Concession for parking spaces for retail premises or retail shopping centres
26A Concession for parking spaces for retail premises or retail shopping centres
This section applies to a parking space in the category 2 levy area—
that is located on, or is adjacent to, retail premises or a retail shopping centre; and
that is set aside exclusively for the parking of a motor vehicle by a customer attending the retail premises or retail shopping centre; and
for which no charge is made for the parking of the motor vehicle in the space if—
the period of the parking is less than one hour; or
the customer makes a purchase at the retail premises or in the retail shopping centre.
If the parking space is a leviable parking space for a levy year, the levy payable on the space for that year is to be reduced by 50% in addition to any other concession under this Division.
This Act’s bill:Explanatory memorandumSecond reading speech
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