This website contains information, data, documents, pages and images ('the material') prepared by the Revenue NSW. The material is subject to copyright under the Copyright Act 1968 (Cth) and it is owned by the State of New South Wales through Revenue NSW.

Revenue NSW encourages the availability, dissemination and exchange of public information. You may copy, distribute, display, download and otherwise freely deal with the material for any purpose, on the condition that you include the copyright notice '© State of New South Wales through the Revenue NSW' on all uses.

You must, however, obtain permission from Revenue NSW if you wish to:

  • charge others for access to the work (other than at cost)
  • include all or part of the work in advertising or a product for sale
  • modify the work.

To obtain such permission, please contact us.

You may publish the material to another website, however if you publish an entire document or publication, we prefer you to make a direct link to this website to ensure that the latest version is always displayed.

This permission does not extend to copyright in the materials on this website that are owned by others.


The Hardship Review Board (HRB) website has been developed and is accessible with a view to encouraging public availability and free exchange of information and opinion.

Despite the relatively unregulated nature of the internet, there are some matters that you should bear in mind when visiting our site:

Searching for information on the internet

The results of any internet search depend on the search engine and search terms used. You should not expect a search on any search engine (including the search engine on this site), to provide you with a full list of the sources of information on the search topic.

Site content

Some material which appears on the HRB website or any linked sites may cause offence or upset to some people. HRB regrets, but cannot take responsibility for, any such offence or upset caused.

In the event that you are offended or upset by the material which appears on a website, you can lodge a complaint with the Australian Communications and Media Authority (ACMA). For more information, visit the ACMA website.

HRB wants to promote a free exchange of opinion and information, but it does not necessarily endorse or support the views, opinions, standards or information that appears on this website or any linked sites.

You should not interpret the absence of a link from this website to any other site as a criticism or comment by HRB on the provider or content of that other website.

Unfortunately, HRB cannot warrant and does not represent that the material which appears at the HRB website or any linked sites is complete, current, reliable and/or free from error.

HRB also cannot accept any responsibility or liability for any loss, damage, cost or expense you might incur as a result of the use of, or reliance on, the materials which appear at this or any linked sites.

Providers of linked sites have their own website protocols and content. You should familiarise yourself with any of these protocols and standards.

If you have any questions in relation to this website or would like more information about HRB, please contact us.