Frequent questions

Parking space levy

Where do I find my Correspondence ID?

You will find your Correspondence ID on the second page of the parking space levy Annual Return Lodgement Advice. If you cannot locate your Correspondence ID contact us for more information.

Am I liable for parking space levy if I let someone else use the parking space?

Yes. If you allow someone else to use the space, you are still liable for the levy regardless of whether the space is producing income or not.

I own a residential strata space, am I liable?

Yes, however there is an exemption for owners where the car space is used by the owner or tenant and they reside in the same or adjoining building.

If I sell my parking space, when does my liability cease?

The owner of premises on 1 July each year on which there is (or was at any time during the previous financial year) a liable parking space, remains liable for the payment of the levy. Liable owners must continue payments up to 30 June even if the car space/s is/are sold prior to 30 June.

Do I get a refund if I claim an exemption after I sold my car space(s)?

No, you will not be able to get a refund if you sell your car space(s). Adjustment on Parking Space Levy is a matter for the parties to discuss on settlement.

For example, you purchase a car space as at 1 July 2013. You are liable to pay the parking space levy on 1 September 2013. If you sell the car space before 1 July 2014 and you claim you have been unable to lease the car space for X number of months, you will not be entitled to the exemption.

For more information, please refer to Chief Commissioner of State Revenue v Hayson Group of Companies [2006] NSWCA 233

I have purchased a car space, what do I need to do?

If you purchase car space during the year, your liability begins on 1 July after the sale. You should register as soon as you become the owner of the liable parking space and you are required to submit an annual return.

The Annual Return for July is based on parking spaces existing at any time during the financial year.

For example, the levy at 1 July 2013 is based on the usage of the car spaces in existence in the period 01/07/2012 - 30/06/2013.

What period does the Annual Return cover?

The Annual Return for July on which the assessment is based will show the number of spaces existing as at 1st July. The levy is then calculated on how these spaces were used during the preceding financial year.

For example, the levy for the period 01/07/2017 - 30/06/2018 is based on the usage of the car spaces in existence in the period 01/07/2016 - 30/06/2017.

Last updated: 5 July 2017