People can withdraw their request to have a penalty notice dealt with by a court; they must do this in writing within 21 days.

The Commissioner must wait at least 21 days after a person elects for a court hearing before issuing a court attendance notice.

Officers cannot serve penalty reminder notices while a court election is active.

The Commissioner, Chief Commissioner, and Taxation Commissioner must tell individual applicants in writing if they can apply to the Hardship Review Board after a refusal.

The Hardship Review Board must publish annual data on its application success rates and decision types on the Revenue NSW website.