Australia: Guide on direct and indirect tax changes in new revenue amendment Act (New South Wales)

The new Act introduces amendments to several legislation.

The new Act introduces amendments to several legislation.

The revenue management agency in New South Wales (Revenue NSW) released a statement that details the amendments that is introduced with its Revenue, Fines and Other Legislation Amendment Act 2023, which has received assent.

According to Revenue NSW, the new Act introduces several amendments to the following legislations:

  • Payroll Tax Act 2007
  • Duties Act 1997
  • Fines Act 1996
  • Government Sector Finance Act 2018
  • Land Tax Management Act 1956
  • Police Act 1990
  • Property Tax (First Home Buyer Choice) Act 2022
  • State Debt Recovery Act 2018
  • Taxation Administration Act 1996
  • Unclaimed Money Act 1995
  • Valuation of Land Act 1916


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.