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A summary of the exemptions applicable to parking space levy, the eligibility criteria and what documents you may need to supply during the application process.
You are required to apply for any applicable exemptions annually by 1 September. You do this while lodging your annual return. If you do not lodge a return, you will be issued a notice of assessment with no exemptions applied.
Exempt parking spaces: Categories 1 and 2
A leviable parking space in a Category 1 or Category 2 area is exempt while it is set aside exclusively for one or more of the following purposes.
if the car space is included in the lease agreement, the owner cannot claim the exemption as there is a charge to use the car space. The owner must provide a copy of the lease agreement to show whether or not the car space is included.
unavailable for use as a parking space, except by the lessee and
a space that has no such lease or license in force.
The exemption may be claimed for the number of days the parking space:
was not subject to a lease/licence under which a tenant had exclusive use of the space and
was not available for use except under such a lease or license.
During this period when the lot or office space is untenanted, the parking space cannot be offered to anyone otherwise the parking space will become liable.
The "unlet/unused" exemption applies to parking spaces that remain vacant or unused despite the property being advertised for lease.
The exemption does not apply to parking space/s intentionally left vacant or unleased.
Set aside for use by the public for the parking of motor vehicles (e.g. by a car park operator) but remains unused for that purpose.
The Chief Commissioner has set out guidelines for unused casual parking space with approval of the Minister of Transport in accordance with Section 12(1)(b) of the Parking Space Levy Act which provides guidance as to whether a parking space is or is not exempt from PSL as an unused casual parking space.
Additional exemptions: category 2 districts
A leviable parking space in a Category 2 area is exempt while it is set aside exclusively for one or more of the following purposes:
exclusively set aside for parking of vehicles that are displayed or stored on the premises for the purpose of being offered for sale or hire.
For example, car yards.
Supporting documents
This section provides information on documents you may need to supply when claiming exemptions. Please note that this is not an exhaustive list. Supporting documents may include:
residential/commercial tenancy agreement
current and historical tenancy list
evidence such as utility bills, phone bill, home/contents insurance
photograph of the mobility permit being used
copy of the current and/or historical lease if the premises is subject to lease agreement
copies of the floor plan, DA approvals and strata management agreements etc
evidence to show attempts to lease out the property e.g. real estate listing
evidence that the owner of the vehicle is the owner or occupier of the premises
evidence/information of the services being provided to the premises/building
details of the vehicle registration
photographs of building car parking entrance and signage
photographs of signage promoting causal parking to the public
a record generated from a parking management system or software showing total number of casual parking spaces including spaces unused on each day
copy of the contracts with car parking management companies.
Claiming an exemption
You can claim an exemption during the annual return process. During the annual return process, you will be required to provide Revenue NSW with information regarding the use of your parking space during the previous tax year.
To claim exemptions for prior years, send an email to us providing the details of your return and supporting evidence.