Outlines the application of the parking space levy exemption for hotels, motels and serviced apartments.
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The Taxpayers sought review of the Chief Commissioner’s decision disallowing an application for the payment of a regional relocation grant.
The Taxpayer sought a review of the Chief Commissioner’s decision to issue Parking Space Levy Assessments with interest in respect of premises in Chatswood for the 2011 to 2014 financial years on 20 January 2015 (“the Assessments”).
The Taxpayer sought a review of the Chief Commissioner’s assessments of levies under the Parking Space Levy Act 2009 (“the Act”) for the period of 1 July 2010 to 30 June 2015. The Taxpayer claimed it was entitled to the exemption under Regulation 7(1)(d) of the Parking Space Levy Regulation 2009 for parking spaces set aside exclusively for the purpose of loading or unloading goods or passengers, provided vehicles are not otherwise permitted to park in the space.
The taxpayers are owners of premises at Church Street, Parramatta described as a two storey commercial building. On 8 December 2014, an OSR (now Revenue NSW) Officer carried out a random site inspection of the premises and observed two car spaces at the rear of the premises (known as “Space 1” and “Space 2”). Space 1 is beneath a car port, and both spaces had “private parking” signs attached to the wall in front of the space. Both had cars parked within the space: . Aerial photographs obtained by the OSR Officer show a car parked in Space 2 in 2012, 2013 and 2014. They also indicate that the vehicles parked in the spaces and the carport above Space 1 extend behind the boundaries of the subject premises: .