About us

The Fines Hardship Review Board

The Fines Hardship Review Board is an independent statutory body established under the Fines Act 1996. The Board is responsible for reviewing specific decisions of the State Debt Recovery Office to refuse to write off fines or to grant time to pay fines.

The Fines Hardship Review Board will assess your financial, medical and/or personal circumstances and determine whether by paying your outstanding fines, you and your immediate family would suffer additional hardship.

The liability to pay a fine in itself does not constitute serious hardship.

The Board meets regularly and consists of the Chief Commissioner of State Revenue, the Secretary of the Treasury and the Director-General of the Attorney General’s Department or their delegates.

The Taxation Hardship Review Board

The NSW Taxation Hardship Review Board is an independent statutory body responsible for determining whether a taxpayer has the financial ability to meet his or her tax obligations.

Based on your financial records, the Taxation Hardship Review Board will assess your financial situation and determine whether by paying your tax assessment you and your immediate family would suffer serious financial hardship.

Where the Taxation Hardship Review Board is satisfied that payment would cause serious hardship it has the authority to grant tax relief in the form of either a part or full deferment of payment and in extreme cases of genuine hardship can waive payment.

The liability to pay the tax or duty in itself does not constitute serious hardship.

The Board meets regularly and consists of the Auditor-General, the Secretary of the Treasury and the Chief Commissioner of State Revenue or their delegates.