Frequent questions
General
- Who is an owner for the parking space levy?
Read about 'who is an owner' in section 4 of the Parking Space Levy Act 2009.
- How do I know if my parking space is within a leviable district?
View the leviable districts and select the area your parking space falls within. If you are still unsure, contact us.
- What is the parking space levy rate?
See this year's and previous years' levy rates:
- How is the levy determined?
The levy is indexed each year based on the percentage change in the Sydney CPI number over the 12 months ending in March prior to the commencement of each parking space levy year.
- Is vacant land subject to the levy?
Vacant land is subject to the levy if it is used or set aside for parking motor vehicles.
- I have a house/apartment in a leviable district and I let someone use my car space. Am I liable for the levy?
Yes. If you allow someone to use your parking space you are liable for the levy.
- Are spaces in serviced apartments liable for the levy?
Parking spaces in category 1 districts are liable for the levy. If you are unsure if your space/s is liable, please contact us.
- Does the parking space have to be marked?
It doesn't matter whether or not a parking space is marked. Where an unmarked area is used for parking, the number of liable parking spaces is calculated by dividing the total area (in square metres) by 18 square metres.
- What is a casual parking space?
A casual parking space is any parking space that is unreserved, is not subject to any arrangement or agreement which restricts its use, and is set aside solely for use by any member of the public.
- How do I claim the unlet and unused spaces exemption (formally known as concession amount) for casual parking spaces?
Read more about claiming the exemption:
- How do I lodge an objection to my parking space levy assessment?
If the details on your parking space levy assessment are incorrect (e.g. you are incorrectly listed as a parking space owner or a parking space is listed that you believe should be exempt) you need to update your details with us. You will need to change your details in writing and either email, fax or mail this to us.
If the details on your assessment are correct but you disagree with your parking space levy assessment, you have the right to lodge an objection. If you are objecting to more than one assessment, then you need to lodge a separate objection for each assessment. You need to lodge the objection within 60 days of the issue date of the assessment. Complete the Application for Objection form or call us for a copy of the form.
Note: Even if you are making an objection you will still need to pay your parking space levy or you may be charged interest on any outstanding liability.
Registering for the parking space levy
- Who is liable and should be registered to pay the parking space levy?
The owner of the parking space as at 1 July each year is liable and must be registered with us.
- When do I need to register for parking space levy?
You should register for the parking space levy as soon as you become the owner of a parking space in a leviable district.
- What do I do if my details change?
If your details change or if you sell your parking space, you must advise us.
- Where do I find my Correspondence ID?
You will find your Correspondence ID on the second page of the parking space levy letter. If you cannot locate your Correspondence ID contact us for more information.
Selling/purchasing a parking space
- 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.
- I am selling a parking space. How can I find out how much I owe?
If you pay by instalments and you are unsure how much is owing, contact us.
- I have recently purchased a parking space in a leviable district and a liability exists. Who is liable for this debt?
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.
Annual return
- When do I receive my parking space levy letter?
You will receive your parking space levy letter at the end of July each year. This letter contains instructions on how to complete your annual return online, as well as instructions on how to pay your levy.
- When is the annual return due?
You must submit your annual return and make payment by 1 September each year. If you choose to pay in 4 equal instalments, 25% of the total levy must be paid with the annual return by 1 September.
- How do I complete my annual return?
The quickest and easiest way is to complete and submit your annual return online. Follow the on screen instructions and if you have any problems contact us. Alternatively, you can download an annual return form and email, fax or mail it to us.
- Why do I have to complete an annual return each year?
If you are an owner of leviable premises as at 1 July of any year you are required to submit an annual return on or before 1 September under section 9 of the Parking Space Levy Act 2009.
You must also submit an annual return each year to confirm any exemptions claimed and update your property and ownership details.
- How can I find out how many spaces I listed on my last return?
To check the details of your last return, please contact us.
- I am having technical trouble completing the annual return online. What should I do?
If you receive an error message or have any other problem completing your annual return online, contact us for help.
Payments
- Do I have to pay the levy in full by 1 September?
You can either pay in full by 1 September or by 4 equal instalments. If you pay by instalments, each instalment must be paid by the due date or the full levy becomes payable. The due dates for instalments are 1 September, 1 December, 1 March and 1 June.
- How do I pay my parking space levy?
Read more about parking space levy payment options:
- What happens if I don't pay by the due date?
If you don't pay by the due date you may be liable for interest and/or penalties. If you have an instalment arrangement, the arrangement will be cancelled and you will need to pay the full amount of parking space levy due, including any interest charged.
- Can I apply for an extension of time to pay my parking space levy?
If you are unable to pay your parking space levy by the due date, please contact us by phone to discuss payment options.
- What is the interest charged for late payment of the parking space levy?
If you do not pay your parking space levy on time you will be charged interest. The interest rate consists of a premium rate and a market rate added together. The market rate is adjusted quarterly.
- What if I have made an error in my parking space levy annual return or have made an over payment?
Applications to amend your annual return or request a refund must be in writing and addressed to the Chief Commissioner of State Revenue.
