Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.
If you own a parking space on 1 July, your parking space levy is calculated based on how the parking space was used during the previous financial year.
You must continue payments up to 30 June even if your car space is sold before 30 June.
If you purchase a parking space during the year, your liability begins on 1 July after the sale. You should register for the parking space levy and submit an annual return as soon as you become the owner.
The annual return covers your parking space details from 1 July to 30 June.
Register online
If you own a parking space in one of the levy areas, you must register your ownership as soon as you become the owner of the space.
If you own a parking space in a leviable district you must lodge an Annual Return online by 1 September each year.
Through the Annual Return you can advise the disposal of a parking space and claim an exemption. You can also upload your supporting documents when you claim and exemption or concession via our online services.
If you disagree with our assessment of your parking space levy and you have further information we have not yet considered you can send an email to provide us with the details.
If you believe we have applied the legislation incorrectly, you can lodge a formal objection. You must lodge this within 60 days of your assessment date.
If you object to multiple assessments, you must object to each one individually.
Even if you're making an objection, you'll still need to pay your parking space levy or you may be charged with interest on any outstanding amount.