Deadline set for first home buyers stamp duty concessions
THE state government has set an end-of-year deadline on its stamp duty concessions for first home buyers wanting to buy established homes.
First-home buyers currently pay no stamp duty on properties under $500,000 and receive a discount for properties valued up to $600,000.
From January 1, the stamp duty savings will apply only to new homes, including ones bought off the plan.
First-home buyers of established homes will have to pay full stamp duty from that date, which amounts to $17,990 for a $500,000 home and $22,490 for one worth $600,000.
Agents criticised the decision. ”This is not going to help young people jump off the rental market treadmill and into their own homes,” the chief executive of Raine & Horne, Angus Raine, said.
”I’d really urge the NSW government to reconsider this budget measure as it will mean first timers will need to find tens of thousands of additional dollars to buy into the housing dream.”
The chairman of Ray White, Brian White, was also critical. ”It’s our belief that the impost of stamp duty is significant,” he said.
”To take away this benefit to the second-hand home structure in order to just help new home buyers is a bit artificial … we don’t see that as quality thinking.”
Yesterday’s budget announcement coincided with the release of figures from the Bureau of Statistics showing that the proportion of first-home buyers taking out home loans in NSW was the lowest for 6½ years.
The senior economist at the Fairfax-owned Australian Property Monitors, Andrew Wilson, said the end-of-year deadline could motivate first-time buyers this spring.
”It’s like the [first-home buyer] boost all over again,” he said.
”First home buyers may go nuts over the next four months because they’re only going to have that $18,000 saving for a limited time.”
But the development lobby welcomed the decision to focus stamp duty incentives.
”By tying stamp duty concessions exclusively to new housing, the inflationary impact on existing housing will be removed and brand new homes will be more attractive to home buyers,” the chief executive of the Urban Taskforce, Aaron Gadiel, said.
To complement the plan, the government-owned developer, Landcom, will release 10,000 lots for housing over the next four years in the north-west and south-west of Sydney. The government had already committed to releasing 8000 new lots, so this is effectively a 2000-lot jump.
Stamp Duty Concession changes in NSW
Property developers have welcomed the NSW government’s plan to scrap stamp duty exemptions for existing homes, arguing it will help improve affordability and boost construction.
From January 1, 2012, the stamp duty exemption will be limited to newly built homes, including dwellings under construction bought “off the plan”.
The changes are part of Treasurer Mike Baird’s 2011/12 budget delivered on Tuesday.
Urban Taskforce, the peak body for property developers, has welcomed the government’s plan to scrap stamp duty exemptions for existing homes worth up to $600,000.
“We actually think the policy wasn’t working before,” chief executive Aaron Gadiel told reporters on Tuesday.
“In parts of Sydney where first-home buyers predominate, we were seeing prices being pushed up … so it’s inflated housing prices but hasn’t contributed to supply.
“This reform will make housing more affordable for first-home buyers by boosting the new housing supply.”
CEO of the NSW Business Chamber Stephen Cartwright said it was “a very smart change to an existing tax incentive”.
“It’s economically and fiscally sensible,” he said, adding that it would save taxpayers over $1 billion and provide “a shot-in-the-arm” for the housing construction market.
“NSW has underperformed in terms of new housing stock for a range of reasons and this initiative will help address that underperformance,” he said.
Mr Gadiel also said restricting transfer duty exemptions to newly built homes would help the building sector.
“By targeting the scheme, particularly at new housing, what we can expect is that it will stimulate new housing construction,” he said.
But Mr Gadiel criticised the government for not dedicating more funds to new roads in the outer suburbs of Sydney.
“It does show how little is spent on new roads – that will be something the government needs to work on in further budgets,” he said.
He calculated the northwest rail link in Sydney would cost $8-$12 billion, compared with $2.5 billion set aside for new roads in 2011/12.
For the 2011/12 financial year, the government dedicated $600 million towards the planned northwest and southwest rail links in outer Sydney.
A total of $13.1 billion will be spent on transport and roads this financial year, with $7.7 billion for operating and expanding public transport services and $5.4 billion for roads and maritime services.
New $800 ‘green tax’ mooted on homes – you must pay before you can sell
EMBATTLED NSW homeowners could be slugged more than $800 to give their houses a compulsory “green rating” before they are sold or leased, under a new federal government scheme.
Mandatory “green ratings” for apartments and houses similar to those on new washing machines and fridges are to be introduced in the initiative to encourage more energy efficient homes.
The ratings are part of the requirement for each state to introduce legislation requiring homeowners to disclose their home’s energy, greenhouse and water efficiency when they advertise it for sale or lease.
A national report has posed four different options for energy audits which in NSW would range in price from about $200 to $820.
Public consultations on compulsory testing will be held for the first time around the country starting in Sydney on Tuesday.
The most expensive option detailed in the report estimates a charge to an individual home owner of $774 for an assessor with an added $50 cost for the inconvenience of having to arrange to be present during the assessment.
But homeowners would not benefit from this option, which is estimated to cost homeowners a total of $1.9 billion, Real Estate Institute of NSW president Wayne Stewart said.
“We agree there needs to be a change of thought and attitude towards energy efficiency,” Mr Stewart said.
“But the government needs to work with consumers to bring about change rather than slap them with what looks like being another tax of up to $800.”
A less expensive option involves a simpler thermal assessment, involving a cost of $172.50 for an assessor and a $25 cost to a householder.
The third model would be an online version of the thermal performance assessment at a cost of $68 if done by the householder or $165 if done by an assessor with an associated $18 “householder waiting cost”.
The fourth option is similar to that already adopted in Queensland whereby a homeowner fills out a checklist of building information.
This option is estimated to cost $41 if done by the property owner and $150 if done by an assessor.
Mandatory energy ratings were being introduced to establish a credible and uniform system, a spokesperson for Department of Climate Change and Energy Efficiency said.
Rating a property’s green performance could also boost its value.
“Assessing the energy and water efficiency characteristics of a home can help people chose a property that is potentially more comfortable and cheaper to run,” the spokesperson said.
Souce : BRONWEN GORA REAL ESTATE WRITER From The Sunday Telegraph 31 July 2011
NSW Budget stamp duty changes
THE housing and construction industries are to receive a significant boost from the budget. One of the measures taken by the government to increase housing supply is cutting to zero stamp duty for those buying dwellings off the plan.
Additionally, those aged over 65 years will pay no stamp duty on a new dwelling, as long as they live in it for more than 12 months. In both cases, the new dwelling must cost less than $600,00.
None of the budget measures here involve a large amount of money but, taken with other measures to cut developer contributions to local councils announced last week, will give the housing construction industry a substantial lift.
The government has budgeted $120 million over two years to fund the off-the-plan stamp duty costs, with a further $20 million, also over two years, to finance the stamp duty cuts for those over-65s who are selling the family home to move into smaller housing.
To qualify for zero stamp duty, new dwellings most be at the “pre-construction stage” – that is, before the laying of foundations has begun, although site preparation such as demolishing existing buildings is permitted.
For off-the-plan dwellings where building is under way, stamp duty will fall by 25 per cent.
“What this is about is allowing project finance to be accessed,” the NSW Treasurer, Eric Roozendaal, said of the stamp duty cuts to increase off-the-plan sales. “This is a well constructed plan . . . to get a lot more housing stock into the market.”
Since the global financial crisis, property developers have found it difficult to obtain the financing for new developments. A higher level of pre-sale is expected to ease financing pressures, helping developers to get projects off the ground.
The chief executive of Urban Taskforce, Aaron Gadiel, said: “This is a fundamental re-shaping of the stamp duty regime so that it supports new housing development.”
Coupled with the measures to increase housing supply outlined late last week by capping developer contributions to councils for infrastructure, while also paving the way for councils to raise rates beyond the present rate cap, the stamp duty cuts detailed yesterday will result in a boost in the amount of new housing stock being offered for sale.
The NSW acting executive director of the Property Council of Australia, Glenn Byres, said: “The [stamp duty changes] break the back of some of the impediments to bringing housing demand though.”
In pre-budget lobbying, his organisation argued for the government to follow Victoria in cutting stamp duties for dwellings bought off the plan. NSW went a step further, in abolishing stamp duty altogether in some cases.
Treasury expects the additional measures to boost housing stock by 8000 units, twice the estimate arrived at by BIS Shrapnel based on concessional cuts to stamp duty introduced earlier in Victoria.
After the initial two years of stamp duty cuts, they would be reviewed, Mr Roozendaal said.
The $600,000 threshold might also need to be assessed, property industry officials said. “The thresholds may need to be reviewed in 12 months time, to see if it is acting as an impediment to some stock being brought to market,” Mr Byres said. Even with the stamp duty cuts, the state government is budgeting for a $400 million increase in stamp duty revenues from property transactions in 2010-11 and again in 2011-12.
BRIAN ROBINS
June 9, 2010 – Sydney Morning Herald
NSW stamp duty – ad valorum tax proposal
$90m housing slug ‘sneaked in’
THE NSW Labor government yesterday used the cover of the federal budget and an obscure Latin phrase to introduce a $90 million slug on home buyers and property developers.
The new measures fly in the face of the Henry tax review, released earlier this month, and have been angrily rejected by the property industry.
They also appear to take up the revenue slack created by the abolition in 2012 of mortgage duties, more than a decade after that measure was agreed to by the states in exchange for the GST.
It was left to NSW Lands Minister Tony Kelly yesterday to unveil the new charges on property transactions worth more than $500,000, that were described as “ad valorem” (“according to value”) fees designed to fund a range of new measures to strengthen the security of property title and prevent fraud.
The charge will be imposed at a rate of 0.2 per cent for the portion of land transactions between $500,000 and $1 million, and 0.25 per cent for the value above $1m.
The extra transaction payment on an average Sydney home worth $600,000 will be about $200, and about $2250 on a $1.5m home.
For a developer buying a $50m development site, the damage will be $123,500.
The extra revenue will come on top of the $4 billion the NSW government expects to reap in stamp duty this year.
While stamp duty in NSW — worth about $54,000 on a $1m home — sits around the middle of the national band, higher property values and more transactions mean it is a cash cow for public finances.
“The new security measures will strengthen land title examination processes and will include an additional six authentication measures, such as a new watermark and a security trust seal tailored specifically for certificates of title,” Mr Kelly said. “The principle of ad valorem is that a duty is imposed as a proportion of a property’s value rather than as a flat fee and is designed to provide greater land document safety.”
He said ad valorem charges were already levied in other states but property industry groups claimed the slug was a hike in stamp duty by another name and would mug the Sydney property market as it begins to recover from the financial crisis.
Glenn Byres, from the Property Council of Australia, described the move as a “great big new tax”.
“We’ve seen today a new tax introduced, without consultation (and) without explanation, at a time when the investment climate in NSW is fragile,” he said. “This came out of the blue. No one had any idea it was coming and it’s going to send a strong message that NSW is not the place to invest.”
The Henry tax review described property transaction charges as “highly inefficient, distorting both residential and business use of property”.
“Stamp duty encourages people to stay in houses when they would prefer to move, contributing to longer commuting times, larger average home sizes and lower labour mobility,” it said. The government’s last run-in with the sector was in 2008, when Eric Roozendaal increased land tax on high-end investment properties.
NSW State Government Budget – Stamp Duty Relief
Housing Construction Acceleration Plan
The Government will introduce a Housing Construction Acceleration Plan to support
growth and construction jobs in the housing sector. From 1 July 2009 until
31 December 2009 purchasers of newly constructed dwellings, other than first home
buyers, will only pay 50 per cent of the transfer duty payable on properties up to
$600,000, providing savings of up to $11,245 per property.
The Budget also extends the existing first home buyer supplement to 30 June 2010,
which provides an additional $3,000 to first home buyers purchasing newly constructed
dwellings. Eligible first home buyers will continue to receive the $7,000 first home
owners’ grant, as well as exemptions on stamp duty on properties up to $500,000
(tapering out at $600,000). Including the Australian Government’s First Home Owners
Boost, NSW first home buyers can receive benefits of up to $41,990.
Source:NSW Government Budget Paper
Land Tax Q & A for NSW
General
- What is land tax?
- Land tax is an annual tax on the total land value of all taxable land owned in NSW. You are assessed on all land held as at midnight 31 December the previous year eg 2009 is based on all land held at as 31 December 2008.
- Do I have to pay land tax on my principal place of residence?
- Your principal place of residence is generally exempt from land tax. For more information on the eligibility criteria, view the principal place of residence exemption.
- Who is considered to be a land owner for land tax purposes?
- An owner includes:
- a sole owner
- joint owners
- a company
- a trustee of a trust
- a beneficiary of a trust
- a shareholder in a home unit company
- any person deemed to be an owner by the land tax legislation including a person who leases land from the Crown or from a Local Council.
- How is land tax calculated?
- Use OSR’s land tax calculator to estimate your land tax liability or read more information on land tax rates.
- Do I have to pay land tax on a property that isn’t earning any income?
- Yes, if your property is not exempt from land tax it will be subject to land tax, even if it is not producing any income (eg a holiday home, a hobby farm or vacant land).
- Do I have to pay land tax on properties outside of NSW?
- You do not have to pay NSW land tax on land located outside of NSW, but all other states and territories except the Northern Territory impose land tax. Read more information on land tax in other States by selecting the links below:
- If I sell land part-way through a year, do I get a refund of part of the tax paid?
- No, but the contract for the sale of your land may allow you to recover a proportion of the land tax you paid from the purchaser. However, this is a matter for you to negotiate with the purchaser prior to signing a contract to sell the land.
- Do I have to pay land tax if, on 31 December I am in the process of selling my principal place of residence but I have already purchased a new residence?
- You may be able to claim an exemption on both properties as long as one residence is or was your principal place of residence and the newly purchased residence is or will be your principal place of residence. Read more information on selling your former principal place of residence.
- Do I have to pay land tax on my newly constructed residence if it is not ready for occupancy until after 31 December?
- If you buy land with the intention of building your principal place of residence, you can claim an exemption for two years after the date of purchase if you do not own and occupy an existing residence. Read more information on land intended as your principal place of residence.
- Do I receive a rebate if my land is rented at 31 December and I occupy it as my principal place of residence after this?
- No, if the property is leased on the taxing date (midnight on 31 December prior to each calendar year) then you are liable for the full amount of land tax for that year.
- Am I liable for a previous owner’s unpaid tax?
- If you purchase a house or land, or provide finance to a purchaser which is secured by a mortgage, you may be liable for any land tax owing on the property unless you first obtain a land tax certificate and the certificate shows that no land tax is payable. To check whether any land tax is owing, you should apply for a land tax clearance certificate before you complete your purchase or financing arrangements. The purpose of the clearance certificate is to protect the purchaser from any land tax that may be outstanding on the land item being purchased.
- Does GST apply to land tax?
- No, your land tax payment is exempt from GST.
- How does the threshold work if I own several land items?
- If you own several land items, the value of all your liable land will be added together. You will then be charged land tax on the combined land value above the land tax threshold.
- What happens if my land ownership changes?
- If you purchase additional land or if you sell land, you will need to notify us. You can notify us by using the Online Services, download a form, or call us.
Note: any land ownership changes that occur within a tax year will not change your tax liability for that year – they will only affect your liability for the next year. Read more information on If I sell land part-way through a year, do I get a refund of part of the tax paid?
- I received a land tax assessment in 2005 but have not received an assessment in any other year. Why is this?
- In the 2005 tax year, the land tax threshold was abolished and a progressive tax rates scale introduced. For years prior and subsequent to 2005 there is a land tax threshold. This means if the combined land value of your taxable land was under this threshold you are not liable to pay land tax.
Changes to land tax in 2009
- What happens if I do not pay my 2009 land tax bill?
- If you do not pay your land tax assessment for 2009 you will be in default, and you may be charged interest or penalties on the amount owing.
- How will I know if I am liable in 2009?
- If you are registered for land tax in 2008, OSR will check your records in 2009 to determine whether you are liable or not. You do not need to contact us or use Land tax online services unless your land ownership details have changed during 2008. If you are liable, we will send you a 2009 land tax assessment.
- How will land tax be calculated in 2009?
- Your land tax liability (if any) for 2009 will be calculated based on the liable land you own at midnight on 31 December 2008. Read more information about land tax rates and thresholds.
- What is the land tax premium threshold?
- A premium threshold of $2.25 million has been introduced for the 2009 land tax year. The premium threshold will apply to clients with total land holdings valued above this amount. A new rate of 2 per cent will apply to taxable land above the premium threshold.
Registering for land tax
- When do I have to submit a land tax registration?
- If you are liable for land tax for the first time you will need to register by 31 March 2009. If you registered or received an assessment for the previous year, you do not need to submit another one unless you have bought or sold land or the liability of your existing land holdings has changed since you submitted your registration.
To update your land holding or your contact details, use Land tax online services.
- How many registrations do I need to submit if I own land in various partnerships?
- If you own land in several partnerships, you will need to submit a separate registration for each partnership, disclosing the land owned by each partnership. For example, if A and B jointly own land they must submit one form in both names. If A and B own a property with C, a separate registration must be submitted by A, B and C.
The notice of assessment
- When will I receive a notice of assessment?
- If you are a new land tax client in 2009, you will be registered as an OSR client following the submission of your land tax registration form. OSR will generally issue both new and existing land tax clients with a notice of assessment stating your land tax liability in the first half of 2009.
If your account is overdue and you have misplaced your notice of assessment, please contact debt collection & payment arrangements.
- What do I do if the information on my notice of assessment is incorrect?
- If information on your notice of assessment relating to your property or properties is incorrect, you should notify us of your correct details using our land tax online services or contact us. You can also use the land tax online services if you need to update your contact details (eg address, phone number and email address).
- What period does my notice of assessment cover?
- The land tax period is based on a calendar year, and is called a ‘tax year’. Your notice of assessment will include all property you own at midnight on 31 December of the year prior to each tax year.
For example, for the 2009 land tax year, your land tax notice of assessment will be based on the total taxable value of land you own; that is above the land tax threshold at midnight on 31 December 2008.
- Why have I received a notice of assessment for multiple years?
- If you have owned taxable land for several years but have not previously been registered and paid land tax on these properties, you will receive an assessment that may go back to the date the land item/s became liable for land tax.
- How am I assessed if I own some land individually and some land with other owners?
- You are first assessed on the land you jointly own (together with other owners). You will then be assessed individually on the total land value of all your interests in land, whether you own them as an individual or as a joint owner. For example, if you have a 50 per cent interest in the jointly owned land, your individual assessment will include 50 per cent of the value of that land plus 100 per cent of any land you own individually.
To make sure you do not pay tax twice on the jointly owned land, your individual assessment will show a deduction of a proportion of the tax on the jointly owned land, to prevent double taxation.
- Why does my land appear on more than one assessment – am I being taxed twice?
- If you have been individually assessed on your share of jointly owned land which has also been included in another assessment, your individual assessment will include a deduction in tax payable to prevent double taxation.
The calculations used to determine the deduction will be shown on the support schedule attached to your notice of assessment.
Clearance certificates
- How do I get a clearance certificate?
- You can download an application form from the web, apply online through an OSR client service provider, or contact us for an application. The application must be submitted to OSR, together with a processing fee of $15.
- I am in the process of selling my land. Do I need to receive my notice of assessment and pay tax before settlement?
- Yes, in most cases you will need to have received your notice of assessment in order to pay any outstanding land tax prior to settlement.
If you have not received your notice of assessment prior to settlement, read more information on What do I do if I need a clearance certificate for settlement?
If OSR is unable to issue you with an assessment (for example, if land values are not yet available), we will calculate an estimate required to clear your land tax liability to allow settlement to proceed.
- What do I do if I need a clearance certificate for settlement?
- If you need a clearance certificate for settlement and you do not already have a certificate, you can apply online through a client service provider or contact us.
If you have a certificate that shows an outstanding amount, you can contact us directly for advice on clearing your certificate.
Exemptions and concessions
- What land is exempt from land tax?
- The two most common exemptions from land tax are your principal place of residence and land used for primary production. Other exemptions include:
- land used and occupied primarily for boarding houses or certain property used for low-cost accommodation within a five kilometre radius of the Sydney
- retirement villages, aged-care establishments and nursing homes
- religious and charitable institutions
- other non profit organisations.
More information - Are seniors entitled to a land tax concession?
- There is no land tax concession available for seniors.
Companies, concessional companies and trusts
- How is a trust defined for land tax purposes? What rates apply?
- For land tax purposes, trusts are divided into five categories:
- fixed trusts
- concessional trusts
- superannuation trusts
- special trusts
- unit trusts.
A fixed trust is a trust where the beneficiaries are considered to be owners of the land at the taxing date of midnight on 31 December prior to the tax year. Land tax is calculated on the combined value of the taxable land owned above the land tax threshold.
A concessional trust is a trust where the land in the trust is held for the benefit of a person who is:
- under 18 years of age, or
- subject to a guardianship order under the Guardianship Act 1987; or
- in the ‘target group’ under the Disability Services Act 1993 (NSW)
- Guardianship Act 1987
- Disability Services Act 1993 (NSW)
A superannuation trust which is a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust under Sections 42, 43 and 44 respectively of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, is calculated on the combined value of the taxable land owned above the land tax threshold. If a superannuation trust is not a complying or pooled trust and is not a fixed trust, it is a special trust.
A special trust is a trust where the trustee is the only person who meets the definition of ‘owner’ for land tax purposes and the beneficiaries are not considered to be owners. If a trust does not meet one of the previous trust definitions, it is a special trust. Examples of special trusts include most family trusts and discretionary trusts. The land tax threshold does not apply to special trusts which, in 2009, are taxed at a flat rate of 1.6 per cent for amount up to $2.25 million and 2.0 per cent there after.
A unit trust is a trust in which the unit holders are entitled, under the trust deed, to a fixed proportion of any distribution of income (income units) or capital (capital units) or both income and capital. Generally unit trusts are special trusts. Unit trusts may undertake to restructure the trust deed so as to be then classified as a fixed trust. If they restructure to become a fixed trust they will be entitled to any threshold from the next tax year.
- Do different rates apply to related companies?
- A company is assessed in the same way as a sole owner unless it is related to another company. A related company can be assessed separately or assessed jointly with another company or companies to which it is related. A non-concessional company is assessed at the rate of 1.6 per cent on the combined taxable value of the land. From the 2009 tax year, a new premium land tax marginal rate of 2 per cent will apply if your total taxable land value is above $2,250,000.
- I jointly own land with a company. Who pays the land tax?
- A single assessment will be issued to you and the company as joint owners. If you own other interests in land, you will also receive a separate assessment of tax calculated at the general rate on the total value of all your interests, but you will be entitled to a deduction (Section 33 of the Land Tax Management Act 1956) of a proportion of the tax payable jointly by you and the company, to avoid double taxation.
Valuations
- How is the value of my land assessed?
- Annual valuations for land tax are made by the Valuer General, based on the value of your land on 1 July prior to each land tax year. These valuations are separate from those made approximately every three years for local government rating purposes. Up to 2006 you where assessed using the annual valuation. This was called the adjusted land value.
From the 2007 tax year onwards, the taxable value of each parcel of land you own will generally be determined by adding the land value for the current tax year and the land values that applied for the two preceding tax years then calculating the average. Where the land is less than three years old, the average of the years available is used.
Read more information on land valuations at Department of Lands.
- What if I disagree with the valuation of my land?
- You may object to the land valuation used in your land tax assessment by writing to the Department of Lands within 60 days after you receive your notice of assessment.
Read more information on how to submit an objection on objecting to a land valuation on the Department of Lands website.
Payments
- When do I need to pay my land tax?
- You need to pay your land tax by the first instalment date shown on your land tax notice of assessment. If you pay your land tax in full by this date, you will be eligible for a 1.5 per cent discount on your land tax.
- How do I pay my land tax?
- Read more information on how to pay your land tax at land tax payment options.
- What happens if I don’t pay by the due dates?
- If you don’t pay your assessment by the due date and/or you have not advised OSR of an error in your assessment, your account will be referred to our Collections Branch. You will need to pay the full amount of land tax due, including accrued interest.
- Can I apply for an extension of time to pay my land tax?
- If you are unable to pay your land tax by the due date, please contact OSR by phone to discuss payment options. For debt amounts over $1,000, you may have to complete and return an Application for a Payment Arrangement.
- What is the interest charged for late submission of registration forms and late payment of land tax?
- The current interest rate for the 2008-09 financial year for both late submission and late payment is 15.75 per cent per annum on the tax not paid by the due date. The interest rate consists of a premium rate of eight per cent and a market rate of 7.75 per cent. The market rate is adjusted on 1 July each year, based on changes in general interest rates.
- How can I find out if my payment has been received by OSR and where can I obtain my account balance?
- You can contact us to check whether your payment has been received. Your payment to us will be shown on your bank statement as a payment to ‘NSW OSR’.
Source – Office of State Revenue web site www.osr.nsw.gov.au
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