Scheduled maintenance

The Duties, Payroll tax and Parking space levy online services will be unavailable between 9.00am and 12.00pm on Sunday, 31 July due to scheduled maintenance. We apologise for any inconvenience.

Parking space levy

Parking space levy

The parking space levy is a levy on parking spaces within a leviable district.

The levy applies to any residential and non-residential off-street space used or reserved for a motor vehicle, including:

  • commercial and office parking spaces
  • parking spaces in parking stations
  • marked and unmarked spaces
  • vacant land used for parking motor vehicles
  • car spaces in a residential block not used by the owner or tenant.

Leviable districts and rates

What are the leviable districts and rates?

The leviable districts and current rates are below:

Category

District

Rate

Category 1 City of Sydney
North Sydney and Milsons Point business districts
$2,350
Category 2 Bondi Junction
Chatswood
Parramatta
St Leonards
$840

Liability

Who is liable for the levy?

The owner of a parking space on 1 July in a financial year is liable for payment of the levy.

Registration

Do I need to register for the parking space levy?

If you own a residential or non-residential off-street parking space(s) in a leviable district, whether exempt or not, you must register with us.

You should register as soon as you become the owner of a car space in the leviable district.

Once you are registered, you will receive advice detailing how to lodge your annual return.

How do I register for the parking space levy?

To register for the parking space levy:

Annual return

What is the annual return?

The annual return is when you provide the details of your exemptions and parking spaces to make sure your levy amount is correct. All returns must be lodged by 1st September and lodgement of the return is mandatory even if nothing has changed.

When do I lodge my annual return?

You must lodge your annual return by 1 September each year to confirm any exemption or concession.

How do I submit my annual return?

You can submit your annual return:

Your assessment

How do I lodge my annual return?

You will receive your annual return lodgement advice from us at the end of July each year.

What is on my annual return lodgement advice?

The lodgement advice will provide your levy amount and how to pay, and give you instructions on how to complete your annual return online.

What if I do not agree with my parking space levy assessment?

If you disagree with your assessment you have the right to object.

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 your assessment and submit an Application for objection form.

For more information on objections, visit the Objections and review page.

Note: Even if you are making an objection, you will still need to pay your parking space levy or you may be charged with interest on any outstanding liability.

Last updated: 17 June 2016