68Functions of Hardship Review Board

#### 68 Functions of Hardship Review Board 68 Functions of Hardship Review Board > > (1) The Hardship Review Board may conduct a review (a hardship review) in relation to any of the following decisions— > > > > > (a) a decision by the Chief Commissioner to make or refuse to make a time to pay order, > > > > > (b) a decision by the Chief Commissioner to refuse to revoke a debt recovery order in respect of the whole or part of a referable debt under Division 2. > > > (2) The Hardship Review Board has any other functions that are conferred on it by this or any other Act. > > > (3) The Hardship Review Board may exercise its functions under this Act in conjunction with any functions that the Board may exercise under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) or the [Fines Act 1996](/view/html/inforce/current/act-1996-099). > > > (4) The Hardship Review Board may advise the Minister on policy reform concerning hardship relating to fines, state debt and taxation laws. > > > (5) The Hardship Review Board must, before 31 July each year— > > > > > (a) give the prescribed information for the previous financial year to the Minister, and > > > > > (b) publish the prescribed information for the previous financial year on the website of Revenue NSW, and > > > > > (c) table the prescribed information for the previous financial year in each House of Parliament. > > > (6) In this section— > > > > financial year means the period of 12 months commencing on 1 July in a year. > > > > prescribed information means— > > > > > (a) the number of applications reviewed by the Hardship Review Board, and > > > > > (b) the number of applications for each type of decision reviewed by the Board, and > > > > > (c) the number of successful and unsuccessful applications for each type of decision reviewed, and > > > > > (d) the number of applications received by the Hardship Review Board. > > Note. > > For tax debts, the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) enables the Hardship Review Board to waive the payment of all or part of a tax debt payable by a person in hardship cases, if authorised by a taxation law (within the meaning of that Act). > > For grant debts, the Chief Commissioner has power to write off or remit a liability for payment of the debt in hardship cases under the Acts under which those debts are incurred. > > **s 68:** Am 2026 No 4, Sch 2\[6\].