State revenue

Revenue NSW will tell you if its decision can be reviewed by NCAT.

Before applying to NCAT, you must first lodge an objection with NSW Revenue.

The Chief Commissioner will consider the objection and respond with a Determination of Objection.

If you do not agree with Revenue NSW's Determination of Objection, you can apply to NCAT to review the decision.

You can either present your own case to NCAT or have a lawyer or non-lawyer agent represent you. You will usually need to attend the hearing to give your instructions to your lawyer or agent.

• Your lawyer or agent needs complete a Notice of Representation and submit to NCAT in person or by post.
• Send a copy of the Notice of Representation to NSW Revenue.

A non-lawyer agent needs to ask for permission to represent you from the Tribunal Member the next time the case is listed. You should attend with the agent in case NCAT does not allow the agent to appear for you. A lawyer does not need to ask for permission from the Member.

Complete the Administrative review application form and pay the relevant application fee. 

Include the following information on your application form:

• Your name, address and telephone number
• Date of the original decision and the Determination of Objection
• Copy of the original decision and the Determination of Objection (sent to you by Revenue NSW)
• Brief outline of why you think the decision is wrong.

When lodging your application with the NCAT Registry, please attach 3 copies of your completed application form.

Do you need a stay of the decision?

While you wait for NCAT to review the original decision, the decision still applies and Revenue NSW can implement it.  You can complete the Application for stay or interim order and lodge with your Administrative review application form.

You will receive a notice of listing from NCAT with a date for a directions hearing.  NCAT will send a copy of your application to Revenue NSW.

During the directions hearing, a member of NCAT will talk to you and a representative from Revenue NSW about the options for resolving your case. The member will consider whether to include a mediation in the timetable. If the matter is complex, the member may also direct the parties to prepare a statement of issues document or provide expert or lay evidence. The Chief Commissioner of Revenue NSW, in settling proceedings, must have a reasonable basis to do so in fact and law.

Read our Resolution Processes Guideline to learn more about the mediation process.

Revenue NSW will provide you and NCAT with a copy of all the documents in their possession that are considered relevant to the decision within 28 days of receiving your application from the Tribunal. These are sometimes called 'section 58' documents.

The member will direct you to give NCAT and the Chief Commissioner submissions and evidence including statements, documents and any reports from experts. The usual time allowed for this is 4 weeks but a shorter or longer time may be given. The member will direct the Chief Commissioner to give you and NCAT submissions and evidence in response. The usual time allowed for this is a further 4 weeks. You will usually be given a further 2 weeks to put on evidence and submissions to reply to any evidence or submissions of the Chief Commissioner. The reply must be given to NCAT and the Chief Commissioner. It should not deal with any matters other than those in the Chief Commissioner's materials unless you get permission (leave) from NCAT.

Depending on the complexity of the issues, the matter should be ready for a hearing 4 to 6 months after you lodged the application.

If you want to ask for a summons to be issued, you should raise this with the Member at the directions hearing.

Prepare your evidence and submissions to support your objections. Your documents may include statements or affidavits, legal submissions, references to legal authorities, cases and legislation.

Make sure you provide copies of your documents to NCAT and Revenue NSW within the timeframe set at the directions hearing.

NCAT’s hearings are less formal than court hearings. Generally, you and the representative from Revenue NSW will be asked to give a short summary of your arguments.

When NCAT reviews administrative decisions, the respondent (Revenue NSW) will usually give its evidence first followed by the applicant. After the evidence is presented, you will both be given an opportunity to make submissions about the finding of fact that NCAT should make and the meaning of the law that should be applied.

In some cases, the Tribunal Member will give their decision at the end of the hearing. However, in most cases the Member needs time to consider the case and will give their decision at a later date. You will usually receive the decision in less than 3 months. Complex matters may take longer.

You will receive a letter telling you of the decision made by NCAT. The decision may also be published on the NSW Caselaw website.

Right of appeal

If you are not satisfied with NCAT's decision may have the right of appeal to the Appeal Panel, if you can establish that the Tribunal went wrong either in the procedure it followed, or the way it applied the law to the facts of your case.

In some instances, there is also a right of appeal to the NSW Supreme Court. If you are not sure of your appeal rights you should seek legal advice.