Parking Space Levy Act 2009

This Act is the Parking Space Levy Act 2009.

This Act commences on a day to be appointed by proclamation.

The object of this Act is to discourage car use in leviable districts by imposing a levy on parking spaces (including parking spaces in parking stations), and by using the revenue to encourage the use of public transport (in particular, public transport to and from, or within, those districts).

In this Act—

Chief Commissioner means the Chief Commissioner of State Revenue.

exercise a function includes perform a duty.

financial year means a year commencing on 1 July.

function includes a power, authority or duty.

leviable district means a district established by the regulations as a leviable district.

leviable premises—see section 7.

levy means the parking space levy imposed by this Act on leviable premises.

owner, in relation to leviable premises, includes—

any person who jointly or severally, whether at law or in equity, is entitled to the premises for any estate of freehold in possession, and

any person who is entitled to receive, or is in receipt of, or if the premises were let to a tenant would be entitled to receive, the rents and profits of the premises, whether as beneficial owner, lessor, trustee, mortgagee in possession, or otherwise, and

any person to whom a lease or licence to occupy the premises has been granted, and

in the case of premises comprising a public road or public reserve (within the meaning of the Local Government Act 1993), the council of the local government area within which the public road or public reserve is situated, and

in the case of premises that are the subject of a strata scheme under the Strata Schemes Development Act 2015, the owners corporation for that scheme constituted under the Strata Schemes Management Act 2015, and

in the case of premises that are a community, precinct or neighbourhood scheme within the meaning of the Community Land Development Act 2021, the association for the scheme constituted under section 25 of that Act.

parking space means a space that is situated on premises in a leviable district, being a space—

that is used, or set aside, for the parking of motor vehicles, or

that is declared by the regulations to be a parking space for the purposes of this Act.

premises includes any land and any building.

Note.

The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.

The regulations may establish a leviable district by reference to local government areas (or parts of local government areas), boundaries, plans or otherwise.

Notes included in this Act do not form part of this Act.

This Act is to be read together with the Taxation Administration Act 1996.

Note.

The Taxation Administration Act 1996 makes provision for the administration and enforcement of taxation laws. This Act is a taxation law for the purposes of that Act.

This Act binds the Crown in right of New South Wales and, in so far as the legislative power of Parliament permits, the Crown in all its other capacities.

Nothing in this Act renders the Crown liable to be prosecuted for an offence.

For the purposes of this Act, premises are leviable premises in any financial year if, at any time during the previous financial year—

the premises were located in a leviable district, and

one or more parking spaces were situated on the premises.

Despite subsection (1), premises are not leviable premises if they are declared by the regulations not to be leviable premises.

A parking space levy is imposed on 1 July each year on all leviable premises.

The amount of the levy for any leviable premises is the amount calculated in respect of the premises in accordance with the regulations.

A person who, as at 1 July in any year, is the owner of leviable premises is liable for payment of the levy for the premises.

If the premises are owned by 2 or more persons, the owners are jointly and severally liable for payment of the levy.

The levy is to be paid to the Chief Commissioner.

The Chief Commissioner may retain from the levies paid under this section such commission (if any) as may be agreed on between the Chief Commissioner and the Minister.

A tax default does not occur for the purposes of the Taxation Administration Act 1996 if the levy is paid by 1 September in the year in which liability for payment of the levy arises.

Note.

If a tax default occurs, interest and penalty tax may be charged under the Taxation Administration Act 1996.

A person who, as at 1 July in any year, is the owner of leviable premises must, on or before 1 September in that year, furnish a return to the Chief Commissioner in relation to the parking spaces situated on those premises at any time during the previous financial year.

Note.

See section 34 of the Taxation Administration Act 1996 which requires a return to be in a form approved by the Chief Commissioner, and section 36 of that Act which allows the Chief Commissioner to extend the time for lodgment.

If the premises are owned by 2 or more persons, the requirements of this section are satisfied if a return is furnished by any one of them.

A person’s obligation to furnish a return under this section continues despite any failure by the person to furnish such a return in due time.

All parking space levies paid to the Chief Commissioner under this Act are subject to a statutory trust for their use for the purposes referred to in section 11 (3), and must be used accordingly.

There is established in the Special Deposits Account an account to be called the Public Transport Fund.

There is payable into the Public Transport Fund—

all money appropriated to the Public Transport Fund from the Consolidated Fund, and

any interest received in respect of the investment of money belonging to the Fund, and

any money directed to be paid into the Fund by or under this or any other Act.

There is payable out of the Public Transport Fund—

money to finance public transport services, and

money to finance projects that facilitate access by public transport to and from, or within, leviable districts, including projects for the construction, maintenance and ongoing management of parking facilities, and other such infrastructure, and

money to finance initiatives for the communication of information to commuters, including initiatives that make use of new technologies, and

money to pay amounts that become payable under Parts 4 and 10 of the Taxation Administration Act 1996 in relation to parking space levies paid to the Chief Commissioner, and

money that is directed to be paid from the Fund by or under this or any other Act.

Money is to be paid out of the Public Transport Fund in accordance with directions of the Minister.

The Chief Commissioner may, by order published in the Gazette, establish guidelines, not inconsistent with this Act or the regulations, as to—

what does, and what does not, constitute a parking space in any particular circumstances, and

whether, in particular circumstances, a parking space is, or is not, to be exempted from the calculation of the levy in respect of any leviable premises.

Such an order may only be made with the approval of the Minister.

In any proceedings in which a matter referred to in subsection (1) (a) or (b) is called into question, a court must have regard to any such guideline for the purpose of determining the question.