) Act 2011
- Small Business Grants (Employment Incentive) Act 2015
- Taxation Administration Act 1996
- Unclaimed Money Act 1995.
Note: by accessing the legislation, you are taken to a database of NSW legislation maintained by the NSW Parliamentary Council Office (PCO).
Revenue rulings assist you understand the legislation we administer.
To view all rulings, visit the Revenue rulings page.
Legislation can be amended to improve its operation and functionality.
To view recent amendments, visit the Amendments page.
State budget announcements
The New South Wales government makes a budget announcement that impacts certain pieces of legislation.
To view recent announcements, visit the State budget announcements page.
The main functions of the Administrative Decisions Tribunal (ADT) are to review specific administrative decisions of NSW Government agencies, resolve discrimination and retail lease disputes, and exercise disciplinary and regulatory functions over a range of professional and occupational groups.
To view recent summaries, view the Case summaries page.
Objections and reviews
You have the right to lodge an objection when you are dissatisfied with a tax assessment or certain decisions of the Chief Commissioner of State Revenue.
If you are dissatisfied with the outcome of your objection you have the right to request an independent external review through the legal system.
To learn more, view the Objections and reviews page.